10. Requests the Secretary-General and the executive heads of the funds and programmes of the United Nations also to consider strengthening the internal control framework, harmonizing the administrative mechanisms that would systematically act upon the findings and recommendations of oversight bodies and improving financial reporting, as well as the proper forums for the consideration of the reports of the Board of Auditors by the respective executive boards and the General Assembly, and to report thereon to the General Assembly at its sixty-first session;
10. 请秘书长及联合国各基金和方案的行政首长，还考虑加强内部控制框架、协调行政机制以系统地根据监督机构的调查结果和建议采取行动以及改进财务报告的问题，考虑各执行机构和大会审议审计委员会报告的适当论坛问题，并就此向大会第六十一届会议提出报告；