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120. Improving the financial situation of the United Nations:

At its fifty-fourth session, in 1999, under the item entitled “Programme planning”, the General Assembly endorsed the recommendation of the Committee for Programme and Coordination that a progress report on the review of the efficiency of the administrative and financial functioning of the United Nations be submitted biennially to the Assembly through the appropriate intergovernmental bodies (resolution ).

At its sixty-second session, the General Assembly requested the Advisory Committee on Administrative and Budgetary Questions to request the Board of Auditors to conduct an audit of the activities of the Procurement Task Force for the period from 1 January 2006 to 30 June 2007, including its compliance with established transparency and accountability measures of the Organization and the Office of Internal Oversight Services (OIOS), and to report thereon separately to the Assembly at the main part of its sixty-third session (resolution ) (see item 131).

At the same session, the General Assembly requested the Secretary-General to prepare, in close cooperation with OIOS, for its consideration at its sixty-third session, a report providing detailed information regarding, inter alia, the status of implementation of its resolution ; updated and detailed information on all the entities other than OIOS carrying out administrative inquiries and investigations, their legislative basis and precise role, the number and types of cases handled, related resources, reporting mechanisms, standards and guidelines involved and training imparted; and the status of work done under general temporary assistance resources equivalent to six positions to establish a training capacity for the Investigations Division to enable programme managers to handle category II cases of misconduct and the assessment of such work and any other related work carried out for the same purpose, as well as the future workplan thereof; also requested the Secretary-General to prepare for its consideration and approval, in close cooperation with OIOS, a report providing detailed information on terms of reference with regard to the proposed comprehensive review of investigations in the United Nations; and further requested the Secretary-General to report to the Assembly on practices related to the sharing of information between the Organization and law enforcement authorities of Member States as well as to referrals to such authorities of possible criminal cases related to United Nations staff, United Nations officials and experts on mission, taking into account its resolution and other relevant legal instruments (resolution ).