11. In response, the Office of Programme Planning, Budget and Accounts commented that the plans are monitored and then negotiated annually, and that to the extent that the United Nations buys in to a company plan, it redounds to the financial advantage of the Organization.

In closing, we maintain that the real test of our review must be the extent to which it identifies those elements that serve to chart a course forward and ensure that the result of the process redounds to the benefit of children, women and men everywhere and not narrowly serve defined interests.