Resolution adopted by the General Assembly [on the report of the Fifth Committee (A/60/604/Add.1)] 60/259. Report of the Secretary-General on the activities of the Office of Internal Oversight Services The General Assembly, Recalling its resolutions 48/218 B of 29 July 1994, 54/244 of 23 December 1999 and 59/272 of 23 December 2004, Recalling also its resolutions 56/246 of 24 December 2001, 58/101 B of 9 December 2003 and 59/270 of 23 December 2004, Having considered the annual report of the Office of Internal Oversight Services for the period from 1 July 2004 to 30 June 2005, 1. Reaffirms its primary role in the consideration of and action taken on reports submitted to it; 2. Also reaffirms its oversight role and the role of the Fifth Committee in administrative and budgetary matters; 3. Further reaffirms the independence and the separate and distinct roles of the internal and external oversight mechanisms; 4. Looks forward to the results of the independent external evaluation of the audit and oversight system of the United Nations, and stresses that the evaluation should include proposals on: (a) Ensuring the full operational independence of the Office of Internal Oversight Services; (b) Strengthening the evaluation capacity of the Office at the programme and subprogramme levels; (c) Ensuring adequate funding arrangements for timely reimbursement by funds and programmes for services of the Office; 5. Notes with concern the description of the mission of the Office of Internal Oversight Services, as outlined in paragraph 1 of its annual report,1 and in this regard reiterates that, in accordance with paragraph 5 of General Assembly resolution 59/270, the mission of the Office should be in full conformity with its mandate, as approved by the Assembly in its resolution 48/218 B; 6. Notes with appreciation the work of the Office of Internal Oversight Services; 7. Takes note of the annual report of the Office of Internal Oversight Services;1 8. Stresses the importance of full implementation of legislative decisions, and requests the Secretary-General to ensure that programme managers provide information to the Office of Internal Oversight Services to be reflected in the programme performance report on the rate of implementation of legislative mandates and decisions and, where applicable, in cases where full implementation has not been achieved, the reasons therefor; 9. Requests the Secretary-General to ensure that all relevant resolutions, in particular cross-cutting resolutions, are brought to the attention of relevant managers, and further requests that the Office of Internal Oversight Services also take those resolutions into account in the conduct of its activities; 10. Also requests the Secretary-General to ensure that all relevant resolutions pertaining to the work of the Office of Internal Oversight Services are brought to the attention of the relevant managers; 11. Notes that not all programme managers have reported the results of investigations to the Office of Internal Oversight Services, as required in paragraph 11 of its resolution 59/287 of 13 April 2005, and requests the Secretary-General to ensure that programme managers comply with this requirement as a measure of accountability; 12. Requests the Secretary-General to entrust the Office of Internal Oversight Services to submit a report on the use of the best-value concept in the evaluation and awarding of procurement contracts in order to identify any possible misuse; 13. Recalls its request, as contained in section IV, paragraph 4, of its resolution 59/296 of 22 June 2005, notes with concern paragraph 25 of the annual report of the Office of Internal Oversight Services1 concerning the management of fuel in peacekeeping missions, and welcomes the intention of the Office to report to the General Assembly on the oversight of fuel management in peacekeeping missions; 14. Welcomes the comprehensive tsunami risk assessments undertaken by the Office of Internal Oversight Services jointly with United Nations funds and programmes and the specialized agencies, and requests the Secretary-General to ensure that United Nations funds and programmes and the specialized agencies cooperate with the Office in the preparation of a consolidated report on audits and investigative reviews undertaken of the tsunami relief operation and to entrust the Office to report thereon to the General Assembly at its sixty-first session; 15. Also welcomes the intention of the Office of Internal Oversight Services to conduct a risk assessment of the activities of the United Nations Joint Staff Pension Fund, and invites the United Nations Joint Staff Pension Board to request the Office, in this context, to conduct an audit of the quality, efficiency and effectiveness of services provided to beneficiaries; 16. Notes with concern the numerous allegations of fraud and irregularities in the United Nations Interim Administration Mission in Kosovo, and requests the Office of Internal Oversight Services to submit to the General Assembly at its resumed sixtieth session an overview report on its investigations and follow-up; 17. Decides to modify the title of the relevant agenda item to read “Report on the activities of the Office of Internal Oversight Services” in accordance with paragraph 3 of its resolution 59/272. 79th plenary meeting 8 May 2006  A/60/346 and Corr.1. _______________  3 3 United Nations A/RES/60/259 General Assembly Distr.: General 15 June 2006 Sixtieth session Agenda item 132 05-50314 A/RES/60/259 A/RES/60/259 2 3