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Cote	Thèmes	Année
A/60/7/Add.13	13.The calculation of additional requirements should have taken into account fully and systematically the potential for carrying out new or different tasks and activities without requesting additional resources. The Advisory Committee regrets that the revised estimates lack convincing evidence that an effort has been made to accommodate new and expanded mandates through a redeployment of resources. Such an analysis should have been carried out, even on the basis of the existing mandates and prior to the review of all mandates older than five years mentioned in paragraph 160 of the report of the Secretary-General (see para. 5 above).	2005
A/60/7/Add.13	27.The Advisory Committee notes from document A/60/537 that a comprehensive report on the independent oversight advisory committee was to be the subject of a separate report to be submitted to the General Assembly at its sixtieth session. The Committee in fact became aware of such a report (A/60/568) subsequent to its deliberations on this matter (see para. 10 above). The Committee notes from that report that the independent audit advisory committee would serve in an expert advisory capacity to the General Assembly. In the view of the Advisory Committee, it is for the General Assembly itself to decide upon such issues as the mandate, composition, selection process and qualification of experts of the new committee. Under the circumstances, the Advisory Committee is of the opinion that it is premature to consider resource requirements for the committee until the requisite policy decisions have been taken by the Assembly.	2005