16 November 1982

Financial reports and accounts, and reports of the

Board of Auditors

The General Assembly,

Having considered the financial reports and accounts for the financial period ended 31 December 1981 of the United Nations, the United Nations Development Programme, the United Nations Children's Fund, the United Nations Relief and Works Agency for Palestine Refugees in the Near East,the United Nations Institute for Training and Research, the voluntary funds administered by the United Nations High Commissioner for Refugees, the Fund of the United Nations Environment Programme, the United Nations Fund for Population Activities and the United Nations Habitat and Human Settlements Foundation, the audit opinions of the Board of Auditors and the report of the Advisory Committee on Administrative and Budgetary Questions,

Taking into account the views expressed by delegations during the debate in the Fifth Committee,

1. Accepts the financial reports and accounts and endorses with appreciation the audit opinions of the Board of Auditors;

2. Concurs with the observations and comments made by the Advisory Committee on Administrative and Budgetary Questions in its report;

3. Requests the Board of Auditors and the Advisory Committee on Administrative and Budgetary Questions to continue to give greater attention to areas regarding which they have made observations and comments;

4. Requests the Secretary-General to take necessary and effective steps further to strengthen financial discipline in all departments of the Secretariat and to remove the shortcomings referred to in the reports of the Board of Auditors and the report of the Advisory Committee on Administrative and Budgetary Questions;

5. Further requests the executive heads of the organizations and programmes concerned to take such remedial action in areas falling within their competence as may be required by the comments and observations made by the Board of Auditors in its reports.