Financial Reports and Audited Financial Statements, and Reports of the Board of Auditors

A/RES/64/227View PDF

Who adopted this document and its mandates?

A Resolution of the General Assembly, under agenda item 129 Financial reports and audited financial statements, and reports of the Board of Auditors, published in 2010.

What else is in this group?

84 documents · 1984–2026

Newer documents in this group exist (latest: 2026).

Year	Symbol	Title	Word length	Text similarity
2026	A/RES/80/231 B	Financial reports and audited financial statements, and reports of the Board of Auditors	—	–
2025	A/RES/80/231	Financial reports and audited financial statements, and reports of the Board of Auditors	695	–
2025	A/RES/79/245 B	Financial reports and audited financial statements, and reports of the Board of Auditors	—	–
2024	A/RES/79/245 A	Financial reports and audited financial statements, and reports of the Board of Auditors	—	–
2024	A/RES/78/242 B	Financial reports and audited financial statements, and reports of the Board of Auditors	—	–

This group bundles related documents that are not individually ordered.

What subjects does this mandate have?

4 subjects

Accountability Auditing Financial Statements Programme Implementation

What’s in this document?

11 operative paragraphs

Accepts the financial report and audited financial statements and the report and audit opinion of the Board of Auditors on the voluntary funds administered by the United Nations High Commissioner for Refugees for the year ended 31 December 2008;Error: Reference source not found

Endorses the recommendations of the Board of Auditors contained in its report on the voluntary funds administered by the United Nations High Commissioner for Refugees for the year ended 31 December 2008;⁵

⁵Official Records of the General Assembly, Sixty-fourth Session, Supplement No. 5E (A/64/5/Add.5), chap. II.

Notes the concerns as contained in the qualified audit opinion of the Board of Auditors on the financial statements of the voluntary funds administered by the United Nations High Commissioner for Refugees for the year ended 31 December 2008,⁶ after its modified opinion on the financial statements for the year ended 31 December 2007,⁷ notes also the measures taken by the Office of the United Nations High Commissioner for Refugees to address the seriousness of its financial problems, and encourages the High Commissioner to implement all the recommendations of the Board and to report to the relevant governing bodies on progress made in this regard;

⁶Ibid., chap. III.

⁷Ibid., Sixty-third Session, Supplement No. 5E (A/63/5/Add.5), chap. III.

Commends the Board of Auditors for the quality of its report and the streamlined format thereof;

Takes note of the note by the Secretary-General transmitting to the General Assembly the letter dated 10 July 2009 from the Chairman of the Board of Auditors transmitting the report of the Board on the implementation of its recommendations relating to the biennium 2006–2007;Error: Reference source not found

Endorses the conclusions and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions,Error: Reference source not found subject to the provisions of the present resolution;

Commends the Board of Auditors for its identification of common reasons for the lack of full implementation of the recommendations, as well as good practices in relation to the implementation and follow-up of its reports;

Requests the Secretary-General and the executive heads of the funds and programmes of the United Nations to ensure full implementation of all the recommendations of the Board of Auditors and the related recommendations of the Advisory Committee on Administrative and Budgetary Questions in a prompt and timely manner and to continue to hold programme managers accountable for the non-implementation of recommendations;

Reiterates its request to the Secretary-General to provide in his reports on the implementation of the recommendations of the Board of Auditors on the accounts of the United Nations as well as on the financial statements of its funds and programmes a full explanation for the delays in the implementation of the recommendations of the Board, in particular those not yet fully implemented that are two or more years old;

Also reiterates its request to the Secretary-General to indicate in future reports an expected time frame for the implementation of the recommendations of the Board of Auditors, as well as the priorities, benchmarks and deadlines, and measures to hold office holders accountable;

Takes note of paragraph 16 of the report of the Advisory Committee on Administrative and Budgetary Questions.

Who adopted this document and its mandates?

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