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The ECLAC accountability system, which is part of the policy of institutional transparency, comprises a set of instruments and tools that brings together the outcomes of oversight and monitoring activities, audit reports, performance evaluations and a range of assessments, which are then presented to the member States of ECLAC and the United Nations, and made available to the general public through various channels.

To ensure consistency across all areas of its activity, ECLAC has developed and implemented a gender mainstreaming strategy across all its projects and programmes, and applies a policy governing the evaluation of the institution’s performance in terms of relevance, effectiveness, efficiency, impact and sustainability. ECLAC also plans the internal and external evaluations that must be performed during each biennium, the results of which are disseminated through evaluation reports with findings, conclusions and recommendations that require follow-up. Evaluations are used to detect best practices and to highlight lessons learned. These then feed back into the strategic planning, enriching and improving the design and implementation of the programme of work and the programme budgets.

Besides the array of specific financial and technical reports on projects and programmes, a report on the activities of the ECLAC system and a report on the technical cooperation activities carried out by the ECLAC system are presented at the session of ECLAC. These reports are the two most important and extensive performance accountability instruments that ECLAC submits for the review of its governing body.

As a Regional Commission and part of the United Nations Secretariat, ECLAC is responsible for preparing specific chapters of the reports on biennial programme and budget performance that the Secretary-General submits to the General Assembly, including shared sections relating to the regular programme of technical cooperation and the Development Account, to give two examples.