A/RES/63/276 the Joint Inspection Unit on results-based management in the United Nations in the context of the reform process 5 and the comments of the Secretary-General thereon, 6 4F 5F 1. Takes note of the report of the Secretary-General on the accountability framework, enterprise risk management and internal control framework, and resultsbased management framework,1 and the related section of the report of the Independent Audit Advisory Committee on its activities for the period from 1 January to 31 July 2008;3 0H 1H 2. Also takes note of the report of the Office of Internal Oversight Services on the review of results-based management in the United Nations,4 and the report of the Joint Inspection Unit on results-based management in the United Nations in the context of the reform process5 and the comments of the Secretary-General thereon;6 2H 3H 4H 3. Endorses the conclusions and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions,2 subject to the provisions of the present resolution; 5H 4. Reaffirms its commitment to strengthening accountability in the Secretariat and the accountability of the Secretary-General to Member States and the achievement of results, and emphasizes the importance of establishing real, effective and efficient mechanisms that foster institutional and personal accountability; Stresses that accountability is a central pillar of effective and efficient 5. management that requires attention at the highest level; 6. Reaffirms paragraph 2 of its resolution 60/257, in which it endorsed the benchmarking framework for the implementation of results-based management in the United Nations, and that the implementation of any proposal on the accountability of the Secretariat to Member States shall in no way call into question the sole prerogative of Member States in respect of defining the roles and responsibilities of the intergovernmental bodies and oversight bodies for resultsbased management, including all aspects of programme planning, budgeting, monitoring and evaluation; Strongly urges the Secretary-General to respect the sole prerogative of 7. Member States regarding the application of the proposed actions included in paragraph 86 of his report, 7 in particular principle 4, and requests him to refrain from redefining the roles and responsibilities of the intergovernmental bodies and oversight bodies for results-based management, including all aspects of programme planning, budgeting, monitoring and evaluation; 6F 8. Decides not to endorse the proposed accountability framework; 9. Requests the Secretary-General to submit to the General Assembly, for consideration at the first part of its resumed sixty-fourth session, in consultation with the respective oversight bodies, drawing on the expertise of relevant United Nations entities and taking fully into account all relevant resolutions on accountability, a comprehensive report including, inter alia: (a) A clear definition of accountability and proposals on accountability mechanisms, including clear parameters for their application and the instruments for _______________ 5 See A/61/805. See A/62/704. 7 A/62/701 and Corr.1. 6 2

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