United Nations General Assembly A/RES/58/249 Distr.: General 20 February 2004 Fifty-eighth session Agenda item 118 Resolution adopted by the General Assembly on 23 December 2003 [on the report of the Fifth Committee (A/58/570)] 58/249. Financial reports and audited financial statements, and reports of the Board of Auditors The General Assembly, Having considered the audited financial statements and the report of the Board of Auditors on the voluntary funds administered by the United Nations High Commissioner for Refugees for the year ended 31 December 2002, 1 the report of the Board of Auditors on the implementation of its recommendations relating to the biennium 2000–2001, 2 the second report of the Secretary-General on the implementation of the recommendations of the Board of Auditors on the accounts of the United Nations 3 and on the accounts of the United Nations funds and programmes 4 for the biennium ended 31 December 2001, and the related report of the Advisory Committee on Administrative and Budgetary Questions, 5 Recognizing the difficult conditions under which the Office of the United Nations High Commissioner for Refugees does its work, 1. Accepts the financial report and audited financial statements and the report and audit opinion of the Board of Auditors regarding the voluntary funds administered by the United Nations High Commissioner for Refugees for the period from 1 January to 31 December 2002;1 2. report; 6 Endorses the recommendations of the Board of Auditors contained in its 3. Also endorses the observations and recommendation contained in paragraphs 2 to 18 of the report of the Advisory Committee on Administrative and Budgetary Questions;5 _______________ 1 Official Records of the General Assembly, Fifty-eighth Session, Supplement No. 5E (A/58/5/Add.5). A/58/114, appendix. 3 A/58/97. 4 A/58/97/Add.1. 5 A/58/384. 6 See Official Records of the General Assembly, Fifty-eighth Session, Supplement No. 5E (A/58/5/Add.5), chap. II. 2 03 50946