21. 行预咨委会注意到行政当局实施了新的对账方法。然而，行预咨委会对欺诈和推定欺诈案件的持续趋势表示关切，重申秘书长需要更加重视提高对欺诈的认识和预防欺诈，并在审计委员会今后的报告中进一步审议。
21. The Advisory Committee notes the new reconciliation methodology implemented by the Administration. However, the Committee expresses concern about the persistent trend of cases of fraud and presumptive fraud and reiterates the need for a greater emphasis on fraud awareness and prevention by the Secretary-General, as well as further consideration in future reports of the Board of Auditors.