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

A/RES/42/206View PDF

Who adopted this document and its mandates?

A Resolution of the General Assembly, under agenda items 113 Financial reports and audited financial statements, and reports of the Board of Auditors, 113b United Nations Children's Fund, 113a United Nations Development Programme, 113c United Nations Relief and Works Agency for Palestine Refugees in the Near East, 113d United Nations Institute for Training and Research, 113e Voluntary funds administered by the United Nations High Commissioner for Refugees and 113f United Nations Fund for Population Activities, published in 1988.

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?

7 subjects

Accounts Administration Auditing Financial Statements Inter-Agency Cooperation Report Preparation Special Accounts

What’s in this document?

14 operative paragraphs

Accepts the financial reports and audited financial statements and the audit opinions and reports of the Board of Auditors regarding the United Nations Development Programme, the United Nations Relief and Works Agency for Palestine Refugees in the Near East, the United Nations Institute for Training and Research, the voluntary funds administered by the United Nations High Commissioner for Refugees and the United Nations Fund for Population Activities;

Accepts the report and conclusions of the Board of Auditors on the financial statements of the United Nations Children's Fund and requests the Board of Auditors, as agreed by the Fund and as recommended in the report of the Advisory Committee on Administrative and Budgetary Questions, 15 to carry out an expanded audit of the financial statements of the Fund for the period ended 31 December 1986, and to submit its report in a timely manner through the Advisory Committee at its spring 1988 session, to the Executive Board of the Fund at its 1988 session and to the General Assembly at its fortythird session;

Requests the governing bodies of the United Nations Development Programme, the United Nations Relief and Works Agency for Palestine Refugees in the Near East and the United Nations Fund for Population Activities to require the executive heads concerned to take immediate steps within their competence to correct the situations or conditions that gave rise to the qualification of the audit opinions of the Board of Auditors;

Endorses the concurring observations and recommendations of the Board of Auditors and the Advisory Committee on Administrative and Budgetary Questions, as contained in their respective reports, and requests the competent governing bodies to ensure that the executive heads concerned take the necessary steps on a priority basis to implement them and to report thereon to the General Assembly at its forty-third session;

Further requests the governing bodies of all audited organizations and programmes to keep under review the other observations and recommendations of the Board of Auditors that fall within each body's terms of reference, as called for by the Advisory Committee on Administrative and Budgetary Questions, and to report thereon to the General Assembly at its forty-third session;

Requests the Secretary-General and the executive heads of United Nations organizations and programmes

concerned to take without delay remedial 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 in 1988 respectively to the General Assembly and to the governing bodies of these organizations and programmes on ways to improve the efficiency and effectiveness of financial procedures and controls, including those relating to the payment of benefits and allowances to staff members, and also to improve the accounting system and related administrative and management controls;

Recommends that all future reports of the Board of Auditors continue to include separate sections that summarize recommendations for corrective action to be taken by the organizations and programmes concerned, with an indication of relative urgency, and that 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 problems recur, giving particular attention to recurrent problems related to over-expenditures, incorrect use of funds, control procedures relating to the payment of benefits and allowances, and other instances of noncompliance with financial and budgetary regulations and rules;

Further recommends that the Board of Auditors in future submit to the General Assembly a concise document summarizing its principal findings and conclusions of common interest, classified by audit area;

Requests the Board of Auditors to initiate a study on standardization of the presentation and format offinancial statements of all audited organizations and programmes and to report thereon to the General Assembly at its fortythird session;

Also requests the Board of Auditors and the Advisory Committee on Administrative and Budgetary Questions to continue to cover in their reviews the areas relating to the efficiency and effectiveness of the financial procedures and controls, the accounting system and the related administrative and management areas, in accordance with regulation 12.5 of the Financial Regulations of the United Nations, and to recommend measures, asappropriate, to strengthen financial and management controls;

Decides that while the Board of Auditors should continue to submit its reports in accordance with the relevant financial regulations of the audited organizations and programmes, the Board should retain the capacity to submit specific annual reports to the General Assembly and to governing bodies, should circumstances so warrant;

Requests, in this regard, the governing bodies of the audited organizations and programmes to keep under review the question of the periodicity of their financial reporting and its relationship to their budgetary cycles,

bearing in mind the most recent reports of the Board of Auditors and the discussions in the Fifth Committee, and to report on this matter to the General Assembly at its forty-fourth session;

Invites Governments that are represented on the governing bodies of organizations and programmes for which audited financial statements have been considered by the General Assembly to ensure that full consideration is given to the reports of the Board of Auditors and the Advisory Committee on Administrative and Budgetary Questions and to the related comments made in the Fifth Committee;

Requests the Board of Auditors to provide the General Assembly with more detailed reports on the special accounts that the audited organizations and programmes manage, such as the accounts of the non-core programmes of the United Nations Development Programme;

Underlines the importance of an effective internal audit function in the organizations and programmes reported on, and requests the Board of Auditors, the Secretary-General and the executive heads to ensure that close co-operation is maintained between the internal audit department of each organization or programme and the Board of Auditors, particularly with respect to planning, executing and reporting procedures.

4 Official Records of the General Assembly. Forty-second Session, Sufplement No. 5A (A/42/5/ Add. I), sects. I and V.

Ibid., Supplement No. 58(A/42/5/Add.2), part one, sects. I and IV.

6 Ibid,, Supplement No. 5C {A/42/5/ Add.3), sects. I and V.

7 Ibid., Supplement No. 5D (A/42/5/ Add.4), sects. I and V.

8 Ibid,, Supplement No. 5E (A/42/5/ Add.5), sect. Ill.

9 Ibid., Supplement No. 5G (A/42/5/ Add.7), sects. I and V.

10 Ibid., Supplement No. 5A (A/42/5/ Add. I), sects. II and III; ibid .. Supplement No. 58 (A/42/5/ Add.2), part one, sects. II and Ill; ibid., Supplement No. 5C (A/42/5/ Add.3), sects. II and Ill; ibid., Supplement No. 5D (A/42/5/ Add.4), sects. II and Ill; ibid .. Supplement No. 5E (A/42/5/ Add.5), sects. I and II; and ibid., Supplement No. 5G (A/42/5/ Add. 7), sects. II and III.

II A/42/579.

12 A/42/437 and A/42/438.

13 A/42/399.

14 Official Records of the General Assembly, Forty-second Se.,sion, Supplement No. 58 (A/42/5/ Add.2), part one, sect. III.

IS A/42/579, para. 28.

16 Official Records of the General Assembly, Forty-second Session. Supplement No. 32 (A/42/32).

17 Ibid., annex Ill.

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