United Nations A/RES/60/234 General Assembly Distr.: General 6 February 2006 Sixtieth session Agenda item 121 Resolution adopted by the General Assembly on 23 December 2005 [on the report of the Fifth Committee (A/60/561)] 60/234. Financial reports and audited financial statements, and reports of the Board of Auditors The General Assembly, Recalling its resolutions 59/264 A of 23 December 2004 and 59/264 B of 22 June 2005, Having considered the audited financial statements and the report of the Board of Auditors on the voluntary funds administered by the United Nations High Commissioner for Refugees for the year ended 31 December 2004, 1 the note by the Secretary-General transmitting to the General Assembly the letter dated 1 July 2005 from the Chairman of the Board of Auditors transmitting the report of the Board on implementation of its recommendations relating to the biennium 2002–2003, 2 and the related report of the Advisory Committee on Administrative and Budgetary Questions, 3 Recognizing the difficult conditions under which the Office of the United Nations High Commissioner for Refugees does its work, 1. Accepts the financial report and audited financial statements and the report and audit opinion of the Board of Auditors regarding the voluntary funds administered by the United Nations High Commissioner for Refugees for the period from 1 January to 31 December 2004;1 2. report; 4 Endorses the recommendations of the Board of Auditors contained in its 3. Also endorses the conclusions and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions,3 subject to the provisions of the present resolution; _______________ 1 Official Records of the General Assembly, Sixtieth Session, Supplement No. 5E (A/60/5/Add.5). A/60/113. 3 A/60/387. 4 See Official Records of the General Assembly, Sixtieth Session, Supplement No. 5E (A/60/5/Add.5), chap. II. 2 05-50164