At its fifty-ninth session, the General Assembly requested the Secretary-General and the executive heads of the funds and programmes of the United Nations to examine governance principles and to report thereon to the Assembly at its sixty-first session, through the respective governing bodies of the funds and programmes of the United Nations; and to consider strengthening the internal control framework, harmonizing the administrative mechanisms that would systematically act upon the findings and recommendations of oversight bodies and improving financial reporting, as well as the proper forums for the consideration of the reports of the Board of Auditors by the respective executive boards and the General Assembly, and to report thereon to the Assembly at its sixty-first session (Resolution 59/264 - A|C|F|R|S).

At its sixtieth session, the General Assembly requested the United Nations High Commissioner for Refugees to intensify his efforts to continue to implement the recommendations of the Board and to report regularly to the relevant governing bodies on progress made in that regard; encouraged Member States to respond in a timely manner to the appeal of the Office of the United Nations High Commissioner for Refugees for resources; requested the Secretary-General to report to the Assembly on the full extent of unfunded staff termination and post-service liabilities in the United Nations and its funds and programmes and to propose measures that would ensure progress towards fully funding such liabilities; requested the Secretary-General to take the necessary measures to ensure that the editing and translation of the reports of the Board of Auditors were completed in a manner that would ensure that they were submitted to the General Assembly in accordance with the six-week rule and thereby enabled Members States to have adequate time to consider the large volume of reports prior to the sixty-first session of the Assembly; and requested the Secretary-General and the executive heads of the funds and programmes of the United Nations to include in future reports on the implementation of the recommendations of the Board of Auditors information on the setting of time frames, the identification of office holders and priorities for the implementation of the recommendations of the Board (Resolution 60/234A - A|C|F|R|S).

At its resumed sixtieth session, in June 2006, the General Assembly requested the Secretary-General to ensure full implementation of the recommendations of the Board of Auditors and the related recommendations of the Advisory Committee in a prompt and timely manner; also requested the Secretary-General to indicate an expected time frame for the implementation of the recommendations of the Board of Auditors as well as the priorities for their implementation, including the officeholders to be held accountable; and further requested the Secretary-General to provide, in the next report on the implementation of the recommendations of the Board of Auditors concerning United Nations peacekeeping operations, full explanation for the delays in implementation of the recommendations of the Board for the period ended 30 June 2005 or the prior periods (Resolution 60/234B - A|C|F|R|S).