A/RES/60/266 3. Further requests the Secretary-General, cognizant of the continuously high international staff vacancy rates in many missions, to consider, when formulating budget submissions, greater utilization of national staff, as appropriate, commensurate with the requirements of the mission and its mandate; Requests the Secretary-General to strengthen coordination between the 4. Department of Peacekeeping Operations of the Secretariat and the United Nations Volunteers programme for the use of volunteers in peacekeeping operations and to evaluate the contribution of United Nations Volunteers as a component of peacekeeping operations; V Accountability, fraud, corruption, mismanagement, misconduct and conflict of interest 1. Notes with concern the observations contained in the reports of the Advisory Committee on Administrative and Budgetary Questions,1 the Board of Auditors 3 and the Office of Internal Oversight Services, 4 concerning instances of non-compliance with established guidelines, rules, regulations and procedures; 2. Regrets any incidence of fraud, corruption, mismanagement and misconduct; 3. Requests the Secretary-General, within his purview, to address all cases of fraud, corruption, mismanagement and misconduct and to ensure that United Nations staff are held accountable for any proven wrongdoings; Also requests the Secretary-General to entrust the Office of Internal 4. Oversight Services with ensuring that all current and future investigations by the Office are conducted impartially, thoroughly, expeditiously, taking into account current capacity, and with full respect for due process, and that they are not subject to any unnecessary delays; Further requests the Secretary-General to take all necessary steps to 5. recover financial and other losses and to take appropriate measures to prevent fraud, corruption, mismanagement and misconduct; Requests the Secretary-General to ensure that the application and 6. enforcement of accountability in the United Nations system is carried out impartially at all levels and without exception; Notes with concern the increase in the level of fraud and presumptive 7. fraud in respect of fuel abuse within some peacekeeping operations, and requests the Secretary-General to ensure that lessons learned from addressing these cases are shared systematically with all missions; Requests the Secretary-General to report to the General Assembly at its 8. sixty-first session on the implementation of paragraphs 1 to 7 above; 9. Reiterates paragraph 28 of its resolution 52/226 A of 31 March 1998 and paragraph 30 of its resolution 54/14 of 29 October 1999, related to the issue of conflict of interest, and requests the Secretary-General to ensure their expeditious _______________ 3 Official Records of the General Assembly, Sixtieth Session, Supplement No. 5 and corrigendum (A/60/5 and A/60/5 (Vol. II)/Corr.1), vol. II. 4 A/60/717. 3