Programme Planning, Budget and Accounts
The Office of Programme Planning, Budget and Accounts carries out activities in support of the financial and budgetary operations of the Organization as a
whole. These include:
- Establishment and application of budgetary and accounting policies and procedures
- Financial management of all resources of the Organization
- Accounting, reporting and financial operations
- Facilitation of intergovernmental deliberations and financial and budgetary decision-making by the General Assembly
- Treasury and financial information operations
OPPBA is headed by the Assistant-Secretary-General, Controller, Ms. María Eugenia Casar.
Financing the United Nations
The budget covers the costs of United Nations programmes in areas such as political affairs, international justice and law, international cooperation for development, public information, human rights and humanitarian affairs.
The main source of funds for the regular budget is the contributions of member states. The scale of assessments is based is the capacity of countries to pay. This is determined by considering their relative shares of total gross national product, adjusted to take into account a number of factors, including their per capita incomes.
In addition to the regular budget, member states are assessed for the costs of the international tribunals and, in accordance with a modified version of the basic scale, for the costs of peacekeeping operations.
The General Assembly has recently approved the adoption of International Public Sector Accounting Standards (IPSAS) for the preparation and presentation of the financial statements of the Organization. OPPBA is working on the system-wide implementation of these independent, internationally recognized accounting standards.