A/RES/54/15 Page 2 1. Decides to establish a special multi-year account for supplementary development activities based on the priority objectives of the programmes of the approved medium-term plan; 2. Emphasizes that the efficiency measures and the transfer of savings therefrom should not lead to a process of budgetary reduction and should not result in the involuntary separation of staff; 3. Also emphasizes that the efficiency measures and the redeployment of savings to the Development Account should not adversely affect the full implementation of all mandated programmes and activities; 4. Decides that savings to be achieved as a result of the efficiency measures can be identified in the context of budget performance reports and shall be transferred to the Development Account section with the prior approval of the General Assembly; 5. Also decides that the savings transferred to the Development Account section in accordance with paragraph 4 above shall form the maintenance base for that section in future proposed programme budgets; 6. Reaffirms that the Development Account should be operated strictly in accordance with the Financial Regulations and Rules of the United Nations and the Regulations and Rules Governing Programme Planning, the Programme Aspects of the Budget, the Monitoring of Implementation and the Methods of Evaluation; 7. Requests the Secretary-General to ensure that all budget proposals are fully commensurate with the related mandates in order to ensure their full and effective implementation; 8. Decides to keep the implementation of the Development Account under review, and requests the Secretary-General to submit reports in accordance with the relevant regulations and rules. 43rd plenary meeting 29 October 1999