GA/AB/3417

FIFTH COMMITTEE APPROVES DRAFT RESOLUTION ON REPORTS OF UN AUDITORS

The Fifth Committee (Administrative and Budgetary) this afternoon recommended the General Assembly accept the 1999 financial reports and audited financial statements for United Nations system bodies examined by the Board of Auditors, with the exceptions of those of the United Nations Development Programme (UNDP), the United Nations Populations Fund (UNFPA), and the Fund of the United Nations Drug Control Programme (UNDCP).

That action was taken as the Committee approved, without a vote, a draft resolution, by the terms of which it also recommended approval of all the Auditors� recommendations and conclusions and endorsement of the related recommendations of the Advisory Committee on Administrative and Budgetary Questions (ACABQ).

Action on the financial statements of the UNDP, UNFPA and the Fund of the UNDCP to 31 December 1999 would be deferred, pending satisfactory progress to address the matters that led to the qualification of the Board of Auditors' certification.

The Assembly would ask the Secretary-General to review the terms of office of the Auditors, by other terms. He would also be called on to change the cycle of financial reports and audited financial statements for the two International Criminal Tribunals to bring them in line with the budget cycles of those bodies. Executive heads of United Nations funds and programmes would be called upon to improve their procurement practices, using the United Nations Secretariat's Procurement Division as a model.

Also this afternoon, the Committee began consideration of the financing of the International Tribunals for the former Yugoslavia and Rwanda. The representative of Norway stressed the importance of advance planning and providing estimates for the courts� future workloads for planning and budgeting purposes. For 2001, in light of the under-expenditure of last year's budget, reductions to the Secretary-General's proposed budgets suggested by the ACABQ -- of some $1.5 million for the Rwanda Tribunal and about $4 million for the former Yugoslavia Tribunal -- seemed justified, she added.

Speaking on behalf of the European Union, the representative of France expressed satisfaction at the Tribunals� efforts to contain the growth of expenditure for legal aid and improper changes in defence counsel. Such progress achieved would help the Tribunals to become more efficient. Supporting the

Fifth Committee - 1a - Press Release GA/AB/3417 35th Meeting (PM) 6 December 2000

ACABQ�s recommendations, he said that increased resources must go hand in hand with improvements in efficiency. He endorsed the ACABQ�s recommendation not to create new posts in departments with large numbers of vacancies.

The representatives of Rwanda and the United Republic of Tanzania also made short statements this afternoon.

The reports of the ACABQ were introduced by Conrad C.M. Mselle, Chairman of that body. Warren Sach, Director of the Programme Planning and Budget Division, responded to questions from the floor. Ayman Elgammal (Egypt) introduced the draft resolution on the reports of the Board of Auditors.

Although scheduled to take action on the financing of the United Nations Interim Force in Lebanon (UNIFIL) this afternoon, the Committee deferred a decision on that subject until tomorrow.

The Committee will continue its consideration of the financing of the Tribunals at 3 p.m. tomorrow, 7 December.

Fifth Committee - 3 - Press Release GA/AB/3417 35th Meeting (PM) 6 December 2000

Committee Work Programme

This afternoon, the Fifth Committee (Administrative and Budgetary) met to begin its general discussion of the financing of the International Tribunals for the former Yugoslavia and Rwanda and to take action on two draft resolutions.

The Committee had before it the report of the Board of Auditors on the International Tribunal for the former Yugoslavia (document A/55/5/Add.12) containing the audited financial statements for that Tribunal for the biennium ended 31 December 1999. Following a management audit on the use of courtroom resources and defence expenditures, the Board finds that the Tribunal did not disclose liabilities for end-of-service benefits, post-retirement benefits and annual leave in its financial statements. As of 31 December 1999, and after six years of operation and expenditure of some $225 million, the Tribunal had convicted six accused, acquitted one and released seven.

Also, according to the report, between July 1998 and August 1999, the Tribunal did not use its three courtrooms for some 58 per cent of the available 1,614 sessions. Between 1997 and 1999, defence expenditures increased by some 364 per cent from $3.3 million to $12 million, while prosecution costs increased by about 100 per cent, from $12.5 million to $25 million. The Board recommends that the Tribunal improve the disclosure of liabilities in financial statements, improve the use of courtroom facilities and reduce defence costs.

Also before the Committee was a report of the Secretary-General containing the annual budget performance report of the International Tribunal for the former Yugoslavia (document A/55/623) for the year ended 31 December 1999.

According to this document, by the terms of resolution 53/212 of 18 December 1998, the General Assembly appropriated some $103.44 million gross ($94.1 million net) for the International Tribunal for the former Yugoslavia. Recorded expenditures during the period totalled over $89.36 million gross (about $80.49 million net), resulting in a reduction in requirements of some $14.07 million gross ($13.61 million net) or 13.6 per cent of the appropriation.

A number of developments in 1999 had an impact on the budget performance of the Tribunal, the report states. Immediately following the end of the conflict in Kosovo, the Office of the Prosecutor undertook an investigation of what occurred there. Expanded investigations were funded both through the assessed budget, including through temporary redeployment from the investigations in Bosnia and Croatia, and from the Tribunal�s trust fund.

As a result of lower than anticipated use of the Tribunal�s three courtrooms, there was reduced demand for court reporters, interpreters, contracted translators and reduced witnesses-related resources, the report states. That led to a reduction of some $1.55 million relating to temporary assistance for meetings. Savings of some $4.32 million relate to reductions under salaries, common staff costs and mission subsistence allowance, of which about $1.14 million was generated from the Office of the Prosecutor and some $3.18 million under the Registry. Other significant savings came from travel and general operating expenses, supplies and materials and staff assessment.

The report of the Secretary-General on the financing of the Tribunal for the former Yugoslavia (document A/55/517) contains resource requirements for that court for 2001. The resources proposed for 2001 amount to some $112.46 million gross ($100.18 million net), and reflect an increase of about $4.24 million net and an additional 89 posts over the 2000 appropriation and authorized staffing level.

According to the report, on 15 June 2000 the General Assembly adopted resolution 54/239 B, appropriating to the Special Account for the International Tribunal for the former Yugoslavia some $106.15 million gross ($95.94 million net) for 2000. The Tribunal has been undergoing continuous expansion since its establishment. It has now reached a turning point, facing the challenge of managing a heavy workload without sacrificing the quality of its proceedings.

Given the projected number of investigations, arrests and detainees, the continued growth of the Tribunal�s workload is expected, the report states. Accused persons being arrested are increasingly high-placed and, of the 37 presently in detention, 26 are on trial in 13 separate cases. In the light of the events in Kosovo and the Prosecutor�s intention to bring to a close 36 investigations relating to 150 suspects, it will be critically important for the Tribunal to plan and prepare its medium- and long-term operations.

The goal of the Tribunal in 2001 is to continue to reduce the time detainees spend in detention awaiting trial, as well as during trial and appeals process. The Office of the Prosecutor is going to ensure thorough, objective and timely investigations into serious alleged violations of international humanitarian law, the issuance of well-founded indictments against higher-level suspects and notorious offenders, and the timely prosecution of all accused persons. The Registry will continue to support the increased judicial activities as well as prosecutions and investigative activities.

The proposed increase in resource requirements is driven mainly by the increased level of trial activities as a result of higher use of courtrooms and the implementation of new procedures, such as in pre-trial management; and an increased number of detainees projected for the year 2001. Additional office space is needed to accommodate the Tribunal�s expansion. As a result, increases are reflected in the areas of travel, contractual services, general operating expenses and the acquisition of equipment.

Also before the Committee was the addendum to the Secretary-General's report (document A/55/517/Add.1). In it, the Secretary-General explains that the Security Council, by its resolution 1329 (2000) of 30 November 2000, decided to establish a pool of ad litem judges for the International Tribunal for the former Yugoslavia and to enlarge the membership of the Appeals Chamber of the International Tribunals for the former Yugoslavia and Rwanda.

The report says that estimated additional requirements for the use of these ad litem judges would amount to some $5.28 million gross (about $4.89 million net) with an additional 54 posts. This would bring the total 2001 resource requirements for the Tribunal to some $117.74 million gross (about $105.1 million net).

The Committee also had before it the related report of the Advisory Committee on Administrative and Budgetary Questions (ACABQ) (document A/55/642). The ACABQ says that a realistic assessment of steps that could be taken to allow the Tribunal to fulfil its mission in 2007 rather than 2016 would be beneficial. Although short-term measures would involve additional resources, in the long term it would be less costly for the Tribunal to wind up activities in 2007. It would be difficult to focus on a specific date, however, until the Tribunal knows when investigations will be completed and what will be the final number of detainees awaiting trial.

Having been provided with a summary of the recruitment status of vacant Professional posts in the Office of the Prosecutor and in the Registry, the ACABQ urges the Tribunal to fill them as rapidly as possible. The ACABQ notes that travel expenditures for the Chambers are projected at $65,200 for 2000, and that a travel provision of $63,400 is requested for 2001. Judicial activities at The Hague should have priority over public relations activities and attendance at external meetings, it states.

The ACABQ recommends approval of additional posts for the Appeals Unit and the Prosecution Division and of one Professional post for the Investigation Division. Given the large number of vacant posts in the Investigation Division, the ACABQ recommends against approval of the two additional General Service posts for that Division. The Advisory Committee also recommends acceptance of the proposed reclassifications of eight legal officer posts from the P-2 to the P-3 level. It notes that if the vacant posts are filled, recourse to general temporary assistance in 2001 might not be necessary in the full amount requested. In that connection, the ACABQ recommends approval of $1 million out of the $1.66 million requested for general temporary assistance.

The ACABQ agrees that the need for processing documentation continues to be an issue of high priority for the Office of the Prosecutor, recommending approval of 12 work-months for a P-2 information officer to work on computer systems for document use. The Advisory Committee also recommends appropriation of $565,600 for temporary analysts for the Military Analysis Team and the Leadership Research Team, $1.1 million for the exhumation project in Bosnia and Herzegovina and the $2.82 million for consultants, travel and contractual services.

Regarding staffing requirements for the Registry, the report states that they comprise 555 posts in the proposed budget (203 Professional, 223 General Service and 129 security personnel). Last year, the ACABQ recommended against approval of two new posts proposed for the Office of the Registrar and a new P-3 special assistant post for the Deputy Registrar. In the present report, the ACABQ recommends against reclassifying a post in the Office of the President from P-4 to P-5. Regarding reclassification of a P-5 post to D-1 for the post of General Counsel in the Legal and Witnesses Division, the ACABQ reiterates its warning against the tendency to inflate the organizational nomenclature. The Advisory Committee is not convinced that the necessary justification has been given to reclassify the P-5 General Counsel post. Also, the justification provided for four new General Service posts and the reclassification of the P-3 protection officer posts do not support the request. The Advisory Committee recommends against their approval.

The ACABQ recommends approval of the request for 19 additional security officers for the Security and Safety Section , as well as 14 additional Professional and 10 additional General Service posts for conference and language services. Concerning proposed posts for the Electronic Support and Communications Section and the General Services Section, the ACABQ recommends approval of seven -- instead of 14 -- additional posts. The Advisory Committee also recommends approval of the proposed appropriation of $2.79 million for staff costs under Registry. The Advisory Committee recommends that an appropriation of $2.2 million be approved for the Registry's travel budget, reflecting a reduction of some 10 per cent from the proposed amount.

The Advisory Committee further recommends prompt investigation of the comments of the Expert Group on indications of fee-splitting arrangements between detainees and their defence counsel. Laxity in this matter could lead to the impression that the United Nations legal aid system can be manipulated. It recommends that the Board of Auditors and the Office of Internal Oversight Services, within their respective mandates, follow up on these allegations. The Advisory Committee also recommends that the Tribunal review the present staff�s capacity to manage all aspects of the legal aid system. For contractual services, the ACABQ recommends that an appropriation of $21 million be approved, reflecting a reduction of approximately 7.2 per cent from the Secretary-General�s proposed amount.

The report concludes by saying that the ACABQ recommends that the General Assembly approve the appropriation of $108.49 million gross ($96.44 million net) for the operations of the Tribunal in 2001. This represents a reduction of some $3.98 million gross ($3.74 million net) from the estimate. A total of 23 posts (3 Professional and 20 General Service) are not recommended for approval, as well as three proposed reclassifications for posts.

The Committee also had before it the report of the Board of Auditors on the International Criminal Tribunal for Rwanda (document A/55/5/Add.11), which contains the audited financial statements for the Tribunal for the biennium ended 31 December 1999. According to the report, the Tribunal delayed the submission of financial reports to United Nations Headquarters for up to two months after established deadlines. It also delayed the submission of the consolidated accounts. In six cases, the Tribunal used miscellaneous obligating documents to reserve credits totalling some $7.66 million for the purchase of goods and services contrary to established procedures. Despite the failure of the Office of the Prosecutor to account for an imprest amount of $30,000 at 1 January 1999, a further $100,000 was advanced, bringing the balance to $130,000 in October 1999. An additional amount of $34,070 was advanced to the Office in April 2000.

The report says that although the Tribunal maintained a log of vendors, information to confirm that vendors had met registration criteria was not available. Also, the Tribunal failed to periodically evaluate the performance of vendors during the biennium ending 31 December 1999 as required. Although software for the procurement system was changed twice between August and December 1998, the Tribunal did not provide adequate training to the staff in the section, resulting in a gap in internal control. Moreover, the Tribunal�s travel agent did not pay some $39,216 owed to the Tribunal for a rebate on international and domestic air transportation. The travel agent also failed to fulfil any of the terms of the contract for the provision of travel agent services.

The Board recommends that the Tribunal improve the submission of financial reports and consolidated accounts and tighten control over the reservation of credits in the accounts for travel and the purchase of goods and services. The Tribunal should also strengthen the imprest accounting of the Prosecutor�s Office and tighten internal control over procurement and contract management.

The fifth report of the Secretary-General on the annual budget performance of the International Tribunal on Rwanda for the year ended 31 December 1999 (document A/55/622) states that an amount totalling some $68.53 million net ($75.26 million gross) was appropriated for 1999 by the General Assembly in its resolution 52/213. During 1999, expenditures amounted to about $64.16 million net ($70.11 million gross), resulting in an unencumbered balance of some $4.38 million net ($5.15 million gross). The balance consists of reduced requirements of over $3.52 million net ($3.99 million gross) under the Registry, and $918,400 net ($1.22 million gross) under the Office of the Prosecutor, offset by an over-expenditure of $68,700 under the Chambers.

Reflecting significant variances between the 1999 appropriations and actual expenditures, the report shows, in particular, a decrease under salaries in the amount of over $5.55 million as a result of the higher than anticipated vacancy rates experienced by the Tribunal during the year under review, offset by increases under common staff costs (over $2.02 million) attributable primarily to reclassification of the hardship level of Arusha in January 1999.

The report also shows the increase of $437,000 under other staff costs relates to the recorded over-expenditure under general temporary assistance ($93,100) and overtime ($343,900). The additional requirement under general temporary assistance relates to the staff costs associated with provision of support to the Recruitment Task Force, for which no provision was made in the 1999 budget. There was also an additional requirement of $343,900 under overtime for both international and local support staff members.

The increase of $101,500 under salaries and allowances of judges is attributable to the extension of the term of office of one of the judges to 31 January 2000 to allow two cases to be completed, as well as to the travel on appointment, shipments and installation of three new judges, who joined the Tribunal in 1999 instead of in 1998. The report also explains changes in the requirements for consultants and experts; travel; contractual services; general operating expenses; hospitality; supplies and materials; construction and improvements to premises; equipment; and staff assessment.

Also before the Committee was a report of the Secretary-General on the financing of the International Criminal Tribunal for Rwanda (document A/55/512), which contains the Tribunal�s resource requirements for 2001.

According to the report, in 2000 the Expert Group to Conduct a Review of the Effective Operation and Functioning of the two Tribunals concluded that the operations of the Tribunal�s three organs were reasonably effective in carrying out its mandates. The Group made several recommendations to enhance the Tribunal�s effective operation and functioning, in particular, pre-trial and trial and appeal proceedings.

The report says that in 2001 the heightened volume of judicial activity will have a ripple effect on the resource requirements of all three organs of the Tribunal to support the increase in the number of trials. The resources requested for 1 January to 31 December 2001 amount to $95.06 million gross ($86.61 million net). An additional amount of $8.44 million will be required for staff assessment, to be offset by income from staff assessment of the same amount. This reflects an increase of $8.9 million gross ($8.45 million net) over the 2000 appropriation, including 81 additional new posts and the proposed transfer of a P-5 post from the budget of the International Tribunal for the former Yugoslavia at The Hague to the budget for the International Criminal Tribunal for Rwanda in Arusha.

The report says that when the Assembly appropriated the resource requirements for 2000, it had estimated an unspent balance of some $2 million for 1998-1999. The actual unspent balance for that period amounted to some $2.94 million gross ($1.99 million net). Should Member States wish to take this into account for the financing of the activities of the Tribunal for 2001, the additional gross amount of $937,000 may be deducted from the estimated overall resource requirements of $95.06 million gross.

According to the report, Member States may also wish to deduct from estimated resource requirements the amount of $2.67 million available as miscellaneous income realized in 1998-1999 from interest and other revenue items. In addition to this deduction, Member States may also wish to deduct the estimated unspent balance as of the end of 2000 -- $4.24 million gross ($3.85 million net). The balance to be assessed for 2001 would be, therefore, $87.22 million.

The report goes on to say that the General Assembly decided to assess 50 per cent of the total amount of the resource requirements for the Tribunal for 2000 at the rates applicable to the regular budget and the balance at the assessment rates applicable for financing peacekeeping operations. For the $87.22 million, $43.61 million gross would be apportioned among Member States in accordance with the scale for the regular budget for 2001, and the same amount would be apportioned among Member States in accordance with the scale for the peacekeeping operations budget.

Also, before the Committee, was an addendum to the Secretary-General�s report (document A/55/512/Add.1). Following Security Council resolution 1329 (2000) of 30 November 2000, by which the Council approved the appointment of two additional judges to the Appeals Chambers of the Tribunals, the estimated additional requirements for the Rwanda Tribunal would amount to some $654,300 gross (about $628,900 net). This brings the total amount of resource requirements for the Tribunal to some $95.71 million gross (about $87.24 million net).

The related report of the ACABQ (document A/55/643) was also before the Committee. Regarding the recommendations of the Expert Group on the Tribunal, the Advisory Committee notes that the Secretary-General will report on their implementation to the Assembly at its fifty-sixth session. With respect to additional resources, the Advisory Committee says that before making proposals for additional funds, the Tribunal should undertake a rigorous examination of the use of resources already approved.

According to the report, the ACABQ regrets that the Tribunal�s payroll function continues to be performed at Headquarters for international personnel and at Arusha for local personnel and that in 2000 the vacancy situation at the Tribunal had hardly improved. The actual vacancy rates for 2000-2001 were 23.24 per cent for the Professional category and 13.9 per cent for General Service for the first eight months of 2000. Moreover, vacancy factors used in preparing staff costs were 19 per cent for the professional category and 13 per cent for general service. The ACABQ also notes the continuing problem that the Tribunal is experiencing in retaining staff at Arusha. This situation should be addressed urgently, including a review of the conditions of service at that duty station. As one-year contracts are a disincentive to the recruitment and retention of staff, the ACABQ recommends that the Registrar consider issuing personnel contracts to staff of the Tribunal for periods longer than those of the annual budget, but within the two-year financial period of the Tribunal.

The ACABQ further notes with concern that the number of trials and courtroom days for 2000 will be less than that initially estimated. With regard to the travel and absence of judges from Arusha, the frequent absence of judges affects the conduct of trials. Judicial activities, particularly those of the President, should have priority over public relations activities and attendance at external meetings. In this regard, the ACABQ also requests that the problem of video communication between the two Tribunals and Headquarters be resolved as a priority. The Advisory Committee recommends approval of the amount of $1.79 million net proposed for the Chambers for 2001.

Concerning the Office of the Prosecutor, the ACABQ recommends approval of the request for nine new posts for the Trial Section at Arusha, as well as a request for three new posts and a transfer of one P-5 post from the International Tribunal for the former Yugoslavia in The Hague to Arusha for the establishment of an Appeals Unit there. In view of the high vacancy rate, the Advisory Committee recommends that the five posts requested for the Investigations Division be provided through redeployment.

Among the request for new posts in the Registry (of 677 posts, 613 are continuing temporary posts and 64 are new temporary posts), the ACABQ recommends the approval of four new posts for the Witnesses and Victims Support Section as well as two local level posts for the Legal Library and Reference Unit. The Advisory Committee does not, however, recommend approval of two General Service and one local level post requested for the Finance Section. Concerning the requested $310,400 for travel and allowances for witnesses for the prosecution and the defence, the ACABQ recommends approval of $295,000 for the panel of witnesses. The ACABQ also welcomes actions taken so far by the judges and the Registry to reduce the number of frivolous motions, including the amendment of the Tribunal�s rules of procedure and evidence.

The report also says that indication of fee splitting arrangements between detainees and their defence counsel should be verified by the Expert Group promptly. As the enforcement of sentences is an important emerging subject, the Tribunal should think ahead considering measures to address enforcement of sentences. A proper prospective of the likely long-term financial obligation of the United Nations after the expiry of the Tribunal�s mandate is also essential.

According to the report, the Advisory Committee recommends that the General Assembly approve appropriation of some $93.52 million gross ($85.18 million net) for the operations of the Tribunal in 2001. This represents a reduction of $1.54 million gross ($1.44 million net) from the estimate of $95.06 million gross requested in the proposed budget.

Draft Resolutions before Committee

By the terms of a draft resolution submitted by Nigeria on financing of the United Nations Interim Force in Lebanon (document A/C.5/55/L.11), the Assembly would take note of the status of contributions to that Force as at 31 October 2000, including the outstanding contributions in the amount of $139.4 million, representing some 3.9 per cent of the total assessed contributions since the inception of the mission. It would also note that some 21 per cent of Member States have paid their assessed contributions in full, and urge all others concerned, in particular those in arrears, to ensure the payment.

Expressing its deep concern that Israel had not complied with resolutions 51/233, 52/237, 53/227 and 54/267, the Assembly would stress the need for that country to strictly abide by them. It would also reiterate its request to the Secretary-General to take necessary measures to ensure full implementation of relevant resolutions, stressing that Israel must pay the amount of some $1.28 million resulting from the incident at Qana on 18 April 1996, and request the Secretary-General to report on this matter at the resumed fifty-fifth session.

Urging all Member States to make every possible effort to ensure payment of their assessed contributions to the Force in full and on time, the Assembly would also express concern about the financial situation with regard to peacekeeping, in particular as far as reimbursements to troop contributors are concerned, and about the delay in deploying and providing adequate resources to some recent peacekeeping missions, in particular those in Africa. It would emphasize that all future and existing peacekeeping missions shall be given equal and non- discriminatory treatment and provided with adequate resources.

The Secretary-General would be requested to ensure that the Force is administered with maximum efficiency and economy and to continue efforts to recruit local General service staff for the Force.

The Assembly would decide to appropriate to the Special Account for the United Nations Interim Force in Lebanon the amount of some $86.76 million gross ($86.3 million net) for the expansion of the Force for the period from 1 July 2000 to 30 June 2001, in addition to the amount of some $146.83 million gross ($141.89 million net) already appropriated in resolution 54/267.

Taking into account some $61.18 million gross already apportioned for the period from 1 February to 30 June 2001, the Assembly would apportion among Member States an additional amount of some $36.15 million gross, subject to the decision of the Security Council to extend the mandate of the Force beyond 31 January 2001.

By the terms of the draft resolution submitted by the Committee's Chairman (document A/C.5/55/L.12), the Assembly would accept the financial reports and audited financial statements and the reports and audit opinions of the Board of Auditors regarding the major bodies of the United Nations system audited in 1999, with the exception of those for the United Nations Development Programme (UNDP), the United Nations Population Fund (UNFPA) and the Fund of the United Nations International Drug Control Programme (UNDCP).

[For 1999, the Board of Auditors presented reports on the United Nations, the International Trade Centre UNCTAD/WTO, the United Nations University, the UNDP, the United Nations Children�s Fund, the United Nations Relief and Works Agency for Palestine Refugees in the Near East, the United Nations Institute for Training and Research, the voluntary funds administered by the United Nations High Commissioner for Refugees, the Fund of the United Nations Environment Programme, the United Nations Population Fund, the United Nations Habitat and Human Settlements Foundation, the Fund of the United Nations International Drug Control Programme, the United Nations Office for Project Services, and the International Tribunals for Rwanda and Former Yugoslavia.]

` The Assembly would also approve all the recommendations and conclusions contained in the reports of the Board of Auditors and endorse the recommendations of the ACABQ in that respect.

Action on the financial statements of the UNDP, the UNFPA and the UNDCP, for the period ended 31 December 1999, would be deferred pending certification by the Board of Auditors that satisfactory progress is being made towards removing the reasons for the qualified opinions, or that the matter has been resolved. The Assembly would revert to this matter at its resumed fifty-fifth session.

Commending the Board of Auditors for the quality of its reports, in particular with respect to its comments on the management of resources, the Assembly would request the Secretary-General and the executive heads of the funds and programmes of the United Nations to present their financial statements on time to allow the Board of Auditors to submit its reports in accordance with the six-week rule. It would also take note of the reports of the Secretary-General on the implementation of the recommendations of the Board of Auditors.

By further terms of the text, the Secretary-General would be requested to review the question of the term of office of the Board of Auditors and to report on that matter to the General Assembly at its resumed fifty-fifth session. He would also be requested to prepare the financial reports and audited financial statements for the International Tribunals in line with their budget cycles. The executive heads of the funds and programmes would be called upon to improve their procurement practices, using the Procurement Division of the Office of Central Support Services of the Secretariat as a model in such areas as the posting of bids on the Internet and inviting all registered suppliers to bid.

Introduction of Reports

CONRAD S.M. MSELLE, Chairman of the ACABQ, introduced that body�s reports on the Tribunals. The estimates were the first to be produced after the publication of the report of the Expert Group. The ACABQ had stressed the importance of evaluation of the implementation of that body�s recommendations in the comprehensive report, to be submitted by the Secretary-General. It felt that the Tribunals should produce evidence of an increase in productivity. For the Rwanda Tribunal, the serious problem of filling vacant posts needed to be addressed. The ACABQ requested a modification of the current practice of giving one year contracts to staff. The ACABQ also welcomed steps by the Tribunals to control the legal aid system. However, as indicated in the two reports before the Committee, more needed to be done to guard against unwarranted claims.

While the Yugoslavia Tribunal had started to think of an exit strategy, it was not clear that the Rwanda Tribunal had done so, he said. More resources might be required to speed up the activities of the Tribunals. The United Nations should explore various options to deal with the emerging problem of the enforcement of sentences, particularly regarding the Rwanda Tribunal.

He said that in annex 9 to the Secretary-General�s report, the Secretary- General had submitted estimates for two additional appeals judges for the Rwanda Tribunal. The Security Council had decided that those judges should be elected by the General Assembly. The estimates, which were based on a twelve-month requirement, had been amended in the addendum to the Secretary-General�s report, as the Secretary-General estimated that additional judges would come on board by March 2001.

Annex 9 of report A/55/517 contained the Secretary-General�s proposal on additional financial implications for ad litem judges for the Yugoslavia Tribunal. The judges of the Rwanda Tribunal were not in favour of ad litem judges. The cost before the Fifth Committee was, therefore, confined to considering the requirements for such judges for the former Yugoslavia Tribunal. The ACABQ was informed that those judges would be on board in June, or at the beginning of July 2001. The General Assembly should approve the conditions of service for the ad litem judges.

Statements

ALEXIS LAMEK (France), speaking on behalf of the European Union and associated States, said that the International Tribunals had been very active this year, as could be seen from the number of trials opened and the number of judgements handed down. The Union was pleased to note the efforts made to comply with the recommendations of the Expert Group. He was especially pleased at measures taken by both Tribunals to contain the growth of expenditure for legal aid and for the changes of defence counsel when this was merely a delaying tactic. The progress achieved would help the Tribunals best use the resources allocated to them and become more efficient. That was the earnest desire of the Union, which attached great importance to the Tribunals.

Noting the reforms proposed by the President of the International Criminal Tribunal for the former Yugoslavia, he said that the aim was not only to ensure the proper administration of justice, but also to limit the overall cost of the Tribunal�s activities. The Union also observed the President�s ideas on how the work of the former Yugoslavia Tribunal was likely to develop in the medium and long term. That approach could also be followed by the Rwanda Tribunal. The Tribunals were no longer just �getting into gear� but were running predictably, making planning easier. The Registrar for the Rwanda Tribunal had already launched an action plan at the beginning of the year regarding the legal support provided for the Chambers. The Union would like to know what results that plan had achieved. The Union also felt that the proposal for biennial budgets was worth pursuing.

He said that the Union supported the ACABQ�s recommendations and felt that the way resources already approved were used should be subject to thorough scrutiny before any request was made for additional resources. He endorsed the ACABQ�s position that it should not recommend creation of new posts in departments where there were large numbers of vacancies. Regarding the ACABQ�s views on travel and absences, he agreed that legal work took priority over public relations. Any increase in resources must go hand in hand with improvements in efficiency.

ANNE MERCHANT (Norway) said that her country�s strong support for the work of the International Criminal Tribunals was well established. The work of those courts depended, however, on the allocation of adequate financial resources. One important factor that influenced the budget proposals was the implementation of the recommendations of the Panel of Experts, and she was pleased that most of them had been implemented. In general, Norway welcomed the inclusion in the reports of the status of actions taken or to be taken on the recommendations of internal and external oversight bodies and the ACABQ.

She noted that the Secretary-General was required to submit a report to the fifty-sixth session of the General Assembly on the results of the implementation of the recommendations of the Expert Group, and agreed with the ACABQ that his report should be analytical and thematic. It should also indicate what the consequences would be of implementing the recommendations. For planning and budgeting purposes, it was important to estimate what the future workload and time frame of the work of the Tribunals would be. Norway supported the request by the ACABQ that they indicate whether it was possible to state the likely dates for the completion of the Tribunals� mandates.

She noted that the Advisory Committee intended to discuss the possible biennialization of the Tribunals� budgets in the context of the next budget submissions. That important aspect was also related to the need for long-term planning and to the length of the contracts of the staff. Norway was concerned at the high vacancy rates of the Tribunals, and especially the continuing problem of retaining staff at Arusha. That matter should be urgently addressed, and the address should include a review of the conditions of service at the duty station.

Her country had previously expressed concern about the administrative difficulties encountered by the Rwanda Tribunal and was closely following efforts to improve working conditions in Arusha and Kigali. She acknowledged the achievements over the last year and looked forward to further improvements. In that regard, she also noted the ACABQ�s comment that the frequent absence of judges slowed down the commencement and completion of trials in which travelling judges were involved.

In conclusion, she said that the ACABQ�s recommendations regarding appropriations for the Rwanda and former Yugoslavia Tribunals represented reductions in the Secretary-General�s proposals amounting to $1.5 million and $4 million, respectively. In the light of the under-expenditure in relation to last year�s appropriations, the ACABQ�s proposed budget reductions seemed justified. She would, however, like to hear the Secretariat�s view on that proposal.

JOSEPH MUTABOBA (Rwanda) asked for a clarification regarding the situation with ad litem judges, asking if existing judges had expressed opposition to using ad litem arrangements.

Mr. MSELLE said that question had been put forward by the Expert Group and the annex to the report of the Secretary-General on the estimates for the Rwanda Tribunal reflected the status of recommendations of the Group. The response from the Rwanda Tribunal indicated that the judges, at this time, were not considering

using ad litem judges. The statutes of the two Tribunals were different, however, and as the Advisory Committee had indicated, the implementation of the recommendations of the Expert Group may require a different approach for those two distinct bodies. It was quite possible that judges of one Tribunal would agree to implement the recommendations, and the judges of the other would decide to modify or not implement them.

MUHAMMAD YUSSUF (United Republic of Tanzania) asked for a list of the posts in Kigali and the nationalities of the staff filling them. It was important to know who was who within the Tribunal, he said.

WARREN SACH, Director of the Programme Planning and Budget Division, said that the Tribunals� under-expenditures represented the strengthening of the United States dollar as well as slowness in recruitment. For the former Yugoslavia Tribunal, there had been some reductions under contractual services. The biennialization of the budget would be a positive move and could be introduced in 2002 or 2003. Regarding the completion of mandates, the Secretariat has asked for such information to be provided in the next annual budget for each of the Tribunals. Both Tribunals, however, were focused on the question of the completion of mandates.

Regarding the ACABQ�s recommendation to defer a decision on resources for ad litem judges, he understood that this would not prejudice activities for early identification of judges. It had been anticipated that the judges would not come on board before 1 July. Because the purpose of bringing ad litem judges on board was to get rid of a backlog, and not to slow down the process, actions in terms of identification, nomination and election of judges could go on in the meantime. Judges would not be appointed, however, prior to the Fifth Committee receiving notification in March. The request for staff lists would be transmitted to the Registrars of each of the Tribunals.

Action on Draft

AYMAN ELGAMMAL (Egypt) introduced the draft resolution on the reports of the Board of Auditors. He said that the draft had been approved without a vote in the informal consultations, and he hoped it would be approved by consensus in the Committee.

The Committee then approved the draft without a vote.

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