A/RES/55/231 14. Decides that significant external factors should also be identified in the context of future medium-term plans in order to illustrate their impact on the achievements obtained by the different programmes; 15. Also decides that the proposed programme budget for the biennium 2002-2003 shall contain input data at the same level of detail as that provided in the programme budget for the biennium 2000-2001,5 in keeping with the responsibility of the Secretary-General to provide complete information in support of the financial aspects of his budget proposals; 16. Notes the observation of the Advisory Committee, in paragraph 16 of its report,2 that the Secretary-General already enjoys delegation of authority in programme delivery, in particular in the transfer of resources within sections of the budget; 17. Decides that any transfer of resources between post and non-post objects of expenditure would require the prior approval of the General Assembly; 18. Stresses that the use of indicators of achievement in the proposed programme budget and assessment of the performance of the Organization in terms of all the expected accomplishments should not constitute a method by which to adjust the level of approved resources, or of staff, and that requested resources should continue to be justified in terms of the requirements of output delivery; 19. Emphasizes that resources proposed by the Secretary-General should be commensurate with all mandated programmes and activities to ensure their full, effective and efficient implementation; 20. Notes that, in order to implement the present resolution, no revisions to the Financial Regulations and Rules of the United Nations or to the Regulations and Rules Governing Programme Planning, the Programme Aspects of the Budget, the Monitoring of Implementation and the Methods of Evaluation are currently required, and, in this regard, also notes that the application of rule 105.6 (a) of the Regulations and Rules Governing Programme Planning should continue to reflect the understanding that approval of the medium-term plan and the programme budget constitutes the reaffirmation of mandates reflected therein; 21. Recognizes the difficulty of achieving the results of complex and longstanding political activities within specific time frames; 22. Reaffirms that, in accordance with rule 104.7 (b) of the Regulations and Rules Governing Programme Planning, when an objective for Secretariat action cannot be achieved by the end of the plan period, both this longer-term objective and more specific objectives to be achieved within the plan period shall be set; 23. Emphasizes the need programme evaluation capacity, in Governing Programme Planning methodologies in accordance with Programme Planning; for the Secretariat to continue to improve its order to implement fully the Regulations and Rules by, inter alia, strengthening standard evaluation article VII of the Regulations and Rules Governing 24. Stresses that any proposals for additional flexibility in managing inputs during budget implementation, if approved by the General Assembly, should always be accompanied by increased accountability; 5 Official Records of the General Assembly, Fifty-fourth Session, Supplement No. 6 (A/54/6/Rev.1), vols. IIII; ibid., Supplement No. 6A (A/54/6/Rev.1/Add.1); and ibid., Supplement No. 6B (A/54/6/Rev.1/Add.2). 3