A/RES/50/204 Page 2 Transitional Authority in Cambodia 5/ and the report of the Advisory Committee on Administrative and Budgetary Questions, 6/ Noting the measures taken by the United Nations Institute for Training and Research to give appropriate consideration and attention to the recommendations in earlier audit reports, as commented upon by the Board of Auditors in the annex to its report, 7/ Taking note with concern of the comments of the Board of Auditors regarding measures taken by the Administration of the Office of the United Nations High Commissioner for Refugees on follow-up action to implement the recommendations of the Board, contained in the annex to its report, 8/ Stressing the importance of efficient resource management in all United Nations organizations and programmes, 1. Recognizes that the Board of Auditors provides the General Assembly with objective information, advice and assurance by conducting its audits in a completely independent and comprehensive manner, as stipulated in regulations 12.5 and 12.6 of the Financial Regulations of the United Nations, and reiterates its appreciation to the Board for the action-oriented and concrete recommendations contained in its reports; 2. Accepts the financial reports and audited financial statements and the audit opinions and reports of the Board of Auditors regarding the aforementioned organizations and the liquidation of the United Nations Transitional Authority in Cambodia; 3. Also accepts the concise summary of principal findings, conclusions and recommendations for remedial action of the Board of Auditors and the comments thereon contained in the report of the Advisory Committee on Administrative and Budgetary Questions; 4. Deplores the delays encountered in the implementation of the recommendations of the Board of Auditors approved by the General Assembly; 5. Urges the Secretary-General to hold programme managers accountable for the implementation of recommendations and to take appropriate measures in cases of non-compliance; 6. Stresses the importance of prompt compliance with the recommendations of the Board of Auditors approved by the General Assembly, and reiterates its request to the executive heads of United Nations organizations and programmes to submit to the General Assembly, through the Advisory Committee on Administrative and Budgetary Questions, before the beginning of formal discussions, reports on measures taken or to be taken in response to the recommendations of the Board, including timetables for their implementation; 5/ A/49/943, annex. 6/ A/50/560. 7/ See Official Records of the General Assembly, Fiftieth Session, Supplement No. 5D (A/50/5/Add.4), sect. II. 8/ Ibid., Supplement No. 5E (A/50/5/Add.5), sect. I. /...