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.
B
1
Welcomes the submission by the Secretary-General and the Board of Auditors pursuant to General Assembly resolution 47/211, paragraph 5, of a separate document covering all peace-keeping operations, and invites the Board to develop this format further, in particular by providing more detailed information for the larger peace-keeping operations, bearing in mind the views expressed by Member States;
2
Expresses concern that the Board of Auditors was unable to confirm cash-in-hand balances for the majority of the peace-keeping operations, and requests the Secretary-General to ensure that, for each peace-keeping operation, the cash counts are reconciled on a regular basis with the accounting records;
3
Also expresses concern at the findings of the Board of Auditors concerning non-expendable property, and requests the Secretary-General to ensure strict compliance with the provisions of financial rules 110.25 and 110.26 in this regard;
4
Requeststhe Secretary-General to consult with the Board of Auditors on appropriate measures to avoid the recurrence of the qualification of the audit opinion of the financial statements of the United Nations peace-keeping operations.
C
1
Takes note with concern of the findings of the Board of Auditors on the aspects of procurement that require remedial action, and specifically endorses the recommendations of the Board in paragraph 9 (l) of its report on the United Nations, and in paragraphs 9 (a) to (c) of its report on the United Nations peace-keeping operations;
2
Requeststhe Secretary-General to take immediate action to implement these recommendations, taking into account the views expressed by Member States during the discussions in the General Assembly and keeping the Board of Auditors fully informed of the ongoing measures taken, and requests the Board to report thereon to the Assembly at its fiftieth session;
3
Also requeststhe Secretary-General to submit a report to the General Assembly, through the Advisory Committee on Administrative and Budgetary Questions, no later than 30 April 1995, containing proposals for the improvement of the procurement activities of the Secretariat, including, inter alia:
a
Any necessary amendments to the Financial Regulations and Rules of the United Nations and to the Staff Regulations and Rules of the United Nations required to address issues of conflicts of interest;
b
Reinforcement of the role of the Committee on Contracts and greater transparency in its operations in respect of the granting of exceptions to the competitive bidding rule, particularly where exigency was cited as the reason for requesting such exceptions;
c
Improved monitoring of contract compliance and the strengthening of penalty clauses for non-compliance;
d
Strengthening of the planning capacity of the Secretariat in the field of procurement;
e
Enhancement of the effectiveness of the approved roster of bidders and the formulation of standard and transparent guidelines and procedures for the pre-qualification of potential suppliers;
f
Timely advertisement of tenders for competitive bidding and the regular publication of contract awards.
D
1
Welcomes the effort made by organizations generally to comply with the United Nations common accounting standards for the biennium 1992-1993;
2
Notes, however, that further work needs to be done in the biennium 1994-1995 to bring the financial statements of certain United Nations organizations and programmes fully in line with the United Nations system common accounting standards;
3
Requeststhe Secretary-General and the executive heads of United Nations organizations and programmes to pursue their efforts to ensure full compliance with the common accounting standards in submitting the financial statements for the biennium 1994-1995, including, inter alia, disclosure of valuation of property, contributions in kind, and cash held in non-convertible currencies; calculation and disclosure of full long-term liability for termination benefits; and calculation and disclosure of delays in the collection of assessed contributions, with a view to improving disclosure in the financial statements.
E
Requeststhe executive heads of the United Nations Development Programme, the United Nations Population Fund and the United Nations Children's Fund to report, through the Advisory Committee on Administrative and Budgetary Questions, to their respective governing bodies on the implementation of those decisions, and to the Economic and Social Council at its substantive session of 1995.
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