Recalling its resolution 52/212 B of 31 March 1998 and its decision 57/573 of 20 December 2002 , Recalling also its resolutions 68/19 A of 4 December 2013 and 68/19 B of 30 June 2014 , Having considered , for the period ended 31 December 2013 , the financial reports and audited financial statements and the reports and audit opinions of the Board of Auditors on the United Nations , the International Trade Centre , the United Nations University , the United Nations Development Programme , the United Nations Capital Development Fund , 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 Population Fund , the United Nations Human Settlements Programme , the United Nations Office on Drugs and Crime , the United Nations Office for Project Services , the United Nations Entity for Gender Equality and the Empowerment of Women ( UNWomen ) , the International Criminal Tribunal for the Prosecution of Persons Responsible for Genocide and Other Serious Violations of International Humanitarian Law Committed in the Territory of Rwanda and Rwandan Citizens Responsible for Genocide and Other Such Violations Committed in the Territory of Neighbouring States between 1 January and 31 December 1994 , 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 and the International Residual Mechanism for Criminal Tribunals , 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 biennium 2012-2013 and annual financial periods 2012 and 2013 , 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 for the biennium ended 31 December 2013 and on the capital master plan for the year ended 31 December 2013 , as well as on the implementation of the recommendations of the Board of Auditors contained in its reports on the United Nations funds and programmes for the financial period ended 31 December 2013 and the report of the Advisory Committee on Administrative and Budgetary Questions , Having also considered the note by the Secretary-General transmitting the report of the Joint Inspection Unit entitled `` Review of the management of implementing partners in United Nations system organizations '' and his comments and those of the United Nations System Chief Executives Board for Coordination thereon ,