A/RES/60/254 5. Requests the Secretary-General to ensure that programme managers understand and respect the monitoring and evaluation functions performed by the oversight bodies; Notes that the electronic performance appraisal system is the formal tool 6. employed by the Secretariat in managing staff performance and that it represents an enhancement of the performance appraisal system; Decides that staff performance assessment should be further enhanced in 7. order to strengthen performance management to ensure the accountable implementation of legislative mandates, and in this regard calls upon the SecretaryGeneral to improve performance management measures, including: (a) A system that recognizes competence as an integral element of performance management and eventual career advancement; (b) A comprehensive range of measures to address underperformance as well as incentives to encourage outstanding performance; (c) Establishing direct links between performance and career advancement; Governance review 8. Recalls its resolutions 57/278 A of 20 December 2002 and 59/264 A, and notes that there will be a separate report on the independent external evaluation of the auditing and oversight system of the United Nations, including the specialized agencies, as well as one on a comprehensive governance review; Notes that the focus of the comprehensive governance review should be, 9. inter alia, to clarify the roles and responsibilities of management with respect to supporting Member States, and emphasizes the intergovernmental nature of the Organization and its international character; Oversight bodies 10. Reaffirms the importance of respecting the independent nature of the internal and external oversight structures of the United Nations, and recognizes that they are key governance partners; 11. Recalls its resolution 59/272 and, bearing in mind paragraph 4 of the report of the Advisory Committee on Administrative and Budgetary Questions,2 decides to revert to the issue of the terms of reference and title of the high-level follow-up mechanism in the context of its consideration of the report on the independent external evaluation of the auditing and oversight system of the United Nations, including the specialized agencies; 12. Stresses the importance of ensuring the full implementation of the recommendations of the oversight bodies, and requests the Secretary-General to ensure that managers are held accountable for the delay or non-implementation of oversight recommendations; Fraud and corruption 13. Recalls its resolution 59/264 A and the recommendations of the Board of Auditors concerning fraud and corruption, and requests the Secretary-General to report to the General Assembly on measures taken to implement the recommendations; 2