40. 行预咨委会重申，必须就下列问题作出全面指导：(a) 说明将由维和特派团供资的方案活动的种类；(b) 说明各项活动有助于执行每个特派团的授权任务的理由；(c) 特派团在开展这些活动方面的相对优势，以及执行伙伴的相对优势；(d) 与执行伙伴的现有合同安排；(e) 适当的监督、治理和报告机制。行预咨委会注意到，秘书长的报告没有按照大会第 70/286 号决议的要求提供全面资料说明维和行动供资的方案活动的范围、标准、治理和会计程序，但行预咨委会不反对目前阶段其他方案活动的拟议资源。行预咨委会在其关于维持和平行动共有问题的报告(A/72/789)中，就 2018/19 年度期间方案活动提出了进一步意见和建议。
40. The Advisory Committee reiterates the need for comprehensive guidance on: (a) explanations of the types of programmatic activity to be funded by peacekeeping missions; (b) justifications that the activities support the implementation of mandated tasks in each mission; (c) the mission’s comparative advantage in the delivery of these activities as well as those of implementing partners; (d) the contractual arrangements in place with implementing partners; and (e) appropriate oversight, governance and reporting mechanisms. While the Committee notes that the report of the Secretary-General does not provide comprehensive information relating to scope, criteria, governance and accounting procedures for programmatic activities funded from peacekeeping operations, as requested by the General Assembly in its resolution 70/286, it does not object to the proposed resources for other programmatic activities at this stage. The Committee makes further observations and recommendations on programmatic activities for the 2018/19 period in its report on cross-cutting issues related to peacekeeping operations (A/72/789).