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

A/RES/66/232BView PDF

Who adopted this document and its mandates?

A Resolution of the General Assembly, under agenda item 131 Financial reports and audited financial statements, and reports of the Board of Auditors, published in 2012.

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?

5 subjects

Auditing Financial Management Financial Statements Peacekeeping Operations Purchasing

What’s in this document?

20 operative paragraphs

B²

²Resolution 66/232, in section VI of the Official Records of the General Assembly, Sixty-sixth Session, Supplement No. 49 (A/66/49), vol. I, becomes resolution 66/232 A.

I.Financial reports and audited financial statements, and reports of the Board of Auditors

Accepts the financial report on and audited financial statements of the United Nations peacekeeping operations for the period from 1 July 2010 to 30 June 2011;Error: Reference source not found

Takes note of the observations and endorses the recommendations contained in the report of the Board of Auditors;⁶

⁶Official Records of the General Assembly, Sixty-sixth Session, Supplement No. 5, vol. II (A/66/5 (Vol. II)), chap. II.

Also takes note of the observations and endorses the recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions;Error: Reference source not found

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

Notes with encouragement that there were improvements in the financial and administrative management of peacekeeping operations, and expects that those trends will be sustained in future financial periods;

Stresses the importance of the Secretary-General’s stewardship of the management of assets for peacekeeping;

Expresses its concern with respect to the extent of cancellation of prior-period obligations and the continued high level of obligations raised during the last month of the financial period, and requests the Secretary-General to make further efforts to improve current practices regarding unliquidated obligations;

Emphasizes the need to continue to implement the International Public Sector Accounting Standards and stresses that the leadership and commitment of senior managers is critical to ensure timely and full implementation of the Standards throughout peacekeeping;

Recalls its resolution 66/246 of 24 December 2011, and requests the Secretary-General to require all missions to establish their own International Public Sector Accounting Standards implementation teams with clear terms of reference, take proactive action to identify the specific needs of peacekeeping operations and work closely with the United Nations Secretariat implementation team to expedite the preparations for the implementation of the Standards;

Expresses concern that there is weakness in the oversight of procurement, and requests the Secretary-General to provide a thorough analysis of the oversight of procurement in United Nations peacekeeping operations, in order to enhance its management in a more accountable manner, in the context of his next report on the implementation of the recommendations of the Board of Auditors concerning peacekeeping operations;

Takes note of the report of the Secretary-General on the implementation of the recommendations of the Board of Auditors concerning United Nations peacekeeping operations for the financial period ended 30 June 2011;Error: Reference source not found

Requests the Secretary-General to ensure the full implementation of 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;

Also requests the Secretary-General to continue to indicate an expected time frame for the implementation of the recommendations of the Board of Auditors and the priorities for their implementation, including the office holders to be held accountable and measures taken in that regard;

Further requests the Secretary-General to provide, in his next report on the implementation of the recommendations of the Board of Auditors concerning United Nations peacekeeping operations, a full explanation for the delays in the implementation of all outstanding recommendations of the Board, the root causes of the recurring issues and the measures to be taken;

II.Role of the Board of Auditors in the conduct of performance audits

Recalling paragraphs 19 and 20 of resolution 65/243 B,

Having considered the note by the Secretary-General transmitting the report of the Board of Auditors on enhancing accountability, transparency and cost-effectiveness in the United Nations system: proposal to clarify and enhance the role of the Board of Auditors in the conduct of performance audits,⁷ as well as the related report of the Advisory Committee on Administrative and Budgetary Questions,⁸

⁷A/66/747 and Corr.1.

⁸A/66/806.

Takes note of the note by the Secretary-General transmitting the report of the Board of Auditors on the role of the Board in the conduct of performance audits;Error: Reference source not found

Also takes note of the observations and endorses the 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;

Reaffirms that the Board of Auditors shall be completely independent and solely responsible for the conduct of audits;

Recognizes the importance of the Board of Auditors continuing to include information on matters it deems necessary to draw to the attention of the governing bodies, in accordance with regulation 7.11 of the Financial Regulations and Rules of the United Nations;⁹

⁹ST/SGB/2003/7 and Amend.1.

Takes note of paragraphs 25 and 34 of the report of the Advisory Committee on Administrative and Budgetary Questions, concurs with the Advisory Committee that a more formal mechanism between the Board of Auditors and the Advisory Committee is unnecessary, and stresses the need for the Board to continue to provide to its clients the full range of high-quality audit services;

Recognizes the importance of the continued comprehensiveness of information contained in the reports of the Board of Auditors, which is beneficial for the consideration of administrative and budgetary issues of the United Nations system.