visit could help to create an atmosphere conducive to achieving a comprehensive and internationally acceptable solution. On the recommendation of the General Cosssittee (A/44/250 and Corr.1 and 2, para. 2S), the A8eembly decided to include the item in the provisional agenda of its forty-fifth session (decision 441402). Documents; (a) Report of the Special Comsittee, Supplement No. 23 (A/44/23)$ (b) Report of the Secretary-General (decision 44/402). I... Al45110a English Page 334 (a) (b) (cl (d) (e) (f) (9) (h) (i) . . for Tre of my The Board of Auditors (see also item 17 (cl) transmits to the General Assembl; the audited financial statements for the previous financial period of the various accounts of the United Nations and other progrrumnes for which the Board has audit responsibilities. Under the provision6 of article XII of the Financial Regulations of the United Nations and the annex thereto, the Board of Auditor6 submits reports to the Assembly on the results of its audits and issues opinions as to whether the financial statements properly reflect the recorded transactions and whether these transaction6 were in accordance with the Financial Regulations and legislative authority and present fairly the financial position ns at the end of the financial period of each of the activities reported on. The reports of the Board of Auditor6 are commented upon by the Advisory Cormiittee on Administrative and Budgetary Questions, which also submits a report thereon to the Assembly, At its forty-fourth session, m/ the General Assembly accepted the financial reports and audited financial statement6 and the audit opinions and reports of the E&/ References for the forty-fourth session (agenda item 121): (a) Reports of the Secretary-General: (i) Presentation and format of financial statements and accounting poiicies of ail audited organizations ana progrsxxxes: Al441531~ (ii) Implementation of the tecomeadatfons of the Board of Auditor6 
**Analysis**
The text appears to be related to the financial management and auditing of the United Nations, discussing the reports and opinions of the Board of Auditors and the Advisory Committee on Administrative and Budgetary Questions. This suggests that the topic is more closely tied to the administrative and financial aspects of the organization, rather than a specific program or sector.

**Category**
Administration, Finance