The Board recommends that UNU complete its reconciliation of the deferred charges and accordingly record expenditures in the appropriate financial periods to ensure that expenditures classified as deferred charges pertain only to future financial periods.
30. 委员会建议联合国大学完成对递延费用的核对，并据此将支出记在有关财政期间下，确保只把与今后财政期间有关的支出列为递延费用。