The United Nations Office on Drugs and Crime has taken into consideration the Board's recommendations with regard to late charges (see paras. 31-35 below) and the impact of the change in accounting policy for contributions.
22. 联合国毒品和犯罪问题办事处已考虑了审计委员会关于迟收费（见下文第31-35段）和捐款会计政策改变的影响的建议。