A/RES/59/275 Programme 21 Palestine refugees Overall orientation After the first sentence of paragraph 21.2, add the following sentence: “In its resolution 3331 B (XXIX) of 17 December 1974, the General Assembly decided that, with effect from 1 January 1975, the expenses relating to the emoluments of international staff in the service of the United Nations Relief and Works Agency for Palestine Refugees in the Near East, which would otherwise have been charged to voluntary contributions, should be financed by the regular budget of the United Nations for the duration of the Agency’s mandate.” Programme 25 Internal oversight Overall orientation Replace the first sentence of paragraph 25.1 with the following: “The overall purpose of the programme is to enhance effectiveness in the implementation of all programmes through continually improved internal control mechanisms within the Organization. The mandate for the programme derives from the responsibility of the Secretary-General as the chief administrative officer of the United Nations, entrusted to him under Article 97 of the Charter of the United Nations.” Paragraph 25.3 should read as follows: “The Office assists Member States and the Organization in protecting its assets, and ensuring the compliance of programme activities with resolutions, regulations, rules and policies, and the more efficient and effective delivery of the Organization’s activities; preventing and detecting fraud, waste, abuse, malfeasance or mismanagement; and improving the delivery of the Organization’s programmes and activities to enable it to achieve better results by determining all factors affecting the efficient and effective implementation of programmes.” In the second sentence of paragraph 25.4, replace “ensure” with “assist”. The second sentence of paragraph 25.5 should read as follows: “In addition, the Office assists the Organization in achieving better results by determining the factors affecting the efficient and effective implementation of programmes in accordance with, inter alia, the internationally agreed development goals, including those contained in the United Nations Millennium Declaration and in the outcomes of the major United Nations conferences and international agreements since 1992.” Subprogramme 1 Internal audit The objective of the Organization should read as follows: “To ensure efficient and effective implementation and management of programmes, activities and operations by programme managers, in accordance with the relevant legislative mandates, regulations and rules.” Expected accomplishment (c) should read as follows: “Improved levels of efficiency and effectiveness in the implementation of programmes, and enhanced accountability by programme managers.” 6