United Nations A/RES/60/259 General Assembly Sixtieth session Agenda item 132 Resolution adopted by the General Assembly on 8 May 2006 [on the report of the Fifth Committee (A/60/604/Add.1)] 60/259. Report of the Secretary-General on the activities of the Office of Internal Oversight Services The General Assembly, Recalling its resolutions 48/218 B of 29 July 1994, 54/244 of 23 December 1999 and 59/272 of 23 December 2004, Recalling also its resolutions 56/246 of 24 December 2001, 58/101 B of 9 December 2003 and 59/270 of 23 December 2004, Having considered the annual report of the Office of Internal Oversight Services for the period from 1 July 2004 to 30 June 2005, 1 1. Reaffirms its primary role in the consideration of and action taken on reports submitted to it; 2. Also reaffirms its oversight role and the role of the Fifth Committee in administrative and budgetary matters; 3. Further reaffirms the independence and the separate and distinct roles of the internal and external oversight mechanisms; 4. Looks forward to the results of the independent external evaluation of the audit and oversight system of the United Nations, and stresses that the evaluation should include proposals on: (a) Ensuring the full operational independence of the Office of Internal Oversight Services; (b) Strengthening the evaluation capacity of the Office at the programme and subprogramme levels; (c) Ensuring adequate funding arrangements for timely reimbursement by funds and programmes for services of the Office; 5. Notes with concern the description of the mission of the Office of Internal Oversight Services, as outlined in paragraph 1 of its annual report,1 and in this regard reiterates that, in accordance with paragraph 5 of General Assembly _______________ 1 05-50314 A/60/346 and Corr.1. Distr.: General 15 June 2006