A/RES/55/220 Nations for the biennium ended 31 December 1999 20 did not comply with the provisions of General Assembly resolution 54/248 of 23 December 1999 regarding the inclusion of a footnote giving the reason for the late submission of a report; 8. Requests the Secretary-General to review the question of the term of office of the Board of Auditors and to report to the General Assembly at its resumed fifty-fifth session under the item entitled “Review of the efficiency of the administrative and financial functioning of the United Nations”; 9. Decides to consider the reports of the Board of Auditors on the International 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 and the International Criminal Tribunal for the Prosecution of Persons Responsible for Genocide and Other Serious Violations of International Humanitarian Law Committed in the Territory of Rwanda and Rwandan Citizens Responsible for Genocide and Other Such Violations Committed in the Territory of Neighbouring States between 1 January and 31 December 1994 14 also under the agenda items relating to the financing of the Tribunals; 10. Requests the Secretary-General to prepare the financial reports and audited financial statements for the International Tribunal for the Former Yugoslavia and the International Criminal Tribunal for Rwanda in line with their budget cycles; 11. Calls upon the executive heads of the funds and programmes of the United Nations to improve their procurement practices, as appropriate, using the Procurement Division of the Office of Central Support Services of the Secretariat as a model in such areas as the posting of bids on the Internet and inviting all registered suppliers to bid; 12. Requests the Secretary-General and the executive heads of the funds and programmes of the United Nations, in conjunction with the Board of Auditors, to continue to evaluate what financial information should be presented in the financial statements and schedules and what should be presented in annexes to the statements in accordance with the United Nations accounting standards. 89th plenary meeting 23 December 2000 20 A/55/380. 3