Endorses all the recommendations and observations of the Advisory Committee and approves all of the recommendations and observations of the Board of Auditors in which the Advisory Committee has concurred; requests the Governing Council of UNDP to require the executive heads of the Programme and UNFPA: (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 the recommendations of the Board of Auditors and the Advisory Committee with regard to the administrative system of the International Trade Centre; urges the Secretary-General and the executive heads of UN organizations and programmes: (a) to submit to the General Assembly at its 47th 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 report to the General Assembly at its 47th session on the implementation of 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; (c) to implement stringent inventory controls on non-expendable property; (d) to institute without delay more effective control on the payment of all allowances and benefits to staff members.

Adopted without vote, 79th meeting

5 p.

Adopted at the 79th plenary meeting, 20 Dec. 1991.