Administrative and Budgetary Committee (Fifth Committee)
Advisory Committee on Administrative and Budgetary Questions (ACABQ)
The ACABQ is a subsidiary organ of the General Assembly (GA). Its mandate and functions are established by Assembly resolution 14 (I) of 13 February 1946. The Committee:
- Examines and reports on the budget submitted by the Secretary-General to the General Assembly
- Advises the General Assembly concerning any administrative and budgetary matters referred to it
- Examines on behalf of the General Assembly the administrative budgets of specialized agencies and proposals for financial arrangements with such agencies
- Considers and reports to the General Assembly on the auditors' reports on the accounts of the United Nations and of the specialized agencies
The Committee for Programme & Coordination (CPC)
The Committee for Programme and Coordination is the main subsidiary organ of the Economic and Social Council and the General Assembly for planning, programming and coordination. The committee reviews the programmes of the United Nations as defined in the strategic framework.
Specifically it reviews:
- The strategic framework in the off-budget years
- The programme budget in budget years
The Committee on Contributions (CoC):
The Committee on Contributions advises the General Assembly on the apportionment , under Article 17, of the expenses of the Organization among Members broadly according to capacity to pay. The Committee also advises the General Assembly on the assessments to be fixed for new Members, and on appeals by Members for a change of assessments.
The Committee's website provides details about the work of the Committee, including membership, assessments reports of the Committee and rules of procedure.
- Programme Budget for the biennium 2016-2017
- Proposed programme budget for the biennium 2018-2019
- Consolidated changes to the biennial programme plan as reflected in the proposed programme budget for the biennium 2018-2019 (A/72/84, Corr.1, Corr.2 and Add.1)
- CPC Report – 57th Session
- Proposed strategic framework for the period 2018-2019
- Programme Performance Report for the biennium 2014-2015
Financial Regulations and Rules of the United Nations
Through its Financial Regulations, the General Assembly issues the broad legislative directives governing the financial management of the United Nations (ST/SGB/2013/4).
Finance and Budget Glossary
A searchable index from the Finance and Budget Network of the Chief Executives Board for Coordination defining essential finance and budgeting terms used in the UN system
The General Assembly approved the adoption of IPSAS in 2006. This adoption is part of the system-wide effort to move from the current, internally-developed United Nations System Accounting Standards (UNSAS) to a more robust, publicly recognized standard. This website provides links to resources about IPSAS adoption and what it means.
An overview of the process of establishing peacekeeping missions.
Financing of United Nations Peacekeeping
Background information on peacekeeping finance including the scale of assessments for peacekeeping and links to key General Assembly resolutions.
UN Peacekeeping fact sheet
A concise summary of key facts related to UN peacekeeping operations with information about troop contributing countries and number of missions.
A brief compilation of terms used in missions around the world.
Contingent owned equipment (COE)
The COE system was adopted by the United Nations by General Assembly resoultinon 20/222 in 1996 to simplify the means by which countries are reimbursed for providing equipment and personnel to peacekeeping missions more information is available on the UN DPKO website.
The HR Handbook is designed to provide managers, administrators and staff at the UN with streamlined access to up-to-date information on personnel-related regulations rules and policies.
Staff Regulations and Rules of the United Nations
The Staff Regulations embody the fundamental conditions of service and the basic rights, duties and obligations of the United Nations Secretariat (ST/SGB/2014/1)
Salaries & Benefits
A useful website providing detailed information about job classifications, salaries, benefits and allowances work within the UN.
International Civil Service Commission (ICSC)
The International Civil Service Commission is an independent expert body established by the United Nations General Assembly. Its mandate is to regulate and coordinate the conditions of service of staff in the United Nations common system while promoting and maintaining high standards in the international civil service.
United Nations Joint Staff Pension Fund (UNJSPF)
The United Nations Joint Staff Pension Fund is a fund that was established in by the United Nations General Assembly in 1949 to provide retirement, death, disability and related benefits for staff of the United Nations and the other organizations admitted to membership in the Fund.
Office of the Administration of Justice
In its resolution 61/261, the General Assembly decided to establish a new, independent, transparent, professionalized, adequately resourced and decentralized system of administration of justice consistent with the relevant rules of international law and the principles of the rule of law and due process to ensure respect for the rights and obligations of staff members and the accountability of managers and staff members alike.
The United Nations ombudsmen and mediators assist UN employees to address their work-related concerns and help to resolve conflict through informal means.
Board of Auditors (BOA)
The United Nations Board of Auditors was established by the General Assembly in December 1946 (Resolution 74 (I)) to carry out external audit of the accounts of the United Nations organization and its funds and programmes and to report findings and recommendations to the General Assembly through the Advisory Committee on Administrative and Budgetary Questions.
Joint Inspection Unit (JIU)
The Joint Inspection Unit is an independent external oversight body of the United Nations system mandated to conduct system-wide evaluations, inspections and investigations. Under Article 1, paragraph 2 of the statute of JIU, the Unit is responsible to the General Assembly of the United Nations and similarly to the competent legislative organs of those specialized agencies and other international organizations within the United Nations system which have accepted its statute (participating organizations).
Independent Audit Advisory Committee (IAAC)
The Independent Audit Advisory Committee of the United Nations is established as a subsidiary body of the General Assembly to serve in an expert advisory capacity and to assist the General Assembly in fulfilling its oversight responsibilities.
The Office of Internal Oversight Services (OIOS)
The Office of Internal Oversight Services is an independent office reporting to the Secretary-General and the General Assembly. It was established in 1994, by General Assembly resolution 48/218 B of 29 July 1994.
Umoja (Enterprise Resource Planning - ERP) A website giving detailed and updated information about Umoja. The site outlines Umoja's objectives, history, timelines, governance structure, and other useful information about the initiative.
Department of General Assembly Affairs and Conference Management (DGACM)
The Department of General Assembly Affairs and Conference Management is responsible, among other things, for providing Secretariat meetings support, interpretation, documents or verbatim and summary records to the General Assembly.
System of Organizations
This web site serves as a portal to web sites of the United Nations, its funds and programmes, and specialized agencies. It also includes links to key projects and initiatives and to various joint programmes of the UN System. These web sites are administered by their respective organizational units.
- Presentation of the Under-Secretary-General for Management (6 Oct 2017) on the Financial Situation of the United Nations
- Understanding the United Nations Budgeting Process - An introduction to the budget process compiled by the Programme, Planning, Budget and Accounts Division (PPBD)
- Briefing on methodology for preparing the scale of assessments - Policy and Contributions Service, OPPBA
The website provides details on the patterns of documentation of the active principal UN organs and documentation of the organs and subsidiary bodies involved in areas of interest to researchers.