In paragraph 30 (a), the Board recommended that the United Nations University (UNU) document, through the manual journal vouchers, the adjustments and reclassifications made in the course of preparing the final financial statements.
26. 在第30(a)段中，审计委员会建议联合国大学通过人工分录凭单，记录编制最后财务报表过程中所作的调整和重新分类。