The General Assembly,
 
      Having considered, for the year ended 31 December 1994, the financial
report and audited financial statements and the report of the Board of
Auditors on the United Nations Institute for Training and Research, the
audited financial statements and the report of the Board of Auditors on the
voluntary funds administered by the United Nations High Commissioner for
Refugees, the report on measures taken or to be taken by the United Nations
High Commissioner for Refugees in response to the recommendations of the Board
of Auditors, and the concise summary of the principal findings, conclusions
and recommendations of the Board, as well as the report of the Board of
Auditors on the liquidation audit of the United Nations Transitional Authority
in Cambodia and the report of the Advisory Committee on Administrative and
Budgetary Questions,
 
      Noting the measures taken by the United Nations Institute for Training
and Research to give appropriate consideration and attention to the
recommendations in earlier audit reports, as commented upon by the Board of
Auditors in the annex to its report,
 
      Taking note with concern of the comments of the Board of Auditors
regarding measures taken by the Administration of the Office of the United
Nations High Commissioner for Refugees on follow-up action to implement the
recommendations of the Board, contained in the annex to its report,
 
      Stressing the importance of efficient resource management in all United
Nations organizations and programmes,
 
      1.    Recognizes that the Board of Auditors provides the General
Assembly with objective information, advice and assurance by conducting its
audits in a completely independent and comprehensive manner, as stipulated in
regulations 12.5 and 12.6 of the Financial Regulations of the United Nations,
and reiterates its appreciation to the Board for the action-oriented and
concrete recommendations contained in its reports;
 
      2.    Accepts the financial reports and audited financial statements and
the audit opinions and reports of the Board of Auditors regarding the
aforementioned organizations and the liquidation of the United Nations
Transitional Authority in Cambodia;
 
      3.    Also accepts the concise summary of principal findings,
conclusions and recommendations for remedial action of the Board of Auditors
and the comments thereon contained in the report of the Advisory Committee on
Administrative and Budgetary Questions;
 
      4.    Deplores the delays encountered in the implementation of the
recommendations of the Board of Auditors approved by the General Assembly;
 
      5.    Urges the Secretary-General to hold programme managers accountable
for the implementation of recommendations and to take appropriate measures in
cases of non-compliance;
 
      6.    Stresses the importance of prompt compliance with the
recommendations of the Board of Auditors approved by the General Assembly, and
reiterates its request to the executive heads of United Nations organizations
and programmes to submit to the General Assembly, through the Advisory
Committee on Administrative and Budgetary Questions, before the beginning of
formal discussions, reports on measures taken or to be taken in response to
the recommendations of the Board, including timetables for their
implementation;
 
      7.    Requests the Board of Auditors to follow up and report at the
earliest opportunity on shortcomings in the internal audit coverage of the
organizations which it identified in its earlier report, with a view to
determining whether its recommendations have been implemented and the
situation rectified, following the establishment of the Office of Internal
Oversight Services;
 
      8.    Recalls that, in its resolution 49/216 C of 23 December 1994, it
requested the Secretary-General to submit a report, through the Advisory
Committee on Administrative and Budgetary Questions, containing proposals for
the improvement of the procurement activities of the Secretariat, and urges
the Advisory Committee to submit its report to the General Assembly as soon as
possible to enable it to consider these reports and decide on further
necessary action before the end of its fiftieth session;
 
      9.    Requests the Office of the United Nations High Commissioner for
Refugees and all other entities for which the main source of income is
voluntary contributions and which account for them on an accrual basis to
provide annually, or upon request, more precise and transparent information on
the cash situation of these entities in their reports to the General Assembly
at its fifty-first and subsequent sessions;
 
      10.   Requests the Secretary-General to consider measures to ensure
appropriate audit coverage of jointly financed administrative activities, to
consider the most appropriate way to present to the General Assembly the
financial, administrative and management information related to these
activities, and to report thereon to the Assembly during its resumed fiftieth
session. 
 
 
                                         B
 
      The General Assembly,
 
      Recalling its resolution 48/216 A of 23 December 1993, especially
paragraph 6 thereof, as well as paragraph 2 of its resolution 48/216 C of 23
December 1993,
 
      Reaffirming that the rectification of deficiencies and irregularities
identified by the Board of Auditors will enhance the effective exercise of the
functions of the Office of the United Nations High Commissioner for Refugees
in providing international protection for refugees and will strengthen as well
its crucial role in seeking solutions to refugee problems,
 
      1.    Expresses serious concern about the findings in the report of the
Board of Auditors on the voluntary funds administered by the United Nations
High Commissioner for Refugees, especially those concerning management issues,
such as the continuing problems of the lack of adequate managerial control
over the programmes carried out by implementing partners;
 
      2.    Expresses particular concern about the persistent nature of
various problems and the non-implementation of the previous recommendations of
the Board of Auditors;
 
      3.    Requests the High Commissioner to implement as a matter of urgency
the recommendations of the Board of Auditors, taking into account the views
expressed by the Member States and keeping the Board fully informed of the
ongoing measures taken, and requests the Board to report thereon to the
General Assembly at its fifty-first session;
 
      4.    Also requests the High Commissioner to work out and put in place,
as a matter of urgency, procedures enhancing the efficiency of implementation
of the recommendations of the Board of Auditors;
 
      5.    Further requests the High Commissioner to review with due
diligence the content of the audit report, submitted to her before its
issuance, in order to ensure the quality of the information issued for the use
of the Member States;
 
      6.    Notes with appreciation that in the programme of work for 1996
recently adopted by the Executive Committee of the United Nations High
Commissioner for Refugees for its Standing Committee, the follow-up by the
High Commissioner to the observations and recommendations of the Board of
Auditors will be addressed in a systematic manner, in particular regarding
issues related to implementing partners;
 
      7.    Reiterates its request that the Secretary-General and the
executive heads of the United Nations organizations, funds and programmes
comply with the common accounting standards approved by the General Assembly
and that they address the specific recommendations made by the Board of
Auditors in this regard;
 
      8.    Requests the High Commissioner to amend the term "funds available"
in statement II of the audited financial statements of the voluntary funds
administered by the High Commissioner, and in its annex, in order to correct
the financial information disclosed and to reflect more accurately the
financial resources available.
 
 
                                         C
 
      The General Assembly,
 
      Recalling its resolutions 47/211 of 23 December 1992 and 48/216 B of 23
December 1993, as well as previous relevant resolutions,
 
      Noting that the responses requested in the aforementioned resolutions
have not been received,
 
      Noting with concern the numerous weaknesses highlighted by the Board of
Auditors in its report on the liquidation of the United Nations Transitional
Authority in Cambodia, especially as far as inventories are concerned,
 
      Deeply concerned by the delays encountered in liquidating the
Transitional Authority,
 
      Bearing in mind that a number of peace-keeping operations are expected
to be scaled down and liquidated during the next twelve months,
 
      Taking note of the observation of the Board of Auditors in its report
that there is at present no policy on the valuation and transfer of costs of
assets between missions,
 
      Noting the absence of standard procedures for the transfer and
acknowledgement of assets between missions and United Nations entities,
 
      Noting also that the Board of Auditors has recommended the establishment
of appropriate policies and procedures for the valuation, transfer and
disposal of assets of missions for consistent application in peace-keeping
operations,
 
      1.    Notes with regret that the Secretary-General has not yet completed
the feasibility study on procedures for the valuation and transfer of costs of
assets redeployed from a peace-keeping operation in liquidation to other
operations or United Nations bodies, as requested by the General Assembly in
its resolution 49/233 A of 23 December 1994;
 
      2.    Requests the Secretary-General to proceed with all urgency to
complete the study mentioned in paragraph 1 above and submit it to the General
Assembly at the earliest opportunity during the first part of its resumed
fiftieth session;
 
      3.    Takes note with concern of the findings of the Board of Auditors
on the audit of the United Nations Transitional Authority in Cambodia and the
need for an additional review as a consequence of the many unresolved
administrative and financial issues involved and the incomplete nature of the
liquidation documentation available to the Board;
 
      4.    Requests the Secretary-General to study the most expeditious and
cost- effective ways of liquidating peace-keeping operations, and to report
thereon to the General Assembly at its resumed fiftieth session;
 
      5.    Also requests the Secretary-General to take immediate action to
implement the recommendations of the Board of Auditors, keeping the Board
fully informed regarding the measures being taken, and requests the Board to
report thereon to the General Assembly at its fifty-first session;
 
      6.    Regrets the absence of a report on measures taken or proposed to
be taken by the Secretariat in response to the recommendations contained in
the report of the Board of Auditors;
 
      7.    Further requests the Secretary-General to submit such a report to
the General Assembly, through the Advisory Committee on Administrative and
Budgetary Questions, before the beginning of the first part of its resumed
fiftieth session, containing, inter alia, proposals for establishing:
 
      (a)   An appropriate policy for the physical verification of all assets
and liabilities of a mission in liquidation before its assets are disposed of
and its liabilities discharged;
 
      (b)   Standard procedures for the transfer of assets and the
acknowledgement of assets transferred to other missions and other United
Nations entities;
 
      (c)   Standard procedures for the valuation of all assets of a mission
in liquidation as well as an appropriate policy for the financial accounting
of transfers of assets for consistent application in all peace-keeping
operations;
 
      8.    Appeals to Member States to pay their assessed and pledged
contributions as soon as possible, in order to facilitate the completion of
the liquidation process.
 
                                         D
 
      The General Assembly,
 
      Recalling its resolutions 47/211 of 23 December 1992 and 48/216 B of 23
December 1993, as well as previous relevant resolutions,
 
      1.    Regrets the delay in the submission of a report on measures taken
or proposed to be taken by the United Nations Institute for Training and
Research in response to the recommendations of the Board of Auditors for the
year ended 31 December 1994;
 
      2.    Requests the Institute to submit such reports in a timely manner
in order to allow Member States to consider them properly before the beginning
of formal discussions during future sessions of the General Assembly.