At its fiftieth session, under the item entitled "Administrative and budgetary aspects of the financing of the United Nations peacekeeping operations: financing of the United Nations peacekeeping operations", the General Assembly decided to amend financial regulations 2.1 and 11.4 to reflect the change in the financial period (decision 50/472).

At its resumed fifty-ninth session, in June 2005, the General Assembly requested the Secretary-General to indicate an expected time frame for the implementation of the recommendations of the Board of Auditors as well as the priorities for their implementation, including the office holders to be held accountable, and to report to the Assembly at its sixtieth session on measures undertaken to implement those recommendations; further requested the Secretary-General to ensure the full implementation of the recommendations of the Board of Auditors, including those relating to the issue of the management of rations in peacekeeping operations as a whole and the management of air operations, and the related recommendations of the Advisory Committee in a prompt and timely manner; and requested the Secretary-General, in implementing the recommendations referred to in paragraph 81 of the report of the Board of Auditors (A/59/5, vol. II, chap. II), to take into account that that related solely to the recommendations of the Panel on United Nations Peace Operations as adopted by the General Assembly which had not been fully implemented to date (resolution 59/264 B).

Financial report and audited financial statements for the 12-month period from 1 July 2004 to 30 June 2005 and report of the Board of Auditors on United Nations peacekeeping operations: Supplement No. 5 (A/60/5), vol. II (resolutions 47/211 & 49/233 A);

Report of the Secretary-General on the implementation of the recommendations of the Board of Auditors concerning United Nations peacekeeping operations for the period ended 30 June 2005 (resolution 48/216 B);

Report of the Advisory Committee on Administrative and Budgetary Questions on the report of the Secretary-General on the implementation of the recommendations of the Board of Auditors concerning the United Nations peacekeeping operations.

Reports of the Secretary-General:

First report on the implementation of the recommendations of the Board of Auditors on the financial statements of the United Nations funds and programmes for the financial period ended 31 December 2003 (A/59/318/Add.1)

Summary records

Report of the Fifth Committee

Plenary meetings

Resolutions

59/264 A & B