A UNITED NATIONS General Assembly Distr. GENERAL A/RES/52/212 27 January 1998 Fifty-second session Agenda item 113 RESOLUTION ADOPTED BY THE GENERAL ASSEMBLY [on the report of the Fifth Committee (A/52/732)] 52/212. Financial reports and audited financial statements, and reports of the Board of Auditors The General Assembly, Having considered, for the year ended 31 December 1996, the financial report and audited financial statements of the United Nations Institute for Training and Research and the related report of the Board of Auditors,1 the audited financial statements of the voluntary funds administered by the United Nations High Commissioner for Refugees and the related report of the Board of Auditors,2 the report on measures taken or to be taken by the United Nations Institute for Training and Research and the Office of the United Nations High Commissioner for Refugees in response to the recommendations of the Board of Auditors,3 the concise summary of principal findings, conclusions and recommendations contained in the reports of the Board of Auditors4 and the report of the Advisory Committee on Administrative and Budgetary Questions,5 1 Official Records of the General Assembly, Fifty-second Session, Supplement No. 5D (A/52/5/Add.4). 2 Ibid., Supplement No. 5E (A/52/5/Add.5). 3 A/52/381. 4 A/52/261, annex. 5 A/52/518. 98-76411 /...