A/RES/59/264 Serious Violations of International Humanitarian Law Committed in the Territory of Rwanda and Rwandan Citizens Responsible for Genocide and Other Such Violations Committed in the Territory of Neighbouring States between 1 January and 31 December 1994, 14 and the International Tribunal for the Prosecution of Persons Responsible for Serious Violations of International Humanitarian Law Committed in the Territory of the Former Yugoslavia since 1991, 15 the concise summary of principal findings, conclusions and recommendations contained in the reports prepared by the Board of Auditors, 16 the reports of the Secretary-General on the implementation of the recommendations of the Board of Auditors by the United Nations and its funds and programmes 17 and the report of the Advisory Committee on Administrative and Budgetary Questions, 18 1. Accepts the financial reports and audited financial statements and the reports and audit opinions of the Board of Auditors for the above-mentioned organizations, with the exception of the financial statements of the United Nations Office for Project Services;13 2. Notes with concern that the Board of Auditors was unable to express an opinion on the financial statements of the United Nations Office for Project Services, and acknowledges the comprehensive steps taken by the Office to address the issues raised by the Board; Notes the view of the Board of Auditors that it would be premature to 3. conduct an audit in 2005 of the financial statements of the United Nations Office for Project Services for 2004 owing to the time needed to address the critical issues raised in the Board’s report, and decides to revert to the issue, at its sixtieth session, in the context of the report of the Board of Auditors on the implementation of its recommendations relating to the biennium 2002–2003; Approves the recommendations and conclusions contained in the reports 4. of the Board of Auditors and endorses the observations and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions,18 with the proviso that, should the need arise, the recommendations and conclusions of the Board of Auditors and the comments thereon by the Advisory Committee, including those on the International Criminal Tribunal for Rwanda,14 the International Tribunal for the Former Yugoslavia,15 the capital master plan 19 and the United Nations Joint Staff Pension Fund, 20 will be considered under the respective agenda items; 5. Commends the Board of Auditors for the superior quality of its reports, in particular with respect to its comments on the management of resources and improving the presentation of financial statements; Notes with concern the late issuance of the reports of the Board of 6. Auditors despite the timely submission of these reports to the Secretariat, and requests the Secretary-General to ensure sufficient priority in completing their _______________ 14 Ibid., Supplement No. 5K (A/59/5/Add.11). Ibid., Supplement No. 5L (A/59/5/Add.12). 16 See A/59/162. 17 A/59/318 and Add.1. 18 A/59/400. 19 A/59/161. 20 Official Records of the General Assembly, Fifty-ninth Session, Supplement No. 9 (A/59/9), annex XII. 15 2