Financial reports and audited financial statements, and reports of the Board of Auditors : resolution / adopted by the General Assembly.
1989
Files
Details
SymbolA/RES/44/183
TitleFinancial reports and audited financial statements, and reports of the Board of Auditors : resolution / adopted by the General Assembly.
AccessEnglish: A_RES_44_183-EN - PDF ; Español: A_RES_44_183-ES - PDF ; Français: A_RES_44_183-FR - PDF ; Русский: A_RES_44_183-RU - PDF ; العربية: A_RES_44_183-AR - PDF ; 中文: A_RES_44_183-ZH - PDF ;
Summary
Requests the governing bodies of UNDP, UNFPA and UNITAR to require the executive heads concerned to take immediate steps within their competence to correct or improve the conditions that gave rise to the qualification of audit opinions of the Board of Auditors; requests the Secretary-General and the executive heads of UN organizations and programmes concerned to take without delay appropriate measures within their competence and in the light of the comments, observations and recommendations of the Board of Auditors and the ACABAQ,in particular those relating to accounts and financial reporting, programme expenditure, assets and liabilities, including unliquidated obligations, budgetary controls, cash management, trust funds accounts and management issues; requests the Secretary-General and the executive heads of UN organizations and programmes to report to the General Assembly at its 45th session specific measures taken to implement the recommendations of the Board; requests the Board of Auditors to study the desirability and feasibility of conducting its reviews as stipulated in regulation 12.5 of the Financial Regulations of the UN in a more comprehensive manner; requests the Board of Auditors and the ACABQ to review the liquidity position held by all UN organizations and to report thereon to the General Assembly at its 45th session; requests the Board of Auditors to carry out an audit examination of substantive matters for UNICEF in respect of the 1st year of each biennium and to submit a report on its findings and recommendations to the General Assembly and to the Executive Board of the Fund; requests the Board of Auditors to review the administrative instructions issued in implementation of the Financial Regulations and Rules of the UN, in particular rule 114.1 and to report on their adequacy and efficacy to the General Assembly at its 45th session.
Action note1989-12-19
Vote summary
Adopted without vote, 83rd meeting
Meeting record
A/44/PV.83
Agenda information
A/44/251 121 Financial reports and audited financial statements, and reports of the Board of Auditors. UN--ACCOUNTS (1988-1989)
A/44/251 121a United Nations Development Programme. UNDP--ACCOUNTS (1988)
A/44/251 121b United Nations Children's Fund. UNICEF--ACCOUNTS (1988)
A/44/251 121c United Nations Relief and Works Agency for Palestine Refugees in the Near East. UNRWA--ACCOUNTS (1988)
A/44/251 121d United Nations Institute for Training and Research. UNITAR--ACCOUNTS (1988)
A/44/251 121e Voluntary funds administered by the United Nations High Commissioner for Refugees. UNHCR--ACCOUNTS (1988)
A/44/251 121f United Nations Population Fund. UNFPA--ACCOUNTS (1988)
A/44/251 121a United Nations Development Programme. UNDP--ACCOUNTS (1988)
A/44/251 121b United Nations Children's Fund. UNICEF--ACCOUNTS (1988)
A/44/251 121c United Nations Relief and Works Agency for Palestine Refugees in the Near East. UNRWA--ACCOUNTS (1988)
A/44/251 121d United Nations Institute for Training and Research. UNITAR--ACCOUNTS (1988)
A/44/251 121e Voluntary funds administered by the United Nations High Commissioner for Refugees. UNHCR--ACCOUNTS (1988)
A/44/251 121f United Nations Population Fund. UNFPA--ACCOUNTS (1988)
Date[New York] : UN, 22 Feb. 1990.
Description
5 p.
Notes
Adopted at the 83rd plenary meeting, 19 Dec. 1989.
In: Resolutions and decisions adopted by the General Assembly during its 44th session, Volume 1, 19 September-29 December 1989. - A/44/49. - 1990. - p. 260-262. - (GAOR, 44th sess., Suppl. no. 49).
In: Resolutions and decisions adopted by the General Assembly during its 44th session, Volume 1, 19 September-29 December 1989. - A/44/49. - 1990. - p. 260-262. - (GAOR, 44th sess., Suppl. no. 49).