I. Recommendations of the Group of High-level Intergovernmental Experts to Review the Efficiency of the Administrative and Financial Functioning of the United Nations. Decides that the recommendations as agreed upon should be implemented in the light of the findings of the 5th Committee and subject to the following: the implementation of recommendation 5 should not prejudice the implementation of projects and programmes already approved by the General Assembly; the percentages referred to in recommendation 15 should be regarded as targets in the formulation of the Secretary-General's plans to be submitted to the General Assembly for implementation of the recommendation; the Secretary-General should transmit to the ICSC those recommendations having direct impact on the UN common system (recommendations 53 and 61), with the request that it report to the General Assembly at its 42nd session, so as to enable the Assembly to make a final decision. % II. Planning, programming and budgeting process. Decides that the process shall be governed by: strict adherence to the principles and provisions of the Charter, in particular Articles 17 and 18 thereof; full respect for the prerogatives of the principal organs of the UN with respect to the process, and of the Secretary-General as the chief administrative officer of the Organization; recognition of the need for Member States to participate in the budgetary preparation from its early stages and throughout the process; reaffirms the need to improve the process; resolves to achieve improvement in the consultative process for the formulation of the medium-term plan.

Adopted without vote, 102nd plenary meeting

7 p.

Adopted at the 102nd plenary meeting, 19 Dec. 1986.
In: Resolutions and decisions adopted by the General Assembly during its 41st session, 16 September-19 December 1986. - A/41/53. - 1987. - p. 57-59. - (GAOR, 41st sess., Suppl. no. 53).