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

A/RES/52/212BView PDF

Who adopted this document and its mandates?

A Resolution of the General Assembly, under agenda item 113 Financial 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).

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?

4 subjects

Auditing Financial Management Recommendations Reporting Procedures

What’s in this document?

6 operative paragraphs

B²

²Consequently, resolution 52/212, in section VI of the Official Records of the General Assembly, Fifty-second Session, Supplement No. 49 (A/52/49), vol. I, becomes resolution 52/212 A.

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

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;

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;

Endorses the proposals of the Board of Auditors enumerated in paragraphs 6 and 7 of its report⁵ 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;

⁵Ibid., annex.

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;

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.

Who adopted this document and its mandates?

What else is in this group?

What subjects does this mandate have?

What’s in this document?

B2

Table of contents

B²