Financial Reports and Accounts, and Reports of the Board of Auditors

A/RES/32/16No PDF available

Who created this mandate?

A Resolution of the General Assembly, under agenda item 98Financial reports and accounts, and reports of the Board of Auditors, published in 1978.

What other versions does this mandate have?

6 versions · 1977–1982

This is an older version — the most recent is A/RES/37/12

1982A/RES/37/12Financial reports and accounts, and reports of the Board of AuditorsLatestCompare with previous version
1981A/RES/35/208Financial reports and accounts, and reports of the Board of AuditorsCompare with previous version
1979A/RES/34/5Financial reports and accounts, and reports of the Board of AuditorsCompare with previous version
1979A/RES/33/10Financial reports and accounts, and reports of the Board of AuditorsCompare with previous version
1978A/RES/32/16Financial reports and accounts, and reports of the Board of AuditorsCompare with previous version

Versions are identified automatically by matching titles within the same organ (~97% accuracy on a manual audit).

What subjects does this mandate have?

4 topics

Auditing Auditors Financial Statements Management

What does this mandate say?

2 operative paragraphs

Takes note of the observations and comments of the Adv,isory Committee on Administrative and Budgetary Questions as set forth in its report;

Requests the executive heads of the organizations and programmes concerned to take such remedial action as may be required by the comments and observations made by the Board of Auditors in its reports; 1r,

7 Official Records of the General Assembly, Thirty-second Session, Supplement No. 7A (A/32/7/Add.l), chaps. I and III.

8 Ibid., Supplement No. 7B (A/32/7 / Add.2), part one, chaps. I and III, and part two, chaps. I and III.

9 Ibid., Supplement No. 7C (A/32/7 / Add.3 ), chap. II.

10 Ibid., Supplement No. 7D (A/32/7/Add.4), chaps. and III.

11 Jbid., Supplement No. 7E (A/32/7/Add.5), chap. II.

12/bid., Supplement No. 7G (A/32/7/Add.7), chaps. I and III.

13 Ibid., Supplement No. 7 A (A/32/7 /Add.I), chap. Il; ibid., Supplement No. 7B (A/32/7 / Add.2), part one, chap. II, and part two, chap. II; ibid., Supplement No. 7C (A/32/7 / Add.3), chap. I; ibid., Supplement No. 7D (A/32/7/Add.4), chap. II; ibid., Supplement No. 7E (A/32/7 / Add.5), chap. I; and ibid., Supplement No. 7G (A/32/7 / Add.7), chap. II, respectively.

14 A/321145.

15 Official Records of the General Assembly, Thirty-second Session, Supplement No. 7 A (A/32/7 / Add.I), chap. IV; ibid., Supplement No. 7B (A/32/7 / Add.2), part one, chap. IV, and part two, chap. IV; ibid., Supplement No. 7C (A/32/7/Add.3), chap. Ill; ibid., Supplement No. 7D (A/32/7 / Add.4 ), chap. IV; ibid., Supplement No. 7E (A/32/7 / Add.5), chap. III; and ibid .. Supplement No. 7G (A/32/7 / Add.7), chap. IV.

Requests the Board of Auditors to include in all its future audit reports to the General Assembly a chapter drawing attention to any failures by the organizations concerned to take the necessary measures to rectify inadequate financial management practices already commented on by the Board of Auditors to the extent that the comments have been endorsed by the Assembly.

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