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Financial Reports and Audited Financial Statements, and Reports of the Board of Auditors

A/RES/40/238No PDF available

Who created this mandate?

A Resolution of the General Assembly, under agenda items 114Financial reports and audited financial statements, and reports of the Board of Auditors, 114aUnited Nations Development Programme, 114bUnited Nations Children's Fund, 114cUnited Nations Relief and Works Agency for Palestine Refugees in the Near East, 114dUnited Nations Institute for Training and Research, 114eVoluntary funds administered by the United Nations High Commissioner for Refugees, 114fUnited Nations Fund for Population Activities and 114gUnited Nations Industrial Development Fund, published in 1986.

What else is in this group?

84 documents · 1984–2026
Newer documents in this group exist (latest: 2026).
  • 2026A/RES/80/231 BFinancial reports and audited financial statements, and reports of the Board of AuditorsCompare with earlier document
  • 2025A/RES/80/231Financial reports and audited financial statements, and reports of the Board of AuditorsCompare with earlier document
  • 2025A/RES/79/245 BFinancial reports and audited financial statements, and reports of the Board of AuditorsCompare with earlier document
  • 2024A/RES/79/245 AFinancial reports and audited financial statements, and reports of the Board of AuditorsCompare with earlier document
  • 2024A/RES/78/242 BFinancial reports and audited financial statements, and reports of the Board of AuditorsCompare with earlier document

This group bundles related documents that are not individually ordered.

iGrouped automatically by matching titles within the same organ.

What subjects does this mandate have?

4 topics
AccountsAdministrationAuditingFinancial Statements

What does this mandate say?

6 operative paragraphs
1
Accepts the financial reports and audited financial statements and the audit opinions of the Board of Auditors;
2
Concurs with the observations and comments made by the Advisory Committee on Administrative and Budgetary Questions in its report;
3
Requests the Board of Auditors and the Advisory Committee on Administrative and Budgetary Questions to continue to pay close attention to the efficiency of the financial procedures and controls, the accounting system and related administrative and management areas in accordance with regulation 12.5 of the Financial Regulations of the United Nations;
4
Requests the Board of Auditors to submit to the General Assembly in future, in a separate, concise document, a synthesis of the main observations of common interest as related to paragraph 3 above;
5
A/so requests the Board of Auditors and the Advisory Committee on Administrative and Budgetary Questions to keep under review the financial reserves held by United Nations organizations reported on to the General Assembly and to report to the Assembly accordingly;
6
Further requests the executive heads ofthe organizations and programmes concerned within the United Nations system to take such remedia! action in areas falling within their competence as may be required by the
Further requests the Board of Auditors to include in observations and comments made by the Board of Auditors in its reports and to report thereon to the Board;
its annual reports comments on the measures taken to comply with its previous recommendations.
Renews its invitation to the goveming bodies of the organizations concemed to consider each year at their reg-

iParagraph content is machine-extracted from UN documents. For authoritative content, please refer to the official UN document.

Table of contents

No headings found in this document.