A/RES/52/238 Page 4 16. Expresses deep concern about the overpayment of mission subsistence allowance, at present calculated at 6,312,201.53 dollars, as well as the inaccuracy of the earlier estimated amount of 988,443.50 dollars, which represents a drastic increase of 5,323,758.03 dollars, and the delay in reporting the matter to the General Assembly; 17. Requests the Secretary-General to take all necessary measures to ensure that voluntary contributions towards the budgeted cost of the Observation Mission shall be utilized only in accordance with the procedure and practices established by the General Assembly; 18. Also requests the Secretary-General to continue his efforts to recover the overpayment of mission subsistence allowance in the revised estimated amount of 6,312,201.53 dollars and to submit a separate report to the General Assembly at its fifty-third session on developments relating to the issue of overpayment of mission subsistence allowance and compensatory time off, including measures taken with respect to those responsible for the overpayment on the basis of the conclusion of the inquiry; 19. Further requests the Secretary-General to review the recovery process, taking into account the results of the inquiry and bearing in mind various aspects of this measure; 20. Requests the Secretary-General to ensure that all managers exercising financial responsibility are issued with the revised and updated version of the Financial Regulations and Rules of the United Nations; 21. Also requests the Secretary-General to ensure that every official of the United Nations is responsible to the Secretary-General for the regularity of the actions taken by him or her in the course of his or her official duties and that any official who takes any action contrary to the Financial Rules, or to the administrative instructions issued in connection therewith, may be held personally responsible and financially liable for the consequences of such action; 22. Recalls its request to the Secretary-General in its resolution 49/218 of 23 December 1994 to include full implementation of the Financial Regulations and Rules of the United Nations as a specific performance indicator in the performance appraisal of all managers; 23. Invites voluntary contributions to the Observation Mission in cash and in the form of services and supplies acceptable to the Secretary-General, to be administered, as appropriate, in accordance with the procedure and practices established by the General Assembly; 24. Decides to include in the provisional agenda of its fifty-third session, under the item entitled "Financing of the activities arising from Security Council resolution 687 (1991)", the sub-item entitled "United Nations Iraq-Kuwait Observation Mission". 88th plenary meeting 26 June 1998