A/RES/57/278 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 first report of the Secretary-General on the implementation of the recommendations of the Board of Auditors by the United Nations17 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; 2. Approves the recommendations and conclusions contained in the reports 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 3. Commends the Board of Auditors for the quality of its reports, in particular with respect to its comments on the management of resources; 4. Notes with concern the late issuance of the reports of the Board of Auditors and the explanation therefor by the Chairman of the Board, and requests the SecretaryGeneral to ensure sufficient priority in completing their editing and translation in order that they may be submitted to the General Assembly in accordance with the six-week rule; 5. Takes note of the report of the Secretary-General on the implementation of the recommendations of the Board of Auditors by the United Nations.17 6. Requests the Secretary-General and the executive heads of the funds and programmes of the United Nations to examine governance structures, principles and accountability throughout the United Nations system and to make proposals on the future format and consideration of the reports of the Board of Auditors by the respective executive boards and the General Assembly; 7. Also requests the Secretary-General to ensure that the observations and recommendations of the Board of Auditors are fully taken into account in the revised strategy for information and communication technology for the United Nations, as requested by the General Assembly in its resolution 56/239 of 24 December 2001, before the strategy is considered by the Assembly; 8. Invites the Secretary-General, in consultation with the Board of Auditors, to review the adequacy of the audit fee when considering the resources required for the Board of Auditors to carry out future specialized audits, to implement the provisions of the current resolution and to make appropriate recommendations in the context of the proposed programme budget for the biennium 2004–2005; _______________ 14 Ibid., Supplement No. 5K and corrigenda (A/57/5/Add.11 and Corr.1–3). Ibid., Supplement No. 5L and corrigendum (A/57/5/Add.12 and Corr.1). 16 See A/57/201. 17 A/57/416. 18 A/57/439. 15 2