A/RES/61/240 countries having undergone dollarization and on possible proposals to attenuate the adverse consequences arising therefrom, and notes that the Board did not agree on a recommendation to attenuate the adverse consequences of pensioners living in countries having undergone dollarization; Takes into account that the Board reached consensus on the fact that 4. dollarization has had adverse effects on the purchasing power of some retirees and beneficiaries living in Ecuador, and requested the Secretary/Chief Executive Officer to visit the Fund’s retirees living there; Invites the Board to present in 2007 a viable ad hoc measure to 5. adequately attenuate the adverse consequences arising from dollarization in Ecuador after consulting with the Committee of Actuaries; III Financial statements of the United Nations Joint Staff Pension Fund and report of the Board of Auditors Having considered the financial statements of the United Nations Joint Staff Pension Fund for the biennium ended 31 December 2005, the audit opinion and report of the Board of Auditors thereon, the information provided on the internal audits of the Fund and the observations of the United Nations Joint Staff Pension Board,1 Notes that the report of the Board of Auditors on the accounts of the United Nations Joint Staff Pension Fund for the biennium ended 31 December 2005 indicated that the financial statements were in compliance with accepted standard accounting principles and that the transactions of the Pension Fund were, in all significant respects, in accordance with the Financial Regulations and legislative authority; 4 IV Administrative arrangements and revised budget of the United Nations Joint Staff Pension Fund Recalling section IV of its resolution 57/286, section X of its resolution 58/272 of 23 December 2003, section IV of its resolution 59/269 and section III of its resolution 60/248 concerning the administrative arrangements and expenses of the United Nations Joint Staff Pension Fund, Having considered chapter VII of the report of the United Nations Joint Staff Pension Board1 on the administrative arrangements of the Fund, 1. Takes note of the information set out in paragraphs 132 and 133 of the report of the United Nations Joint Staff Pension Board on the revised budget estimates for the biennium 2006–2007;1 2. Approves the increase in total additional resources for the biennium 2006–2007 from 108,262,500 United States dollars to 110,665,500 dollars for the following: (a) Reclassification of two information technology posts in the Fund secretariat; _______________ 4 See Official Records of the General Assembly, Sixty-first Session, Supplement No. 9 (A/61/9), annex X. 3