the UN General Assembly

“ Auditors, who shall be persons not in the service of the United Nations, shall be appointed in a manner to be determined by the General Assembly during the second party of its first session. The auditors shall be appointed for the purpose of auditing the accounts for the period ending 31 December 1946. ”

“ Expenditures under the provisional budget shall be financed by a working capital fund, to consist of advances made by Members in accordance with a scale of allocation determined by the General Assembly. ”

“ The Secretary-General shall:
(a) establish detailed financial rules and budgetary procedure in order to ensure effective financial administration and the exercise of economy; (b) cause an accurate record to be kept of all capital acquisitions and all supplies purchased and used ”