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

A/RES/79/245 BNo PDF available

Who created this mandate?

A Resolution of the General Assembly, under agenda item 136Financial reports and audited financial statements, and reports of the Board of Auditors, published in 2025.

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.

Grouped automatically by matching titles within the same organ.

What subjects does this mandate have?

3 topics

Auditing Financial Statements Peacekeeping Operations

What does this mandate say?

8 operative paragraphs

B

Takes note of the audit opinions and findings, and endorses the recommendations, contained in the report of the Board of Auditors;

Endorses the conclusions and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions;

Commends the Board of Auditors for the quality of its report and the streamlined format thereof, reaffirms that the findings presented annually by the Board of Auditors in its audit reports constitute an essential pillar of the Organization’s oversight framework, and encourages the Board to continue focusing its efforts to ensure the transparency and accountability of administrative and financial matters in peacekeeping operations;

Reaffirms that the Board of Auditors may make observations with respect to the efficiency of the financial procedures, the accounting system, the internal financial controls and, in general, the administration and management of the Organization, and recognizes that the recommendations of the Board are provided to the Secretary-General in the Board’s capacity as independent auditor, and that acceptance of recommendations by the Secretary-General does not negate existing prerogatives and legislative responsibilities of the General Assembly;

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 2024;

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;

Also 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 measures taken in that regard;

Further requests the Secretary-General to provide, in his 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.

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Who created this mandate?

What else is in this group?

What subjects does this mandate have?

What does this mandate say?

B

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