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 ;
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.
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).