As in previous audits, the Board noted variances between the reported expenditures of the programme units and expenditures generated from the Financial, Budgetary and Personnel Management System (FBPMS).
37. 委员会与以前进行审计时一样，再次注意到，报告的各方案单位的支出与财务、预算和人事管理系统产生的支出之间有出入。