As requested by General Assembly resolutions 58/269 of 23 December 2003 and 63/247 of 24 December 2008, the current planning cycle:
The Proposed Strategic Framework is issued in several parts.
Part one, the plan outline, is issued in one document
Part two consists of many documents, one document for each Programme.
The General Assembly adopts a resolution on the framework, after consideration by:
After General Assembly approval, the Biennial programme plan and priorities for the period (formerly the Strategic Framework), the final version of the planning document, consolidates the proposals into one document.
The Budget outline provides
General Assembly adopts a resolution on the Budget outline, after consideration by:
The Proposed programme budget for the biennium:
ODS search tip: To find the relevant document for a particular department, search for the symbol plus the department name in the full text. It is generally best to "sort by symbol" when searching for these documents in the ODS.
Currently, the Sections are issued as follows:
Programme budget for the biennium
At the end of each year of the biennium, the Secretary-General submits a report on the performance for the biennium.
First performance report identifies adjustments needed to account for inflation and other variables.
Second performance report provides an estimate of the anticipated final level of expenditures and income for the biennium.
At the end of the biennium, the Secretary-General submits a report on the programme performance for the biennium.
Financial Report and Audited Financial Statements for the Biennium and the Report of the Board of Auditors
ODS search tip: To find the report for a particular body, do an advanced search by symbol and the name of the body (not the acronym) in words of the title. It is generally best to "sort by symbol" when searching for supplements in the ODS.
NOTE: Due to the implementation of the International Public Sector Accounting Standards (IPSAS), we have observed changes in the pattern of documentation. For example, in the past the Report of the Board of Auditors for the United Nations was issued every other year following the completion of the biennium. However, beginning in the 70th session, the Financial Statements and Report of the Board of Auditors covers one year (A/70/5 (Vol.I) + Corr.1). Other changes may also be noticed as documents are issued for the coming biennia. We will update this guide as needed.
The regular budget of the United Nations is apportioned among Member States according to the scale of assessments approved by the General Assembly on the recommendation of the Committee on Contributions.
General Assembly resolution 72/266 A, Shifting the management paradigm in the United Nations, approves changes to the budget cycle and to the programme budget documentation, on a trial basis, beginning with the programme budget for 2020.
We have created a new guide with information about the new budget cycle.
This guide will not be updated but will remain online for reference and to assist those looking at the pattern of documentation prior to the 2020 budget cycle.