Accepts the financial reports and audited financial statements and the reports and audit opinions of the Board of Auditors regarding the above-mentioned organizations, subject to the provisions of the present resolution;
2
Also accepts the concise summary of principal findings, conclusions and recommendations of the Board of Auditors, subject to the provisions of the present resolution;
3
Notes with serious concern that the Board of Auditors has qualified its audit opinion on the financial statements of the United Nations Development Programme, the United Nations Population Fund and the United Nations International Drug Control Programme;
4
Requeststhe Secretary-General and the executive heads of the United Nations funds and programmes mentioned in paragraph 3 above to take steps to rectify the situation in order to avoid another qualification during the next audit;
5
Approves all the recommendations of the Board of Auditors, and endorses the comments thereon contained in the report of the Advisory Committee on Administrative and Budgetary Questions,17 subject to the provisions of the present resolution;
6
Requeststhe Secretary-General and the executive heads of the United Nations funds and programmes to ensure timely implementation of the recommendations of the Board of Auditors, in accordance with the provisions of paragraphs 3 to 5 of its resolution 52/212 B of 31 March 1998;
7
Decides to consider specific issues, as appropriate, under the agenda item entitled “Financial reports and audited financial statements, and reports of the Board of Auditors” at its resumed fifty-third session.
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