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

A/RES/64/268No PDF available

Who created this mandate?

A Resolution of the General Assembly, under agenda item 129Financial reports and audited financial statements, and reports of the Board of Auditors, published in 2010.

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

Accountability Auditing Capital Assets Financial Statements Programme Implementation Property

What does this mandate say?

14 operative paragraphs

Accepts the audited financial statements of the United Nations peacekeeping operations for the period from 1 July 2008 to 30 June 2009;Error: Reference source not found

Takes note of the observations and endorses the recommendations contained in the report of the Board of Auditors;

Recalls its resolutions 48/216 A to D of 23 December 1993, and emphasizes the importance of coordination among the Board of Auditors, the Secretary-General and the Advisory Committee on Administrative and Budgetary Questions in reviewing the timelines of the issuance of respective reports related to the agenda item on financial reports and audited financial statements, and reports of the Board, to ensure proper consideration by the Advisory Committee and the General Assembly, and requests the Secretary-General, the Advisory Committee and, through the Advisory Committee, the Board, to include the result of the coordination in their respective reports submitted to the Assembly at its sixty-fifth session;

Takes note of the observations and endorses the recommendations, excluding paragraph 31, contained in the report of the Advisory CommitteeError: Reference source not found and in the oral statement by the Chair of the Advisory Committee;Error: Reference source not found

Commends the Board of Auditors for the quality of its report and the streamlined format thereof;

Takes note of the report of the Secretary-General on the implementation of the recommendations of the Board of Auditors concerning United Nations peacekeeping operations for the financial period ended 30 June 2009;Error: Reference source not found

Notes with concern the significant number of reiterated recommendations from previous years in the report of the Board of Auditors, and in this context emphasizes the need to strengthen administrative and institutional measures to address the root causes of recurring issues and to minimize the ageing of the Board’s previous recommendations;

Also notes with concern the recurrence of problems previously identified by the Board of Auditors in regard to the management of expendable and non-expendable property;

Requests the Secretary-General to ensure the full implementation of the recommendations of the Board of Auditors and the related recommendations of the Advisory Committee in a prompt and timely manner, subject to the provisions of the present resolution;

Also requests the Secretary-General to strengthen internal controls in the management of expendable and non-expendable property, strategic deployment stocks and other assets to ensure adequate safeguards that would prevent waste and financial loss to the Organization;

Further requests the Secretary-General to continue to indicate an expected time frame for the implementation of the recommendations of the Board of Auditors and the priorities for their implementation, including the office holders to be held accountable and the measures taken in that regard;

Recalls section D of its resolution 64/259 of 29 March 2010, and requests the Secretary-General to ensure that managers are effectively held accountable for the implementation of the recommendations of the Board of Auditors through the identification of priorities, clear time frames and an assessment of actions taken in that regard, in the context of the assessment of managers’ performance mechanisms, and to report thereon in the context of the report of the Secretary-General on the implementation of the recommendations of the Board;

Requests the Secretary-General to provide, in the next report on the implementation of the recommendations of the Board of Auditors concerning United Nations peacekeeping operations, a full explanation for the delays in the implementation of all outstanding recommendations of the Board, the root causes of the recurring issues and the measures to be taken;

Recognizes the value of the observations and recommendations with regard to the efficiency of the administration and management of United Nations peacekeeping operations, including the financial procedures, the accounting systems and the internal financial controls, without compromising the quality of the financial audit, and supports the continuation of these efforts.

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