Financial reports and audited financial statements, and reports of the Board of Auditors A/RES/74/249 managers accountable for the non-implementation of recommendations and to effectively address the root causes of the problems highlighted by the Board; 9. Reiterates its request to the Secretary-General to provide in his reports on the implementation of the recommendations of the Board of Auditors a full explanation for the delays in the implementation of the recommendations of the Board, in particular those recommendations not yet fully implemented that are two or more years old; 10. Also reiterates its request to the Secretary-General to indicate in future reports an expected time frame for the implementation of the recommendations of the Board of Auditors, as well as the priorities for their implementation and th e office holders to be held accountable. 52nd (resumed) plenary meeting 27 December 2019 19-22677 3/3