A/RES/60/283 (b) Implications, if any, for the human resources management policies and the Financial Regulations and Rules; (c) The impact on programme delivery, as well as on the priorities of the Organization as set by Member States; (d) The criteria used by the Secretary-General to define the evolving needs of the Organization; 11. Recalls paragraph 14 of its resolution 58/270 of 23 December 2003 and paragraph 7 of its resolution 60/246, decides that the experiment will not be extended beyond the current biennium, and requests the Secretary-General to report to the General Assembly at its sixty-second session on the results of the experiment as well as lessons learned that can be applied to the experiment referred to in paragraph 6 above; 12. Requests the Secretary-General to expeditiously implement paragraph 8 of its resolution 60/246 and to report thereon in the context of the first performance report on the programme budget for the biennium 2006-2007; 13. Recalls its request to the Secretary-General to specifically define accountability as well as clear accountability mechanisms, including to the General Assembly, and to propose clear parameters for their application and the instruments for their rigorous enforcement, without exception, at all levels; 14. Recognizes that it will consider the related report of the SecretaryGeneral referred to in paragraph 13 above at its sixty-first session with a view to taking decisions to strengthen accountability in the Organization; IV Financial management practices International Public Sector Accounting Standards 1. Decides to approve the adoption by the United Nations of the International Public Sector Accounting Standards; 2. Approves the resources requested to permit the Secretary-General to begin implementation of the Standards, bearing in mind paragraph 42 of the report of the Advisory Committee on Administrative and Budgetary Questions;2 Working Capital Fund 3. Recalls its resolution 60/250 of 23 December 2005; 4. Resolves that the Working Capital Fund for the biennium 2006–2007 shall be increased to 150 million dollars effective from 1 January 2007; 5. Also resolves that Member States shall make advances to the Working Capital Fund in accordance with the scale of assessments to be adopted by the General Assembly for contributions to the regular budget for the year 2007; 6. Further resolves that there shall be set off against these advances: (a) The surplus balance of the programme budget for the biennium 2004–2005; (b) Cash advances paid by Member States to the Working Capital Fund for the biennium 2006–2007 in accordance with General Assembly resolution 60/250; 5