Special subjects relating to the proposed programme budget for the biennium 2018–2019 A/RES/72/262 of Auditors contained in its report for the year ended 31 December 2016 on the Fund 30 and the related report of the Advisory Committee, 31 1. Takes note of the report of the United Nations Joint Staff Pension Board 27 and the report of the Secretary-General; 28 2. Also takes note of the report of the Secretary of the United Nations Joint Staff Pension Board on the implementation of the recommendations of the Board of Auditors contained in its report for the year ended 31 December 2016 on the United Nations Joint Staff Pension Fund; 30 3. Endorses the conclusions and recommendations contained in the report of the Advisory Committee, 31 subject to the provisions of the present resolution; 4. Notes that the Board of Auditors issued an unqualified audit opinion on the financial statements of the Fund for the year ended 31 December 2016; 5. Welcomes the findings and recommendations contained in the report of the Board of Auditors on the Fund, 29 and notes with serious concern the need to address all of the shortcomings identified by the Board, including the need to ensure the availability of accurate data for the actuarial valuation, and in particular the need to strengthen the internal control procedures, ensure the timely and accurate processing of benefits and create a client grievance redressal mechanism; 6. Notes with concern the slow progress of implementation of the recommendations of the Board of Auditors, and urges the Secretary-General and the Pension Board to take appropriate measures expeditiously to address this issue; 7. Notes the overexpenditure under other staff costs for the biennium 2016–2017, and stresses the importance of effective and efficient management of human and financial resources by the Fund; 8. Requests the Secretary-General to entrust the Office of Internal Oversight Services with the conduct of a comprehensive audit of the governance structure of the Pension Board, including a review of the checks and balances between the Board and the leadership of the Fund, and requests the Office to submit a report with key findings to the General Assembly at its seventy-third session, to be considered in the context of the United Nations Joint Staff Pension Fund; 9. Notes with concern the issues identified in the report of the Board of Auditors regarding the implementation of the Integrated Pension Adm inistration System, requests the Pension Board to address these issues, and looks forward to receiving an update on progress thereon in the context of the next report of the Pension Board; 10. Requests the Pension Board to ensure that the cost and scope o f the Integrated Pension Administration System project are kept within approved budgetary limits; 11. Notes the progress made with regard to the processing time of benefits payments in 2016, expresses concern at the continued delays in the receipt of payments by some new beneficiaries and retirees of the Fund, once again stresses the need for the Pension Board to take appropriate steps to ensure that the Fund addresses the causes of such delays, and in this regard requests an update in the context of the next report of the Pension Board; __________________ 30 31 17-23363 A/72/364. A/72/7/Add.23. 13/27