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

A/RES/52/212No PDF available

Who created this mandate?

A Resolution of the General Assembly, under agenda items 113Financial reports and audited financial statements, and reports of the Board of Auditors, 113bUnited Nations Institute for Training and Research and 113cVoluntary funds administered by the United Nations High Commissioner for Refugees, published in 1998.

What else is in this group?

84 documents · 1984–2026

Newer documents in this group exist (latest: 2026).

2026A/RES/80/231 BFinancial reports and audited financial statements, and reports of the Board of AuditorsCompare with earlier document
2025A/RES/80/231Financial reports and audited financial statements, and reports of the Board of AuditorsCompare with earlier document
2025A/RES/79/245 BFinancial reports and audited financial statements, and reports of the Board of AuditorsCompare with earlier document
2024A/RES/79/245 AFinancial reports and audited financial statements, and reports of the Board of AuditorsCompare with earlier document
2024A/RES/78/242 BFinancial reports and audited financial statements, and reports of the Board of AuditorsCompare with earlier document

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What subjects does this mandate have?

6 topics

Accounts Auditing Consultants Financial Statements Purchasing Recommendations

What does this mandate say?

11 operative paragraphs

Accepts the financial reports and audited financial statements and the audit opinions and reports of the Board of Auditors on the United Nations Institute for Training and Research and the voluntary funds administered by the United Nations High Commissioner for Refugees;

Also accepts the concise summary of principal findings, conclusions and recommendations of the Board of Auditors4 and the comments thereon contained in the report of the Advisory Committee on Administrative and Budgetary Questions,5 with the exception of the request in paragraph 17 of the report;

Requests the Board of Auditors to further improve its reports by including short executive summaries, highlighted text boxes and a more concise narrative;

Also requests the Board of Auditors to monitor compliance with the relevant provisions on consultants in General Assembly resolution 51/226, section VI, of 3 April 1997;

Welcomes the introduction of a new section, pursuant to section A, paragraph 7, of General Assembly resolution 51/225 of 3 April 1997, in the reports of the Board of Auditors, highlighting the previous recommendations which had not been fully implemented;

Requests the Executive Director of the United Nations Institute for Training and Research and the United Nations High Commissioner for Refugees to complete the implementation of the recommendations of the Board of Auditors;

Endorses the request of the Advisory Committee that the Executive Director of the Institute and the High Commissioner consult with the Board of Auditors on the implications of submitting biennial reports instead of annual reports, and to report thereon to the General Assembly at its fifty-third session;

Reiterates its request that the Office of the United Nations High Commissioner for Refugees comply fully with the United Nations system accounting standards;

Expresses concern at the observations made by the Board of Auditors, in paragraphs 79 to 98 of its report, regarding the use of consultants, and endorses its recommendations thereon;

Recommends, in accordance with the relevant recommendations in the report of the Advisory Committee, that the Office of the High Commissioner take immediate steps to improve its contracting policy, to prepare more precise terms of reference and to establish and maintain an updated central roster;

Requests the Office of the High Commissioner fully to observe and implement the established procedure for procurement, including procurement of goods and services from as wide a geographical basis as possible, and the provisions of General Assembly resolution 51/231 of 13 June 1997.

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