Financial reports and audited financial statements, and reports of the Board of Auditors : resolutions / adopted by the General Assembly.

Welcomes the submission by the Secretary-General and the Board of Auditors pursuant to General Assembly resolution 47/211, paragraph 5, of a separate document covering all peace-keeping operations, and invites the Board of Auditors to develop this format further, in particular by providing more detailed information for the larger peace-keeping operations, bearing in mind the views expressed by Member States; expresses concern that the Board of Auditors was unable to confirm cash-in-hand balances for the majority of the peace-keeping operations, and requests the Secretary-General to ensure that, for each peace-keeping operation, the cash counts are reconciled on a regular basis with the accounting records; also expresses concern at the findings of the Board of Auditors concerning non-expendable property, and requests the Secretary-General to ensure strict compliance with the provisions of financial rules 110.25 and 110.26 in this regard; requests the Secretary-General to consult with the Board of Auditors on appropriate measures to avoid the recurrence of the qualification of the audit opinion of the financial statements of the UN peace-keeping operations.

Adopted without vote, 95th meeting

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