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

A/RES/52/212BNo PDF available

Who created this mandate?

A Resolution of the General Assembly, under agenda item 113Financial reports and audited financial statements, and reports of the Board of Auditors, 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

This group bundles related documents that are not individually ordered.

iGrouped automatically by matching titles within the same organ.

What subjects does this mandate have?

4 topics
AuditingFinancial ManagementRecommendationsReporting Procedures

What does this mandate say?

6 operative paragraphs

B

1
Approves the revised text of paragraph 5 of the additional terms of reference governing the audit of the United Nations contained in paragraph 3 of the report of the Secretary-General;2
2
Accepts the recommendations of the Board of Auditors contained in the annex to the note by the Secretary-General,3 subject to the provisions of the present resolution;
3
Emphasizes that primary managerial responsibility and accountability for the implementation of the recommendations of the Board of Auditors should remain with department heads and programme managers;
4
Endorses the proposals of the Board of Auditors enumerated in paragraphs 6 and 7 of its report concerning accountability for the implementation of its recommendations, with the provision that officers whose titles or positions are disclosed in accordance with paragraph 6 of the report should be at the level of programme manager or department head, as appropriate;
5
Accepts the proposals of the Board of Auditors concerning changes in reporting arrangements, and invites the Secretary-General and the Board to cooperate in establishing a practical and efficient procedure for implementing the proposed changes;
6
Requests the Board of Auditors to include information on the implementation of its proposals, as appropriate, in the framework of its reports to the General Assembly.

iParagraph content is machine-extracted from UN documents. For authoritative content, please refer to the official UN document.

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