Thèmes - Principe de responsabilité
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|A/60/428||18.Paragraph 5 of the budget document indicates that the Mission will have a "unified, area-based and decentralized organizational structure". The Advisory Committee was informed that the heads of field offices would exercise supervisory control of all UNMIS personnel assigned to the field office and would be delegated authority to coordinate the actions of UNMIS elements and United Nations country team members operating in that geographic area of responsibility. The decentralized structure, with the leadership role for the heads of regional offices, requires the Mission to develop an accountability framework that makes clear the respective responsibilities of headquarters and regional offices for both substantive and administrative work.||2005|
|A/60/7/Add.9||9.The Advisory Committee was further informed that the Department of Safety and Security has continued to collaborate closely with United Nations agencies, funds and programmes through the Inter-Agency Security Management Network, which in April 2005 elaborated an accountability framework for the United Nations security management system, subject to discussion by both the High Level Committee on Management and the United Nations System Chief Executives Board for Coordination (CEB). The Committee recalls that under the terms of section XI, paragraphs 13 and 14, of General Assembly resolution 59/276, the Secretary-General was requested to report on the updated accountability framework for the United Nations security management system as a whole, which would, inter alia, make clear the role of each responsible official and the authority of the designated officials over security personnel in the field. The Committee trusts that information on the revised United Nations security management accountability framework will be included in the comprehensive implementation report referred to in paragraph 3 above.||2005|
|A/60/909||6. The Committee trusts that forthcoming reports will link performance with both incentives and disincentives and will place greater emphasis on the practical application of an accountability framework. In this connection, the Committee emphasizes that particular attention should be paid to the accountability of senior managers. 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 Committeeâ€™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. 8.The recommended action to be taken by the General Assembly is set out in paragraph 42 of the report of the Secretary-General. The Advisory Committee emphasizes that the starting point is the Charter of the United Nations. Subject to its comments and observations in the paragraphs above, the Committee recommends with regard to paragraphs 42 (a) to (e) of the report that: (a)The Assembly take note of the report and request the Secretary-General to further develop the definition of accountability; (b) The Assembly note the elements of the existing legal framework for accountability as set out in paragraph 42 (b); (c The Assembly note the recent enhancements to the accountability framework as set out in paragraph 42 (c); however, it should be pointed out that, while the Independent Audit Advisory Committee, the Management Performance Board and the Oversight Committee have been established, only the Management Performance Board has been constituted; (d)The Assembly approve paragraph 42 (d); (e)The Assembly approve paragraph 42 (e) subject to the Committeeâ€™s recommendations in paragraph 6 above.||2006|
|A/61/485||17. The Advisory Committee has recognized the fluid nature of peacekeeping operations and the fact that changing conditions can result in expenditure variations, especially in new missions or those with expanded mandates. ONUB, however, is an established mission and a greater degree of budgetary stability with accurate cost estimate projections is to be expected. Moreover, the Committee has pointed to problems of overbudgeting for ONUB in the past. For example, the original budget proposal for the 2004/05 period amounted to $333,174,000; in its report (A/59/412, para. 33) the Committee recommended a reduction to $329,714,400, which was endorsed by the General Assembly in its resolution 59/15 A. Meanwhile, the performance report for the corresponding period (A/60/612) indicates expenditures in the amount of $303,794,300, or $29,379,700 (9 per cent) below the original budget proposal. 18. The Advisory Committee reiterates its recommendation that budgetary assumptions continue to be refined with closer scrutiny of expenditure patterns by ONUB and by Headquarters (see A/60/893, para. 8). The Committee comments below on the relation of the expenditure experience for the 2005/06 period to the budgetary assumptions for the 2006/07 period.||2006|