Financial reports and audited financial statements, and reports of the Board of Auditors

Approves the revised text of paragraph 5 of the additional terms of reference governing the audit of UN contained in paragraph 3 of the report of the Secretary-General; emphasizes that primary managerial responsibility and accountability for the implementation of the recommendations of the Board of Auditors should remain with department heads and programme managers; endorses the proposals of the Board of Auditors enumerated in paragraphs 6 and 7 of its report concerning accountability for the implementation of its recommendations, with the provision that officers whose titles or positions are disclosed in accordance with paragraph 6 of the report should be at the level of programme manager or department head; accepts the proposals of the Board of Auditors concerning changes in reporting arrangements, and invites the Secretary-General and the Board to cooperate in establishing a practical and efficient procedure for implementing the proposed changes; requests the Board of Auditors to include information on the implementation of its proposals, in the framework of its reports to the General Assembly.

Adopted without vote, 82nd meeting

2 p.

Adopted at the 83rd plenary meeting, 31 Mar. 1998.