TitleFinancial reports and audited financial statements, and reports of the Board of Auditors : resolution / adopted by the General Assembly.
AccessEnglish:A_RES_45_235-EN - PDF ; Español:A_RES_45_235-ES - PDF ; Français:A_RES_45_235-FR - PDF ; Русский:A_RES_45_235-RU - PDF ; العربية:A_RES_45_235-AR - PDF ; 中文:A_RES_45_235-ZH - PDF ;
Requests the governing bodies of UNDP and UNFPA to require the executive heads concerned: (a) to intensify their efforts to correct or improve the conditions that gave rise to the qualification of audit opinions of the Board of Auditors; (b) to issue and implement comprehensive and specific guidelines in order to delineate appropriately programme expenditure, programme support and administrative expenditures; endorses all other recommendations and observations of the Advisory Committee and approves all of the recommendations and observations of the Board of Auditors subject to the provisions of the present resolution, taking into account the views expressed by Member States in the 5th Committee; requests the Secretary-General and the executive heads of UN organizations and programmes: (a) to submit to their respective governing bodies, as well as to the General Assembly at its 46th session, detailed progress reports on steps taken to implement previous recommendations of the Board of Auditors and the related recommendations of the Advisory Committee; (b) to consider, in consultation with the Board of Auditors and the Advisory Committee, effective measures to facilitate reporting by staff members on a confidential basis of any inappropriate use of the resources of a UN organization or programme, and to report to the General Assembly at its 46th session in this regard; (c) to implement stringent inventory controls on non-expendable property and to report on measures taken in this regard to the General Assembly at its 46th session.
Adopted at the 72nd plenary meeting, 21 Dec. 1990. In: Resolutions and decisions adopted by the General Assembly during its 45th session, Volume 1, 18 September-21 December 1990. - A/45/49. - 1991. - p. 318-320. - (GAOR, 45th sess., Suppl. no. 49).