United Nations A/RES/55/231 General Assembly Distr.: General 23 January 2001 Fifty-fifth session Agenda item 116 Resolution adopted by the General Assembly [on the report of the Fifth Committee (A/55/532/Add.1 and Corr.1)] 55/231. Results-based budgeting The General Assembly, Recalling its resolutions 52/12 B of 19 December 1997 and 53/205 of 18 December 1998, Recalling also the Regulations and Rules Governing Programme Planning, the Programme Aspects of the Budget, the Monitoring of Implementation and the Methods of Evaluation, Having considered the report of the Secretary-General on results-based budgeting and the related addenda,1 Having also considered the report of the Advisory Committee on Administrative and Budgetary Questions on the report of the Secretary-General,2 Having further considered the report of the Joint Inspection Unit on the experience of United Nations system organizations with results-based budgeting techniques,3 as well as the comments of the Secretary-General thereon,4 Bearing in mind the intergovernmental, multilateral and international character of the United Nations, 1. Reaffirms its resolution 41/213 of 19 December 1986; 2. Also reaffirms the role of the General Assembly in carrying out a thorough analysis and approval of posts and financial resources, of resource allocation to all sections of the programme budget and of human resources policies, with a view to ensuring full and efficient implementation of all mandated programmes and activities and the implementation of policies in this regard; 3. Further reaffirms the respective mandates of the Advisory Committee on Administrative and Budgetary Questions and the Committee for Programme and Coordination in the consideration of the proposed programme budget; 1 A/54/456 and Add.1-5. A/55/543. 3 See A/54/287. 4 See A/54/287/Add.1. 2 00 57301