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

A/RES/75/242 BView PDF

Who adopted this document and its mandates?

A Resolution of the General Assembly, under agenda item 138 Financial reports and audited financial statements, and reports of the Board of Auditors, published in 2021.

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?

2 subjects

Auditing Financial Statements

What’s in this document?

11 operative paragraphs

B¹

¹Resolution 75/242, in section VI of the Official Records of the General Assembly, Seventy-fifth Session, Supplement No. 49 (A/75/49), vol. I, becomes resolution 75/242 A.

Takes note of the audit opinions and findings, and endorses the recommendations, contained in the report of the Board of Auditors;

Endorses the conclusions and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions;

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

Reaffirms that the Board of Auditors may make observations with respect to the efficiency of the financial procedures, the accounting system, the internal financial controls and, in general, the administration and management of the Organization, and recognizes that the recommendations of the Board are provided to the Secretary-General in the Board’s capacity as independent auditor, and that acceptance of recommendations by the Secretary-General does not negate existing prerogatives and legislative responsibilities of the General Assembly;

Notes that certain matters in the report of the Board of Auditors on peacekeeping operations relate to policy matters, and reaffirms the prerogatives of the Member States and relevant organs of the United Nations on policy matters;

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 2020;

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 in a prompt and timely manner;

Emphasizes that unhindered communication and cooperation between the Board and the Administration in the conduct of audits and during the preparation of their respective reports is indispensable to informed decision-making by the General Assembly;

Recalls paragraph 43 of section III of its resolution 70/286 of 17 June 2016, and requests the Secretary-General to continue to strengthen accountability, oversight and internal controls, including in the areas of procurement and asset management across peacekeeping missions;

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;

Also 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.

Who adopted this document and its mandates?

What else is in this group?

What subjects does this mandate have?

What’s in this document?

B1

Table of contents

B¹