A/RES/73/275 Report on the activities of the Office of Internal Oversight Services 5. Encourages the Office to continue its efforts aimed at enhancing its audit, investigation, inspection and evaluation functions; 6. Recalls that the Office shall exercise operational independence relating to the performance of its internal oversight functions, under the authority of the Secretary-General, in accordance with the relevant resolutions; 7. Reaffirms the operational independence of the Office, stresses that its independence and objectivity are vital in ensuring that its internal oversight functions are carried out in a credible, factual and unbiased manner, and reaffirms the authority of the Office to initiate, carry out and report on any action that it considers necessary to fulfil its oversight functions; 8. Encourages United Nations internal and external oversight bodies to further enhance the level of cooperation with one another, such as through joint work planning sessions, without prejudice to the independence of each; 9. Requests the Secretary-General to continue to promote effective coordination and collaboration with regard to the audit, evaluation and investigation functions of the Office in order to ensure an integrated approach to its oversight function, bearing in mind the operational independence of the Office; 10. Also requests the Secretary-General to ensure that the annual reports of the Office continue to include a brief description of any impairment of its independence; 11. Takes note of the report of the Office on its activities for the period from 1 July 2017 to 30 June 2018;1 12. Requests the Secretary-General to ensure that all relevant resolutions pertaining to the work of the Office are brought to the attention of the relevant managers; 13. Also requests the Secretary-General to ensure that all relevant resolutions, including those of a cross-cutting nature, are brought to the attention of relevant managers and that the Office also takes those resolutions into account in the conduct of its activities; 14. Notes with concern the status of implementation of the recommendations of the Office, and requests the Secretary-General to implement the outstanding and recurring recommendations of the Office; 15. Requests the Secretary-General to continue to ensure the full implementation of the accepted recommendations of the Office, including those related to accountability mechanisms, cost savings, recovery of overpayments, organizational efficiency and effectiveness and other improvements, in a prompt and timely manner, and to provide detailed justifications in cases in which recommendations of the Office are not accepted; 16. Calls upon the Secretary-General to make use of the expertise of the Office in the ongoing reform process, as appropriate, by implementing its relevant recommendations; 17. Welcomes the efforts and progress made by the Office in reducing the number of vacant posts, and requests the Secretary-General to continue to make every effort to fill the remaining vacant posts, particularly in the Investigations Division and in the field, in accordance with the relevant provisions governing recruitment in the United Nations, as well as to sustain the progress made thus far; 18. Encourages the Office to strengthen its focus, as appropriate, on performance audits, and welcomes the efforts of the Office in terms of reviewing what share of its reports include elements of performance audits; 2/4 18-22661

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