A/RES/50/204 Page 3 7. Requests the Board of Auditors to follow up and report at the earliest opportunity on shortcomings in the internal audit coverage of the organizations which it identified in its earlier report, 9/ with a view to determining whether its recommendations have been implemented and the situation rectified, following the establishment of the Office of Internal Oversight Services; 8. Recalls that, in its resolution 49/216 C of 23 December 1994, it requested the Secretary-General to submit a report, through the Advisory Committee on Administrative and Budgetary Questions, containing proposals for the improvement of the procurement activities of the Secretariat, and urges the Advisory Committee to submit its report to the General Assembly as soon as possible to enable it to consider these reports and decide on further necessary action before the end of its fiftieth session; 9. Requests the Office of the United Nations High Commissioner for Refugees and all other entities for which the main source of income is voluntary contributions and which account for them on an accrual basis to provide annually, or upon request, more precise and transparent information on the cash situation of these entities in their reports to the General Assembly at its fifty-first and subsequent sessions; 10. Requests the Secretary-General to consider measures to ensure appropriate audit coverage of jointly financed administrative activities, to consider the most appropriate way to present to the General Assembly the financial, administrative and management information related to these activities, and to report thereon to the Assembly during its resumed fiftieth session. 100th plenary meeting 23 December 1995 B The General Assembly, Recalling its resolution 48/216 A of 23 December 1993, especially paragraph 6 thereof, as well as paragraph 2 of its resolution 48/216 C of 23 December 1993, Reaffirming that the rectification of deficiencies and irregularities identified by the Board of Auditors will enhance the effective exercise of the functions of the Office of the United Nations High Commissioner for Refugees in providing international protection for refugees and will strengthen as well its crucial role in seeking solutions to refugee problems, 1. Expresses serious concern about the findings in the report of the Board of Auditors on the voluntary funds administered by the United Nations High Commissioner for Refugees, 2/ especially those concerning management issues, such as the continuing problems of the lack of adequate managerial control over the programmes carried out by implementing partners; 2. Expresses particular concern about the persistent nature of various problems and the non-implementation of the previous recommendations of the Board of Auditors; 9/ Ibid., Forty-seventh Session, Supplement No. 5 and corrigendum (A/47/5 and Corr.1), vol. I, paras. 288-310. /...