Financial reports and audited financial statements, and reports of the Board of Auditors : resolution / adopted by the General Assembly.
1992
Files
Notice détaillée
SymboleA/RES/47/211
TitreFinancial reports and audited financial statements, and reports of the Board of Auditors : resolution / adopted by the General Assembly.
AccèsEnglish: A_RES_47_211-EN - PDF ; Español: A_RES_47_211-ES - PDF ; Français: A_RES_47_211-FR - PDF ; Русский: A_RES_47_211-RU - PDF ; العربية: A_RES_47_211-AR - PDF ; 中文: A_RES_47_211-ZH - PDF ;
Résumé
Requests the Secretary-General to submit to the Board of Auditors a separate document of financial reports and financial statements for peace-keeping operations and then to submit them together with the Board's recommendations on these reports and statements to the General Assembly, without precluding the presentation of consolidated financial statements of UN; requests the Board of Auditors to expand its audit coverage of all peace-keeping operations without reducing the coverage of regular budget and extrabudgetary activities, and decides that any additional costs shall be charged to the peace-keeping budgets concerned; requests the Secretary-General to make proposals to the General Assembly at its 47th session on: (a) establishing legal and effective mechanisms to obtain recovery of misappropriated funds, as recommended by the Advisory Committee on Administrative and Budgetary Questions in its report; (b) seeking criminal prosecution of those who have committed fraud against the Organization; encourages the Secretary-General and the executive heads of UN organizations and programmes to take urgent steps to strengthen the independence and effectiveness of the internal audit function; invites the Board of Auditors to report at its discretion on the efficient and effective utilization of trust funds under the control of the Secretary-General; also invites the Board of Auditors to report in a consolidated fashion on major deficiencies in programme and financial management and cases of inappropriate or fraudulent use of resources together with the measures taken by UN organizations in this regard.
Notes sur l'événement1992-12-23
Résumé de vote
Adopted without vote, 94th meeting
Compte rendu
A/47/PV.94
Ordre du jour
A/47/251 102a United Nations. UN--ACCOUNTS (1990-1991)
A/47/251 102b United Nations Development Programme. UNDP--ACCOUNTS (1991)
A/47/251 102c United Nations Children's Fund. UNICEF--ACCOUNTS (1991)
A/47/251 102d United Nations Relief and Works Agency for Palestine Refugees in the Near East. UNRWA--ACCOUNTS (1991)
A/47/251 102e United Nations Institute for Training and Research. UNITAR--ACCOUNTS (1991)
A/47/251 102f Voluntary funds administered by the United Nations High Commissioner for Refugees. UNHCR--ACCOUNTS (1991)
A/47/251 102g Fund of the United Nations Environment Programme. UNEP--ACCOUNTS (1991)
A/47/251 102h United Nations Population Fund. UNFPA--ACCOUNTS (1991)
A/47/251 102i United Nations Habitat and Human Settlements Foundation. UN HABITAT AND HUMAN SETTLEMENTS FOUNDATION--ACCOUNTS (1991)
A/47/251 102b United Nations Development Programme. UNDP--ACCOUNTS (1991)
A/47/251 102c United Nations Children's Fund. UNICEF--ACCOUNTS (1991)
A/47/251 102d United Nations Relief and Works Agency for Palestine Refugees in the Near East. UNRWA--ACCOUNTS (1991)
A/47/251 102e United Nations Institute for Training and Research. UNITAR--ACCOUNTS (1991)
A/47/251 102f Voluntary funds administered by the United Nations High Commissioner for Refugees. UNHCR--ACCOUNTS (1991)
A/47/251 102g Fund of the United Nations Environment Programme. UNEP--ACCOUNTS (1991)
A/47/251 102h United Nations Population Fund. UNFPA--ACCOUNTS (1991)
A/47/251 102i United Nations Habitat and Human Settlements Foundation. UN HABITAT AND HUMAN SETTLEMENTS FOUNDATION--ACCOUNTS (1991)
Date[New York] : UN, 24 Mar. 1993.
Description
5 p.
Notes
Adopted at the 94th plenary meeting, 23 Dec. 1992.