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

A/RES/48/216View PDF

Who adopted this document and its mandates?

A Resolution of the General Assembly, under agenda items 120 Financial reports and audited financial statements, and reports of the Board of Auditors, 120a United Nations Institute for Training and Research and 120b Voluntary funds administered by the United Nations High Commissioner for Refugees, published in 1994.

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.

Which reports were submitted under this mandate?

2 reports · 2004–2005

Year	Symbol	Title		Mandate resolution
2005	A/61/214	First report on the implementation of the recommendations of the Board of Auditors on the financial statements of the United Nations funds and programmes for the financial period ended 31 December 2005 report of the Secretary-General		A/RES/48/216
2004	A/59/318/Add.1	First report on the implementation of the recommendations of the Board of Auditors on the financial statements of the United Nations funds and programmes for the financial period ended 31 December 2003 report of the Secretary-General : addendum		A/RES/48/216

What subjects does this mandate have?

14 subjects

Accounting Accounts Auditing Consultants Field Offices Financial Regulations Financial Statements Members Property Purchasing Recommendations Recruitment Reporting Procedures Standards

What’s in this document?

18 operative paragraphs

A

Recognizes that the Board of Auditors conducts its reviews in a comprehensive manner, as stipulated in regulation 12.5 of the Financial Regulations of the United Nations, and expresses its appreciation to the Board for the action-oriented and concrete recommendations contained in its reports;

Official Records of the General Assembly, Forty-eighth Session, Supplement No. 5D (A/48/5/Add.4), sects. I and V.

Ibid., Supplement No. 5E (A/48/5/Add.5), sect. III.

Ibid., Supplement No. 5D (A/48/5/Add.4), sects. II and III; and ibid., Supplement No. 5E (A/48/5/Add.5), sects. I and II.

A/48/230, annex.

Accepts the financial report and audited financial statements and the audit opinions and reports of the Board of Auditors regarding the aforementioned organizations;

Also accepts the concise summary of principal findings, conclusions and recommendations for remedial action of the Board of Auditors;

Notes with concern that the Board of Auditors issued a qualified audit opinion on the financial statements of the United Nations Institute for Training and Research and, in this connection, reaffirms the importance of compliance with the Financial Regulations of the United Nations, especially regulations 4.1 and 13.2;

Approves all the recommendations and conclusions of the Board of Auditors;

Requests the Office of the United Nations High Commissioner for Refugees to implement better financial management systems that will permit an effective and economic delivery of its programme and reduce persistent over-obligation of funds.

B

Recognizes the role of the Board of Auditors in carrying out comprehensive and financial audits of the United Nations and its organizations and programmes;

Takes note of the report of the Secretary-General 5/ on the implementation of the recommendations of the Board of Auditors, and requests the Board to consider the report when it follows up on its recommendations in its report to the General Assembly at its forty-ninth session;

Notes with deep concern that, with a few commendable exceptions, most United Nations organizations and programmes have taken no steps to address the requests contained in paragraphs 9 and 10 of its resolution 47/211;

Urges the executive heads of the International Trade Centre, the United Nations University, the United Nations Relief and Works Agency for Palestine Refugees in the Near East, the United Nations Institute for Training and Research, the United Nations Environment Programme, the United Nations

A/48/516.

Official Records of the General Assembly, Forty-seventh Session, Supplement No. 5 and corrigendum (A/47/5 and Corr.1), vol. I, sect. II.

Population Fund and the United Nations Habitat and Human Settlements Foundation to comply fully with paragraphs 9 and 10 of its resolution 47/211;

Reiterates its request to the executive heads of the United Nations organizations and programmes to submit reports on measures taken or to be taken in response to the recommendations of the Board of Auditors, including timetables for their implementation, to the General Assembly at its resumed forty-eighth session, through the Advisory Committee on Administrative and Budgetary Questions;

Requests the executive heads of the United Nations organizations and programmes, in preparing the above-mentioned reports, to give particular attention to the recommendations of the Board of Auditors regarding procurement, the employment of consultants and property accountability in field missions and, in this connection, requests the Board, in its audits for the biennium 1992-1993, to give particular attention to those matters;

Requests the Secretary-General and the executive heads of the United Nations organizations and programmes, at the same time as the recommendations of the Board of Auditors are submitted to the General Assembly, through the Advisory Committee on Administrative and Budgetary Questions, to provide the Assembly with their responses and to indicate measures that would be taken to implement these recommendations, with appropriate timetables;

Also requests the Secretary-General and the executive heads of the United Nations organizations and programmes to draw attention in such reports to the recommendations of the Board of Auditors, the implementation of which would require action by the General Assembly.

C

Takes note with appreciation of the report of the Secretary-General; 7/

Takes note of the United Nations system accounting standards contained in the annex to the report of the Secretary-General, and requests the Secretary-General and the executive heads of the United Nations organizations and programmes to take those standards into account in the preparation of their financial statements for the period ending 31 December 1993;

A/48/530.

Also takes note of the plans of the organizations for the application and development of the United Nations system accounting standards, as reflected in paragraphs 9 and 11 of the report of the Secretary-General, and requests the Secretary-General to report thereon to the General Assembly, through the Advisory Committee on Administrative and Budgetary Questions, at its fifty-first session.

D

Invites the Board of Auditors, in consultation with the Secretary-General, to report to the General Assembly at its forty-ninth session, through the Advisory Committee on Administrative and Budgetary Questions, on the implications of extending the term of office of members of the Board of Auditors to four or six years.

Who adopted this document and its mandates?

What else is in this group?

Which reports were submitted under this mandate?

What subjects does this mandate have?

What’s in this document?

A

B

C

D

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