22. 审计委员会在其关于 2019 年 6 月 30 日终了期间的报告中指出，在审计过程中，行政当局对审计请求和意见反应迟缓。审计委员会难以确立评估所依据的事实。在某些情况下，其审计结论要么得不到评论，要么是在最后期限过了很久之后才得到评论。在其他情况下，审计结论在没有实质性证据的情况下被驳回，有时行政当局会撤回之前的评论意见(A/74/5(Vol.II)，第二章，第 16 段)。行预咨委会建议大会请秘书长与审计委员会充分合作。
22. In its report for the period ended 30 June 2019, the Board of Auditors noted that the Administration had demonstrated a lack of responsiveness to audit requests and observations during the course of the audit. The Board faced difficulties establishing facts on which to base its assessment. In some instances, its findings were either not commented on or commented on only after deadlines had long passed. In other instances, the findings were denied without substantial evidence or the Administration withdrew earlier comments (A/74/5 (Vol. II), chap. II, para. 16). The Advisory Committee recommends that the General Assembly request the Secretary-General to fully cooperate with the Board of Auditors.