A/RES/59/272 6. Emphasizes the importance of establishing real, effective and efficient mechanisms for responsibility and accountability; 7. Regrets that despite previous information provided by the SecretaryGeneral on the establishment of accountability mechanisms, including the accountability panel, such mechanisms are not in place, thereby affecting the efficient and effective functioning of the Organization; Takes note of paragraph 129 (b) of the annual report of the Office of 8. Internal Oversight Services, 1 and concurs with the view that a high-level follow-up mechanism under the authority of the Secretary-General should be established in the Organization to effectively feed findings and recommendations of the Office, as well as relevant findings of the Joint Inspection Unit and the Board of Auditors, into the executive management processes; Requests the Secretary-General to submit annually to the General 9. Assembly a report under the agenda item entitled “Review of the efficiency of the administrative and financial functioning of the United Nations” addressing the measures implemented with the aim of strengthening accountability in the Secretariat and the results achieved; 10. Also requests the Secretary-General to establish the aforementioned follow-up mechanism as soon as possible and to report to the General Assembly on the results achieved in the context of the report referred to in paragraph 9 above, with specific reference to: (a) The composition of such a mechanism, including the seniority of the chair and members; (b) Terms of reference of the mechanism and frequency of its meetings; (c) The inclusion in the mechanism of one or more participants with relevant expertise from United Nations-system oversight bodies; (d) Reporting procedures; 11. Reaffirms the role of the Board of Auditors and the Joint Inspection Unit as external oversight bodies, and, in this regard, affirms that any external review, audit, inspection, monitoring, evaluation or investigation of the Office can be undertaken only by such bodies or those mandated to do so by the General Assembly; 12. Also reaffirms the importance of effective coordination, in the implementation of their respective mandates, between the Joint Inspection Unit, the Board of Auditors and the Office of Internal Oversight Services, in order to maximize the use of resources and share experiences, knowledge, best practices and lessons learned; 13. Stresses the vital importance of the evaluation function of the Office of Internal Oversight Services, and requests the Secretary-General to better reflect the objectives, expected accomplishments and performance indicators related to this function in future biennial programmes and budgetary submissions of the Office; 14. Reaffirms its oversight role as well as the role of the Fifth Committee in administrative and budgetary matters; _______________ 1 2 See A/59/359.