FIFTH COMMITTEE TAKES DECISIONS RELATED TO UNHCR AND PEACEKEEPING DEATH AND DISABILITY CLAIMS

Press Release
GA/AB/3351

FIFTH COMMITTEE TAKES DECISIONS RELATED TO UNHCR AND PEACEKEEPING DEATH AND DISABILITY CLAIMS

Committee Also Takes up Budget of International Tribunals

The Fifth Committee (Administrative and Budgetary) took two decisions this morning, by recommending the Assembly resolve to take note of the financial statements and audited report of the United Nations High Commissioner for Refugees (UNHCR), and that it decide to take note of the Secretary-General’s report on the backlog of peacekeeping death and disability claims.

It also commenced its consideration of the budgets of the two International Tribunals for the Former Yugoslavia and Rwanda. The representative of China stated that the late submission of these budgets was of serious concern. China was also concerned about the level of the increase in resources requested, and the number of new posts proposed for the Former Yugoslavia Tribunal.

Speaking on behalf of the European Union and associated States, the representative of Finland said she was also extremely concerned that the reports had been issued far behind schedule. She also had serious concerns about the operations and proposed budgets of the Tribunals. Detention times at the Former Yugoslavia Tribunal were worrying. The Rwanda Tribunal had administrative problems, including financial control and accountability. She saw little option but to look at those budgets in the resumed session next year.

The Committee also commenced consideration of the level of peacekeeping assessments of new Member States Kiribati, Nauru and Tonga, and heard a proposal to allow Ukraine and Belarus to keep their Assembly vote in 2000 despite their peacekeeping arrears, from those countries’ representatives.

The representatives of the United States, Pakistan and Morocco also spoke on the agenda items.

The Chairman of the Advisory Committee on Administrative and Budgetary Questions (ACABQ), C.S.M. Mselle, introduced that body’s reports on the Tribunals and made an oral presentation on the draft resolution on the financial statements and auditors report of the UNHCR.

Fifth Committee - 1a - Press Release GA/AB/3351 45th Meeting (AM) 10 December 1999

Under other matters, the Committee held an extended procedural discussion on its programme of work.

The Committee will meet again at 10 a.m. on Monday, 13 December, when it will continue its discussion of the financing of the International Tribunals for the Former Yugoslavia and Rwanda. It will also commence consideration of a number of reports related to the proposed programme budget for 2000-2001, including the Secretary-General’s proposals for projects to be funded from the Development Fund for 2000-2001. It will also commence consideration of two reports on the United Nations Conference on Trade and Development (UNCTAD).

Committee Work Programme

The Fifth Committee (Administrative and Budgetary) met this morning to consider the financing of the International Criminal Tribunals for the Former Yugoslavia and for Rwanda, to discuss death and disability benefits and the peacekeeping assessments of the new Member States and to consider action on a draft resolution on the financial statements and auditors' reports of the United Nations High Commissioner for Refugees (UNHCR).

Former Yugoslavia Tribunal

The Committee had before it the report of the Office of Internal Oversight Services (OIOS) on the audit and investigation of the International Tribunal for the Former Yugoslavia (document A/54/120).

This report recalls that in response to a request of the Fifth Committee of the General Assembly, the OIOS carried out a review of the International Tribunal for the Former Yugoslavia similar to those conducted of the International Criminal Tribunal for Rwanda in 1996 and 1997. Although audits of the Tribunal have been performed previously, this is the first such comprehensive review to be carried out by a team of OIOS auditors and investigators. The review indicated that the Tribunal’s operational areas were generally managed in an efficient and effective manner, but some key administrative and financial areas needed improvement. These areas included cash management, the administration of accounts receivable and trust funds, personnel recruitment, procurement and property management.

The review noted that an effective working relationship and spirit of cooperation existed among the three organs of the Tribunal -- the Chambers, the Office of the Prosecutor and the Registry -- and that regular meetings were held to exchange ideas on how to improve the efficiency of its operations.

The OIOS recommended that the Tribunal take appropriate measures to ensure: the maintenance of optimal cash levels; prompt collection of overdue accounts receivable; consistent application of placement and promotional policies for vacant positions; proper use of and accounting for assets; adoption of effective and efficient protection measures; strengthening of controls over the use of the Tribunal’s trust funds; provision of guidelines; and required additional training for the staff of the Office of the Prosecutor.

The organs of the Tribunal generally accepted the findings and recommendations of the report.

The Committee also had before it a report of the Secretary-General on the financing of the International Tribunal for the Prosecution of Persons Responsible for Serious Violations of International Humanitarian Law Committed in the Territory of the Former Yugoslavia since 1991 (document A/54/395), containing the fourth annual budget performance report of the Tribunal for the year ended 31 December 1998.

The General Assembly had appropriated to the Special Account for the International Tribunal for the Former Yugoslavia some $68.83 million gross ($62.33 million net). Subsequently, the Assembly adopted resolution 53/212 of 18 December 1998, in which it decided to revise the level of appropriation to a total amount of $68.31 million gross ($61.94 million net) based upon expenditure forecasts as of August 1998. The recorded expenditures totalled some $65.57 million gross ($59.36 million net), resulting in an unencumbered balance of about $2.74 million gross ($2.58 million net).

The Committee also had before it a report of the Secretary-General on the financing of the International Tribunal for the Prosecution of Persons Responsible for Serious Violations of International Humanitarian Law Committed in the Territory of the Former Yugoslavia since 1991 (document A/54/518 and Corr.1), containing the resource requirements for 2000 for the Tribunal.

This report estimates these resources in the amount of about $110.67 million gross ($100.25 million net). An additional amount of some $10.41 million would be required for staff assessment, to be offset by income from staff assessment of the same amount.

According to the latest forecast of expenditures it is expected that an amount of approximately $8.2 million will be reported as unencumbered for 1999. The calculations for financing the Tribunal in 2000 are set out in an annex to the report.

The report recalls that the General Assembly had decided to assess 50 per cent of the total amount of the resources requirements of the Tribunal for 1999 at the rates applicable to the regular budget and the balance at the rates applicable to peacekeeping operations.

As set out in the annex, the apportionment of the proposed amount of $99.73 million gross ($89.47 million net), after taking into account the unencumbered balances of 1998 and 1999 if so decided by the General Assembly, would be two amounts of about $49.87 million gross (some $44.74 million net) to be assessed on Member States in accordance with the scales of assessments applicable to the regular budget of the United Nations for the year 2000 and to peacekeeping operations for 2000.

The appropriation for a full-cost budget for the Tribunal, using the proposed 2000 staffing table, would amount to some $113.91 million gross ($102.91 million net).

The Committee also had before it a Secretary-General's note on conditions of service for the Judges of the International Tribunal for the Former Yugoslavia and the International Criminal Tribunal for Rwanda (document A/C.5/54/30). According to the statutes of the two International Tribunals, the terms and conditions of Tribunal judges shall be those of the judges of the International Court of Justice.

In addition to a pension scheme, members of the International Court of Justice have a death-benefit scheme whereby surviving spouses of members who die in office receive a lump-sum payment equivalent to one month of base salary for each year of service, with a three-month minimum and a nine-month maximum.

Despite several proposals, as a consequence of reviews of the conditions of service of members of the International Court of Justice, no formal action on the question of survivors' lump-sum benefit for judges of the two International Tribunals has been taken yet by the General Assembly, the report states. The conditions of service of the International Tribunal judges should be brought in line with conditions applicable to the International Court of Justice members. Therefore, the Secretary-General proposes that an appropriate survivors' lump- sum benefit be adopted for them.

The Secretary-General proposes two options for the Assembly's consideration. By the first, survivors would receive a lump-sum payment equivalent to one month of base salary for each year of service, subject to a minimum of one month and a maximum of four months. Under option 2, survivors are compensated in the form of a lump-sum payment equivalent to one month of base salary for each year of service, subject to a minimum of three months and a maximum of four months.

The Committee also had before it the report of the Advisory Committee on Administrative and Budgetary Questions (ACABQ) on the proposed requirements of the International Tribunal for the Former Yugoslavia for 2000 (document A/54/645).

The Advisory Committee recommends that the General Assembly approve the appropriation of some $106.15 million gross (about $95.94 million net) for the operations of the Tribunal. This would represent a reduction of some $4.52 million gross (about $4.31 million net) from the estimate of some $110.67 million gross (about $100.25 million net), indicated in the proposed budget (A/54/518).

A summary of the post reductions recommended by the ACABQ and a summary of proposed reclassifications not recommended for approval by the ACABQ is included in its report.

Rwanda Tribunal

The Committee also had before it the annual budget performance report of the International Criminal Tribunal for Rwanda from the Secretary-General (document A/54/496 and Corr.1). According to that report, expenditure for 1998 was some $50.43 million net (about $54.51 million gross), leading to an over- expenditure of some $2.39 million net (about $2.21 million gross) including unliquidated obligations of some $8.12 million. The over-expenditure has been charged against the 1999 appropriation, the second year of the financial period 1998-1999.

Some $50.88 million net (about $56.74 million gross) was initially appropriated for 1998 by the Assembly for the Tribunal in December 1997. Based on a review of 1998 expenditures incurred in the first six months of 1998 and anticipated expenditures for the last six months of the year, an unencumbered balance of about $2.84 million was expected. So a reduction (by a corresponding amount) was proposed to reduce the 1998 appropriation, and in December 1998 the Assembly approved a revised appropriation of $48.04 million net (about $52.30 million gross).

This proved to be overly optimistic, the report states. The over- expenditures consist of increases of some $2.78 million under the Registry, partly offset by decreases under the Chambers ($85,200) and the Office of the Prosecutor ($309,200).

The increase of $717,200 in costs of posts reflects the net effect of increases of about $2.85 million under common staff costs due to greater recruitment efforts by the Tribunal during the latter part of the year, partly offset by savings under salaries (some $2.13 million). Costs associated with staffing are inevitably high at the time of initial appointment of staff. Fifty-six vacant posts, including 19 Professional posts, were filled during the last two months of 1998.

An increase of $136,900 under other staff costs is a result of an over- expenditure under overtime amounting to $236,900, to compensate for unfilled posts, partly offset by savings of $100,000 under general temporary assistance, the report states. The general temporary assistance savings were because costs for local staff to meet immediate and short-term needs during peak workload periods were less than expected.

The increase of $28,700 for consultants and experts is attributable primarily to the larger than anticipated number of expert witnesses presented by the Prosecutor.

The travel increase, of some $289,400, relates to the Office of the Prosecutor ($239,000) and to the Registry ($110,400) and are partially offset by savings of $60,000 under the Chambers. The Prosecutor's Office increase resulted from longer stays in Arusha for trial teams because of requests by Chambers or the exigencies of cases. In addition, the Intelligence Tracking Team had to undertake extensive travel within West Africa, North America and Europe, for which no provision had been made in the 1998 budget, to investigate persons who had occupied positions of authority at the time of the genocide. Assistance and support also had to be provided to a detainee and his family.

The Registry over-expenditure is attributable to increased travel requirements for senior Tribunal officials of the Tribunal seeking extradition of suspects, for consultations with Headquarters officials, and for local travel of administrative staff to Nairobi and Kigali.

An increase in expenses for contractual services of $405,300 came about because the 1998 appropriation was based on estimates that 19 defendants would be unable to provide their own legal representation, and therefore would be provided with lead counsel, and that 7 of those would ask for co-counsel. In 1998, 32 defendants required the provision of defence counsel, and 13 chose to have a co-counsel, an investigator and an assistant. Therefore expenses were greater than expected.

A $1.57 million increase in general operating expenses was for rental and maintenance of premises ($45,900), utilities ($10,700), communications (some $1.08 million) and miscellaneous services ($439,400). Rent and maintenance increases were mostly for rent of additional space for the United Nations Detention Facility and the upgrading of its water supply and electricity systems.

The communications expenses paid for the costs of telephone charges under the United Nations Telephone Network System. Additional requirements for miscellaneous services included those for courier services, medical examinations, laundry of uniforms, rental of forklifts/cranes, repair of vehicles, general insurance and freight and bank charges.

An increase of $2,000 for hospitality was due to the unexpected increase in Member States visits to the Tribunal.

The Secretary-General asks that the Assembly take note of this report.

A second report from the Secretary-General on financing the Rwanda Tribunal (document A/54/521), seeks resources for that body, for 1 January to 31 December 2000, of some $87.82 million gross (about $79.75 million net). This is a proposed increase of some $12.56 million gross ($11.22 million net) over 1999, and includes 60 new posts, as a consequence of the functioning of three Trial Chambers, stepped-up investigations, arrests and transfers of detainees, and enhancements needed in support services delivery.

The increased requirements for the Office of the Prosecutor, including the establishment of seven Professional posts, reflect the anticipated increase in the number of arrests, the associated investigations and prosecutions, and the preparation of trials. The additional staff resources are required in order to strengthen the intelligence tracking operations, to provide for additional demands of trial cases, particularly in view of the anticipated joinder of trials, and to strengthen the Tribunal’s capacity to deal with the anticipated increase in appeals.

An increase of $45,800 is requested for consultants and experts to assist the prosecution either as prosecution witnesses or to assist in evaluating the testimony of expert witnesses for the defence. The estimate, based on six trials in 2000, provides for an average of three expert witnesses remaining at Arusha for approximately seven days per trial for six trials, at a fee of $200 per day ($25,200), plus travel and subsistence expenses ($51,800).

Experts are also sought to undertake research and analysis on the seven cases under preparation for trial, in particular seven consultants for a period of 15 days at a fee of $200 per day ($21,000), plus travel and subsistence ($20,100). Crime-scene experts are required to make court presentations of photographs, videos and other forms of visual presentation. They provide their own equipment and will be engaged to document the scenes at a fee of $200 per day for approximately 30 days for two experts ($12,000), plus travel expenses and subsistence ($13,700). Two consultants to give advice on the feasibility of financial tracking of assets of the accused ($20,000) are sought, as are three consultants to provide expertise in the historical, political, military and social background of investigations ($30,000).

Fifty-three new temporary posts and one reclassification are sought for the Registry, according to the report. Provision for the 53 new temporary posts ($1.66 million), the reclassification of one P-2 post to the P-3 level ($24,700) and redeployment of two Field Service and two General Service (local level) posts from Kigali to Arusha ($14,700) are included.

The increase in posts is a result of the need to strengthen the judicial, legal and administrative support (particularly for court management and chamber support, in view of the anticipated increase in the number of trials as well as appeals in 2000. Additional staff would also strengthen the English and French court reporting capacity, strengthen language services, and organize and automate court records. Increased arrests, trials, appeals and witnesses require increased level of administrative support services, so additional staff are requested to strengthen this area. A classification of all staff is included in the report, as is a breakdown of proposed new posts and a justification for each.

In a related report from the Advisory Committee on Administrative and Budgetary Questions (ACABQ) (document A/54/646), that body states it was advised that total unliquidated obligations for the Tribunal as of 30 September amount to some $5.31 million, and expresses concern at the high level of unliquidated obligations.

The submission of the revised estimates two months before the end of the budget year should have enabled the Tribunal to make a better estimate of the requirements for 1998, according to the ACABQ. This indicates the extent to which the Tribunal needs to improve its budget monitoring and accounting for expenditure. Additional space for detention facilities should have been foreseen and the over-expenditure under staff costs could have been minimized by a better calculation of the vacancy rate.

The ACABQ asks the Secretariat to provide full justification to the Assembly as to why it has taken so long to delegate to the Tribunal payroll functions that are already delegated to the International Tribunal for the Former Yugoslavia.

It recommends that the General Assembly appropriate some $86.15 million gross (about $78.17 million net) for the Tribunal for 1 January to 31 December 2000. This is a reduction of some $1.66 million gross from the Secretary- General’s request.

It recommends approval of seven additional posts for the Office of the Prosecutor and 31 for the Registry. It recommends against approval of 22 additional posts in the Registry for 2000. In addition, it recommends acceptance of one reclassification for a post in the Registry.

The ACABQ report notes with concern the gap between the level of voluntary contributions for the Tribunal for the Former Yugoslavia and the Tribunal for Rwanda. It welcomes the steps taken to improve the functioning of the administrative and judicial support areas, resulting in marked improvements in staff performance and morale, and steps taken to address the high vacancy rate at the Tribunal. Noting that a voluntary contribution was received in 1999 for the Recruitment Task Force, the ACABQ questions the rationale for relying on voluntary contributions for recruitment, which should be funded from the Tribunal’s assessed budget.

Regarding staff requirements, the ACABQ points out that only after experiencing the use of its full capacity of authorized posts would the Tribunal be able to evaluate the need for additional requirements.

While some work has been done on workload indicators, the ACABQ states that there is a need for more to be done, in particular that the indicators need to be analysed. The result of that analysis would then form the basis to support the resources requested for the estimate.

Responding to the Secretary-General’s proposals on the conditions of service for the judges of the International Tribunal for the Former Yugoslavia and the International Criminal Tribunal for Rwanda, the ACABQ states that it asked for information on the financial implications of the two options, but did not receive a complete analysis. Under the circumstances, it recommends the option of a lump-sum payment equivalent to one month of base salary for each year of service, subject to a minimum of one month and a maximum of four months be approved (option 1). It also recommends that financial implications be worked out, using new base salary rates, and that they be provided to the Fifth Committee.

Death and Disability Benefits

The Committee also had before it a note by the Secretary-General on death and disability benefits (document A/C.5/54/13), which is the ninth quarterly report on progress made in clearing the backlog in death and disability claims.

Annexed to the report is a list of the total number of claims received from troop-contributing countries as of 30 September, identifying the number of claims received since 19 May 1997, by country and by peacekeeping operation. As of 30 September, the total claims awaiting processing had increased to 317, up 32 from last year. Ninety-nine new claims have been received and 67 claims have been processed from 1 July to 30 September. Nine claims processed were received prior to 19 May 1997.

Financial Reports and Board of Auditors Reports -- UNHCR

The Committee also had before it a draft resolution on the audited financial statements and the Board of Auditors' report on the UNHCR (document A/C.5/54/L.15)

By its terms, the Assembly would note the measures taken by the UNHCR to implement the recommendations of the Board of Auditors, and accept the audited financial statements and the Board of Auditors' report on the voluntary funds administered by the UNHCR. It would approve all the recommendations and conclusions of the Auditors and endorse the observations and recommendations of the ACABQ, subject to provisions of this resolution.

By other terms, it would commend the Board of Auditors for the improvement in the format of its report, take note of the Secretary-General's report on the implementation of that Board's recommendations and accept the Auditor's report on the implementation of its recommendations.

It would also take note of the Secretary-General's report on consultants and of his note transmitting the comments on this from the Board of Auditors.

It would ask the Secretary-General to continue to implement the guidelines for the hiring and use of consultants and individual contractors, in full conformity with the provisions of its resolution 53/221. The Board of Auditors would be asked to monitor the implementation of these guidelines, as well as the implementation of its instructions.

Statements

The Chairman of the Advisory Committee, C.S.M. MSELLE, presented that body’s reports on the International Tribunals.

KRISTINA TRONNINGSDAL (Finland), speaking on behalf of the European Union, Bulgaria, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia, Slovenia, Cyprus and Malta, said she was extremely concerned that the reports of the Secretary-General were issued far behind schedule. The Committee was now extremely pressed for time as a result.

The Union also regretted that the report of the experts group had not been submitted along with the budget proposals by 1 November, as requested by the General Assembly.

The Union also had a number of serious concerns about the operations and proposed budgets of the Tribunals. Both the Tribunals were burdened by a worrying length of detention time. The Former Yugoslavia Tribunal had faced a heavy increase in its workload over the past year –- due not least to the increased scope and level of activities centred on Kosovo.

The Rwanda Tribunal, meanwhile, had experienced a number of administrative problems, including financial control and accountability. It was important that these problems be addressed. She also asked that the Committee be provided with the latest figures on the vacancy rate, as well as a breakdown of vacancies filled.

The Union had continuously supported the work of the Tribunals, but there were outstanding questions surrounding their work which would be raised in informal session. The Union saw little option but to revert to the issue during the resumed session next year. Meanwhile, the Assembly would need to take an interim decision to ensure that the Tribunals had adequate resources to carry out their work.

ZHOU QIANGWU (China) said he had studied in detail the Secretary-General’s report on the Former Yugoslavia Tribunal. He was concerned at the late submission of the Secretary-General’s report. He noted this had been the case for many years, creating problems for all sides. The ACABQ had not been given sufficient time to comment on the report, and Member States had not had sufficient time to examine the report and the ACABQ’s comments. The Secretariat should explain the reason for the late submission.

China was also concerned about the level of increase in resources requested, he said. The level of resources and the number of posts the Secretariat was proposing were high, and he sought an explanation. He was also concerned at the 325 gratis personnel still used by the Former Yugoslavia Tribunal, and sought further information on this.

The Committee then turned its attention to death and disability benefits for peacekeeping operations.

Mr. MSELLE, ACABQ Chairman, orally presented that body’s views.

The ACABQ believed that the number of outstanding claims should be monitored carefully by the Secretariat to ensure that the backlog of claims did not begin to rise again. Since 1997, it had been reduced gradually, but given the increase from March 1999 to September 1999, there was a risk that, unless more resources were employed, the backlog might start to build up again.

The ACABQ recommended that the Assembly take note of the relevant document from the Secretary-General, he said.

ROYAL WHARTON (United States) asked for clarification about the table in Annex A of the Advisory Committee’s report.

The Director of the Peacekeeping Finance Division, BOCK YEO, explained the layout of the table.

The Committee then turned its attention to its agenda item on the placement of Member States for peacekeeping assessments.

The Acting Chairman, AHMED DARWISH (Egypt), told the Committee that three draft decisions on the peacekeeping assessment levels of Kiribati, Nauru and Tonga had been circulated. He proposed a short informal consultation on these draft decisions following the adjournment of this meeting, and the Committee so decided.

VOLODYMYR YU. YEL’CHENKO (Ukraine) recalled that his country had made a significant contribution to United Nations activities in the maintenance of international peace by providing troops and equipment to peacekeeping operations. It had also voluntarily renounced, for the first time in human history, its nuclear arsenal –- the third largest in the world –- and had become a non-nuclear State in 1996.

He was now requesting the Committee to consider a proposal to settle the problem of its arrears for financing peacekeeping operations. Ukraine did not contest its obligation to pay its arrears specified by resolution 49/470, notwithstanding the fact that the General Assembly recognized that those arrears had emerged due to factors beyond the country’s control.

He said the problem could be solved through a General Assembly decision envisaging that all financial contributions of Ukraine would be counted against the minimum payment required to avoid the loss of voting rights. The implementation of such a plan would open for Ukraine the possibility to set with the Secretariat a payment plan to eliminate its arrears over a period of 10-12 years. This approach was Ukraine’s response to a request from the General Assembly that it should prepare proposals for the settlement of its arrears.

He added that the proposals had been submitted on the understanding that their implementation should not create any precedent, because they could be applicable to only one other State –- Belarus. The appropriate decision, if taken before 1 January 2000, was a matter of great importance for Ukraine. Its adoption would enable Ukraine to clear its current outstanding contributions to the peacekeeping operations, regular budget and International Tribunals, as well as to gradually eliminate its arrears.

ALYAKSANDR SYCHOV (Belarus) said he wanted to speak about the problem of the arrears for peacekeeping of Belarus. The main reason for the accumulation of Belarus’ arrears was a significant increase in its assessment for 1993 and 1994, as a consequence of an Assembly decision that did not take into account the real capacity to pay of Belarus. The increase in peacekeeping costs, added to the increase in Belarus assessment, meant its obligations went up dramatically.

The Assembly had decided not to apply the sanction of loss of voting rights in 1994, he said, and then in 1995 had passed, as an extraordinary measure, a decision to shift Belarus and Ukraine to Group C from Group B for assessment purposes. However, those decisions had been taken at a point where the countries had accumulated unpaid assessments of a significant size.

Belarus did not intend to raise or contest its existing arrears, he said, but he had several technical problems with the mechanisms for financing peacekeeping missions. Five years ago, no one could imagine a situation where, despite paying its 1999 assessments, Belarus might find itself in the position of losing its voting rights in the Assembly. This year it would pay all its assessments, but it could not reasonably cover all $53 million in arrears, and it would lose its vote in the Assembly for technical reasons. Belarus would probably only be able to pay its arrears over the next 10 years.

He supported the adoption of a technical mechanism which would allow the two countries to play a real part in peacekeeping financing and allow them to pay their arrears for peacekeeping and the regular budget, he said. He wished to work with Member States on the draft decision that Ukraine and Belarus proposed to the Committee, and which he hoped would be passed before the end of year.

JARMO SAREVA (Finland), speaking on behalf of the European Union, said the Union was aware of the difficulties facing the two countries. Previous Assembly decisions recognized their problem, but they also called for Belarus and Ukraine to submit instalment plans for payment of arrears to the Assembly. The Union regretted that this submission had not happened, and called on them to submit such a plan as soon as possible. The Union also regretted the timing of the presentation of this issue to the Fifth Committee, he said, and it asked that, in future, such presentations be made at a time which would allow the Fifth Committee and the Assembly time to consider them properly.

AMJAD HUSSAIN SIAL (Pakistan) said he recognized that the arrears of Ukraine and Belarus had arisen because of a particular situation and the economic difficulties they were facing. He noted their commitment to pay the arrears and their willingness to submit a payment plan. Pakistan offered its support to them.

ABDELSALAM MEDINA (Morocco) said he also supported the proposal by Ukraine and Belarus.

The Committee then turned its attention to its agenda item on financial reports and audited financial statements and reports of the Board of Auditors.

The Committee then adopted the draft resolution on the audited financial statements and the Board of Auditors' report on the UNHCR (document A/C.5/54/L.15) without a vote.

Under other matters, representatives extensively discussed their programme of work for the following week, and concern was expressed about the volume of items remaining for consideration. The representative of Uganda said holding a resumed session was now unavoidable. The Acting Chairman promised to convey representative concerns to the Bureau.

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