A/RES/54/14 Page 5 VIII THE QUESTION OF PREFERENTIAL TREATMENT 26. Reaffirms its request to the Secretary-General to examine ways to increase opportunities for developing countries in the awarding of procurement contracts, in particular for least developed countries, African countries and countries with economies in transition, taking into account the experience of preferential treatment in this regard in the funds and programmes of United Nations organizations and other intergovernmental institutions, and to report thereon to the General Assembly in his next report on procurement reform; 27. Requests the Secretary-General to continue to explore ways to increase the procurement of goods and services from developing countries, in particular from least developed and African countries, and to report thereon to the General Assembly at its fifty-fifth session; 28. Also requests the Secretary-General to submit a report on due attention paid to offers for procurement submitted by vendors from developing countries and countries with economies in transition, without prejudice to the Financial Regulations and Rules of the United Nations and taking into account the provisions of the present resolution; IX REGULATIONS AND RULES 29. Reiterates the request contained in paragraph 4 of its resolution 52/226 A; 30. Regrets that the request contained in paragraph 28 of its resolution 52/226 A for the submission of proposals on possible amendments to the Financial Regulations and Rules of the United Nations, in order to address issues of potential conflict of interest, has not been fulfilled, and requests the Secretary-General to submit the proposals as a matter of priority, but not later than the end of its fifty-fourth session; 31. Looks forward to the submission of the text of the additional rules requested in paragraph 10 of its resolution 52/252, as a matter of priority, but not later than the end of its fifty-fourth session; 32. Requests the Secretary-General to make proposals for improving the system of payment to suppliers, including possible mechanisms similar to letters of credit; X PERFORMANCE MEASUREMENT 33. Requests the Secretary-General to develop a comprehensive system to measure the efficiency and cost-effectiveness of the procurement function, by taking into account the best practices of other organizations of the United Nations system in his next report on procurement reform; XI REPORTS OF THE BOARD OF AUDITORS /...