18. Requests the Secretary-General to provide in his reports on the implementation of the recommendations of the Board of Auditors on the accounts of the United Nations as well as on the financial statements of its funds and programmes a full explanation for the delays in the implementation of the recommendations of the Board, in particular those recommendations not yet fully implemented which are two or more years old;
18. 请秘书长在就审计委员会关于联合国账目及各基金和方案财务报表的各项建议执行情况提出的报告中，充分说明为何未及时执行审计委员会的建议，特别是历时两年或两年以上而未充分执行的建议；