In general, budget proposals are prepared by the Secretary-General and reviewed by specialized subsidiary bodies of the General Assembly. The General Assembly, through its Fifth Committee, reviews the proposals of the Secretary-General and the reports of its subsidiary bodies and adopts resolutions on all aspects of the programme planning and budget process.
The current pattern of documentation is:
- Proposed Programme Budget prepared by the Secretary-General
- Issued in sections beginning in March of the year before the budget year (e.g. March 2022 for the 2023 budget)
- Plan outline issued as part of the Proposed Programme Budget every 3 years
- Committee on Programme and Coordination (CPC) reviews the plan outline and the programmatic aspects of the proposed programme budget; its report includes its recommendations to the General Assembly
- General Assembly resolution(s) "Programme Planning"
- Advisory Committee on Administrative and Budgetary Questions (ACABQ) reviews the proposed programme budget and issues a initial report on the proposed programme budget, subsequent addenda address specific topics
- The Fifth Committee reviews and makes recommendations to the General Assembly
- The General Assembly usually adopts 3 resolutions on the Programme Budget
- Programme budget for [year]
- A. Budget appropriations for [year]
- B. Income estimates for [year]
- C. Financing of appropriations for [year]
- Questions relating to the programme budget for [year]
- Special subjects relating to the programme budget for [year]
- A/session/6/Add.1 : Programme Budget for [year]
- During the budget cycle, adjustments may be requested
- Reviewed by the CPC, ACABQ, and Fifth Committee
- In the past, during biennial budget cycles, the General Assembly usually adopted an additional resolution at the end of the first year of the biennium
- Programme budget for [year]
- A. Budget appropriations for [year]
- B. Income estimates for [year]
- C. Financing of appropriations for [year]
- Financial performance report on the programme budget for [year] prepared by Secretary-General
- Reviewed by the ACABQ and the Fifth Committee
- Financial report, audited financial statements, and Report of the Board of Auditors
- symbol pattern: A/session/5
- Reviewed by the ACABQ and the Fifth Committee
- General Assembly resolution "Financial reports and audited financial statements, and reports of the Board of Auditors"
