A/RES/74/251 Programme planning programme plan for programmes and subprogrammes and programme performance information, 4 Having also considered the report of the Office of Internal Oversight Services on strengthening the role of evaluation and the application of evaluation findings on programme design, delivery and policy directives, 5 1. Reaffirms the role of the Committee for Programme and Coordination as the main subsidiary organ of the General Assembly and the Economic and Social Council for planning, programming and coordination; 2. Also reaffirms the role of the Committee for Programme and Coordination in verifying that the programmes of activities of the Organization are implem ented in line with the legislative mandates and that the full implementation of regulations and rules is ensured; 3. Re-emphasizes the role of the plenary and the Main Committees of the General Assembly in reviewing and taking action on the appropriate recommendations of the Committee for Programme and Coordination relevant to their work, in accordance with regulation 4.10 of the Regulations and Rules Governing Programme Planning, the Programme Aspects of the Budget, the Monitoring of Implementation and the Methods of Evaluation; 1 4. Stresses that setting the priorities of the United Nations is the prerogative of the Member States, as reflected in legislative mandates; 5. Reiterates the need for Member States to participate fully in the budget preparation process, from its early stages and throughout the process; 6. Recalls its resolution 72/266 A, in which it approved the change from a biennial to an annual budget period on a trial basis, beginning with the programme budget for 2020; 7. Requests the Secretary-General to present a report as early as practicable, for the consideration of the General Assembly at its seventy-fourth session, on the impact of the changes to the budgetary cycle on the established budgetary procedures and practices as they pertain to the agreed sequential nature of the review processes of the proposed programme budget, and in this regard to present possible options to ensure the preservation of this sequence, including the possibility of the Advisory Committee on Administrative and Budgetary Questions preparing its conclusions and recommendations on the basis of a programme plan approved by the General Assembly in 2021; 8. Recalls paragraph 13 of its resolution 72/266 A, and reaffirms that no changes to the budget methodology, established budgetary procedures and practices or the financial regulations may be implemented without prior review and approval by the General Assembly in accordance with established budgetary proced ures; 9. Requests the Secretary-General to clearly identify those provisions and rules that are proposed to be formally suspended or no longer applied during the trial period; __________________ 4 5 2/5 A/74/6 (Sect. 2), A/74/6 (Sect. 3), A/74/6 (Sect. 4), A/74/6 (Sect. 5), A/74/6 (Sect. 5)/Corr.1, A/74/6 (Sect. 6), A/74/6 (Sect. 8), A/74/6 (Sect. 8)/Corr.1, A/74/6 (Sect. 9), A/74/6 (Sect. 10), A/74/6 (Sect. 11), A/74/6 (Sect. 12), A/74/6 (Sect. 13), A/74/6 (Sect. 14), A/74/6 (Sect. 15), A/74/6 (Sect. 16), A/74/6 (Sect. 17), A/74/6 (Sect. 18), A/74/6 (Sect. 19), A/74/6 (Sect. 20), A/74/6 (Sect. 21), A/74/6 (Sect. 22), A/74/6 (Sect. 24), A/74/6 (Sect. 25), A/74/6 (Sect. 26), A/74/6 (Sect. 27), A/74/6 (Sect. 28), A/74/6 (Sect. 29), A/74/6 (Sect. 30), A/74/6 (Sect. 31) and A/74/6 (Sect. 34). A/74/67 and A/74/67/Corr.1. 19-22679

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