19. 根据这项建议，人口基金 2013 年印发的国家执行审计指南要求业务单位按季度进行交付情况综合报告与出资授权和支出证明核对。随后，在 2014 年国家执行审计指南中，每季度核对只是建议，不再要求，以便消除对业务单位的不当负担。不过，审计指南强调，必须在年底进行核对。管理层已采取措施确保按照2014 年国家执行审计指南，在年底账户关闭指示和后续培训中通报这项要求。这项要求的提醒内容常被纳入业务单位已完成的问卷调查中，作为执行伙伴审计准备阶段的一部分。人口基金关于业务审计统一准备工作质量的全球审计反馈，包括交付情况综合报告与出资授权和支出证明表核对，表明 84%的业务单位一丝不苟地进行了这些核对，并可供国家执行审计员查阅(而 2011 年 77%的业务单位进行了核对)。
19. In response to this recommendation, the UNFPA national execution (NEX) audit guide issued in 2013 required business units to perform combined delivery reports (CDR) to FACE reconciliations quarterly. Subsequently, in the 2014 version of the NEX audit guide, quarterly reconciliations were only recommended and no longer required, in order to remove an undue burden on business units. The audit guide, however, emphasizes that it is critical that the reconciliation be performed at year-end. Management has taken steps to ensure the requirement as per 2014 NEX audit guide is communicated in the year-end accounts closure instructions and in follow-up training. A reminder of this requirement is always included in the questionnaire completed by business units as part of the implementing partner audit preparation phase. UNFPA global auditor feedback on the quality of business unity preparation for audit, including CDR to FACE reconciliation, indicate that such reconciliations are diligently performed by 84 per cent of the business units and available for NEX auditors (up from 77 per cent of business units in 2011).