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Cote	Thèmes	Année
A/60/7/Add.10	9. The Advisory Committee was initially informed that quantitative measures could not be provided at that stage, but would be available in the performance report. The Advisory Committee points out that the consideration of the results-based budget, which includes an analysis of the activities planned and their correlation to the resources requested, would be meaningless without specific targets being set at the outset. Similarly, it would be futile to attempt to measure the progress made towards the achievement of the expected accomplishments when evaluating actual performance if targets were not set at the start of the budgetary process.	2005
A/60/7/Add.10	13.The Advisory Committee is concerned with the incompleteness of the published budget proposals of UNOTIL even though it eventually received most of the information sought (see annexes II-IV). The Advisory Committee once again stresses the need for adequate guidance and support to be provided by the relevant Headquarters offices in the departments of Management and Peacekeeping Operations. The Advisory Committee points out that the role of these departments is to provide leadership and coordination, to define the standards, methods and procedures to be applied throughout the budgetary process and to ensure that these standards are complied with, as well as to scrutinize the proposals submitted by the missions for accuracy and completeness. In this connection, the Advisory Committee requests that the Office of Programme Planning, Budgets and Accounts define a framework for the results-based budgets of special political missions, which will be integrated in the budget proposals in Section 3, Political affairs, from 2006, and to report comprehensively on the measures adopted in the next budget proposals.	2005
A/60/909	7. In paragraph 10 of the report of the Secretary-General, a number of recent enhancements to the accountability system are described. Listed among these is the "implementation of results-based management " . It is the Advisory Committee’s view that results-based budgeting and management require further development and that the instruments that exist at present for informing Member States about performance are weak. The Committee has, on numerous occasions, pointed to the need for further development of results-based management and the tools to relate resources to results. In this connection, the Committee urges the Secretary-General to complete and issue the report on options for applying cost-accounting techniques drawing on best international practices, in accordance with paragraph 10 of General Assembly resolution 59/275.	2006