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Greece ............................. .
0.17
20 October 1949.
Guatemala ......................... .
0.05
Haiti .............................. .
0.04 Honduras
.................. .
0.04
344 (IV). Appointments to fill vacan- Iceland
............. .
0.04
cies in the membership of the India . .
. ...... .
3.25 0.45 Advisory Committee on Adminis-
Iran ..... .
trative and Budgetary Questions Iraq .... .
0.17 Israel .. .
0.12
The General Assembly Lebanon 0.06
1
Appoints the following persons as members Liberia 0.04 Luxembourg 0.05 of the Advisory Committee on Administrative and Budgetary Questions : Mexico 0.63 Netherlands 1.40 Mr. William 0. Hall; New Zealand O:SO Mr. Olyntho P. Machado; Nicaragua 0.04 Sir William Matthews; Norway 0.50
2
Declares these members to be appointed for Pakistan 0.70 a three-year term to commence on I January 1950. Panama 0.05 Paraguay 0.04
0.20
24 November 1949. Peru Philippines 0.29 Poland 0.95
345 (IV). Appointments to fill vacan- 0.08 Saudi Arabia
cies in the membership of the Com- Sweden 1.98 Syria ..
0.12 mittee on Contributions 0.27 Thailand Turkey 0.91
The General Assembly Ukrainian Soviet Socialist Republic 0.84
1
Appoints the following persons as members Union of South Africa 1.12 of the Committee on Contributions: Union of Soviet Socialist Republics 6.34 Mr. Kan Lee; United Kingdom of Great Britain and Mr. Frank Pace;
Northern Ireland 11.37 Mr. Mitchell W. Sharp; United States of America 39.79 G"ruguay 0.18
2
Declares these members to be appointed for a three-year term to commence on 1 January Venezuela 0.27 1950. Yemen 0.04 Yugoslavi;i 0.33 255th p!rnary m('efinq,
24 November 1949.
TOTAL 100.00
346 (IV). Appointment to fill a va-
2
That, notwithstanding the provisions of rule
cancy in the membership of the 149 of the rules of procedure of the General As- Board of Auditors sembly, the scale of assessments for the apportionment of the expenses of the United Nations shall be reviewer! hy the Committee on Contributions
The General Assembly Appoints the Auditor-Ceneral of Canada as a in 1950 and a report s1~li111i1terl for the consideration of the General Assembly at its next regular member of the Board uf Auditors for a three-year session;
term to commence on 1 July 19:i0.
-
3
That Israel, which was admitted to member- :'5.,.ih f"o111ry n:!',,1:11_,1. ship in the United Nations on 11 May 1949, shall 2-1 N ovemher 10./0. contribute for the first year of membership seventwelfths of its percentage assessment for 1950
34,7 (IV). Audit procedurc5 of the applied to the budget for 1949;
Unite.I Nations and the specializ,•d
4
That Switzerland shall contribute 1.65 per l!gencies cent of the expenses of the International Court of Justice for the year 1950, this assessment having The General Asscmbl5•, been established after consultation with the Swi~,
Having taken no/c uf tlit" set oi co111111tm pri11 Government, in accordance with the terms nf General Assembly resolution 91 11 ciples to govern audit prncedures of the l',1itcd
(I) 9 of Nations and the specialized agencies as agreed by December 1946;
the Administrative Committee on Cu-Prd1'.1a1i"ll,
5
That, notwithstanding the terms of regulaand of the recommcn<lation 10 of the Cu-ord;•i:1t1uu tion 20 of the Provisional Financial Regulations,
Committee of the Economic and Social C,rnnril in the Secretary-General shall be empowered to this respect, accept, at his discretion, and after consultation 10 See Official Records of the Economic and Social Fourth Year,
Ninth Session,
Resolution;.
0 See Resolutions adopted by the General Assembls dur- Council, ing the second part of its first session, page 182.
1
Declares that the audit principles contained in annex A to the present resolution shall constitute the instructions of the General Assembly relative to the conduct of the audit of the United Nations accounts as referred to in paragraph (f) of provisional financial regulation 34, 11 and that resolution 7 4 (I) 12 adopted by the General Assembly on ? December 1946 shall be considered as amended accordingly ;
2
Approves the principles regarding a joint panel of au<litors for the United Nations and the specialized agencies as set out in annex B to the present resolution;
3
Requeststhe Secretary-General and the Administrative Committee on Co-ordination to conclude arrangements for the establishment of the joint panel of auditors under the provisions of annex B to the present resolution;
4
Resolves that members of the Board of Auditors of the United Nations be nominated to the joint panel of auditors;
5
Expresses the hope that such of the specialized agencies as have not yet agreed to the common system of external audit will do so in the near future.
24 November 1949.
1
Takes note of the Secretary-General's report13 on the Headquarters of the United Nations;
2
Decides that the Headquarters Advisory Committee, established by General Assembly resolution 182 (II) 14 of 20 November 1947, shall be continued with the existing membership ;
3
Requeststhe Secretary-General to report to the fifth regular session of the General Assembly on the progress of the construction of the Headquarters;
4
Draws the Secretary-General's attention to the observations and suggestions made by the representatives of Member States during the discussion of the Secretary-General's report on the United Nations Headquarters at the fourth regular session of the General Assembly.
24 November 1949.
351 (IV). Establishment of a United Nations Administrative Tribunal A
The General Assembly Resolves that the fol,lowing Statute shall be
adopted for the United 'Nations Administrative Tribunal to come into force on 1 January 1950:
STATUTE OF THE UNITED NATIONS ADMINISTRA- TIVE TRIBUNAL
ARTICLE 1 A Tribunal is established by the present Statute to be known as the United Nations Administrative Tribunal.
ARTICLE 2
1
The Tribunal shall be competent to hear and pass j udgment upon applications alleging .. non:-Q~ce of contracts of employment of
H See Official R,cords of tlu seco,wJ 6'Ssion of flu General Assembly, Resolutions, page 1S1.
page 71.
-,,-/J.v~- ,-U-- ,-,. ;
Principles to govern the audit procedures of the United Nations
1
The principles set out in regulation 34 of the Provisional Financial Regulations are reaffirmed. A representative of the Board of Auditors shall be present when the Board's report is being considered by the General Assembly.
2
The Board of Auditors shall perform an audit of the accounts of the United Nations, including all trust and special accounts, as it may deem necessary in order to certify:
a
That the financial statements are in accord with the books and records of the Organization;
( b) That the financial transactions reflected in the statements have been in accordance with the rules and regulations, the budgetary provisions and other applicable directives;
( c) That the securities and monies on deposit and on hand have been verified by certificate received direct from the Organization's depositaries or by actual count.
3
Subject to the provisions o{ ·,e Provisional Financial Regulations, the Board of Auditors shall be the sole judge as to the a·cceptance in whole or in part of certifications by the Secretariat and may proceed to such detailed examination and verification as it chooses of all financial records including those relating to supplies and equipment.
4
The Board of Auditors may affirm by test the reliability of the internal audit and may make such reports with respect thereto as the Board may deem necessary, to the General Assembly or to the Advisory Committee on Administrative and Budgetarv Questions, or to the Secretary-General.
-
5
The several members of the Board and staff working under its direction shall subscribe to such oath as may be approved by the Advisory Committee on Administrative and Budgetary Questions. Thereupon the members of the Board and its staff shall have free access at all convenient times to all books of account and records which are, in the opinion of
11 See Official Records of the second session, of the General Assembly, Resolutions, page 74. the Board, necessary for the performance of the audit. Information classified as confidential in the records of the Secretariat and which is required by the Board for the purposes of the audit shall be made available on application to the Assistant Secretary-General for Administrative and Financial Services. In the event that the Board is of the opinion that a duty rests on it to draw to the attention of the General Assembly any matter respecting which all or part of the documentation is classified as confidential, direct quotation should be avoided.
6
The Board of Auditors, in addition to certifying the accounts, may make such observations as it may deem necessary with respect to the efficiency of the financial procedures, the accounting system, the internal financial controls and, in general, the financial consequences of administrative practices.
7
In no case, however, shall the Board of Auditors include criticism in its audit report without first affording the Secretariat an opporiunity of explanation to the Board on the matter under observation. Audit objections to any items arising during the examination of the accounts shall be immediately communicated to the Assistant Secretary-General for Administrative and Financial Services.
8
The Board of Auditors shall prepare a report on the accounts certified in which it should mention:
a
The extent and character of its examination of any important changes therein;
( b) Matters affecting the completeness or accuracy of the accounts, such as:
( i) Information necessary to the correct interpretation of the account,
ii
Any amounts which ought to have been received but which have not been brought to account,
iii
Expenditures not properly substantiated;
c
Other matters which should be brought to the notice of the Genera 1 Assembly such as:
i
Cases of fraud or presumptive fraud,
ii
Wasteful or improper expenditure of United Nations money or other assets (notwithstanding that the accounting for the transactions may be correct),
iii
Expenditure likely to commit the United Nations to further outlay on a large scale,
iv
Any defect in the general system or detailed regulations governing the control of receipts and expenditure, or of supplies and equipment,
v
Expenditure not in accordance with the intention of the General Ascembly, after making allowance for duly authorized transfers within the budget,
vi
Expenditure in excess of appropriations as amended by duly authorized transfers within the budget,
vii
Expenditure not in conformity with the authority which governs it;
d
The accuracy or otherwise of the supplies and equipment records as determined by stock-taking and examination of the records ;
In addition, the reports may contain reference to:
( e) Transactions accounted for in a previous year, concerning which further information has been obtained. or transactions in a later year con- -cerning which it seems desirable that the General Assembly should have early knowledge.
9
The Board of Auditors, or such of their officers as they may designate, shall certify the financial statements in the following terms:
"The financial statements of the United Nations for the financial year ended 31 December ... have been examined in accordance with our directions.
12 See Resolutions adopted by the General Assembly during the second part of its first session, page 135.
We have obtained all the information and explanations that we have required, and we certify, as a result of the audit, that, in our opinion, the financial statements are correct", adding, should it be necessary:
"subject to the observations in our report".
10
The Board of Auditors shall have no power to disallow items in the accounts, but shall draw to the attention of the Secretary-General for appropriate action any transaction concerning which it entertains doubt as to legality or propriety.
Joint system of external audit
1
In principle there should be a panel of external auditors of the United Nations and the specialized aiencies composed of persons having the rank: of Auditor-General (or its equivalent in the vanous Member States).
2
Such a panel should consist of the auditors appointed by the United Nations and the specialized agencies, c)i.osen by common consent for a period of three years in such a manner that the members of the panel would not exceed six in number, and
bearing in mind the location of the specialized agencies, the ability of the governmental audit staffs to undertake the total audit load within the appropriate time-limits, and the desirability of securing continuity of audit.
3
Each organization should select one or more members of the panel to perform its audit. Payments of salaries, fees or honoraria should be a matter for settlement between the parties directly concerned.
4
Each auditor ( or the auditors) performing an audit should sign his ( or their) own report or reports.
5
Members of the panel selected to perform the audit should be requested to take appropriate steps, in particular by meeting together annually, to coordinate their audits and to exchange information on methods and findings. The panel of auditors should be invited to submit from time to time any observations or recommendations which it might wish to make on the co-ordination and standardization of the accounts and financial procedures of the United Nations a,id the specialized agencies.
6
Cost of the annual meetings of active members of the panel should be borne by the participating organizations.
348 (IV). Appointments to fill vacan• cies in the membership of the United Nations Staff Pension Com• mittee
The General Assembly,
1
Appoints the persons named below as members and alternate members of the United Nations Staff Pension Committee, in accordance with the provisions of article 20 of the Regulations for the United Nations Joint Staff Pension Fund: Members:
Mr. R. T. Cristobal;
Mr. E. de Holte Castello;
Mr. N. I. Klimov;
11 See Official Records of the fovrlh ses.rion of the Cmn-al Assembly, Annex to the Fifth Committee, document A/1009. Alternates:
Miss Carol C. Laise;
Dr. A. Nass;
Mr. P. Ordonneau;
2
Declares these members and alternate members to be appointed for a three-year term to commence on 1 January 1950.
24 November 1949.
349 (IV). Appointment to fill a va• cancy in the membership of the Investments Committee
The General Assembly Confirms the appointment by the Secretary- General of Mr. Ivar Rooth as a member of the Investments Committee for a three-year term to commence on 1 January 1950.
