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

A/RES/40/238View PDF

Who adopted this document and its mandates?

A Resolution of the General Assembly, under agenda items 114 Financial reports and audited financial statements, and reports of the Board of Auditors, 114a United Nations Development Programme, 114b United Nations Children's Fund, 114c United Nations Relief and Works Agency for Palestine Refugees in the Near East, 114d United Nations Institute for Training and Research, 114e Voluntary funds administered by the United Nations High Commissioner for Refugees, 114f United Nations Fund for Population Activities and 114g United 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).

Year	Symbol	Title	Word length	Text similarity
2026	A/RES/80/231 B	Financial reports and audited financial statements, and reports of the Board of Auditors	—	–
2025	A/RES/80/231	Financial reports and audited financial statements, and reports of the Board of Auditors	695	–
2025	A/RES/79/245 B	Financial reports and audited financial statements, and reports of the Board of Auditors	—	–
2024	A/RES/79/245 A	Financial reports and audited financial statements, and reports of the Board of Auditors	—	–
2024	A/RES/78/242 B	Financial reports and audited financial statements, and reports of the Board of Auditors	—	–

This group bundles related documents that are not individually ordered.

What subjects does this mandate have?

4 subjects

Accounts Administration Auditing Financial Statements

What’s in this document?

6 operative paragraphs

Accepts the financial reports and audited financial statements and the audit opinions of the Board of Auditors;

Concurs with the observations and comments made by the Advisory Committee on Administrative and Budgetary Questions in its report;

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;

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;

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;

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-

4 Otficial Records vf the <ieneral Assembly, 1-órtieth Sesswn. Supp/ement No. 5A (N401S! Add. l ). sects. I and VI. S /bid., Supplement No. 5B (N40/S/Add.2), part one, sects. I and V. 6 Jbid., Supp/ement No. 5C (N40/5/Add.3), sects. I and VI 7 /bid., Supp/emen/ No. 51) (N40/5/Add.4). sects. 1 and VI. 8 lbid., Supplement No. 5E (N40/S/Add.5). sect III. 9 Jbid., Supp/ement No. 5G (A/40/S/Add.7), sects. I and VI.

IO /bid., Supplement No. 5/ (N40/5/Add.9), sects 1 and V 11 /bid., Supp/ement No. 5A (N40/S/Add.l), sect. IV; ibid., Supp/ement No. 5B (N40/S/ Add.2), part one. sect. III; ibid .. Supplement No. 5C (N40ISI Add.3), sect. IV: ibtd., Supp/ement Nv. 5D (N40/S/Add.4), scct. IV; ibtd .. Supp/ement No. 5E (N40/5/Add.5). sect. II: ibid., Supp/ement No. 5G (N 40/S/Add.7), sect. IV; and ibid .. Supplemenl No. 5/ (N40/5/Add.9). sect. IV.

12 N401635.

13 See O/ficial Records of the General Assembly, Forlieth Sesswn, F¡/ih Comm11tee, 4th to 9th and 14th meetings.

A mount appmpr,ated hv resolutwn lncrease or 391237 A (decrease)

Final appropruuwn Section (US dol/ars)

TOTAL, PART J

TOTAL, PART 11 TOTAL, PART llI PART IV.

Who adopted this document and its mandates?

What else is in this group?

What subjects does this mandate have?

What’s in this document?

Table of contents