60/234. 财务报告和已审计财务报表以及审计委员会的报告
Financial reports and audited financial statements, and reports of the Board of Auditors
回顾其2004年12月23日第59/264 A号和2005年6月22日第59/264 B号决议，
Recalling its resolutions 59/264 A of 23 December 2004 and 59/264 B of 22 June 2005,
审议了联合国难民事务高级专员经管自愿基金2004年12月31日终了年度财务报告和已审计财务报表以及审计委员会的有关报告、 秘书长就向大会转递2005年7月1日审计委员会主席送交委员会关于2002-2003两年期相关建议执行情况报告的信所作的说明、 以及行政和预算问题咨询委员会的有关报告，
Having considered 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 for the year ended 31 December 2004, the note by the Secretary-General transmitting to the General Assembly the letter dated 1 July 2005 from the Chairman of the Board of Auditors transmitting the report of the Board on implementation of its recommendations relating to the biennium 2002-2003, and the related report of the Advisory Committee on Administrative and Budgetary Questions,
认识到联合国难民事务高级专员办事处的艰难工作条件，
Recognizing the difficult conditions under which the Office of the United Nations High Commissioner for Refugees does its work,
1. 接受联合国难民事务高级专员经管自愿基金2004年1月1日至2004年12月31日期间财务报告和已审计财务报表以及审计委员会的有关报告；1
Accepts the financial report and audited financial statements and the report and audit opinion of the Board of Auditors regarding the voluntary funds administered by the United Nations High Commissioner for Refugees for the period from 1 January to 31 December 2004;1
2. 认可审计委员会报告所载的建议；
Endorses the recommendations of the Board of Auditors contained in its report;
3. 又认可行政和预算问题咨询委员会报告所载的结论和建议，但以符合本决议的规定为前提；
Also endorses the conclusions and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions,3 subject to the provisions of the present resolution;
4. 注意到行政和预算问题咨询委员会报告第18段，并邀请咨询委员会在今后审议关于审计委员会各项建议执行情况的报告时，就这项提议提出进一步咨询意见；
Takes note of paragraph 18 of the report of the Advisory Committee on Administrative and Budgetary Questions, and invites the Advisory Committee, in its future consideration of the report on the implementation of the recommendations of the Board of Auditors, to provide further advice on this proposal;
5. 赞扬审计委员会的报告质量上乘、格式简化；
Commends the Board of Auditors for the quality of its report and the streamlined format thereof;
6. 认识到联合国难民事务高级专员致力于执行审计委员会的建议，并请高级专员加倍努力，继续执行该委员会的建议，并定期向相关理事机构报告在这方面取得的进展；
Recognizes the efforts of the United Nations High Commissioner for Refugees in implementing the recommendations of the Board of Auditors, and requests the High Commissioner to intensify his efforts to continue to implement the recommendations of the Board and to report regularly to the relevant governing bodies on progress made in this regard;
7. 注意到审计委员会对联合国难民事务高级专员办事处总体财务状况，包括办事处准备金进一步减少的关切，并鼓励会员国及时回应办事处的资源呼吁；
Notes the concerns of the Board of Auditors about the general financial situation of the Office of the United Nations High Commissioner for Refugees, including the further depletion of the reserves of the Office, and encourages Member States to respond in a timely manner to the appeal of the Office for resources;
8. 回顾其2003年12月23日第58/249 A号决议第7段，其中大会请秘书长就联合国及各基金和方案工作人员解雇补偿金和离职后福利方面负债无资金准备的总体情况向大会提出报告，并提出可确保为此种负债筹集充足资金方面取得进展的措施；
Recalls paragraph 7 of its resolution 58/249 A of 23 December 2003, by which the General Assembly requested the Secretary-General to report to it on the full extent of unfunded staff termination and post-service liabilities in the United Nations and its funds and programmes and to propose measures that would ensure progress towards fully funding such liabilities;
9. 注意到秘书长就向大会转递2005年7月1日审计委员会主席送交委员会关于2002-2003两年期相关建议执行情况报告的信所作的说明；2
Takes note of the note by the Secretary-General transmitting to the General Assembly the letter dated 1 July 2005 from the Chairman of the Board of Auditors transmitting the report of the Board on implementation of its recommendations relating to the biennium 2002-2003;2
10. 请秘书长根据大会第59/264 A号决议第6段采取必要措施，确保按时完成审计委员会报告的编辑和笔译工作，以保证这些报告按照六周规则提交大会，使会员国在大会第六十一届会议之前有充裕时间审议这些长篇报告；
Requests the Secretary-General, in accordance with paragraph 6 of its resolution 59/264 A, to take the necessary measures to ensure that the editing and translation of the reports of the Board of Auditors are completed in a manner that would ensure that they are submitted to the General Assembly in accordance with the six-week rule and thereby enable Member States to have adequate time to consider the large volume of reports prior to the sixty-first session of the General Assembly;
11. 请秘书长及联合国各基金和方案行政首长在今后关于审计委员会建议执行情况的报告中，说明为该委员会建议的执行工作制定时间表、确定主管人员和优先次序的情况；
Requests the Secretary-General and the executive heads of the funds and programmes of the United Nations to include in future reports on the implementation of the recommendations of the Board of Auditors information on the setting of time frames, the identification of office holders and priorities for the implementation of the recommendations of the Board;
12. 强调执行审计委员会的各项建议是确保业务高效和内部控制有效的关键，并决定密切监测这些努力。
Emphasizes that the implementation of the recommendations of the Board of Auditors is essential to ensuring efficient operations and effective internal controls, and decides to monitor closely these efforts.
第69次全体会议
69th plenary meeting 23 December 2005
《大会正式记录，第六十届会议，补编第5E号》(A/60/5/Add.5)。
Official Records of the General Assembly, Sixtieth Session, Supplement No. 5E (A/60/5/Add.5).
见《大会正式记录，第六十届会议，补编第5E号》(A/60/5/Add.5)，第二章。
See Official Records of the General Assembly, Sixtieth Session, Supplement No. 5E (A/60/5/Add.5), chap.
II.
亚洲及太平洋经济社会委员会
Committee on Managing Globalization
第二届会议
Second session
2005年10月12-14日
12-14 October 2005
曼 谷
Bangkok
小组委员会的报告及其他辅助规定文件：信息、通信和空间技术
DOCUMENTATION: INFORMATION, COMMUNICATIONS