1. UN Regular Budget Documentation
Susan Kurtas
August 2017

2. Class Overview Budget cycle Research resources Practice questions
Symbolled documents issued
Bodies that consider documents
Documents produced by bodies that consider documents
Resolutions
Research resources
Practice questions

3. Charter of the United Nations
Chapter IV, Article 17
General Assembly considers and approves budget
Member States bear the expenses of the organization
Chapter XV, Article 97
Secretary-General, as chief administrative officer, prepares budget proposals

4. Regulations and Rules
Regulations and Rules governing programme budget cycle
ST/SGB/2016/6
Financial Regulations and Rules for the UN
ST/SGB/2013/4

5. Budget cycle UN regular budget is biennial
Starts in even year, e.g
Planning begins 2 years ahead
Planning for biennium started in 2016
Evaluation during and after
Evaluation for biennium will conclude in 2020
Evaluation informs planning for next cycle

6. Session …70th 71st 72nd 73rd 74th 75th … Budget Year Year 1 2016
2017
2018
2019
2020
2021
Planning
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
Evaluating

7. Scale of Assessments Covers 3 year period
Committee on Contributions prepares scale
18 members
A/72/11
Supplement 11 of GAOR
Reviewed by Fifth Committee
Approved by General Assembly
Resolution title “Scale of assessments for the apportionment of the expenses of the United Nations”

8. Session …70th 71st 72nd 73rd 74th 75th … Budget Year Year 1 2016
2017
2018
2019
2020
2021
Scale of Assessments,
A/70/11 A/RES/70/245
Scale of Assessments,
(73rd session)
Planning
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
Evaluating

9. Strategic Framework and Budget Outline
Proposed Strategic Framework
Issued by Secretary-General
Symbol: A/71/6
Multiple programmes
Budget Outline
No distinctive symbol pattern

10. Session …70th 71st 72nd 73rd 74th 75th … Budget Year Year 1 2016
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Strategic
Framework
A/71/6
Budget Outline
A/71/428
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
Evaluating

11. Strategic Framework and Budget Outline
Proposed Strategic Framework
Reviewed by
Committee for Programme and Coordination (CPC)
34 Member States
Economic and Social Council (ECOSOC)
Fifth Committee
Budget Outline
Advisory Committee on Administrative and Budgetary Questions (ACABQ)
16 members serve in personal capacity

12. Session …70th 71st 72nd 73rd 74th 75th … Budget Year Year 1 2016
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Strategic
Framework
A/71/6 (SG)
A/71/16 (CPC)
Budget Outline
A/71/428 (SG)
A/71/634 (ACABQ)
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
Evaluating

13. Strategic Framework and Budget Outline
Proposed Strategic Framework
General Assembly Resolution
Programme Planning
Approved version renamed
Biennial programme plan and priorities for the period
A/71/6/Rev.1
Supplement 6 of the General Assembly Official Records (GAOR)
Budget Outline
Proposed programme budget outline for the biennium, 2018–2019

14. Session …70th 71st 72nd 73rd 74th 75th … Budget Year Year 1 2016
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Biennial Prog. Plan
A/RES/71/6
A/71/6/Rev.1
Budget Outline
A/RES/71/274
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
Evaluating

15. Proposed Programme Budget
Prepared by the Secretary-General
Symbol: A/72/6
Multiple parts and sections
Organized by topic (departments)

16. Proposed Programme Budget
Session
…70th
71st
72nd
73rd
74th
75th …
Budget Year
Year 1
2016
Year 2
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Biennial Prog. Plan
Proposed Programme Budget
A/72/6
Budget Outline
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
Evaluating

17. Proposed Programme Budget
Reviewed by
CPC
ECOSOC
ACABQ
Fifth Committee

18. Proposed Programme Budget
Session
…70th
71st
72nd
73rd
74th
75th …
Budget Year
Year 1
2016
Year 2
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Biennial Prog. Plan
A/71/6/Rev.1
Proposed Programme Budget
A/72/6 (SG)
A/72/16 (CPC)
Budget Outline
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
Evaluating

19. ACABQ Report on Budget ACABQ report on proposed programme budget
has distinct symbol
A/72/7
Supplement 7 of GAOR
First report: on overall proposal
2nd- 40th+ reports: on particular topics

20. Proposed Programme Budget
Session
…70th
71st
72nd
73rd
74th
75th …
Budget Year
Year 1
2016
Year 2
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Biennial Prog. Plan
A/71/6/Rev.1
Proposed Programme Budget
A/72/6
Budget Outline
ACABQ
A/72/7
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
Evaluating

21. Programme Budget Approved by General Assembly
Based on the report of the 5th Committee
Resolutions titled:
“Programme budget for the biennium…”
“Questions relating to the proposed programme budget for the biennium…”
“Special subjects relating to the proposed programme budget for the biennium…”

22. Proposed Programme Budget
Session
…70th
71st
72nd
73rd
74th
75th …
Budget Year
Year 1
2016
Year 2
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Biennial Prog. Plan
A/71/6/Rev.1
Proposed Programme Budget
A/72/6
A/RES/70/249
Budget Outline
ACABQ
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
A/72/6/Add.1
A/70/6/Add.1
Evaluating
*Document symbols in RED are sample documents from earlier sessions; it is expected that equivalent documents will be issued for the budget cycle, based on past practice.

23. Programme Budget Issued after General Assembly approval
Symbol: A/72/6/Add.1
Supplement 6 of GAOR
Gives figures for programmes
Not as detailed as the Proposed Programme Budget

24. Proposed Programme Budget
Session
…70th
71st
72nd
73rd
74th
75th …
Budget Year
Year 1
2016
Year 2
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Biennial Prog. Plan
A/71/6/Rev.1
Proposed Programme Budget
A/72/6
Budget Outline
ACABQ
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
A/72/6/Add.1
A/70/6/Add.1
Evaluating
*Document symbols in RED are sample documents from earlier sessions; it is expected that equivalent documents will be issued for the budget cycle, based on past practice.

25. Performance Reports Issued by the Secretary-General
No distinct symbol pattern
Performance Report for each budget year
Programme Performance Report for biennium

26. Programme Performance Report
Reviewed by
CPC
Fifth Committee
Approved by General Assembly
Resolution title “Programme Planning”

27. Proposed Programme Budget
Session
…70th
71st
72nd
73rd
74th
75th …
Budget Year
Year 1
2016
Year 2
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Biennial Prog. Plan
Proposed Programme Budget
Budget Outline
ACABQ
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
Evaluating
1st Perf. Report
See A/71/576
2nd Perf. Report
See A/70/557
Programme perf. Report
See A/71/75
*Document symbols in RED are sample documents from earlier sessions; it is expected that equivalent documents will be issued for the budget cycle, based on past practice.

28. Financial Report & Report of the Board of Auditors
One document contains 2 reports:
Financial Report and Audited Financial Statements by Secretary-General
Report of the Board of Auditors
A/72/5
Supplement 5 of GAOR
Was biennial, now annual
Multiple volumes and addenda

29. Proposed Programme Budget
Session
…70th
71st
72nd
73rd
74th
75th …
Budget Year
Year 1
2016
Year 2
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Biennial Prog. Plan
Proposed Programme Budget
Budget Outline
ACABQ
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
Evaluating
1st Perf. Report
2nd Perf. Report
Programme perf. Report
Financial Rep. & BoA Report 2018
A/74/5
A/72/5 (Vol.I)
Financial Rep. & BoA Report 2019
A/75/5
*Document symbols in RED are sample documents from earlier sessions; it is expected that equivalent documents will be issued for the budget cycle, based on past practice.

30. Financial report & Report of the Board of Auditors
Reviewed by:
ACABQ
Fifth Committee
General Assembly resolution:
Financial reports and audited financial statements, and reports of the Board of Auditors

31. Proposed Programme Budget
Session
…70th
71st
72nd
73rd
74th
75th …
Budget Year
Year 1
2016
Year 2
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Biennial Prog. Plan
Proposed Programme Budget
Budget Outline
ACABQ
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
Evaluating
1st Perf. Report
2nd Perf. Report
Programme perf. Report
Financial Rep. & BoA Report 2018
A/74/5
A/RES/71/261
Financial Rep. & BoA Report 2019
A/75/5
*Document symbols in RED are sample documents from earlier sessions; it is expected that equivalent documents will be issued for the budget cycle, based on past practice.

32. Budget cycle 2018-2019 Planning began 2016 Implementation 2018-2019
Strategic Framework and Budget Outline
CPC, ACABQ, Board of Auditors reports
Implementation
Programme Budget
Performance Reports
Reports to oversight bodies
Evaluation
Performance reports
Financial statements and BoA report

33. Session …70th 71st 72nd 73rd 74th 75th … Budget Year Year 1 2016
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Strategic Framework
A/71/6
Budget Outline
A/71/428
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
Evaluating

34. Session …70th 71st 72nd 73rd 74th 75th … Budget Year Year 1 2016
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Biennial Prog. Plan
A/71/6/Rev.1
Budget Outline
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
Evaluating

35. Proposed Programme Budget
Session
…70th
71st
72nd
73rd
74th
75th …
Budget Year
Year 1
2016
Year 2
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Biennial Prog. Plan
A/71/6/Rev.1
Proposed Programme Budget
A/72/6
Budget Outline
A/71/428
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
Evaluating

36. Proposed Programme Budget
Session
…70th
71st
72nd
73rd
74th
75th …
Budget Year
Year 1
2016
Year 2
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Biennial Prog. Plan
A/71/6/Rev.1
Proposed Programme Budget
A/72/6
Budget Outline
A/71/428
ACABQ
A/72/7
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
Evaluating

37. Proposed Programme Budget
Session
…70th
71st
72nd
73rd
74th
75th …
Budget Year
Year 1
2016
Year 2
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Biennial Prog. Plan
A/71/6/Rev.1
Proposed Programme Budget
A/72/6
Budget Outline
A/71/428
ACABQ
A/72/7
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
A/72/6/Add.1
Evaluating

38. Proposed Programme Budget
Session
…70th
71st
72nd
73rd
74th
75th …
Budget Year
Year 1
2016
Year 2
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Biennial Prog. Plan
A/71/6/Rev.1
Proposed Programme Budget
A/72/6
Budget Outline
A/71/428
ACABQ
A/72/7
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
A/72/6/Add.1
Evaluating
1st Perf. Report
A/73/XXX

39. Proposed Programme Budget
Session
…70th
71st
72nd
73rd
74th
75th …
Budget Year
Year 1
2016
Year 2
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Biennial Prog. Plan
A/71/6/Rev.1
Proposed Programme Budget
A/72/6
Budget Outline
A/71/428
ACABQ
A/72/7
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
A/72/6/Add.1
Evaluating
1st Perf. Report
A/73/XXX
2nd Perf. Report
A/74/XXX
Financial Rep. & BoA Report 2018
A/74/5

40. Proposed Programme Budget
Session
…70th
71st
72nd
73rd
74th
75th …
Budget Year
Year 1
2016
Year 2
2017
2018
2019
2020
2021
Scale of Assessments,
Scale of Assessments,
Planning
Biennial Prog. Plan
A/71/6/Rev.1
Proposed Programme Budget
A/72/6
Budget Outline
A/71/428
ACABQ
A/72/7
Imple ment
Programme Budget
2016 – 2017
2018 – 2019
A/72/6/Add.1
Evaluating
1st Perf. Report
A/73/XXX
2nd Perf. Report
A/74/XXX
Programme perf. Report
A/75/XXX
Financial Rep. & BoA Report 2018
A/74/5
Financial Rep. & BoA Report 2019
A/75/5

41. Multiple budget cycles
Planning, implementation and evaluation ongoing
In any session of the General Assembly
2 or 3 cycles considered
70th: , (budget year)
71st: , and
72nd: ,

42. Proposed Programme Budget Financial Report & Report of BoA
Session
…70th
71st
72nd
73rd
74th
75th …
Budget Year
Year 1
2016
Year 2
2017
2018
2019
2020
2021
Planning
Strategic
Framework
Proposed Programme Budget
Budget Outline
ACABQ
Imple-menting
Programme Budget
2016 – 2017
2018 – 2019
Evaluating
1st Perf. Report
2nd Perf. Report
Programme perf. Report
Financial Report & Report of BoA
2015
Financial
Report &
Report of BoA

43. Is this the entire budget of the UN?
Does not include
Peacekeeping operations
Annual budget for each mission
Some functions covered in the Programme Budget, Sect. 5
Bodies with separate governing bodies
Specialized Agencies
WHO, ILO, UNESCO, etc.
Programmes and Funds
UNDP, UNEP, UNICEF, etc.

44. Other considerations
Changes between proposed and adopted programme budget (PBI)
Adjustments during the biennium
New programmes established during the biennium

45. Programme Budget Implications
Things happen between the proposed programme budget and the adoption of the budget
ECOSOC or GA resolutions
Subsidiary body recommendations
Political events

46. Programme Budget Implications
Draft resolutions or decisions may have “programme budget implications” (PBI)
Secretary-General informs General Assembly
ACABQ and Fifth Committee review

47. Other Changes from Proposed to Approved
Differences between Proposed and Approved?
Check
Revised estimates
ACABQ reports
Fifth Committee reports
Meeting records
Not found in public documents?
Contact
Office of Programme Planning, Budget and Accounts (OPPBA)
Department’s Executive Office

48. Fifth Committee Fifth Committee website
Online programme of work (70th)
Calendar of meetings
Agenda items
Document links

49. Research Guide UN Documentation : Regular Budget
Includes all information from this class, plus
Links to latest sample documents
Research tips for finding documents
UNBISnet
ODS

50. THANK YOU! email : library-ny@un.org phone : 212-963-3000
website : library.un.org
FAQs : ask.un.org
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