A/RES/52/214 Page 6 D Recalling its resolutions 50/206 D of 23 December 1995 and 51/211 C of 18 December 1996, Stressing the need to provide Member States and United Nations bodies with more comprehensive and accurate information on the costs of meetings and documentation, Noting the possible benefits of the cost-accounting system for the financial efficiency of the United Nations, 1. Requests the Secretary-General, as a matter of priority, to expedite the development of the costaccounting system for conference services in 1998 and to extend it to other areas of the Secretariat, ensuring that the system reflects the experience of other duty stations; 2. Encourages the Secretary-General, to the extent possible, to utilize in-house resources to implement the cost-accounting system; 3. Requests the Secretary-General to report to the General Assembly by 31 July 1998, through the Committee on Conferences and the Advisory Committee on Administrative and Budgetary Questions, on measures taken to develop further the cost-accounting system; E Recalling its decision 38/401 of 23 September 1983 concerning the prohibition of smoking in small conference rooms and the discouragement of smoking in large conference rooms, 1. Calls on representatives of Member States to abide by decision 38/401; 2. Encourages all users of United Nations conference facilities, in order to avoid involuntary exposure to passive smoking, to refrain from smoking, in particular in conference rooms. 79th plenary meeting 22 December 1997