48. 行预咨委会回顾，审计委员会在其最近的报告(见 A/73/5(Vol.II)，第二章，第61-70 段)中，建议行政当局在今后提交的预算中列入关于费用回收的资料，并就费用回收问题发布全面指导意见，包括关于责任、协议与合同关系、预算编制、定价、回收费用和在“团结”系统中的处理等方面的指导意见。行预咨委会在关于维持和平行动共有问题的报告(A/73/755)中就这一问题进一步作了评论。
48. The Advisory Committee recalls that the Board of Auditors, in its most recent report (see A/73/5 (Vol. II), chap. II, paras. 61–70), recommended that the Administration include information on cost recoveries in future budget submissions and that the Administration issue comprehensive guidance on cost recoveries, including with regard to responsibilities, agreements and contractual relationships, budgeting, pricing, recovering costs and processing in Umoja. The Committee comments further on this matter in its report on cross-cutting issues related to peacekeeping operations (A/73/755).