Endorses the comments and observations of the Board of Auditors and the Advisory Committee on Administrative and Budgetary Questions as contained in their respective reports;
3
Requeststhe Secretary-General and the executive heads of United Nations organizations and programmes concerned:
a
To take without delay remedia! action within their competence in response to the comments and observations of the Board of Auditors and the Advisory Committee on Administrative and Budgetary Questions, and to report to the General Assembly and the governing bodies of these organizations and programmes on ways of improving budgetary and accounting control;
b
To review interna! control procedures relating to the benefits and allowances received by United Nations staff members and to take the necessary measures to improve those procedures with a view to preventing waste, fraud and abuse and to report thereon, through the Board of Auditors and the Advisory Committee on Administrative and Budgetary Questions, to the General Assembly at its forty-second session;
4
Requeststhe Secretary-General:
a
To take steps to improve the accuracy of United Nations accounting information and the timeliness with which it becomes available to the Headquarters ofthe Organization;
b
To undertake an investigation ofthe Headquarters catering and gift-shop operations and to report thereon, through the Board of Auditors and the Advisory Committee on Administrative and Budgetary Questions, to the General Assembly at its forty-second session;
e
To take the necessary steps to improve the financia! management in the area of the current arrangements for the provision of travel services;
d
To submit to competitive bidding, upon its expiration, the contract for the maintenance and operation of electrical equipment at Headquarters;
5
Recommendsthat ali future reports of the Board of Auditors include separate sections which:
a
Summarize recommendations for corrective action to be taken by the organizations and programmes concerned, with an indication of relative urgency;
b
Report on specific measures taken by the Secretary-General and executive heads of these organizations and programmes to implement previous recommendations of the Board and comment on the efficacy of such measures and the extent to which there are recurring problems;
6
Requeststhe Advisory Committee on Administrative and Budgetary Questions to comment in its report on the progress achieved by the Secretary-General and the executive heads of organizations and programmes concerned in implementing previous recommendations of the Board of Auditors and the Advisory Committee;
7
Requeststhe Board of Auditors and the Advisory Committee on Administrative and Budgetary Questions to cover in their reviews the areas relating to the adequacy and efficiency of the financia! procedures and controls, the accounting system and related administrative and management areas, in accordance with regulation 12.S of the Financia! Regulatinn~ of the United Nations, and to
recommend measures, as appropriate, to strengthen financia) and management control procedures;
8
Also requeststhe Board of Auditors:
a
To monitor progress on those aspects referred to in paragraph 4 (a) above, relating to the accounting systems ofthe United Nations and to comment thereon in its next report to the General Assembly;
b
To submit to the General Assembly a concise document summarizing its principal findings and drawing conclusions for remedia! action;
9
Further requeststhe Board of Auditors to study the possibility of submitting reports on a biennial basis and to report on this matter to the General Assembly;
10
Requeststhe governing bodies of ali organizations subject to audits by the Board of Auditors of the United Nations to review thoroughly at their regular sessions the report ofthe Board of Auditors, the report ofthe Advisory Committee on Administrative and Budgetary Questions, the related comments made in the Fifth Committee and the remedia! action planned or taken by the respective executive heads in response to the comments and observations ofthe Board of Auditors and the Advisory Committee, as approved by the General Assembly;
11
InvitesGovernments that are represented on the governing bodies of organizations and programmes for which audited financia! statements have been considered by the General Assembly to ensure that their representatives on those bodies give full consideration to the reports of the Board of Auditors and the Advisory Committee on Administrative and Budgetary Questions and the related comments made in the Fifth Committee.
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