A/RES/55/220 Tribunal for the Prosecution of Persons Responsible for Serious Violations of International Humanitarian Law Committed in the Territory of the Former Yugoslavia since 1991, 15 the reports and audit opinions of the Board of Auditors, 16 the concise summary of principal findings, conclusions and recommendations contained in the reports prepared by the Board of Auditors on the audit of the accounts, 17 the reports of the Secretary-General on the measures taken to implement the recommendations of the Board of Auditors 18 and the report of the Advisory Committee on Administrative and Budgetary Questions, 19 1. Accepts the financial reports and audited financial statements and the reports and audit opinions of the Board of Auditors regarding the above-mentioned organizations, subject to the provisions of the present resolution, with the exception of the financial statements of the United Nations Development Programme,4 the United Nations Population Fund 10 and the Fund of the United Nations International Drug Control Programme; 12 2. Approves all the recommendations and conclusions contained in the reports of the Board of Auditors, and endorses the observations and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions; 19 3. Decides to defer action on the financial statements of the United Nations Development Programme, the United Nations Population Fund and the Fund of the United Nations International Drug Control Programme for the period ended 31 December 1999, pending certification by the Board of Auditors that satisfactory progress is being made towards removing the reasons for the qualified opinions or that the matter has been resolved, and decides to revert to this matter at its resumed fifty-fifth session; 4. Commends the Board of Auditors for the quality of its reports, in particular with respect to its comments on the management of resources; 5. Requests the Secretary-General and the executive heads of the funds and programmes of the United Nations to present their financial statements on time so that the Board of Auditors can audit them and submit its reports to the General Assembly in accordance with the six-week rule; 6. Takes note of the reports of the Secretary-General on the implementation of the recommendations of the Board of Auditors;18 7. Notes that the first report of the Secretary-General on the implementation of the recommendations of the Board of Auditors on the accounts of the United 15 Ibid., Supplement No. 5L (A/55/5/Add.12). Ibid., Supplement No. 5 (A/55/5), vol. I, chaps. II and III; vol. III, chaps. II and III; and vol. IV, chaps. II and III; ibid., Supplement No. 5A (A/55/5/Add.1), chaps. II and III; ibid., Supplement No. 5B (A/55/5/Add.2), chaps. II and III; ibid., Supplement No. 5C and corrigendum (A/55/5/Add.3 and Corr.1), chaps. II and III; ibid., Supplement No. 5D (A/55/5/Add.4), chaps. II and III; ibid., Supplement No. 5E (A/55/5/Add.5), chaps. I and II; ibid., Supplement No. 5F (A/55/5/Add.6), chaps. II and III; ibid., Supplement No. 5G (A/55/5/Add.7), chaps. II and III; ibid., Supplement No. 5H (A/55/5/Add.8), chaps. II and III; ibid., Supplement No. 5I (A/55/5/Add.9), chaps. II and III; ibid., Supplement No. 5J (A/55/5/Add.10), chaps. II and III; ibid., Supplement No. 5K (A/55/5/Add.11), chaps. II and III; and ibid., Supplement No. 5L (A/55/5/Add.12), chaps. II and III. 17 See A/55/364. 18 A/55/80 and Add.1 and A/55/380 and Add.1. 19 A/55/487. 16 2