Strengthening of the coordination of emergency humanitarian assistance of the United Nations A/RES/74/118 be better prepared for, respond to and recover from increasing emergencies in urban areas, which may have an impact on the provision of such life -saving essential services as water, energy and health care; 39. Reaffirms the right to education for all and the importance of ensuring sa fe enabling learning environments in humanitarian emergencies, as well as quality education at all levels, including for girls, including technical and vocational training opportunities, where possible, including through adequate funding and infrastructura l investments, for the well-being of all, in this regard recognizes that access to quality education in humanitarian emergencies can contribute to long -term development goals and reiterates the need to protect and respect educational facilities in accordan ce with international humanitarian law, strongly condemns all attacks directed against schools and the use of schools for military purposes, when in contravention of international humanitarian law, and encourages efforts to promote safe and protective school environments in humanitarian emergencies; 40. Calls upon the Office for the Coordination of Humanitarian Affairs and other United Nations organizations to continue to work with Member States and relevant United Nations entities to facilitate the exchan ge of updated, accurate and reliable information, including through mutually comprehensible, disaggregated and harmonized data, to ensure better assessment and analysis of needs in order to improve preparedness and humanitarian response; 41. Calls upon relevant United Nations organizations to support the improvement of the humanitarian programme cycle, including the development of coordinated and comprehensive needs assessment tools, such as multisector initial rapid assessments, the implementation of joint, impartial and timely needs assessments and prioritized needs-based humanitarian response plans, in consultation with the affected States, in order to strengthen the coordination of humanitarian action to meet the needs of people affected by humanitarian emergencies; 42. Encourages Member States to commit and to disburse in a timely fashion humanitarian funding based on, and in accordance with, the humanitarian appeals brought forward by the United Nations; 43. Encourages Member States and relevant United Nations organizations to explore innovative risk-sharing mechanisms and to base risk management funding on objective data; 44. Encourages United Nations and humanitarian organizations to further advance efficiencies in delivering assistance through red ucing management costs, harmonizing partnership agreements, providing transparent and comparable cost structures, and strengthening measures to achieve greater accountability by taking further actions to reduce fraud, waste and abuse and identify ways to s hare incident reports and other information among United Nations agencies, where appropriate; 45. Requests Member States, relevant humanitarian organizations of the United Nations system and other relevant humanitarian actors to promote gender equality and the empowerment of women in all stages of humanitarian response, to take measures to ensure the full participation of women, girls, men and boys, including persons with disabilities and older persons, in all stages of decision -making, as appropriate, in order to, inter alia, reduce gender inequalities and ensure that humanitarian assistance is informed, adapted, appropriate and effective, and to take into account the specific needs, vulnerabilities and capacities of women, girls, men and boys, taking into consideration age and disability, in the design of needs assessments and the implementation of all programming, including by seeking to ensure the provision of access to the full range of medical, legal and psychosocial and livelihood services, without discrimination, and in this regard encourages efforts to 19-22035 11/16