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
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