الجدول الثالث-6: وظائف الميزانية العادية للأمم المتحدة (حتى 1 كانون الثاني/يناير 2003)
During their review, the External Auditors agreed with the statement made on several occasions by the Internal Audit Service, OIOS, that the management of the Fund did not comply with normal accounting principles as income refund is not applied against expenditure.