Endorses the observations and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions; requests the Secretary-General to submit a detailed report to the General Assembly at its 54th session, through the Advisory Committee, on management irregularities causing financial losses to the Organization, taking into account the reports mentioned in paragraph 4 of the report of the Committee, including procedures for determining gross negligence and the financial and other responsibilities to be incurred by those who have committed such negligence, and preventive measures to identify the risk factors that expose the Organization to management irregularities and measures to improve internal control and accountability.
