Takes note of the audit opinions and findings, and endorses the recommendations, contained in the reports of the Board of Auditors;
2
Endorses the conclusions and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions;
3
Reaffirms that the Board of Auditors shall be completely independent and solely responsible for the conduct of audits;
4
Decides to consider further the report of the Board of Auditors on the International Residual Mechanism for Criminal Tribunals under the agenda item relating to the Mechanism;
5
Also decides to consider further the report of the Board of Auditors on the United Nations Joint Staff Pension Fund under the agenda item relating to the Pension Fund;
6
Commends the Board of Auditors for the continued high quality of its reports and the streamlined format thereof;
7
Takes note of the reports of the Secretary-General on the implementation of the recommendations of the Board of Auditors contained in its reports for the year ended 31 December 2024 on the United Nations and on the United Nations funds and programmes;
8
Reiterates its request to the Secretary-General and the executive heads of the funds and programmes of the United Nations to ensure full implementation of the recommendations of the Board of Auditors and the related recommendations of the Advisory Committee in a prompt and timely manner, to continue to hold programme managers accountable for the non‑implementation of recommendations and to effectively address the root causes of the problems highlighted by the Board;
9
Reiterates its request to the Secretary-General to provide in his reports on the implementation of the recommendations of the Board of Auditors a full explanation for the delays in the implementation of the recommendations of the Board, in particular those recommendations not yet fully implemented that are two or more years old;
10
Also reiterates its request to the Secretary-General to indicate in future reports an expected time frame for the implementation of the recommendations of the Board of Auditors, as well as the priorities for their implementation and the office holders to be held accountable.
69th (resumed) plenary meeting
30 December 2025
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