About the Advisory Committee on Administrative and Budgetary Questions (ACABQ)

The Advisory Committee on Administrative and Budgetary Questions, a subsidiary organ of the General Assembly, consists of 21 members appointed by the Assembly in their individual capacities. The Members are elected by the General Assembly for a period of three years, on the basis of a broad geographical representation. The Chairman and Vice-Chairman of the Committee are elected by the Members of the Advisory Committee.

The Committee holds three sessions a year (winter, spring and fall sessions) with a total meeting time of 44 weeks per year. The programme of work of the Advisory Committee is determined by the requirements of the General Assembly and other legislative bodies to whom it reports.

The Advisory Committee is serviced by a secretariat headed by an Executive Secretary, assisted by a Deputy.

The functions and responsibilities of the Advisory Committee and its composition are governed by the provisions of Assembly resolutions 14 (I) of 13 February 1946 and 32/103 of 14 December 1977 and rules 155 to 157 of the rules of procedure of the Assembly. The major functions of the Advisory Committee are:

  • a. to examine and report on the budget submitted by the Secretary-General to the General Assembly;
  • b. to advise the General Assembly concerning any administrative and budgetary matters referred to it;
  • c. to examine on behalf of the General Assembly the administrative budgets of the specialized agencies and proposals for financial arrangements with such agencies; and
  • d. to consider and report to the General Assembly on the auditors’ reports on the accounts of the United Nations and of the specialized agencies.

The programme of work of the Committee is determined by the requirements of the General Assembly and the other legislative bodies to which the Committee reports.

Extract from General Assembly resolutions concerning the Advisory Committee

General Assembly resolution 74/267 on the enlargement of the Advisory Committee on Administrative and Budgetary Questions: amendment to rule 155 of the rules of procedure of the General Assembly

In operative paragraphs 1, 2 and 3 of its resolution, the General Assembly:

  • “1. Decides to increase the membership of the Advisory Committee on Administrative and Budgetary Questions from sixteen members to twenty-one members, beginning from 1 January 2021”
  • “2. Also decides that seats shall be distributed as follows among regional groups: Group of African States, five; Group of Asian and Pacific States, five; Group of Eastern European States, three; Group of Latin American and Caribbean States, four; and Group of Western European and other States, four; and
  • “3. Further decides to amend, with effect from 1 January 2021, rule 155 of the rules of procedure of the General Assembly to read: “The General Assembly shall appoint an Advisory Committee on Administrative and Budgetary Questions consisting of twenty-one members, including at least three financial experts of recognized standing”.

53rd plenary meeting, 14 January 2020

General Assembly resolution 32/103 on the enlargement of the Advisory Committee on Administrative and Budgetary Questions: amendments to rules 155 to 157 of the rules of procedure of the General Assembly

Inoperative paragraphs 1 and 2 of its resolution, the General Assembly:

  • “1. Decides to increase the membership of the Advisory Committee on Administrative and Budgetary Questions from thirteen to sixteen members” and
  • “2. Decides to amend, with effect from 1 January 1978, rules 155 to 157 of its rules of procedure to read as follows:
    • “Rule 155 The General Assembly shall appoint an Advisory Committee on Administrative and Budgetary Questions consisting of sixteen members, including at least three financial experts of recognized standing. 
    • “Rule 156 The members of the Advisory Committee on Administrative and Budgetary Questions, no two of whom shall be nationals of the same State, shall be selected on the basis of broad geographical representation, personal qualifications and experience and shall serve for a period of three years corresponding to three calendar years. Members shall retire by rotation and shall be eligible for reappointment. The three financial experts shall not retire simultaneously. The General Assembly shall appoint the members of the Advisory Committee at the regular session immediately preceding the expiration of the term of office of the members or, in case of vacancies, at the next session.
    • “Rule 157 The Advisory Committee on Administrative and Budgetary Questions shall be responsible for expert examination of the programme budget of the United Nations and shall assist the Administrative and Budgetary Committee (Fifth Committee). At the beginning of each regular session at which the proposed programme budget for the following biennium is to be considered, it shall submit to the General Assembly a detailed report on the proposed programme budget for that biennium. It shall also submit, at such times as may be specified in the applicable provisions of the Financial Regulations and Rules of the United Nations, a report on the accounts of the United Nations and all United Nations entities for which the Secretary-General has administrative responsibility. It shall examine on behalf of the General Assembly the administrative budgets of specialized agencies and proposals for financial and budgetary arrangements with such agencies. It shall perform other duties as may be assigned to it under the Financial Regulations of the United Nations.”

102nd plenary meeting, 14 December 1977

General Assembly resolution 3188 (XXVIII) on granting of privileges and immunities to the Chairman of the Advisory Committee on Administrative and Budgetary Questions

By its resolution, the General Assembly approved the granting of the privileges and immunities referred to in articles V and VII of the Convention on the Privileges and Immunities of the United Nations, adopted by the General Assembly on 13 February 1946 (see resolution 22 A (I), annex) to the Chairman of the Advisory Committee on Administrative and Budgetary Questions.

2206th plenary meeting, 18 December 1973

General Assembly resolution 2798 (XXVI) on the enlargement of the Advisory Committee on Administrative and Budgetary Questions: amendment to rule 157 of the rules of procedure of the General Assembly

In operative paragraphs 1 and 2 of its resolution, the General Assembly:

  • “1. Decides to increase the membership of the Advisory Committee on Administrative and Budgetary Questions from twelve to thirteen members”; and
  • “2. Decides to amend, with effect from 1 January 1972, rule 157 (formerly rule 156 (see resolution 2837 (XXVI), annex I, para.9) of its rules of procedure to read as follows:
    “The General Assembly shall appoint an Advisory Committee on Administrative and Budgetary Questions (hereinafter called the ‘Advisory Committee’), with a membership of thirteen, including at least three financial experts of recognized standing.”

2015th plenary meeting, 13 December 1971

General Assembly resolution 1659 (XVI) on the enlargement of the Advisory Committee on Administrative and Budgetary Questions: amendments to rules 156 and 157 of the rules of procedure of the General Assembly.

In operative paragraphs 1 and 2 of its resolution, the General Assembly:

  • “1. Decides to increase the membership of the Advisory Committee on Administrative and Budgetary Questions from nine to twelve members”; and
  • “2. Decides to amend as follows rules 156 and 157 of the rules of procedure of the General Assembly
    • "Rule 156 The General Assembly shall appoint an Advisory Committee on Administrative and Budgetary Questions (hereinafter called the ‘Advisory Committee’), with a membership of twelve, including at least three financial experts of recognized standing.
    • "Rule 157 The members of the Advisory Committee, no two of whom shall be nationals of the same State, shall be selected on the basis of broad geographical representation, personal qualifications and experience and shall serve for three years corresponding to three financial years, as defined in the regulations for the financial administration of the United Nations. Members shall retire by rotation and shall be eligible for reappointment. The three financial experts shall not retire simultaneously. The General Assembly shall appoint the members of the Advisory Committee at the regular session immediately preceding the expiration of the term of office of the members or, in case of vacancies, at the next session.”

1067th plenary meeting, 28 November 1961

General  Assembly resolution 14 (I) on budgetary and financial arrangements.

In operative paragraph 2 of its resolution, the General Assembly resolved that:

  • “2. To facilitate the consideration of administrative and budgetary questions by the General Assembly and its Administrative and Budgetary Committee, there be appointed at the beginning of the second part of the first session of the General Assembly, an Advisory Committee on Administrative and Budgetary Questions of nine members (instead of seven as laid down in rule 37 of the provisional rules of procedure) with the following functions:
    • 1. to examine and report on the budget submitted by the Secretary-General to the General Assembly;
    • 2. to advise the General Assembly concerning any administrative and budgetary matters referred to it;
    • 3. to examine on behalf of the General Assembly the administrative budgets of specialized agencies and proposals for financial arrangements with such agencies;
    • 4. to consider and report to the General Assembly on the auditors’ reports on the accounts of the United Nations and of the specialized agencies.
  • The Committee shall deal with personnel matters only in their budgetary aspects, and representatives of the staff shall have the right to be heard by the Committee.”

31st plenary meeting, 13 February 1946