A/RES/60/283 (b) A detailed implementation plan, including on the user needs, scope, timetable, strategy and detailed resource requirements and information technology needs arising from the adoption of the International Public Sector Accounting Standards; (c) The expected contribution of the information and communication technology system to enhancing the effective and transparent use of the resources of the Organization; (d) Any revisions to the existing information and communication technology strategy that may be required, bearing in mind requests previously made by the General Assembly in its consideration of the 2002 information and communication technology strategy, including its resolutions 56/239 of 24 December 2001 and 57/304 of 15 April 2003; (e) Projected resource requirements over the life cycle of the project; (f) A detailed explanation and concrete examples of how it is envisaged that the proposals will enhance the effectiveness of the work of the Organization and address current deficiencies; (g) A clear definition of the terminologies and rationale for the proposals; (h) An assessment of previous investments in information and communication technology, as well as lessons learned and expected time frames for introducing the proposed system and arrangements for the continuation of the current system during the transitional period; Decides to revert to the consideration of the report of the Joint Inspection 6. Unit on policies of United Nations system organizations towards the use of opensource software in the secretariats 4 at its resumed sixty-first session; III Limited budgetary discretion 1. Recalls its resolution 59/275 of 23 December 2004, in which it set the priorities for the Organization for the biennium 2006–2007; 2. Reaffirms the role and prerogative of Member States in setting the priorities of the Organization, as reflected in legislative decisions; 3. Reaffirms its role in carrying out a thorough analysis and approval of human and financial resources and policies with a view to ensuring full, effective and efficient implementation of all mandated programmes and activities and the implementation of policies in this regard; Emphasizes again that the resources proposed by the Secretary-General 4. should be commensurate with all mandated programmes and activities in order to ensure their full, efficient and effective implementation; Recalls paragraph 11 of its resolution 60/246 of 23 December 2005, 5. whereby it recognized the need for limited discretion in budgetary implementation for the Secretary-General, within defined parameters to be agreed by the General Assembly along with clear accountability mechanisms to the Assembly for its use; _______________ 4 A/60/665. 3