{"apiVersion":"1.0.0","budgetVersion":{"slug":"ppb2027","display_name":"Proposed UN Programme Budget for 2027, Peacekeeping Budget for 2026/2027 and Plan Outline 2026-2028","ppb_year":2027,"is_default":true,"sort_order":0},"coverage":["Budget citations describe recorded programme-budget references, not legal in-force status.","Missing extracted text does not establish that the original document contains no relevant provisions.","Resolution collections are related documents, not necessarily ordered versions or legal replacements.","Citation context is the selected budget cycle. Extraction and relationship coverage may be incomplete."],"document":{"symbol":"A/RES/2885(XXVI)","title":"Standardization of the Financial Regulations Governing External Audit and Amendments to the Financial Regulations of the United Nations","issuingBody":"GA","year":1972,"documentType":"Resolutions","subjects":["Financial Regulations","Auditing","Standards"],"agendaItems":{"numbers":[],"titles":[]},"sourceUrl":"https://documents.un.org/api/symbol/access?s=A%2FRES%2F2885(XXVI)&l=en&t=pdf","pageUrl":"https://mandates.un.org/mandate/A/RES/2885(XXVI)?ppb_version=ppb2027","canonicalUrl":"https://mandates.un.org/mandate/A/RES/2885(XXVI)","jsonUrl":"https://mandates.un.org/mandate/A/RES/2885(XXVI).json?ppb_version=ppb2027","budgetVersion":"ppb2027","matchingCitationCount":0,"matchingEntityCount":0,"matchingEntities":[],"matchingFoundationalEntities":[],"matchingProgrammes":[],"matchingBudgetLocations":[],"series":null,"group":null,"details":{"status":"included","citations":[],"budgetLocations":[],"foundationalEntities":[],"budgetLocationExpenditures":[],"entityCitationTotals":{},"entityExpenditures":{},"paragraphs":{"status":"available","language":"en","items":[{"extraction_quality_warning":false,"id":"9954ff34-3e1c-5b3e-8516-909900e3a0e3","position":0,"note_ids":[],"note_references":[],"text":"2885 (XXVI). Standardization of the financial regulations governing external audit and amendments to the Financial Regulations of the United Nations","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"3c5440e8-5271-5f9f-aa1e-af1a7ad9c656","position":1,"note_ids":[],"note_references":[],"text":"The General Assembly,","type":"opening","heading_level":null,"paragraph_type":"preambular","paragraph_level":0,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"5a206ff4-fd76-503c-b39c-41da454d58e7","position":2,"note_ids":[],"note_references":[],"text":"Having considered the report of the Secretary-General on the standardization of the financial regulations governing external audit24 and the recommendations of the Advisory Committee on Administrative and Budgetary Questions211 thereon,","type":"paragraph","heading_level":null,"paragraph_type":"preambular","paragraph_level":1,"prefix":null,"links":[],"textWithHighlights":"*Having considered* the report of the Secretary-General on the standardization of the financial regulations governing external audit24 and the recommendations of the Advisory Committee on Administrative and Budgetary Questions211 thereon,","mandates":[{"action_verb":"Having considered","action_verb_normalized":"consider","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"606c39a6-62cb-52c4-b6bf-49c38d31380b","position":3,"note_ids":[],"note_references":[],"text":"Decides that, with effect from 1 January 1972, article XII of the Financial Regulations of the United Nations, dealing with external audit, as well as the annex to the Financial Regulations, containing the principles to govern the audit procedures of the United Nations, shall be amended as set forth in the annex to the present resolution.","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":null,"links":[],"textWithHighlights":"*Decides* that, with effect from 1 January 1972, article XII of the Financial Regulations of the United Nations, dealing with external audit, as well as the annex to the Financial Regulations, containing the principles to govern the audit procedures of the United Nations, shall be amended as set forth in the annex to the present resolution.","mandates":[{"action_verb":"Decides","action_verb_normalized":"decide","action_verb_type":"deciding","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"373d2a22-a61e-5e4a-b769-00d947ab9ca7","position":4,"note_ids":[],"note_references":[],"text":"2030th plenary meeting,","type":"signature","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"3b79d357-eb4e-5dab-bfbf-b410b2ce1a9b","position":5,"note_ids":[],"note_references":[],"text":"21 December 1971.","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"}]},"versionHistory":null,"reports":{"status":"included","data":{"source":"union","data":{"pageOneAccepted":true,"reports":[]}}},"relatedDocuments":{"status":"not_included"}}}}