Accepts the financial reports and audited financial statements and the audit opinions and reports the concise summary of principal findings, conclusions and recommendations for remedial action of the Board of Auditors; approves all the recommendations and conclusions of the Board of Auditors; requests the executive heads of the UN organizations and programmes to submit reports on measures taken or to be taken in response to the recommendations of the Board of Auditors; requests the Secretary-General and the executive heads of the UN organizations and programmes to provide the Assembly with their responses and to indicate measures that would be taken to implement these recommendations, with appropriate timetables; takes note of the UN system accounting standards and requests the Secretary-General and the executive heads of the UN organizations and programmes to take those standards into account in the preparation of their financial statements for the period ending 31 Dec. 1993; invites the Board of Auditors in consultation with the Secretary-General, to report to the General Assembly at its 49th session on the implications of extending the term of office of members of the Board of Auditors to 4 years.

Adopted without vote, 87th meeting

4 p.

Adopted at the 87th plenary meeting, 23 Dec. 1993.