联合国文件/第423部分 (共1000部分)

The Committee welcomed the refinements made to the logical framework and recognized that some aspects of the work carried out by the United Nations are less quantifiable than others.

The Committee also acknowledged that results-based budgeting is still at the early stages of implementation and that further improvements will be required to clarify to what extent the outputs contribute to the attainment of objectives and expected accomplishments.

The Committee further stressed the importance of assigning responsibility for the achievement of results to programme managers.

The Committee requested the Secretary-General to further develop and strengthen mechanisms to monitor, evaluate and measure the results and impact of programmes and activities.

The Committee noted that 3,019 outputs were proposed for termination during the biennium 2006-2007.

The Committee was informed that in some instances, intergovernmental bodies had been involved in the review of the programme of work for the upcoming biennium, which resulted in the discontinuation of several outputs.

The Committee welcomed the interaction between programme managers and relevant intergovernmental bodies, which may facilitate the consideration by the General Assembly of the programme of work.

The Committee furthermore noted that several resolutions and decisions had been adopted since the preparation and adoption of the biennial programme plan for the biennium 2006-2007.

The Committee was informed that the legislative mandates did not require any revision to the programme narratives of the subprogrammes of the relevant sections of the proposed programme budget for the biennium 2006-2007.

The Committee was also informed that the Secretariat, if necessary, may revise the outputs of subprogrammes in order to ensure the implementation of legislative decisions that were approved after the preparation and adoption of the plan.

The Committee recommended that the Secretariat provide the General Assembly, in the context of the proposed programme budget for the biennium 2006-2007, with a list of outputs that may require either revision to or inclusion in the proposed programme budget due to legislative decisions taken by the Assembly at its fifty-ninth session.

The Committee was informed that, in accordance with rule 106.1 of the Regulations and Rules Governing Programme Planning, the Programme Aspects of the Budget, the Monitoring of Implementation and the Methods of Evaluation, additional outputs required by a legislative decision subsequent to the approval of the proposed programme budget will be reflected in the programme performance report for the biennium 2006-2007.

The Committee, in reviewing the implementation of paragraph 14 of General Assembly resolution 58/269, noted that the programmatic aspects of the narratives of the budget fascicles were not identical to the biennial programme plan.

The Committee recommended that in addition to the logical framework, the narratives of the overview parts of budget sections should be identical with respect to programmatic issues to the overall orientation parts of the biennial programme plan, while recognizing that additional budgetary information, where necessary, should be made available in separate paragraphs in the overview part.

The Committee recommended that in those budget sections containing parts on policymaking organs, executive direction and management and/or introduction to subprogrammes, unless the same information is already contained in the relevant biennial programme plan, such parts should be limited only to budgetary information and should not be expanded to include programmatic aspects.

The Committee furthermore noted that the programmatic narratives of the subprogrammes of budget fascicles were largely identical.

The Committee acknowledged that full implementation of paragraph 9 of General Assembly resolution 58/269 should facilitate its consideration of the programmatic aspects of the budget fascicles in future.

The Committee also noted that the General Assembly had adopted several legislative mandates at its fifty-ninth session.

The Committee recommended that the Secretariat submit to the General Assembly at its sixtieth session a list of new and/or revised mandates approved by the Assembly subsequent to the adoption of the biennial programme plan.

The Committee recommended that in the next proposed programme budget, the Secretariat ensure the implementation of paragraph 12 of General Assembly resolution 58/269.

C.

Evaluation of linkages between headquarters and field activities: a review of best practices for poverty eradication in the framework of the United Nations Millennium Declaration

At its 8th and 9th meetings, on 10 and 13 June 2005, the Committee considered the note by the Secretary-General transmitting the report of the Office of Internal Oversight Services on linkages between headquarters and field activities: a review of best practices for poverty eradication in the framework of the Millennium Declaration (E/AC.51/2005/2).

The representative of the Office of Internal Oversight Services introduced the report and responded to the questions raised during the Committee's consideration of the report.