A/RES/53/205 Page 2 4. Reaffirms paragraph 21 of its resolution 51/221 B of 18 December 1996, in which it decided that no changes to the budget methodology, to established budgetary procedures and practices or to the financial regulations could be implemented without prior review and approval by the General Assembly, through the Advisory Committee on Administrative and Budgetary Questions, in accordance with agreed budgetary procedures; 5. should: Stresses that any proposal to be considered by the General Assembly on results-based budgeting (a) Address the needs and reflect the characteristics of the United Nations; (b) Not be a budget-reduction exercise; (c) Not be a staff-reduction exercise; 6. Decides that the proposed programme budget for the biennium 2000–2001 should be prepared and submitted for its consideration in accordance with existing budgetary procedures and processes; 7. Requests the Secretary-General to submit to the General Assembly, through the Advisory Committee, the prototype fascicles, as recommended by the Advisory Committee in paragraph 4 of its report;2 8. Also requests the Secretary-General to submit to it, for consideration at its fifty-fourth session, through the Advisory Committee, a comprehensive and analytical report on his proposal on results-based budgeting, which should include, inter alia, the following elements: (a) A comparative study of present budgetary procedures and the proposed results-based budgeting, which should, inter alia, show very clearly the differences and similarities between the two systems; (b) Justification for the proposed change from the present budgetary arrangements to results-based budgeting; (c) Identification of weaknesses in present budgetary procedures and in the Administration that hinder implementation of those procedures; (d) Identification of measures needed to improve current budgetary procedures; (e) An indication of the regulations, procedures and information systems that should be in place if the proposal on results-based budgeting is approved by the General Assembly; (f) Demonstration of the applicability of the concepts of results-based budgeting, including “expected results” and “performance indicators”, to all sections of the programme budget of the United Nations; (g) A sharper and clearer definition of the terms “objective”, “output”, “results”, “performance indicator” and “performance measurement”; 9. Emphasizes that Member States should continue to be fully involved, as at present, in the budgetary process, in accordance with existing United Nations regulations, rules and budgetary procedures; /...