The Board also noted that the administrative costs in statement 1 included, for the first time, the portion of the shared expenditure borne by the United Nations, which represented a change in accounting procedures that the auditors had recommended.
联委会还指出，报表1中的行政费首次列入了共担支出中由联合国承担的部分，这就变更了审计员所建议的会计程序。