A/RES/54/19 Page 2 1. Reaffirms that the Fifth Committee is the appropriate Main Committee of the General Assembly entrusted with responsibilities for administrative and budgetary matters; 2. Requests the Secretary-General, while implementing the approved reformed procedures for determining reimbursement to Member States for contingent-owned equipment, to avoid any double payment; 3. Approves a general policy whereby the United Nations should only assume financial responsibilities in accordance with the decisions of the General Assembly; 4. Emphasizes that the intent of the new procedures on reimbursement of contingent-owned equipment is to ensure equitable reimbursement to the troop-contributing countries while ensuring the interests of Member States and the United Nations; 5. Endorses the recommendations of the Phase IV Working Group on Reimbursement of Contingentowned Equipment,1 subject to the provisions of the present resolution; 6. Also endorses the recommendations of the Advisory Committee on Administrative and Budgetary Questions in its report,3 with the exception of the following proposals, relating to: (a) The levels of reimbursement for loss or damage to contingent-owned equipment in cases of hostile action or forced abandonment, as contained in paragraph 15; (b) The review regarding United Nations responsibility for loss or damage during transportation, as contained in paragraph 16; (c) Tentage and accommodation, as contained in paragraph 27; (d) The use of independent outside expertise in the review and assessment of the generic fair market value of equipment, as contained in paragraph 31; 7. Reaffirms that, with regard to all new missions activated since 1 July 1996, only the reformed procedures for reimbursement to Member States for contingent-owned equipment are applicable; 8. Requests the Secretary-General to take all necessary measures to ensure the full participation of delegations in the work of the Phase V Working Group; 9. Emphasizes that the revision of the contingent-owned equipment manual should be a continuous process, and requests the Secretary-General to revise the manual only after the completion of the work of the Phase V Working Group, in order to incorporate recommendations made by the Phase II, III, IV and V Working Groups, as approved by the General Assembly; /...