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

A/RES/50/204[A]View PDF

Who adopted this document and its mandates?

A Resolution of the General Assembly, under agenda items 113a United Nations Institute for Training and Research and 113b Voluntary funds administered by the United Nations High Commissioner for Refugees, published in 1996.

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’s in this document?

10 operative paragraphs

A/RES/50/204 [A]

A

Recognizes that the Board of Auditors provides the General Assembly with objective information, advice and assurance by conducting its audits in a completely independent and comprehensive manner, as stipulated in regulations 12.5 and 12.6 of the Financial Regulations of the United Nations, and reiterates its appreciation to the Board for the action-oriented and concrete recommendations contained in its reports;

Accepts the financial reports and audited financial statements and the audit opinions and reports of the Board of Auditors regarding the aforementioned organizations and the liquidation of the United Nations Transitional Authority in Cambodia;

Also accepts the concise summary of principal findings, conclusions and recommendations for remedial action of the Board of Auditors and the comments thereon contained in the report of the Advisory Committee on Administrative and Budgetary Questions;

Deplores the delays encountered in the implementation of the recommendations of the Board of Auditors approved by the General Assembly;

Urges the Secretary-General to hold programme managers accountable for the implementation of recommendations and to take appropriate measures in cases of non-compliance;

Stresses the importance of prompt compliance with the recommendations of the Board of Auditors approved by the General Assembly, and reiterates its request to the executive heads of United Nations organizations and programmes to submit to the General Assembly, through the Advisory Committee on Administrative and Budgetary Questions, before the beginning of formal discussions, reports on measures taken or to be taken in response to the recommendations of the Board, including timetables for their implementation;

Requests the Board of Auditors to follow up and report at the earliest opportunity on shortcomings in the internal audit coverage of the organizations which it identified in its earlier report, with a view to determining whether its recommendations have been implemented and the situation rectified, following the establishment of the Office of Internal Oversight Services;

Recalls that, in its resolution 49/216 C of 23 December 1994, it requested the Secretary-General to submit a report, through the Advisory Committee on Administrative and Budgetary Questions, containing proposals for the improvement of the procurement activities of the Secretariat, and urges the Advisory Committee to submit its report to the General Assembly as soon as possible to enable it to consider these reports and decide on further necessary action before the end of its fiftieth session;

Requests the Office of the United Nations High Commissioner for Refugees and all other entities for which the main source of income is voluntary contributions and which account for them on an accrual basis to provide annually, or upon request, more precise and transparent information on the cash situation of these entities in their reports to the General Assembly at its fifty-first and subsequent sessions;

Requests the Secretary-General to consider measures to ensure appropriate audit coverage of jointly financed administrative activities, to consider the most appropriate way to present to the General Assembly the financial, administrative and management information related to these activities, and to report thereon to the Assembly during its resumed fiftieth session.

Who adopted this document and its mandates?

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What’s in this document?

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