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

A/RES/50/204View 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 subjects does this mandate have?

12 subjects

Accounts Auditing Cash Management Dissolution Financial Statements Peacekeeping Operations Programme Management Property Purchasing Recommendations Refugee Assistance Verification

What’s in this document?

31 operative paragraphs

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,¹⁰ 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;

¹⁰Ibid., Forty-seventh Session, Supplement No. 5 and corrigendum (A/47/5 and Corr.1), vol. I, paras. 288-310.

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.

B

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;

Expresses particular concern about the persistent nature of various problems and the non-implementation of the previous recommendations of the Board of Auditors;

Requests the 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;

Also requests the 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;

Further requests the 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;

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;

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;¹¹

¹¹A/49/214, annex.

Requests the 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,¹² in order to correct the financial information disclosed and to reflect more accurately the financial resources available.

¹²Official Records of the General Assembly, Fiftieth Session, Supplement No. 5E (A/50/5/Add.5), chap. III, statement II and annex.

C

Notes with regret that the Secretary-General has not yet completed the feasibility study on procedures for the valuation and transfer of costs of assets redeployed from a peace-keeping operation in liquidation to other operations or United Nations bodies, as requested by the General Assembly in its resolution 49/233 A of 23 December 1994;

Requests the Secretary-General to proceed with all urgency to complete the study mentioned in paragraph 1 above and submit it to the General Assembly at the earliest opportunity during the first part of its resumed fiftieth session;

Takes note with concern of the findings of the Board of Auditors on the audit of the United Nations Transitional Authority in Cambodia and the need for an additional review as a consequence of the many unresolved administrative and financial issues involved and the incomplete nature of the liquidation documentation available to the Board;

Requests the Secretary-General to study the most expeditious and cost-effective ways of liquidating peace-keeping operations, and to report thereon to the General Assembly at its resumed fiftieth session;

Also requests the Secretary-General to take immediate action to implement the recommendations of the Board of Auditors, keeping the Board fully informed regarding the measures being taken, and requests the Board to report thereon to the General Assembly at its fifty-first session;

Regrets the absence of a report on measures taken or proposed to be taken by the Secretariat in response to the recommendations contained in the report of the Board of Auditors; 12/

Further requests the Secretary-General to submit such a report to the General Assembly, through the Advisory Committee on Administrative and Budgetary Questions, before the beginning of the first part of its resumed fiftieth session, containing, inter alia, proposals for establishing:

An appropriate policy for the physical verification of all assets and liabilities of a mission in liquidation before its assets are disposed of and its liabilities discharged;

Standard procedures for the transfer of assets and the acknowledgement of assets transferred to other missions and other United Nations entities;

Standard procedures for the valuation of all assets of a mission in liquidation as well as an appropriate policy for the financial accounting of transfers of assets for consistent application in all peace-keeping operations;

Appeals to Member States to pay their assessed and pledged contributions as soon as possible, in order to facilitate the completion of the liquidation process.

D

Regrets the delay in the submission of a report on measures taken or proposed to be taken by the United Nations Institute for Training and Research in response to the recommendations of the Board of Auditors for the year ended 31 December 1994;

Requests the Institute to submit such reports in a timely manner in order to allow Member States to consider them properly before the beginning of formal discussions during future sessions of the General Assembly.

Who adopted this document and its mandates?

What else is in this group?

What subjects does this mandate have?

What’s in this document?

A

B

C

D

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