91. 其他联合国实体不妨遵循并借鉴其中一些良好做法。这可以包括但不限于：深入审查上一个周期在执行实体工作方案方面取得的进展；查明新出现的战略问题；商定应用以指导新规划周期的目标；确定资源调动目标，包括供资质量和最适当的交付机制，并酌情提出会员国分担的建议；确保合理确定费用的归属，包括实现全额费用回收。
91. Other United Nations entities may wish to follow and build on some of those good practices. This could include, but is not limited to, conducting a thorough review of the progress made in implementing the work programme of an entity in the previous cycle; identifying emerging strategic issues; agreeing on objectives that should guide the new planning cycle; determining resource mobilization targets, including quality of funding and the most appropriate mechanisms for delivery, and where relevant, proposals for burden sharing among Member States; and ensuring the logical attribution of costs, including full cost recovery.