Endorses the conclusions and recommendations contained in the report of the Advisory Committee (A/55/543), subject to the provisions of the present resolution; decides that the design of programme objectives in the context of the medium-term plan and in the programme budget should be enhanced as a key element of results-based budgeting, in order to reflect in a more accurate manner the mandates, policy objectives, orientation and priorities of the Organization; decides that significant external factors should also be identified in the context of future medium-term plans in order to illustrate their impact on the achievements obtained by the different programmes; decides that any transfer of resources between post and non-post objects of expenditure would require the prior approval of the General Assembly.

Adopted without vote, 89th plenary meeting

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