10. 在机构或集体问责制方面，行预咨委会回顾，秘书长在其题为“建立联合国秘书处问责制度”的报告(A/64/640)中指出，战略框架、方案预算及维持和平预算文件清楚地具体说明了联合国必须在某个周期内借助会员国划拨本组织的资源取得的成果，这些文件是问责制度的核心所在。大会在第 64/259 号决议中决定，问责制的定义中应包括及时、以符合成本效益的方式实现各项目标和取得高质量成果；真实、客观、准确并及时地报告业绩成果；负责任地管理资金和资源。行预咨委会还回顾，秘书长在其关于联合国问责制度方面进展的报告(A/66/692)中表示，2011 年已经调整了各项契约，以纳入下列部分：实现各项目标和取得高质量成果，反映出规划和预算文件所载每一名高级管理人员的个人目标和机构目标；负责任地管理资源；执行监督机构的建议；遵守规章和规则；遵守道德标准。秘书长该报告第 28 至 33 段还提供资料，说明为加强高级管理人员的业绩和机构问责制而采取的若干措施。
10. With regard to institutional or collective accountability, the Advisory Committee recalls that in his report entitled “Towards an accountability system in the United Nations Secretariat (A/64/640), the Secretary-General stated that the strategic framework, the programme budget and peacekeeping budgets documents, which clearly specify the results the United Nations must achieve in a given cycle with the resources appropriated to the Organization by Member States, are at the core of the accountability system. In its resolution 64/259, the General Assembly decided that the definition of accountability should include, inter alia, achieving objectives and high-quality results in a timely and cost-effective manner; truthful, objective, accurate and timely reporting on performance results; and responsible stewardship of funds and resources. The Committee further recalls that in his report on progress towards an accountability system in the United Nations (A/66/692) the Secretary-General indicated that in 2011, the compacts had been adapted to include the following sections: achieving objectives and high-quality results, reflecting both the personal objectives of each senior manager and the institutional objectives contained in the planning and budget documents; responsible stewardship of resources; implementation of the recommendations of oversight bodies; compliance with regulations and rules; and compliance with ethical standards. In paragraphs 28 to 33 of that report, the Secretary-General also provided information on a number of measures taken to strengthen the performance of senior managers and institutional accountability.