Accepts the financial reports and audited financial statements, 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; notes the horizontal audits on procurement activities and major information technology systems conducted by the Board of Auditors pursuant to the request by the General Assembly in paragraph 16 of its resolution 47/211, and requests the Board to report to the Assembly at its 51st session on the actions taken in respect of the findings and recommendations of these audits and to continue this practice; requests the Board of Auditors to consider, in the light of the report of the Office of Internal Oversight Services on the security access system, whether it is necessary for the Board to undertake a further review of the project; requests the Secretary-General to continue to monitor closely the cost and benefits to the Organization of the lump-sum arrangements; notes that in some cases inventory control was deficient; endorses the view of the Board of Auditors that these issues should be reviewed as a matter of high priority, and requests the Secretary-General and the relevant executive heads of the UN organizations and programmes to address these issues accordingly.

Adopted without vote, 95th meeting

Adopted at the 95th plenary meeting, 23 Dec. 1995.