United Nations A/RES/56/233 General Assembly Distr.: General 22 January 2002 Fifty-sixth session Agenda item 120 Resolution adopted by the General Assembly [on the report of the Fifth Committee (A/56/651)] 56/233. 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 voluntary funds administered by the United Nations High Commissioner for Refugees for the year ended 31 December 2000,1 the report of the Board of Auditors on the implementation of its recommendations2 relating to the biennium 1998-1999, 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 and on the United Nations funds and programmes for the biennium ended 31 December 1999,3 and the related report of the Advisory Committee on Administrative and Budgetary Questions,4 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 2000;1 2. Endorses the recommendations of the Board of Auditors contained in its report5 and the recommendations and conclusions contained in the report of the Advisory Committee on Administrative and Budgetary Questions;4 3. Welcomes 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 and on the United Nations funds and programmes for the biennium ended 31 December 19993 and the report of the Board of Auditors on the implementation of its recommendations;2 4. Requests the audited organizations to take all necessary steps to implement expeditiously the outstanding audit recommendations; _______________ 1 Official Records of the General Assembly, Fifty-sixth Session, Supplement No. 5E (A/56/5/Add.5). A/56/132, appendix. 3 A/56/66 and Add.1. 4 A/56/436. 5 See Official Records of the General Assembly, Fifty-sixth Session, Supplement No. 5E (A/56/5/Add.5), chap. I. 2 01 49585