Norway would like to thank the Director-General and the Secretariat for this report on the accounts for 2012.The report of the Board of Auditors gives valuable insight into the financial situation half way in the budget period and gives guidance as to what adjustments are needed. The general impression is that UNHCR has made major improvements in its financial management and that there are less concerns now compared to only a few years ago.
Norway especially welcomes the introduction of IPSAS, and notice the positive comments in the Report of the Independent Audit and Oversight Committee as well on effort and importance UNHCR has given to this process.
We are of the opinion that the introduction of IPSAS will bring greater transparency, accountability and a higher standard of financial reporting. We also appreciate that UNHCR has given higher priority to sound financial management by hiring more staff in this field.