A/RES/73/268B GA

United Nations A/RES/73/268 B General Assembly Distr.: General 15 July 2019 19-11300 (E) 170719 *1911300* Seventy-third session Agenda item 134 Resolution adopted by the General Assembly on 3 July 2019 [on the report of the Fifth Committee (A/73/671/Add.1)] 73/268. Financial reports and audited financial statements, and reports of the Board of Auditors B 1 The General Assembly, Recalling its resolutions 72/8 B of 5 July 2018 and 73/268 A of 22 December 2018, Having considered the financial report and audited financial statements for the 12-month period from 1 July 2017 to 30 June 2018 and the report of the Board of Auditors on United Nations peacekeeping operations,2 the report of the Secretary- General on the implementation of the recommendations of the Board of Auditors concerning United Nations peacekeeping operations for the financial period ended 30 June 20183 and the related report of the Advisory Committee on Administrative and Budgetary Questions,4 1. Takes note of the audit opinions and findings, and endorses the recommendations, contained in the report of the Board of Auditors, except those contained in paragraphs 144, 149, 151, 266, 273, 280, 385 and 387 of the report; 2 2. Endorses the conclusions and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions, 3 as well as those contained in paragraphs 21, 22, 27, 28 and 29 of the report of the Advisory Committee on observations and recommendations on cross-cutting issues related to peacekeeping operations;5 __________________ 1 Resolution 73/268, in section VI of the Official Records of the General Assembly, Seventy-third Session, Supplement No.49 (A/73/49), vol. I, becomes resolution 73/268 A. 2 Official Records of the General Assembly, Seventy-third Session, Supplement No. 5, vol. II (A/73/5 (Vol. II)). 3 A/73/750. 4 A/73/857. 5 A/73/755. A/RES/73/268 B Financial reports and audited financial statements, and reports of the Board of Auditors 19-11300 2/2 3. Recalls paragraph 3 of its resolution 72/8 B, and in this regard reiterates its request to the Advisory Committee that its report on the Board of Auditors be submitted separately to the General Assembly under the relevant agenda item; 4. Also recalls paragraph 22 of the report of the Advisory Committee,4 and expresses serious concern that there are certain matters in the latest report of the Board of Auditors on peacekeeping operations that are policy matters under the purview of Member States; 5. Requests the Secretary-General not to implement the recommendations contained in paragraphs 144, 149, 151, 266, 273, 280, 385 and 387 in the report of the Board of Auditors; 6. Also requests the Secretary-General to ensure the full implementation of the endorsed recommendations of the Board of Auditors and the related recommendations of the Advisory Committee in a prompt and timely manner; 7. Further requests the Secretary-General to continue to indicate an expected time frame for the implementation of the endorsed recommendations of the Board of Auditors and the priorities for their implementation, including the office holders to be held accountable and measures taken in that regard; 8. Requests the Secretary-General to provide, in his next report on the implementation of the recommendations of the Board of Auditors concerning United Nations peacekeeping operations, a full explanation for the delays in the implementation of all outstanding endorsed recommendations of the Board, the root causes of the recurring issues and the measures to be taken. 97th plenary meeting 3 July 2019

UN Project. “A/RES/73/268B.” UN Project, https://un-project.org/votes/resolution/A-RES-73-268B/. Accessed .

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