12. 审计委员会就银行账户管理提出了一些意见(A/74/5(Vol.II))，第二章，第 86-95 段)。审计委员会表示，它收到了多个账户清单：一份清单包含属于和不属于维持和平行动的 262 个开户行账户；第二份清单包含 9 个未列入“团结”系统、没有参加现金和投资池的账户；一份经修订的清单载有 311 个账户，其中有 263个被确定为“未结清账户”，44 个为“已结清账户”，4 个为“联合国现金和联合国资本基金付款虚拟银行”。审计委员会注意到，有两个账户分别自 2016 年 12 月和 2017 年 2 月以来处于非活跃状态。此外，2017 年 9 月开立了两个账户，但没有记录任何交易。审计委员会还发现另一个未结清账户是以一种货币开立的，而银行对账单却显示另一种货币的期末余额。此外，审计委员会发现，同一银行的两个账户存在结清问题，“团结”系统和行政当局为这两个账户只提供了一个期末余额。行预咨委会询问后获悉，审计委员会发现 14 个银行账户存在问题，余额共计 386 万美元。
12. The Board of Auditors made some observations regarding the management of bank accounts (A/74/5 (Vol. II), chap. II, paras. 86–95). The Board indicated that it had been provided with multiple lists of accounts: one list contained 262 house bank accounts inside and outside of peacekeeping operations; a second contained nine accounts outside of Umoja and not participating in the cash and investment pool; and a revised list contained 311 accounts, including 263 identified as “open accounts”, 44 as “closed accounts” and 4 as “United Nations dummy bank for cash and United Nations Development Fund payments”. The Board noted that two accounts had been inactive since December 2016 and February 2017, respectively. Moreover, two accounts had been opened in September 2017, but no transactions had been recorded. The Board also found another open account that was maintained in one currency while its bank statement showed a closing balance in a different currency. In addition, the Board found clearance issues concerning two accounts at the same bank for which Umoja and the Administration provided one closing balance only. Upon enquiry, the Advisory Committee was informed that the Board had found issues concerning 14 bank accounts with balances totalling $3.86 million.