Financial reports and audited financial statements,
and reports of the Board of Auditors
A/RES/74/249
Environment Programme, 10 the United Nations Population Fund, 11 the United Nations
Human Settlements Programme, 12 the United Nations Office on Drugs and Crime, 13
the United Nations Office for Project Services, 14 the United Nations Entity for Gender
Equality and the Empowerment of Women (UN-Women), 15 the International Residual
Mechanism for Criminal Tribunals 16 and the United Nations Joint Staff Pension
Fund, 17 the note by the Secretary-General transmitting the concise summary of the
principal findings and conclusions contained in the reports of the Board of Auditors
for the annual financial period 2018, 18 the reports of the Secretary-General on the
implementation of the recommendations of the Board of Auditors contained in its
reports on the United Nations 19 and on the United Nations funds and programmes 20
for the year ended 31 December 2018, the report of the Secretary of the United
Nations Joint Staff Pension Board and the Representative of the Secretary -General
for the investment of the assets of the Fund on the implementation of the
recommendations of the Board of Auditors contained in its repo rt for the year ended
31 December 2018 on the United Nations Joint Staff Pension Fund 21 and the related
report of the Advisory Committee on Administrative and Budgetary Questions, 22
1.
Takes note of the audit opinions and findings, and endorses the
recommendations, contained in the reports of the Board of Auditors; 1–17
2.
Endorses the conclusions and recommendations contained in the report of
the Advisory Committee on Administrative and Budgetary Questions; 22
3.
Reaffirms that the Board of Auditors shall be completely independent and
solely responsible for the conduct of audits;
4.
Decides to consider further the report of the Board of Auditors on the
International Residual Mechanism for Criminal Tribunals 16 under the agenda item
relating to the Mechanism;
5.
Also decides to consider further the report of the Board of Auditors on the
United Nations Joint Staff Pension Fund 17 under the agenda item relating to the
Pension Fund;
6.
Commends the Board of Auditors for the continued high quality of its
reports and the streamlined format thereof;
7.
Takes note of the reports of the Secretary-General on the implementation
of the recommendations of the Board of Auditors contained in its reports for the year
ended 31 December 2018 on the United Nations 19 and on the United Nations funds
and programmes; 20
8.
Reiterates its request to the Secretary-General and the executive heads of
the funds and programmes of the United Nations to ensure full implementation of the
recommendations of the Board of Auditors and the related recommendations of the
Advisory Committee in a prompt and timely manner, to continue to hold programme
__________________
10
11
12
13
14
15
16
17
18
19
20
21
22
2/3
Ibid., Supplement No. 5G (A/74/5/Add.7).
Ibid., Supplement No. 5H (A/74/5/Add.8).
Ibid., Supplement No. 5I (A/74/5/Add.9).
Ibid., Supplement No. 5J (A/74/5/Add.10).
Ibid., Supplement No. 5K (A/74/5/Add.11).
Ibid., Supplement No. 5L (A/74/5/Add.12).
Ibid., Supplement No. 5O (A/74/5/Add.15).
Ibid., Supplement No. 5P (A/74/5/Add.16).
A/74/202.
A/74/323.
A/74/323/Add.1.
A/74/329.
A/74/528 and A/74/528/Corr.1.
19-22677