A review into the progress of the UN’s accountability system praised the use of IPSAS and accruals accounting, and called for strengthening of its anti-fraud framework.

“With the implementation of IPSAS and the change from cash to accrual accounting, the organisation is now in a better position to better assess the costs of its operations and underlying factors that have an impact on them,” the review said.

However, members said the areas of both institutional and personal accountability required greater focus, with a need for further guidance on preventing, recognising and addressing fraud and corruption within the UN.

Sirithin Wairaptpanij, Thailand’s representative who spoke on behalf of the Group of 77 developing countries and China, agreed. She voiced concern over the low rate of implementation of recommendations from oversight bodies and urged the secretary general, Ban Ki-Moon, to redouble efforts in this area.

Yukio Takasu, UN under secretary general for management, said his office was preparing an anti-fraud framework which would provide guidance on identifying and handing fraudulent acts, explain the responsibility of staff members and other UN personnel and other third parties in contractual arrangements with a part of the UN.