United Nations

A/RES/50/204


General Assembly

Distr. GENERAL  

6 February 1996ORIGINAL:
ENGLISH


Fiftieth session
Agenda item 113


           RESOLUTIONS ADOPTED BY THE GENERAL ASSEMBLY

        [on the report of the Fifth Committee (A/50/839)]


          50/204. Financial reports and audited
                  financial statements, and reports of
                  the Board of Auditors

                                A

     The General Assembly,

     Having considered, for the year ended 31 December 1994, the
financial report and audited financial statements and the report
of the Board of Auditors on the United Nations Institute for
Training and Research,  1/ the audited financial statements and
the report of the Board of Auditors on the voluntary funds
administered by the United Nations High Commissioner for
Refugees,  2/ the report on measures taken or to be taken by
the United Nations High Commissioner for Refugees in response to
the recommendations of the Board of Auditors,  3/ and the
concise summary of the principal findings, conclusions and
recommendations of the Board,  4/ as well as the report of the
Board of Auditors on the liquidation audit of the United Nations
Transitional Authority in Cambodia  5/ and the report of the
Advisory Committee on Administrative and Budgetary Questions,
 6/

     Noting the measures taken by the United Nations Institute
for Training and Research to give appropriate consideration and
attention to the recommendations in earlier audit reports, as
commented upon by the Board of Auditors in the annex to its
report,  7/

     Taking note with concern of the comments of the Board of
Auditors regarding measures taken by the Administration of the
Office of the United Nations High Commissioner for Refugees on
follow-up action to implement the recommendations of the Board,
contained in the annex to its report,  8/ 

     Stressing the importance of efficient resource management in
all United Nations organizations and programmes,

     1.   Recognizes that the Board of Auditors provides the
General Assembly with objective information, advice and assurance
by conducting its audits in a completely independent and
comprehensive manner, as stipulated in regulations 12.5 and 12.6
of the Financial Regulations of the United Nations, and
reiterates its appreciation to the Board for the action-oriented
and concrete recommendations contained in its reports;

     2.   Accepts the financial reports and audited financial
statements and the audit opinions and reports of the Board of
Auditors regarding the aforementioned organizations and the
liquidation of the United Nations Transitional Authority in
Cambodia;

     3.   Also accepts the concise summary of principal findings,
conclusions and recommendations for remedial action of the Board
of Auditors and the comments thereon contained in the report of
the Advisory Committee on Administrative and Budgetary Questions;

     4.   Deplores the delays encountered in the implementation
of the recommendations of the Board of Auditors approved by the
General Assembly;

     5.   Urges the Secretary-General to hold programme managers
accountable for the implementation of recommendations and to take
appropriate measures in cases of non-compliance;

     6.   Stresses the importance of prompt compliance with the
recommendations of the Board of Auditors approved by the General
Assembly, and reiterates its request to the executive heads of
United Nations organizations and programmes to submit to the
General Assembly, through the Advisory Committee on
Administrative and Budgetary Questions, before the beginning of
formal discussions, reports on measures taken or to be taken in
response to the recommendations of the Board, including
timetables for their implementation;

     7.   Requests the Board of Auditors to follow up and report
at the earliest opportunity on shortcomings in the internal audit
coverage of the organizations which it identified in its earlier
report,  9/ with a view to determining whether its
recommendations have been implemented and the situation
rectified, following the establishment of the Office of Internal
Oversight Services;

     8.   Recalls that, in its resolution 49/216 C of 23 December
1994, it requested the Secretary-General to submit a report,
through the Advisory Committee on Administrative and Budgetary
Questions, containing proposals for the improvement of the
procurement activities of the Secretariat, and urges the Advisory
Committee to submit its report to the General Assembly as soon as
possible to enable it to consider these reports and decide on
further necessary action before the end of its fiftieth session;

     9.   Requests the Office of the United Nations High
Commissioner for Refugees and all other entities for which the
main source of income is voluntary contributions and which
account for them on an accrual basis to provide annually, or upon
request, more precise and transparent information on the cash
situation of these entities in their reports to the General
Assembly at its fifty-first and subsequent sessions;

     10.  Requests the Secretary-General to consider measures to
ensure appropriate audit coverage of jointly financed
administrative activities, to consider the most appropriate way
to present to the General Assembly the financial, administrative
and management information related to these activities, and to
report thereon to the Assembly during its resumed fiftieth
session.


                                            100th plenary meeting
                                                 23 December 1995


                                B

     The General Assembly,

     Recalling its resolution 48/216 A of 23 December 1993,
especially paragraph 6 thereof, as well as paragraph 2 of its
resolution 48/216 C of 23 December 1993,

     Reaffirming that the rectification of deficiencies and
irregularities identified by the Board of Auditors will enhance
the effective exercise of the functions of the Office of the
United Nations High Commissioner for Refugees in providing
international protection for refugees and will strengthen as well
its crucial role in seeking solutions to refugee problems,

     1.   Expresses serious concern about the findings in the
report of the Board of Auditors on the voluntary funds
administered by the United Nations High Commissioner for
Refugees, 2/ especially those concerning management issues, such
as the continuing problems of the lack of adequate managerial
control over the programmes carried out by implementing partners;

     2.   Expresses particular concern about the persistent
nature of various problems and the non-implementation of the
previous recommendations of the Board of Auditors;

     3.   Requests the High Commissioner to implement as a matter
of urgency the recommendations of the Board of Auditors, taking
into account the views expressed by the Member States and keeping
the Board fully informed of the ongoing measures taken, and
requests the Board to report thereon to the General Assembly at
its fifty-first session;

     4.   Also requests the High Commissioner to work out and put
in place, as a matter of urgency, procedures enhancing the
efficiency of implementation of the recommendations of the Board
of Auditors;

     5.   Further requests the High Commissioner to review with
due diligence the content of the audit report, submitted to her
before its issuance, in order to ensure the quality of the
information issued for the use of the Member States;

     6.   Notes with appreciation that in the programme of work
for 1996 recently adopted by the Executive Committee of the
United Nations High Commissioner for Refugees for its Standing
Committee, the follow-up by the High Commissioner to the
observations and recommendations of the Board of Auditors will be
addressed in a systematic manner, in particular regarding issues
related to implementing partners;

     7.   Reiterates its request that the Secretary-General and
the executive heads of the United Nations organizations, funds
and programmes comply with the common accounting standards
approved by the General Assembly and that they address the
specific recommendations made by the Board of Auditors in this
regard;  10/

     8.   Requests the High Commissioner to amend the term "funds
available" in statement II of the audited financial statements of
the voluntary funds administered by the High Commissioner, and in
its annex,  11/ in order to correct the financial information
disclosed and to reflect more accurately the financial resources
available.


                                            100th plenary meeting
                                                 23 December 1995


                                C

     The General Assembly,

     Recalling its resolutions 47/211 of 23 December 1992 and
48/216 B of 23 December 1993, as well as previous relevant
resolutions,

     Noting that the responses requested in the aforementioned
resolutions have not been received,

     Noting with concern the numerous weaknesses highlighted by
the Board of Auditors in its report on the liquidation of the
United Nations Transitional Authority in Cambodia,  12/
especially as far as inventories are concerned, 

     Deeply concerned by the delays encountered in liquidating
the  Transitional Authority,

     Bearing in mind that a number of peace-keeping operations
are expected to be scaled down and liquidated during the next
twelve months,

     Taking note of the observation of the Board of Auditors in
its report 12/ that there is at present no policy on the
valuation and transfer of costs of assets between missions,

     Noting the absence of standard procedures for the transfer
and acknowledgement of assets between missions and United Nations
entities,

     Noting also that the Board of Auditors has recommended the
establishment of appropriate policies and procedures for the
valuation, transfer and disposal of assets of missions for
consistent application in peace-keeping operations,

     1.   Notes with regret that the Secretary-General has not
yet completed the feasibility study on procedures for the
valuation and transfer of costs of assets redeployed from a
peace-keeping operation in liquidation to other operations or
United Nations bodies, as requested by the General Assembly in
its resolution 49/233 A of 23 December 1994;

     2.   Requests the Secretary-General to proceed with all
urgency to complete the study mentioned in paragraph 1 above and
submit it to the General Assembly at the earliest opportunity
during the first part of its resumed fiftieth session;

     3.   Takes note with concern of the findings of the Board of
Auditors on the audit of the United Nations Transitional
Authority in Cambodia and the need for an additional review as a
consequence of the many unresolved administrative and financial
issues involved and the incomplete nature of the liquidation
documentation available to the Board;

     4.   Requests the Secretary-General to study the most
expeditious and cost-effective ways of liquidating peace-keeping
operations, and to report thereon to the General Assembly at its
resumed fiftieth session;

     5.   Also requests the Secretary-General to take immediate
action to implement the recommendations of the Board of Auditors,
keeping the Board fully informed regarding the measures being
taken, and requests the Board to report thereon to the General
Assembly at its fifty-first session;

     6.   Regrets the absence of a report on measures taken or
proposed to be taken by the Secretariat in response to the
recommendations contained in the report of the Board of Auditors;
12/

     7.   Further requests the Secretary-General to submit such a
report to the General Assembly, through the Advisory Committee on
Administrative and Budgetary Questions, before the beginning of
the first part of its resumed fiftieth session, containing, inter
alia, proposals for establishing:

     (a)  An appropriate policy for the physical verification of
all assets and liabilities of a mission in liquidation before its
assets are disposed of and its liabilities discharged;

     (b)  Standard procedures for the transfer of assets and the
acknowledgement of assets transferred to other missions and other
United Nations entities;

     (c)  Standard procedures for the valuation of all assets of
a mission in liquidation as well as an appropriate policy for the
financial accounting of transfers of assets for consistent
application in all peace-keeping operations;

     8.   Appeals to Member States to pay their assessed and
pledged contributions as soon as possible, in order to facilitate
the completion of the liquidation process.


                                            100th plenary meeting
                                                 23 December 1995


                                D

     The General Assembly,

     Recalling its resolutions 47/211 of 23 December 1992 and
48/216 B of 23 December 1993, as well as previous relevant
resolutions,

     1.   Regrets the delay in the submission of a report on
measures taken or proposed to be taken by the United Nations
Institute for Training and Research in response to the
recommendations of the Board of Auditors for the year ended 31
December 1994;

     2.   Requests the Institute to submit such reports in a
timely manner in order to allow Member States to consider them
properly before the beginning of formal discussions during future
sessions of the General Assembly.


                                            100th plenary meeting
                                                 23 December 1995


                              Notes

1/        See Official Records of the General Assembly, Fiftieth
Session, Supplement No. 5D (A/50/5/Add.4).

2/        Ibid., Supplement No. 5E (A/50/5/Add.5).

3/        A/50/704, annex.

4/        A/50/327, annex.

5/        A/49/943, annex.

6/        A/50/560.

7/        See Official Records of the General Assembly, Fiftieth
Session, Supplement No. 5D (A/50/5/Add.4), sect. II.

8/        Ibid., Supplement No. 5E (A/50/5/Add.5), sect. I.

9/        Ibid., Forty-seventh Session, Supplement No. 5 and
corrigendum (A/47/5 and Corr.1), vol. I, paras. 288-310.

10/       A/49/214, annex.

11/       Official Records of the General Assembly, Fiftieth
Session, Supplement No. 5E (A/50/5/Add.5), chap. III, statement
II and annex.

12/       See A/49/943, annex.

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