Administrative and Budgetary Committee (Fifth Committee)

Related links

Related UN Bodies

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. In accordance with resolution 72/266 A, by which the General Assembly approved an annual budget period on a trial basis, the Committee specifically reviews:

  • The plan outline, which endorses the long-term priorities and the objectives of the Organization;
  • The programme plan for programmes and subprogrammes and programme performance information.

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.

Regular Budget

The regular budget of the United Nations is governed by GA resolutions 41/213, 42/211, 58/269 & 72/266A. Main documents considered during the regular budget cycle are included below.

Programme Budget

Programme Planning

PPBME (ST/SGB/2018/3)
Regulations and Rules Governing Programme Planning, the Programme Aspects of the Budget, the Monitoring of Implementation and the Methods of Evaluation.

Financial Regulations and Rules of the United Nations (ST/SGB/2013/4) and (ST/SGB/2013/4/Amend.1)
Through its Financial Regulations, the General Assembly issues the broad legislative directives governing the financial management of the United Nations.

Peacekeeping Finance

Peacekeeping budgets
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 Data
Key facts related to UN peacekeeping operations with information about troop contributing countries and number of missions.

Contingent owned equipment (COE)
The General Assembly, in its resolution 50/222 of 11 April 1996, authorized the implementation of procedures for determining reimbursements to Member States for contingent-owned equipment. The Manual on Policies and Procedures concerning the Reimbursement and Control of Contingent-Owned Equipment of Troop/Police Contributors Participating in Peacekeeping Missions (the COE Manual) details the procedures authorized by the General Assembly. The current version of the COE Manual is document A/72/288. More information is available on the website of the Uniformed Capabilities Support Division (UCSD).

Rates of assessment for the financing of Peacekeeping Operations - See: A/RES/73/271, A/RES/73/272 and A/73/350/Add.1

Human Resources

HR Portal
The global HR Portal provides relevant, up-to-date online HR information for UN Secretariat staff at large.

HR Handbook
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 (ST/SGB/2018/1)
The Staff Regulations embody the fundamental conditions of service and the basic rights, duties and obligations of the United Nations Secretariat.

United Nations Ethics Office
The Ethics Office promotes an ethical organizational culture based on UN’s core values of integrity, professionalism and respect for diversity, and the values outlined in the Code of Ethics for UN Personnel which include independence, loyalty, impartiality, integrity, accountability and respect for human rights. The Ethics Office assists the Secretary-General in ensuring that all staff members perform their functions consistent with the highest standards of integrity as required by the Charter of the United Nations.

Salaries & Benefits
A useful website providing detailed information about job classifications, salaries, benefits and allowances work within the UN.

Common System Compensation Package Portal
A useful website providing detailed information about the new common system compensation package which was approved by General Assembly resolution 70/244.

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.

Administration of Justice

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.

Ombudsman and Mediation Services
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.

Presentations & Other Links

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.


United Nations Research Guides & Resources

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.

Quick Links

Key Documents