Financial reports and audited financial statements, and reports of the Board of Auditors
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This group bundles related documents that are not individually ordered.
What’s in this document?
11 operative paragraphs
A/RES/49/216 [A]
A
1
Accepts the financial reports and audited financial statements and the audit opinions and reports of the Board of Auditors regarding the aforementioned organizations;
2
Also accepts the concise summary of principal findings, conclusions and recommendations for remedial action of the Board of Auditors;
3
Notes with concern that the Board of Auditors issued qualified audit opinions on the financial statements of the United Nations (peace-keeping operations), the United Nations Development Programme, the United Nations Population Fund and the United Nations International Drug Control Programme;
4
Approves all the recommendations and conclusions of the Board of Auditors and the comments thereon contained in the report of the Advisory Committee on Administrative and Budgetary Questions; 13/
5
Notes with appreciation the horizontal audits on procurement activities and major information technology systems conducted by the Board of Auditors pursuant to the request by the General Assembly in paragraph 16 of its resolution 47/211 of 23 December 1992, and requests the Board to report to the Assembly at its fifty-first session on the actions taken in respect of the findings and recommendations of these audits and to continue this practice;
6
Requeststhe Board of Auditors to consider, in the light of the report of the Office of Internal Oversight Services on the security access system, whether it is necessary for the Board to undertake a further review of the project, including its development and the method of procurement and managerial accountability, both at the inception and execution of the project;
7
Recalls that payments to supernumerary staff should not have been effected without the prior approval of the General Assembly, welcomes the progress made in resolving the problem of staff members rendered supernumerary as a result of the retrenchment exercise, and notes that the Secretary-General intends to complete the necessary redeployments of posts and staff by 31 December 1994;
8
Endorses the recommendation of the Board of Auditors on the lump-sum option arrangements for home leave, education and family visit travel;
9
Requeststhe Secretary-General to continue to monitor closely the costs and benefits to the Organization of the lump-sum arrangements, including an analysis of the level of cash incentive provided to staff by the current 75 per cent procedure, and to make any necessary adjustments to ensure that the arrangements do not offer scope for abuse;
10
Notes that in some cases inventory control was deficient, endorses the view of the Board of Auditors that these issues should be reviewed as a matter of high priority, and requests the Secretary-General and the relevant executive heads of the United Nations organizations and programmes to address these issues accordingly;
11
Also notes that the question of the terms of office of the members of the Board of Auditors will be considered under agenda item 105 of the forty-ninth session of the General Assembly.
