The UN budgetary process

The UN Budget Process

1

Office of Programme Planning, Budget and Accounts


2

Legislative Framework

What governs our day-to-day operations in terms of financial management, budgeting and administration?

• The Charter of the United Nations

• General Assembly/Security Council resolutions

• Financial regulations and rules (UNFRR)

• Regulations and Rules Governing Programme Planning, the Programme Aspects of the Budget, the Monitoring of Implementation and the Methods of Evaluation (PPBME)

• Secretary-General Bulletins/Administrative Instructions


3

Resolution 72/266 A on Annual Budget

Para 6. “Approves the proposed change from a biennial to an annual budget on a trial basis …”;

Para. 8. “Decides that the plan outline shall be submitted every three years”;

Para. 10. “Decides that the proposed programme budget document shall consist of three parts:

(a) Part I: the plan outline, which endorses the long-term priorities and the objectives of the Organization;

(b) Part II: the programme plan for programmes and subprogrammes and programme performance information;

(c) Part III: the post and non-post resource requirements for the programmes and subprogrammes”;

Para. 11. “Also decides that parts I and II shall be submitted through the Committee for Programme and Coordination and part III through the Advisory Committee for the consideration of the General Assembly”.

8Office of Programme Planning Budget and Accounts

The Budgetary Cycle

Regular budget cycle: five years (current)


5

PLANNING for 2018-2019 Implementation Report

Timeline for 2020 Regular Budget proposal


6

Regular Budget

2019 (2020 Budget finalization and review)

2021 (2020 Financial and Programme performance reporting)

2020 (2020 Budget Implementation)

Secretariat submits

2020 Annual

Financial

performance, and

Annual Programme

budget for 2022

including

performance for 2020

ACABQ reviews 2020 Financial performance and

2022 post and non-post resource requirements

CPC reviews Part II 2022

Programme Plan and 2020

performance

GA considers Annual

programme Budget for 2022,

including performance info for

2020, and Financial

performance report for 2020

Planning (2020)


7

Sources of funding

Regular Budget

• Biennial: Jan 18 to Dec 19

• $5.4b(A/RES/72/273A)

• Annual on trial basis (2020-2022)

(A/RES/72/266 A)

Peacekeeping Budget

• Annual

• July-June

• $6.7 b (see A/C.5/72/25)

Tribunals

•Biennial: Jan 18 to Dec 19

•$196 m (A/RES/72/258 B)

• Annual on trial basis (2020-2022) (A/RES/72/258 B)

Voluntary Contributions

$21.3 b Includes $19.1 b for UNRWA, UNHCR, UNEP, UN-Habitat, UNODC and UN-Women


8

---------------------------------Assessed--------------------------- --Extrabudgetary--

Office of Programme Planning, Budget

and Accounts

Trend: Overall Assessed Budget Level

628 693 585 478 369 240 196

3,542 3,923 4,224 4,365 4,634 4,467 4,283

651 877 1,192 1,200 1,175 1,216 1,113

11,293

14,678 15,867 15,253

16,665 15,694

13,692

16,115

20,171

21,868 21,297

22,842

21,617

19,284

-

5,000

10,000

15,000

20,000

-

5,000

10,000

15,000

20,000

25,000

2006-2007Final

appropriation

2008-2009Final

appropriation

2010-2011Final

appropriation

2012-2013Final

appropriation

2014-2015Final

appropriation

2016-2017Final

appropriation

2018-2019appropriation

Millio

ns o

f U

nit

ed

Sta

tes d

ollars

Tribunals RB (no SPMs) SPM PK

.

Peacekeeping Financing At a Glance


a) Includes UNAMID commitment authority for

6 months.

b) Inclusive of $686,900 charged against the

provision for special political missions under

section 3, Political affairs, under programme

budget for the biennium 2018-2019

Mission Amount

MONUSCO 1 114.6

UNMISS 1 125.0

MINUSMA 1 074.7

MINUSCA 930.2

UNSOS 558.1

UNIFIL 474.4

UNAMID a

385.7

Support Account 324.7

UNISFA 263.9

MINUJUSTH 121.5

UNLB 82.4

UNDOF 60.3

UNFICYP 52.9

MINURSO 52.4

UNMIK 37.2

RSCE b

31.4

Total 6 689.4

Approved budget 2018/19

Millions of United States dollars

CountryMonthly Average

Troops

Ethiopia 8 051

Bangladesh 7 167

India 6 998

Rwanda 6 397

Pakistan 6 316

Nepal 5 079

Egypt 2 945

Senegal 2 899

Indonesia 2 589

China 2 527

Ghana 2 462

Republic of Tanzania 2 461

Burkina Faso 2 057

Morocco 1 586

Chad 1 397

Togo 1 338

South Africa 1 219

Republic of Italy 1 136

Cameroon 1 033

Mauritania 1 025

Others 20 329

Total 87 009

Troop and Police Contributing

Countries during 2017/18 period

DPKO DFS DM DMSPC DOS OIOS ASHI/Rent Umoja others

26% 11% 8% 5% 11% 9% 9% 9% 12%

Support account $ 324.7M

Evolution of Regular Budget Resources (2006-2007 to 2018-2019)

3,542 3,923

4,224 4,365 4,634 4,467 4,283

651

877

1,192 1,200 1,175 1,216

1,113

-

1,000

2,000

3,000

4,000

5,000

6,000

7,000

2006-2007 Finalappropriation






(Approved)

2018-2019Programme Budget

(Approved)

Mill

ion

s o

f U

nit

ed

Sta

tes

do

llars

Regular Budget (without SPMs) SPMs

4,193

4,800

5,4165,565

5,809 5,683*5,396**


*See A/RES/72/253

**See A/RES/72/263A

appropriation

Percentage distribution of post and non-post resources over a 12 year period

(2008-2019, excluding special political missions)

33

32 32

35 35 34

67

Post resources

68 68 65 65 66

0

10

20

30

40

50

60

70

80

90

100

2008-2009

expenditures

2010-2011

expenditures

2012-2013

expenditures

2014-2015

expenditures

2016-2017

appropriation

2018-2019

appropriation

Non-post resources

Programme Budget Implications: Regulatory framework, process and practice for the Main Committees


13

Main Comm. adopts draft

resolution

Secretariat of the Main

Comm. reads out the Oral Statement

GA adopts resolutions

of Main and Fifth Comm.

Fifth Comm. reviews

PBI

ACABQ reviews

PBI

Secretariat issues PBI to ACABQ and Fifth Comm.

Main Comm. adopts draft resolution

Regulatory framework:

- GA Rules of procedure, rules 153 and 154

- GA resolutions 45/248 B section VI, 69/321 (para.25), 69/262 (Sect. XII, para.5) and 70/247(paras. 1-5)

- GA decision 34/401 (paras. 12 and13)- Financial Regulations and Rules

(ST/SGB/2013/4), regulations 2.10 and 2.11, and rule 102.6

- Programme planning Regulations and Rules (ST/SGB/2016/6), regulation 5.9 and rule 105.8

Process: Timing for issuance of an Oral Statement or PBI- Before a final draft resolution/decision (L doc.) is submitted,

the Budget Division (PPBD), if approached by the Secretariat of a Main Comm. and after preliminary consultation with relevant Departments, can indicate: whether budgetary implications are expected based on the latest draft; possibly a sense of magnitude of such implications; but no detailed cost estimates (contact: Director, PPBD).

- Once a final draft resolution/decision is submitted, the Secretariat of the Main Comm. submits it to PPBD, which has a minimum of 48 hours for consultation with relevant Departments, review and issuance of a formal PBI report or Oral Statement as necessary (GA decision 34/401).

Practice: Examples of language that may trigger budgetary implications- Requests the SG to submit a (new) report…- Requests the SG to establish a dedicated (new)

capacity to support…- Requests the SG to carry out xxx (new) activity…- Requests the SG to expand/increase the scope/scale

of an activity or strengthen the Secretariat’s role…- Decides to convene an open-ended working

group/conference/meeting…- Decides to increase membership of/establish the

Committee… - “Within existing resources” does not preclude

budgetary implications.

Process:

Issues an Oral Statement to the Main Comm. if budgetary

implications will impact future budget period before the proposed programme budget report is issued, or

will be funded from voluntary contributions

Issues a formal PBI report to the Main Comm. if additional

resources required in the current biennium, or for the future biennium after the

proposed programme budget report has been issued

Budget Division/

Departments review for budgetary

implications

IF YES

IF NO

Main Comm. submits

final draft resolution (L doc.)

GA adopts resolution of Main Comm.

GA adopts resolution of Main Comm.

Main Comm. adopts draft resolution

Budget Division advises the Secretariat of the Main

Comm. that there are no budgetary implications

Documents

The UN budgetary process