23. 关于行政当局未接受或行政当局要求审结的审计委员会建议，审计委员会的报告和秘书长的报告存在差异。行预咨委会询问后获悉，在关于 2019 年 6 月 30日终了期间的 43 项建议中，审计委员会认为有 9 项行政当局不予接受(同上，第39、125、131、141、242、345 和 395 段)，包括行政当局同意但要求审结的两项(同上，第 294 和 311 段)。秘书长在其报告中表示，截至 2020 年 2 月 20 日，有38 项建议正在执行，有 5 项建议已请求审结(A/74/709，表 2 及第 25、72、74、76 和 80 段)。
23. With regard to the recommendations of the Board of Auditors that have not been accepted by the Administration or for which the Administration has requested closure, the reports of the Board and of the Secretary-General show discrepancies. Upon enquiry, the Advisory Committee was informed that, of its 43 recommendations for the period ended 30 June 2019, the Board considered that 9 had not been accepted by the Administration (ibid., paras. 39, 125, 131, 141, 242, 345 and 395), including 2 that the Administration had agreed to but requested their closure (ibid., paras. 294 and 311). In his report, the Secretary-General indicates that, as at 20 February 2020, 38 recommendations were under implementation, and closure had been requested for 5 recommendations (A/74/709, table 2 and paras. 25, 72, 74, 76 and 80).