A/RES/73/268
Financial reports and audited financial statements, and reports of the Board of Auditors
Human Settlements Programme, 13 the United Nations Office on Drugs and Crime, 14
the United Nations Office for Project Services, 15 the United Nations Entity for Gender
Equality and the Empowerment of Women (UN-Women), 16 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, 17
the International Residual Mechanism for Criminal Tribunals , 18 and the United
Nations Joint Staff Pension Fund, 19 the note by the Secretary-General transmitting the
concise summary of the principal findings and conclusions contained in the reports
of the Board of Auditors for the annual financial period 2017, 20 the reports of the
Secretary-General on the implementation of the recommendations of the Board of
Auditors contained in its reports on the United Nations and on the capital master
plan, 21 and on the United Nations funds and programmes 22 for the year ended
31 December 2017, the report of the Secretary of the United Nations Joint Staff
Pension Board and the Representative of the Secretary-General for the investment of
the assets of the Fund on the implementation of the recommendations of the Board of
Auditors contained in its report for the year ended 31 December 2017 on the United
Nations Joint Staff Pension Fund 23 and the related report of the Advisory Committee
on Administrative and Budgetary Questions, 24
1.
Takes note of the audit opinions and findings, and endorses the
recommendations, contained in the reports of the Board of Auditors; 1–19
2.
Endorses the conclusions and recommendations contained in the report of
the Advisory Committee on Administrative and Budgetary Questions; 24
3.
Reaffirms that the Board of Auditors shall be completely independent and
solely responsible for the conduct of audits;
4.
Underlines the crucial role of the Board of Auditors, and calls upon the
Secretary-General to make use of the expertise of this oversight body in the reform
implementation process, as appropriate, by following its relevant recommendatio ns;
5.
Requests the International Residual Mechanism for Criminal Tribunals to
closely monitor the progress of the six pending staff cases of the International
Tribunal for the Former Yugoslavia to ensure that they are resolved promptly, and
requests the Secretary-General to report thereon in the context of his next report on
the implementation by the Mechanism of the recommendations of the Board of
Auditors;
6.
Decides to consider further the reports of the Board of Auditors on the
International Tribunal for the Former Yugoslavia 17 and the International Residual
Mechanism for Criminal Tribunals 18 under the respective agenda items relating to the
Tribunal and the Mechanism;
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13
14
15
16
17
18
19
20
21
22
23
24
2/3
Ibid., Supplement No. 5I (A/73/5/Add.9).
Ibid., Supplement No. 5J (A/73/5/Add.10).
Ibid., Supplement No. 5K (A/73/5/Add.11).
Ibid., Supplement No. 5L (A/73/5/Add.12).
Ibid., Supplement No. 5N (A/73/5/Add.14).
Ibid., Supplement No. 5O (A/73/5/Add.15).
Ibid., Supplement No. 5P (A/73/5/Add.16).
A/73/209 and A/73/209/Corr.1.
A/73/353.
A/73/353/Add.1.
A/73/342.
A/73/430.
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