A/RES/50/204 Page 4 3. Requests the High Commissioner to implement as a matter of urgency the recommendations of the Board of Auditors, taking into account the views expressed by the Member States and keeping the Board fully informed of the ongoing measures taken, and requests the Board to report thereon to the General Assembly at its fifty-first session; 4. Also requests the High Commissioner to work out and put in place, as a matter of urgency, procedures enhancing the efficiency of implementation of the recommendations of the Board of Auditors; 5. Further requests the High Commissioner to review with due diligence the content of the audit report, submitted to her before its issuance, in order to ensure the quality of the information issued for the use of the Member States; 6. Notes with appreciation that in the programme of work for 1996 recently adopted by the Executive Committee of the United Nations High Commissioner for Refugees for its Standing Committee, the follow-up by the High Commissioner to the observations and recommendations of the Board of Auditors will be addressed in a systematic manner, in particular regarding issues related to implementing partners; 7. Reiterates its request that the Secretary-General and the executive heads of the United Nations organizations, funds and programmes comply with the common accounting standards approved by the General Assembly and that they address the specific recommendations made by the Board of Auditors in this regard; 10/ 8. Requests the High Commissioner to amend the term "funds available" in statement II of the audited financial statements of the voluntary funds administered by the High Commissioner, and in its annex, 11/ in order to correct the financial information disclosed and to reflect more accurately the financial resources available. 100th plenary meeting 23 December 1995 C The General Assembly, Recalling its resolutions 47/211 of 23 December 1992 and 48/216 B of 23 December 1993, as well as previous relevant resolutions, Noting that the responses requested in the aforementioned resolutions have not been received, Noting with concern the numerous weaknesses highlighted by the Board of Auditors in its report on the liquidation of the United Nations Transitional Authority in Cambodia, 12/ especially as far as inventories are concerned, 10/ A/49/214, annex. 11/ Official Records of the General Assembly, Fiftieth Session, Supplement No. 5E (A/50/5/Add.5), chap. III, statement II and annex. 12/ See A/49/943, annex. /...