3. 审计委员会就军事部分和部队派遣管理提出了一系列意见和建议(A/74/5(Vol.II))，第二章，第 101-181 段)。虽然行预咨委会认为应执行审计委员会关于行政和预算相关事项的某些意见和建议，但它注意到，除其他事项外，与军事部队和资产的评估、战术部署和运用有关的某些意见和建议属于会员国和联合国相关机构的职权范围(另见 A/73/755，第 22 段)。
3. The Board of Auditors made a series of observations and recommendations regarding the military component and the administration of troop contributions (A/74/5 (Vol. II), chap. II, paras. 101–181). While the Advisory Committee considers that certain observations and recommendations of the Board regarding administrative and budget-related matters should be implemented, it notes that certain observations and recommendations that relate, among others, to the assessment, tactical deployment and engagement of military units and assets are matters under the purview of Member States and relevant organs of the United Nations (see also A/73/755, para. 22).