A/RES/55/258 (e) Delete the last phrase in the proposed amendment to staff rule 104.14 in paragraph (i) (ii) “in accordance with procedures established by the Secretary-General”, dealing with the review function of the Central Review Boards/bodies; VII Delegation of authority and accountability Reiterating section IV of its resolution 53/221, by which the General Assembly requested the Secretary-General, inter alia, to ensure, before delegating authority to programme managers, that well-designed mechanisms of accountability, including the necessary internal monitoring and control procedures, as well as training, are put in place, 1. Endorses the views and recommendations of the Advisory Committee on Administrative and Budgetary Questions in paragraphs 22 and 23 of its report on accountability and responsibility and on management irregularities;4 2. Emphasizes that the administrative and managerial discretionary powers of the Secretary-General should be in conformity with the relevant provisions of the Charter of the United Nations and the staff, financial and programme planning regulations and mandates given by the General Assembly; 3. Reiterates that every staff member of the United Nations shall be responsible and accountable to the Secretary-General, in accordance with financial rule 114.1 and staff rule 112.3; 4. Emphasizes that any delegation of authority should be in accordance with the Charter and the regulations and rules of the Organization and should entail clear lines of authority and accountability as well as improvements in the administration of justice, taking into account the central role played by the Office of Human Resources Management in setting the policies and guidelines in respect of the human resources management of the Organization and monitoring their observance and implementation; 5. Stresses that rules and regulations governing separation from service shall be followed strictly; 6. Recalls its request to the Secretary-General in section II, paragraph 2, of its resolution 51/226, as reiterated in section IV, paragraph 10, of its resolution 53/221, to enhance managerial accountability with respect to human resources management decisions, including imposing sanctions in cases of demonstrated mismanagement of staff and wilful neglect of, or disregard for, established rules and procedures, while safeguarding the right of due process of all staff members, including managers, and urges the Secretary-General to continue to seek improvements in this area; 7. Requests the Secretary-General to continue to improve accountability and responsibility in the reform of human resources management as well as the monitoring and control mechanisms and procedures and to report on the implementation of his proposals to the General Assembly at its fifty-seventh session; 8. Requests the Secretary-General to report to the General Assembly at its fiftyseventh session on the progress achieved, including with regard to management irregularities; 9. Reaffirms that, in accordance with staff regulation 1.2, staff members shall not be actively associated with the management of, or hold a financial interest in, any profitmaking, business or other concern, if it were possible for the staff member or the profit- 6