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?
8 operative paragraphs
A/RES/50/204 [B]
B
1
Expresses serious concern about the findings in the report of the Board of Auditors on the voluntary funds administered by the United Nations High Commissioner for Refugees, 2/ especially those concerning management issues, such as the continuing problems of the lack of adequate managerial control over the programmes carried out by implementing partners;
2
Expresses particular concern about the persistent nature of various problems and the non-implementation of the previous recommendations of the Board of Auditors;
3
Requeststhe High Commissioner to implement as a matter of urgency the recommendations of the Board of Auditors, taking into account the views expressed by the Member States and keeping the Board fully informed of the ongoing measures taken, and requests the Board to report thereon to the General Assembly at its fifty-first session;
4
Also requeststhe High Commissioner to work out and put in place, as a matter of urgency, procedures enhancing the efficiency of implementation of the recommendations of the Board of Auditors;
5
Further requeststhe High Commissioner to review with due diligence the content of the audit report, submitted to her before its issuance, in order to ensure the quality of the information issued for the use of the Member States;
6
Notes with appreciation that in the programme of work for 1996 recently adopted by the Executive Committee of the United Nations High Commissioner for Refugees for its Standing Committee, the follow-up by the High Commissioner to the observations and recommendations of the Board of Auditors will be addressed in a systematic manner, in particular regarding issues related to implementing partners;
7
Reiterates its request that the Secretary-General and the executive heads of the United Nations organizations, funds and programmes comply with the common accounting standards approved by the General Assembly and that they address the specific recommendations made by the Board of Auditors in this regard;
8
Requeststhe High Commissioner to amend the term "funds available" in statement II of the audited financial statements of the voluntary funds administered by the High Commissioner, and in its annex, in order to correct the financial information disclosed and to reflect more accurately the financial resources available.
