A/RES/55/220 B United Nations Distr.: General 1 May 2001 General Assembly Fifty-fifth session Agenda item 115 Resolution adopted by the General Assembly [on the report of the Fifth Committee (A/55/689/Add.1)] 55/220. Financial reports and audited financial statements, and reports of the Board of Auditors B1 The General Assembly, Recalling its resolution 55/220 A of 23 December 2000, Having considered the note by the Secretary-General transmitting the comments of the Board of Auditors concerning action taken by the United Nations Development Programme, the United Nations Population Fund and the Fund of the United Nations International Drug Control Programme towards removing the reasons that led to the qualified audit opinion on their financial statements for the biennium ended 31 December 1999,2 Having also considered the related report of the Advisory Committee on Administrative and Budgetary Questions,3 1. Takes note of the comments of the Board of Auditors contained in the note by the Secretary-General;2 2. Endorses the observations and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions;3 3. Accepts the financial reports and audited financial statements and the reports and qualified audit opinions of the Board of Auditors regarding the United Nations Development Programme,4 the United Nations Population Fund5 and the Fund of the United Nations International Drug Control Programme6 for the biennium ended 31 December 1999; 1 Consequently, resolution 55/220, in section VI of the Official Records of the General Assembly, Fiftyfifth Session, Supplement No. 49 (A/55/49), vol. I, becomes resolution 55/220 A. 2 A/55/820. 3 A/55/836. 4 See Official Records of the General Assembly, Fifty-fifth Session, Supplement No. 5A (A/55/5/Add.1). 5 Ibid., Supplement No. 5G (A/55/5/Add.7). 6 Ibid., Supplement No. 5I (A/55/5/Add.9). 01 33427

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