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Nations University, the United Nations Development Programme, the United Nations Children's Fund, the United Nations Relief and Works Agency for Palestine Refugees in the Near East, the United Nations Institute for Training and Research, the voluntary funds administered by the United Nations High Commissioner for Refugees, the Fund of the United Nations Environment Programme, the United Nations Population Fund, the United Nations Habitat and Human Settlements Foundation, the Fund of the United Nations International Drug Control Programme and the United Nations Office for Project Services, the reports and audit opinions of the Board of Auditors, the concise summary of principal findings, conclusions and recommendations of the Board of Auditors and the report of the Advisory Committee on Administrative and Budgetary Questions,","type":"paragraph","heading_level":null,"paragraph_type":"preambular","paragraph_level":1,"prefix":null,"links":[],"textWithHighlights":"*Having considered*, for 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responses of the executive heads of the United Nations organizations and programmes to the recommendations of the Board,","type":"paragraph","heading_level":null,"paragraph_type":"preambular","paragraph_level":1,"prefix":null,"links":[],"textWithHighlights":"*Taking note* of the reports of the Secretary-General on measures taken or to be taken to implement the current recommendations of the Board of Auditors and of the responses of the executive heads of the United Nations organizations and programmes to the recommendations of the Board,","mandates":[{"action_verb":"Taking note","action_verb_normalized":"take note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"e3883def-04d7-5f08-939a-baf2bedd704c","position":15,"note_ids":[18,19],"note_references":[{"offset":80,"note_id":18},{"offset":161,"note_id":19}],"text":"Taking note also of the reports of the Secretary-General on accounting standards and on the inventory control system for non-expendable property at Headquarters,","type":"paragraph","heading_level":null,"paragraph_type":"preambular","paragraph_level":1,"prefix":null,"links":[],"textWithHighlights":"*Taking note* also of the reports of the Secretary-General on accounting standards and on the inventory control system for non-expendable property at Headquarters,","mandates":[{"action_verb":"Taking note","action_verb_normalized":"take note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"01b6905d-c89c-525b-9af7-bcb862062e66","position":16,"note_ids":[],"note_references":[],"text":"Expressing deep concern about the persistence of problems and defects observed by the Board of Auditors in the financial administration and management of the United Nations,","type":"paragraph","heading_level":null,"paragraph_type":"preambular","paragraph_level":1,"prefix":null,"links":[],"textWithHighlights":"*Expressing* deep concern about the persistence of problems and defects observed by the Board of Auditors in the financial administration and management of the United Nations,","mandates":[{"action_verb":"Expressing","action_verb_normalized":"express concern","action_verb_type":"evaluative","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"1e93329e-de44-5289-97dd-b6b7b180729c","position":17,"note_ids":[20],"note_references":[{"offset":165,"note_id":20}],"text":"Noting with concern the observation by the Board of Auditors that there had been no significant improvement in effective budgetary control with regard to trust funds despite the fact that the Board had drawn attention to this problem in its report for the biennium ended 31 December 1993,","type":"paragraph","heading_level":null,"paragraph_type":"preambular","paragraph_level":1,"prefix":null,"links":[],"textWithHighlights":"*Noting* with concern the observation by the Board of Auditors that there had been no significant improvement in effective budgetary control with regard to trust funds despite the fact that the Board had drawn attention to this problem in its report for the biennium ended 31 December 1993,","mandates":[{"action_verb":"Noting","action_verb_normalized":"note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"a28da93d-6d7d-5675-94ce-067f521ea1b3","position":18,"note_ids":[],"note_references":[],"text":"Emphasizing the need to improve implementation of the recommendations of the Board of Auditors, as approved by the General Assembly,","type":"paragraph","heading_level":null,"paragraph_type":"preambular","paragraph_level":1,"prefix":null,"links":[],"textWithHighlights":"*Emphasizing* the need to improve implementation of the recommendations of the Board of Auditors, as approved by the General Assembly,","mandates":[{"action_verb":"Emphasizing","action_verb_normalized":"emphasize","action_verb_type":"reinforcing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"e8d1a4bf-3077-54e7-80a5-c024051c9f53","position":19,"note_ids":[],"note_references":[],"text":"Commending the Board of Auditors for carrying out its reviews in a comprehensive and efficient manner, in line with regulation 12.5 of the Financial Regulations of the United Nations,","type":"paragraph","heading_level":null,"paragraph_type":"preambular","paragraph_level":1,"prefix":null,"links":[],"textWithHighlights":"*Commending* the Board of Auditors for carrying out its reviews in a comprehensive and efficient manner, in line with regulation 12.5 of the Financial Regulations of the United Nations,","mandates":[{"action_verb":"Commending","action_verb_normalized":"commend","action_verb_type":"evaluative","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"465c3838-ef92-5c46-ae99-50dc8bc96613","position":20,"note_ids":[],"note_references":[],"text":"Accepts the financial reports and audited financial statements and the audit opinions and reports of the Board of Auditors regarding the aforementioned organizations, subject to the provisions of the present resolution;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"1.","links":[],"textWithHighlights":"*Accepts* the financial reports and audited financial statements and the audit opinions and reports of the Board of Auditors regarding the aforementioned organizations, subject to the provisions of the present resolution;","mandates":[{"action_verb":"Accepts","action_verb_normalized":"accept","action_verb_type":"deciding","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"2ac5459e-7ff5-5c46-89a7-c6e1f38e2982","position":21,"note_ids":[],"note_references":[],"text":"Also accepts the concise summary of principal findings, conclusions and recommendations of the Board of Auditors, subject to the provisions of the present resolution;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"2.","links":[],"textWithHighlights":"Also *accepts* the concise summary of principal findings, conclusions and recommendations of the Board of Auditors, subject to the provisions of the present resolution;","mandates":[{"action_verb":"accepts","action_verb_normalized":"accept","action_verb_type":"deciding","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"561a30fc-537a-5908-bce6-d05f14dbb06c","position":22,"note_ids":[],"note_references":[],"text":"Notes with serious concern that the Board of Auditors has qualified its audit opinion on the financial statements of the United Nations Development Programme, the United Nations Population Fund, the United Nations International Drug Control Programme, the United Nations Environment Programme, the United Nations Habitat and Human Settlements Foundation and the United Nations Conference on Human Settlements (Habitat II);","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"3.","links":[],"textWithHighlights":"*Notes* with serious concern that the Board of Auditors has qualified its audit opinion on the financial statements of the United Nations Development Programme, the United Nations Population Fund, the United Nations International Drug Control Programme, the United Nations Environment Programme, the United Nations Habitat and Human Settlements Foundation and the United Nations Conference on Human Settlements (Habitat 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audit;","mandates":[{"action_verb":"Requests","action_verb_normalized":"request","action_verb_type":"directive","assignees":[{"assignee":"the Secretary-General and the executive heads of the United Nations funds and programmes mentioned in paragraph 3 above","assignee_normalized":"Secretary-General and the executive heads of the United Nations funds and programmes mentioned in paragraph 3 above","assignee_type":"secretary-general"}],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"d2833319-42a1-585e-9810-d2df6d14a6cf","position":24,"note_ids":[],"note_references":[],"text":"Reiterates its request that the Board of Auditors continue its audit coverage of all peacekeeping operations;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"5.","links":[],"textWithHighlights":"*Reiterates* its request that the Board of 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implemented and to point out, with greater precision, incidences of malpractice and violations of rules and regulations;","mandates":[{"action_verb":"Requests","action_verb_normalized":"request","action_verb_type":"directive","assignees":[{"assignee":"the Board of Auditors","assignee_normalized":"Board of Auditors","assignee_type":"un_body"}],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"19265bf6-017b-5fd9-8735-1a198dcab8e3","position":27,"note_ids":[],"note_references":[],"text":"Also requests the Board of Auditors to submit to the General Assembly at its fifty-second session proposals for improving the implementation, by the Secretary-General and the executive heads of the United Nations funds and programmes, of the recommendations of the Board, as approved by the Assembly, and for possible changes in reporting on the progress of such 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the Board of Auditors and the reports of the Secretary-General on the implementation of the recommendations of the Board, and requests the Secretary-General to ensure that the necessary financial and administrative support is provided to assure the timeliness of the transmission of those reports in the future;","mandates":[{"action_verb":"Notes","action_verb_normalized":"note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"3d5817b6-d092-5ad2-b93e-86acbf0b44f0","position":29,"note_ids":[],"note_references":[],"text":"Requests the Secretary-General and the executive heads of the United Nations funds and programmes to provide timely responses to the recommendations of the Board of Auditors, and reiterates its request that the reports on measures taken or to be taken in response to the recommendations of the Board include timetables for their implementation;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"10.","links":[],"textWithHighlights":"*Requests* <<the Secretary-General and the executive heads of the United Nations funds and programmes>> to provide timely responses to the recommendations of the Board of Auditors, and reiterates its request that the reports on measures taken or to be taken in response to the recommendations of the Board include timetables for their implementation;","mandates":[{"action_verb":"Requests","action_verb_normalized":"request","action_verb_type":"directive","assignees":[{"assignee":"the Secretary-General and the executive heads of the United Nations funds and programmes","assignee_normalized":"Secretary-General and the executive heads of the United Nations funds and 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measures;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"14.","links":[],"textWithHighlights":"*Notes* with satisfaction the improvement in internal audit functions and structures in the United Nations, including the level of professional expertise, and requests the executive heads of those funds and programmes which continue to suffer deficiencies in this regard to take appropriate corrective measures;","mandates":[{"action_verb":"Notes","action_verb_normalized":"note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"373e27d6-084d-51de-9f62-40f13aa0cce7","position":34,"note_ids":[],"note_references":[],"text":"Emphasizes the need for greater transparency and stricter controls for trust funds, including by ensuring, in particular, that expenditure from trust funds is not incurred without receipt of the corresponding income or on the basis of reimbursement to other accounts or the regular budget;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"15.","links":[],"textWithHighlights":"*Emphasizes* the need for greater transparency and stricter controls for trust funds, including by ensuring, in particular, that expenditure from trust funds is not incurred without receipt of the corresponding income or on the basis of reimbursement to other accounts or the regular budget;","mandates":[{"action_verb":"Emphasizes","action_verb_normalized":"emphasize","action_verb_type":"reinforcing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"76e81e1c-5699-51f6-9904-ce858498bdb5","position":35,"note_ids":[],"note_references":[],"text":"Welcomes the efforts made by organizations in the biennium 1994-1995 to comply with the United Nations common accounting standards;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"16.","links":[],"textWithHighlights":"*Welcomes* the efforts made by organizations in the biennium 1994-1995 to comply with the United Nations common accounting standards;","mandates":[{"action_verb":"Welcomes","action_verb_normalized":"welcome","action_verb_type":"evaluative","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"de6b1420-d9c7-5ba3-9403-b665a23f9fea","position":36,"note_ids":[],"note_references":[],"text":"Notes, however, that further work needs to be done in the biennium 1996-1997 to bring the financial statements fully in line with the United Nations common accounting standards, and requests the Secretary-General and the executive heads of the United Nations organizations and programmes to pursue their efforts to ensure full compliance with those standards, regarding, in particular, disclosure of valuation of property and cash held in non-convertible currencies, calculation and disclosure of end-of-service liability for termination benefits and better disclosure of delays in the collection of assessed contributions;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"17.","links":[],"textWithHighlights":"*Notes*, however, that further work needs to be done in the biennium 1996-1997 to bring the financial statements fully in line with the United Nations common accounting standards, and requests the Secretary-General and the executive heads of the United Nations organizations and programmes to pursue their efforts to ensure full compliance with those standards, regarding, in particular, disclosure of valuation of property and cash held in non-convertible currencies, calculation and disclosure of end-of-service liability for termination benefits and better disclosure of delays in the collection of assessed contributions;","mandates":[{"action_verb":"Notes","action_verb_normalized":"note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"734ba5a5-46e9-5149-8682-0439f587ff1e","position":37,"note_ids":[21,22],"note_references":[{"offset":145,"note_id":21},{"offset":223,"note_id":22}],"text":"Takes note of the recommendations of the Board of Auditors concerning budgetary assumptions used in the preparation of biennial programme budgets and the comments of the Secretary-General and the Advisory Committee thereon, and requests them to keep the matter under review;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"18.","links":[],"textWithHighlights":"*Takes note* of the recommendations of the Board of Auditors concerning budgetary assumptions used in the preparation of biennial programme budgets and the comments of the Secretary-General and the Advisory Committee thereon, and requests them to keep the matter under review;","mandates":[{"action_verb":"Takes note","action_verb_normalized":"take note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"49c14d6e-8b8a-5bed-9b28-50cc29c4e59d","position":38,"note_ids":[23],"note_references":[{"offset":164,"note_id":23}],"text":"Takes note also of the comments of the Board of Auditors on the need to improve performance reporting, and concurs with the recommendation of the Advisory Committee that the Secretary-General should work towards improving the format of reports, in particular by providing more up-to-date information relating to actual expenditure figures;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"19.","links":[],"textWithHighlights":"*Takes note* also of the comments of the Board of Auditors on the need to improve performance reporting, and concurs with the recommendation of the Advisory Committee that the Secretary-General should work towards improving the format of reports, in particular by providing more up-to-date information relating to actual expenditure figures;","mandates":[{"action_verb":"Takes note","action_verb_normalized":"take note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"37290a13-d8ee-53ef-aafc-3741d40c03da","position":39,"note_ids":[],"note_references":[],"text":"Stresses the importance of the timely completion of the self-evaluation of subprogrammes, and requests the Secretary-General to ensure better coverage and monitoring of self-evaluations;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"20.","links":[],"textWithHighlights":"*Stresses* the importance of the timely completion of the self-evaluation of subprogrammes, and requests the Secretary-General to ensure better coverage and monitoring of self-evaluations;","mandates":[{"action_verb":"Stresses","action_verb_normalized":"stress","action_verb_type":"reinforcing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"2213d5a0-e7da-5420-9fa1-500b8b6bc607","position":40,"note_ids":[],"note_references":[],"text":"Requests the Board of Auditors, the Office of Internal Oversight Services and the Joint Inspection Unit to maintain and enhance, whenever possible, their cooperation, while respecting the clear distinction between internal and external oversight responsibilities;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"21.","links":[],"textWithHighlights":"*Requests* <<the Board of Auditors, the Office of Internal Oversight Services and the Joint Inspection Unit>> to maintain and enhance, whenever possible, their cooperation, while respecting the clear distinction between internal and external oversight responsibilities;","mandates":[{"action_verb":"Requests","action_verb_normalized":"request","action_verb_type":"directive","assignees":[{"assignee":"the Board of Auditors, the Office of Internal Oversight Services and the Joint Inspection Unit","assignee_normalized":"Board of Auditors","assignee_type":"secretariat_entity"}],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"d0d57234-e5ac-51f9-9d3d-2a0469549011","position":41,"note_ids":[],"note_references":[],"text":"Regrets that there was a steady decline in net income from revenue-producing activities during the biennium 1994-1995;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"22.","links":[],"textWithHighlights":"*Regrets* that there was a steady decline in net income from revenue-producing activities during the biennium 1994-1995;","mandates":[{"action_verb":"Regrets","action_verb_normalized":"regret","action_verb_type":"evaluative","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"980c689b-4c13-5ea5-8222-8ef94b01c924","position":42,"note_ids":[],"note_references":[],"text":"Also regrets that the United Nations Postal Administration and the services to visitors incurred net losses during the biennium 1994-1995, and requests the Secretary-General to take all necessary measures to redress the situation and to report thereon to the General Assembly;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"23.","links":[],"textWithHighlights":"Also *regrets* that the United Nations Postal Administration and the services to visitors incurred net losses during the biennium 1994-1995, and requests the Secretary-General to take all necessary measures to redress the situation and to report thereon to the General Assembly;","mandates":[{"action_verb":"regrets","action_verb_normalized":"regret","action_verb_type":"evaluative","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"3675f6eb-b154-574d-a97a-b719a660c65d","position":43,"note_ids":[],"note_references":[],"text":"Decides to consider the other substantive findings and recommendations of the Board of Auditors under the relevant agenda items, and decides also to consider in future, where appropriate, the substantive findings and recommendations of the Board under the relevant agenda items;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"24.","links":[],"textWithHighlights":"*Decides* to consider the other substantive findings and recommendations of the Board of Auditors under the relevant agenda items, and decides also to consider in future, where appropriate, the substantive findings and recommendations of the Board under the relevant agenda items;","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":"1cb8fd92-a1ff-50a0-8f22-b0483fcca922","position":44,"note_ids":[],"note_references":[],"text":"B","type":"heading","heading_level":1,"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":"594feb79-4356-5916-bb81-9a886d2a0263","position":45,"note_ids":[],"note_references":[],"text":"Expressing concern at the failure of some implementing and executing agencies to comply with funding and project agreements concluded with United Nations funds and programmes,","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"},{"extraction_quality_warning":false,"id":"bb121691-7b03-5edd-9554-50415d0de33f","position":46,"note_ids":[24],"note_references":[{"offset":398,"note_id":24}],"text":"Notes with deep concern the serious irregular financial practices in the United Nations Centre for Human Settlements and the decision by the management of the United Nations Habitat and Human Settlements Foundation to divert $900,000 from Foundation funds in order to meet the financing requirements for the preparatory activities of the United Nations Conference on Human Settlements (Habitat II);","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"1.","links":[],"textWithHighlights":"*Notes* with deep concern the serious irregular financial practices in the United Nations Centre for Human Settlements and the decision by the management of the United Nations Habitat and Human Settlements Foundation to divert $900,000 from Foundation funds in order to meet the financing requirements for the preparatory activities of the United Nations Conference on Human Settlements (Habitat II);","mandates":[{"action_verb":"Notes","action_verb_normalized":"note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"ee223cba-1c20-5bdc-8451-dc7b59460c98","position":47,"note_ids":[],"note_references":[],"text":"Draws the attention of the Commission on Human Settlements to those irregularities with a view to its requesting immediate corrective action at its sixteenth session;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"2.","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"72eb7e7a-481b-5b71-b0c8-c5209fa6ef60","position":48,"note_ids":[25],"note_references":[{"offset":272,"note_id":25}],"text":"Notes the actions taken by the Office of the United Nations High Commissioner for Refugees and the Executive Committee of the Programme of the High Commissioner at its forty-seventh session with regard to the implementation of the recommendations of the Board of Auditors;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"3.","links":[],"textWithHighlights":"*Notes* the actions taken by the Office of the United Nations High Commissioner for Refugees and the Executive Committee of the Programme of the High Commissioner at its forty-seventh session with regard to the implementation of the recommendations of the Board of Auditors;","mandates":[{"action_verb":"Notes","action_verb_normalized":"note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"c98f378c-1520-5de7-bbaa-2bc178885b75","position":49,"note_ids":[],"note_references":[],"text":"Welcomes initiatives taken by the Office of the United Nations High Commissioner for Refugees to improve the procedure for selecting implementing partners and auditing their activities, and emphasizes the need for improvement by other funds and programmes in the process of selecting implementing and executing partners;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"4.","links":[],"textWithHighlights":"*Welcomes* initiatives taken by the Office of the United Nations High Commissioner for Refugees to improve the procedure for selecting implementing partners and auditing their activities, and emphasizes the need for improvement by other funds and programmes in the process of selecting implementing and executing partners;","mandates":[{"action_verb":"Welcomes","action_verb_normalized":"welcome","action_verb_type":"evaluative","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"07cf1c33-739f-5661-93e1-da1c76d354b8","position":50,"note_ids":[],"note_references":[],"text":"Notes with grave concern the serious problems identified with regard to the United Nations Development Programme reserve for field accommodation;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"5.","links":[],"textWithHighlights":"*Notes* with grave concern the serious problems identified with regard to the United Nations Development Programme reserve for field accommodation;","mandates":[{"action_verb":"Notes","action_verb_normalized":"note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"ca50187c-11a3-5feb-b1db-a5cb12cbc2b5","position":51,"note_ids":[26],"note_references":[{"offset":341,"note_id":26}],"text":"Notes the actions taken by the Administrator and the Executive Board of the United Nations Development Programme at the first regular session of 1997 of the Executive Board of the United Nations Development Programme and of the United Nations Population Fund with regard to the implementation of the recommendations of the Board of Auditors;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"6.","links":[],"textWithHighlights":"*Notes* the actions taken by the Administrator and the Executive Board of the United Nations Development Programme at the first regular session of 1997 of the Executive Board of the United Nations Development Programme and of the United Nations Population Fund with regard to the implementation of the recommendations of the Board of Auditors;","mandates":[{"action_verb":"Notes","action_verb_normalized":"note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"d7bf7809-0b57-5c5b-88a7-c37c876a3ad2","position":52,"note_ids":[27],"note_references":[{"offset":259,"note_id":27}],"text":"Notes also the actions taken by the Executive Director and the Executive Board of the United Nations Children's Fund at the first regular session of 1997 of the Executive Board with regard to the implementation of the recommendations of the Board of Auditors;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"7.","links":[],"textWithHighlights":"*Notes* also the actions taken by the Executive Director and the Executive Board of the United Nations Children's Fund at the first regular session of 1997 of the Executive Board with regard to the implementation of the recommendations of the Board of Auditors;","mandates":[{"action_verb":"Notes","action_verb_normalized":"note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"7987dc4e-456e-52d5-8d31-a10990e30c14","position":53,"note_ids":[28],"note_references":[{"offset":32,"note_id":28}],"text":"Takes note of the recommendation that the United Nations Children's Fund review its policy of recording cash assistance in connection with programme expenditures for consistency with financial regulations and programme management procedures, and notes the finding that financial control over cash assistance was not being fully achieved;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"8.","links":[],"textWithHighlights":"*Takes note* of the recommendation that the United Nations Children's Fund review its policy of recording cash assistance in connection with programme expenditures for consistency with financial regulations and programme management procedures, and notes the finding that financial control over cash assistance was not being fully achieved;","mandates":[{"action_verb":"Takes note","action_verb_normalized":"take note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"317f0860-50f0-5dc0-8568-3ed904e67aad","position":54,"note_ids":[],"note_references":[],"text":"Takes note also of decision 19/26, adopted by the Governing Council of the United Nations Environment Programme on 7 February 1997, on the report of the Board of Auditors, and the Council's request that the Executive Director implement the necessary corrective actions recommended by the Board before the end of the biennium 1996-1997;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"9.","links":[],"textWithHighlights":"*Takes note* also of decision 19/26, adopted by the Governing Council of the United Nations Environment Programme on 7 February 1997, on the report of the Board of Auditors, and the Council's request that the Executive Director implement the necessary corrective actions recommended by the Board before the end of the biennium 1996-1997;","mandates":[{"action_verb":"Takes note","action_verb_normalized":"take note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"4178e26e-32fb-5656-9910-57cb14c1bfe4","position":55,"note_ids":[],"note_references":[],"text":"Notes with great concern the serious problems in the United Nations Environment Programme reported by the Board of Auditors, including the fact that eight out of twelve projects audited had suffered cost overruns and nine had undergone time overruns because of difficulties in identifying consultants;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"10.","links":[],"textWithHighlights":"*Notes* with great concern the serious problems in the United Nations Environment Programme reported by the Board of Auditors, including the fact that eight out of twelve projects audited had suffered cost overruns and nine had undergone time overruns because of difficulties in identifying consultants;","mandates":[{"action_verb":"Notes","action_verb_normalized":"note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"0e609b83-2982-5b8e-81d5-c793532dfd49","position":56,"note_ids":[],"note_references":[],"text":"Draws the attention of the Governing Council of the United Nations Environment Programme to those irregularities with a view to its requesting immediate corrective action at its next scheduled sessions;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"11.","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"96520afc-918d-5c28-90ff-62b1894cee20","position":57,"note_ids":[29],"note_references":[{"offset":280,"note_id":29}],"text":"Notes the actions taken by the Executive Director of the United Nations Population Fund and the Executive Board of the United Nations Development Programme and of the United Nations Population Fund with regard to the implementation of the recommendations of the Board of Auditors.","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"12.","links":[],"textWithHighlights":"*Notes* the actions taken by the Executive Director of the United Nations Population Fund and the Executive Board of the United Nations Development Programme and of the United Nations Population Fund with regard to the implementation of the recommendations of the Board of Auditors.","mandates":[{"action_verb":"Notes","action_verb_normalized":"note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"44dcf2a5-a2b8-56f8-b36e-231cc877acff","position":58,"note_ids":[],"note_references":[],"text":"95th 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":"a4e4c56b-a35c-5855-a0f2-59fbafea355e","position":59,"note_ids":[],"note_references":[],"text":"3 April 1997","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":"927a88a8-6b88-567d-a26a-3a72adc67e96","position":60,"note_ids":[2],"note_references":[],"text":"Official Records of the General Assembly, Fifty-first Session, Supplement No. 5 (A/51/5), vol. I, sects. I and V; vol. II, sects. I and V; vol. III, sect. IV; and vol. IV, sects. I and V.","type":"footnote","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":"7cd29b5e-8795-539b-9617-8701b9f5203c","position":61,"note_ids":[3],"note_references":[],"text":"Ibid., Supplement No. 5A (A/51/5/Add.1), sects. I and IV.","type":"footnote","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":"8b0cce66-b14c-585d-bd4c-32bb0068e492","position":62,"note_ids":[4],"note_references":[],"text":"Ibid., Supplement No. 5B (A/51/5/Add.2), sects. I and IV.","type":"footnote","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":"c5d0b1ca-83e4-5777-bc76-66b7a723183c","position":63,"note_ids":[5],"note_references":[],"text":"Ibid., Supplement No. 5C (A/51/5/Add.3), sects. I and V.","type":"footnote","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":"5028d3b5-4231-5a1f-9a4b-5b0c29711a8b","position":64,"note_ids":[6],"note_references":[],"text":"Ibid., Supplement No. 5D (A/51/5/Add.4), sects. I and V.","type":"footnote","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":"38795e94-d753-5e23-800b-b543ad318480","position":65,"note_ids":[7],"note_references":[],"text":"Ibid., Supplement No. 5E (A/51/5/Add.5), sects. III and V.","type":"footnote","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":"913a49c5-4d5f-5da7-a7a9-d894cf111e43","position":66,"note_ids":[8],"note_references":[],"text":"Ibid., Supplement No. 5F (A/51/5/Add.6), sects. I and V.","type":"footnote","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":"825c872d-a251-5dc6-b4bc-f9c3d3ba4bf1","position":67,"note_ids":[9],"note_references":[],"text":"Ibid., Supplement No. 5G (A/51/5/Add.7), sects. I and V.","type":"footnote","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":"5e175480-2f6f-53a1-a964-a757d23c5edb","position":68,"note_ids":[10],"note_references":[],"text":"Ibid., Supplement No. 5H (A/51/5/Add.8), sects. I and IV.","type":"footnote","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":"03306c79-7460-537c-a60f-738eacb0d87d","position":69,"note_ids":[11],"note_references":[],"text":"Ibid., Supplement No. 5I (A/51/5/Add.9), sects. I and V.","type":"footnote","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":"9265f41d-240a-5816-aab4-bfa8f4c9f2c1","position":70,"note_ids":[12],"note_references":[],"text":"Ibid., Supplement No. 5J (A/51/5/Add.10), sects. 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