Mr. Chairman,

1. I have the honour to speak on the behalf of the Group-77 and China on agenda items 142, 143 and 144 in particular on the first performance on the budget of the International Criminal Tribunal for Rwanda, Yugoslavia and International Residual Mechanism for the biennium 2012-2013.

2. The Group wishes to thank Assistant Secretary-General, the Controller, Ms. Maria Eugenia Caser for introducing the Secretary-General's report on this agenda contained in documents A/67/594, A/67/595 and A/67/596. We would also like to thank Mr. Carlos Ruiz Massieu, Vice-Chair of the ACABQ, for introducing the Advisory Committee's related report as contained in document A/67/646.

3. The Group of 77 and China continues to attach great importance to the effective and smooth functioning of the Organization and values the consideration of the first performance reports of the International Criminal Tribunals and International Residual mechanism.

4. The Group notes that the Board of Auditors issued unmodified audit opinions on the financial statements of both Tribunals, but made a number of recommendations for improvements in a number of areas. The Group notes that the Board's recommendations concerning the ICTR relate, inter alia, to the budget formulation and expenditure management system, travel management procedures and archive management. We also note that with regard to the ICTY, the Board's recommendations cover, amongst other issues, planning for the closure of the Tribunal and the transition to the Residual Mechanism and the management of non-expendable property.

5. We also concur with the ACABQ and BOA observation on the need for Tribunals to expedite their preparations for the implementation of the International Public Sector Accounting Standards (IPSAS). The Group will be keen to learn in detail on these issues related to BOA findings during the informal consultations.

Mr. Chairman,

6. The Group notes, in accordance with the Secretary-General's report A/67/319 addendum 1 on implementation of recommendations to the Board of Auditors, that the ICTY will be submitting an updated consolidated plan to the General Assembly which includes a target date of July 2013.

7. The Group recalls that the General Assembly in its resolution 66/240B noted with concern on the delay of the construction project of the Residual Mechanism-Arusha Branch and requested the Secretary-General to make every effort to reduce the time needed to complete the construction, while guaranteeing the effective oversight of the project. The Group also recall that in the same resolution the Assembly requested the Secretary-General to submit to the Assembly at the first part of its resumed sixty-seventh session a report providing more detailed information on the key decision points regarding the conceptual design, project plan and overall cost estimate of the project, as well as information on his efforts to reduce the duration of the construction project for the Arusha branch of the Mechanism. The Group looks forward to consider the above report during the first resumed part of 67th session.

Mr. Chairman

8. The Group would like to assure you of our willingness to engage constructively in the deliberations on this agenda item.

I thank you.