UN Documentation: Regular Budget (2004-2019)

As requested by General Assembly resolutions 58/269 of 23 December 2003 and 63/247 of 24 December 2008, the current planning cycle:

• follows a two-year pattern
• draft planning document called Proposed Strategic Framework
• final document called Strategic Framework
  • formerly called the Biennial Programme Plan
• prepared by the Secretariat and issued in multiple parts

Proposed Strategic Framework

The Proposed Strategic Framework is issued in several parts.

Part one

Part one, the plan outline, is issued in one document

• Symbol pattern: A/odd-numbered session/6 (Part I)
• example: A/71/6 (Part I)

Part two 

Part two consists of many documents, one document for each Programme.

• Symbol pattern
  • A/odd-numbered session/6 (Prog.[1-28])
  • example: A/71/6 (Prog.1)
• 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 Programmes are issued as follows:
  • Prog.1: General Assembly and Economic and Social Council affairs and conference management
  • Prog.2: Political affairs
  • Prog.3: Disarmament
  • Prog.4: Peacekeeping operations
  • Prog.5: Peaceful uses of outer space
  • Prog.6: Legal affairs
  • Prog.7: Economic and social affairs
  • Prog.8: Least developed countries, landlocked developing countries and small island developing States
  • Prog.9: United Nations support for the New Partnership for Africa's Development
  • Prog.10: Trade and development
  • Prog.11: Environment
  • Prog.12: Human settlements
  • Prog.13: International drug control, crime and terrorism prevention and criminal justice
  • Prog.14: Gender equality and empowerment of women
  • Prog.15: Economic and social development in Africa
  • Prog.16: Economic and social development in Asia and the Pacific
  • Prog.17: Economic development in Europe
  • Prog.18: Economic and social development in Latin America and the Caribbean
  • Prog.19: Economic and social development in Western Asia
  • Prog.20: Human rights
  • Prog.21: International protection, durable solutions and assistance to refugees
  • Prog.22: Palestine refugees
  • Prog.23: Humanitarian assistance
  • Prog.24: Public information
  • Prog.25: Management and support services
  • Prog.26: Internal oversight
  • Prog.27: Jointly financed activities
  • Prog.28: Safety and security

The General Assembly adopts a resolution on the framework, after consideration by:

• Committee for Programme and Coordination
• Economic and Social Council
• Fifth Committee
• General Assembly plenary
• example: A/RES/71/6 

Biennial programme plan and priorities for the period

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.

• Supplement 6 to the General Assembly Official Records (GAOR) 
• symbol pattern: A/odd-numbered session/6/Rev.1
• example: A/71/6/Rev.1
• Link to search for all Biennial programme plan and priorities for the period

Budget outline

The Budget outline provides

• Preliminary estimate of needed resources
• Priority expenditures by sector
• Real growth compared to the previous budget
• Size of the contingency fund as a percentage of the overall budget.
• ODS search tip: To find the report for a biennium, search by title and include the years of the biennium.
• There is no distinctive symbol pattern, example: A/71/428 

General Assembly adopts a resolution on the Budget outline, after consideration by:

• Advisory Committee on Administrative and Budgetary Questions (ACABQ)
• Fifth Committee
• General Assembly plenary
• example: A/RES/71/274

The Proposed programme budget for the biennium:

• prepared by the Secretary-General
• issued in multiple parts
• the General Assembly adopts one or more resolutions on the Proposed programme budget after its consideration by:
  • Advisory Committee on Administrative and Budgetary Questions (ACABQ)
  • Fifth Committee
  • General Assembly plenary
• symbol patterns:
  •  A/even-numbered session/6 (Introduction)
    • example: A/72/6 (Introduction)
  • A/even-numbered session/6 (Income Sect. [1-3])
    • example: A/72/6 (Income Sect. 1)
  • A/even-numbered session/6 (Sect. [1-37])
    • example: A/72/6 (Sect. 1)

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:

• Part 1 Overall policy making, direction and coordination
  • Section 1: Overall policy making, direction and coordination
  • Section 2: General Assembly and Economic and Social Council affairs and conference management
• Part 2 Political Affairs
  • Section 3: Political affairs
  • Section 4: Disarmament
  • Section 5: Peacekeeping operations
  • Section 6: Peaceful uses of outer space
• Part 3 International justice and law
  • Section 7: International Court of Justice
  • Section 8: Legal affairs
• Part 4 International cooperation for development
  • Section 9: Economic and social affairs
  • Section 10: Least developed countries, landlocked developing countries and small island developing States
  • Section 11: United Nations support for the New Partnership for Africa's Development
  • Section 12: Trade and development
  • Section 13: International Trade Centre UNCTAD/WTO
  • Section 14: Environment
  • Section 15: Human settlements
  • Section 16: International drug control, crime and terrorism prevention and criminal justice
  • Section 17: UN-Women
• Part 5 Regional cooperation for development
  • Section 18: Economic and social development in Africa
  • Section 19: Economic and social development in Asia and the Pacific
  • Section 20: Economic and social development in Europe
  • Section 21: Economic and social development in Latin America and the Caribbean
  • Section 22: Economic and social development in Western Asia
  • Section 23: Regular programme of technical cooperation
• Part 6 Human rights and humanitarian affairs
  • Section 24: Human rights 
  • Section 25: International protection, durable solutions and assistance to refugees
  • Section 26: Palestine refugees
  • Section 27: Humanitarian assistance
• Part 7 Public Information
  • Section 28: Public information
• Part 8 Common Support Services
  • Section 29: Management and support services
  • Section 29A: Office of the Under-Secretary-General for Management 
  • Section 29B: Office of Programme Planning, Budget and Accounts 
  • Section 29C: Office of Human Resources Management
  • Section 29D: Office of Central Support Services
  • Section 29E: Office of Information and Communications Technology 
  • Section 29F: Administration, Geneva
  • Section 29G: Administration, Vienna
  • Section 29H: Administration, Nairobi
• Part 9 Internal Oversight
  • Section 30: Internal Oversight
• Part 10 Jointly financed administrative activities and special expenses
  • Section 31: Jointly financed administrative activities
  • Section 32: Special expenses
• Part 11 Capital expenditures
  • Section 33: Construction, alteration, improvement and major maintenance
• Part 12 Safety and security
  • Section 34: Safety and security
• Part 13 Development Account
  • Section 35: Development Account
• Part 14 Staff assessment
  • Section 36: Staff assessment

Programme budget for the biennium 

• issued following General Assembly approval
• Supplement 6 to the General Assembly Official Records (GAOR)
• symbol pattern: A/even-numbered session/6/Add.1
• example: A/70/6/Add.1
• Link to search for all Programme budget for the biennium

First and Second performance reports

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.

• ODS search tip: To find the report for a biennium, search by title and include the years of the biennium.

Programme Performance Report

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 

• Supplement 5 to the General Assembly Official Records (GAOR)
• includes the financial report and audited statements prepared by the Secretary-General
• Report of the Board of Auditors
• issued in several volumes and addenda
• each volume addresses a particular area of expenditure in the UN
  • symbol pattern: A/session/5 (Vol.Roman numeral)
  • example: A/72/5 (Vol. I) + Corr.1
• currently, the volumes are issued as follows:
  • Vol.I: United Nations
  • Vol.II: Peacekeeping Operations
  • Vol.III: International Trade Centre UNCTAD/WTO
  • Vol.IV: United Nations University
  • Vol.V: Capital Master Plan
• addenda are issued for the programmes and funds
  • symbol pattern: A/session/5/Add.-
  • example: A/71/5/Add.1
• currently, the addenda are issued as follows:
  • Add.1: UNDP: United Nations Development Programme
  • Add.2: UNCDF: United Nations Capital Development Fund
  • Add.3: UNICEF: United Nations Children's Fund
  • Add.4: UNRWA: United Nations Relief and Works Agency for Palestine Refugees in the Near East
  • Add.5: UNITAR: United Nations Institute for Training and Research
  • Add.6: UNHCR: United Nations High Commissioner for Refugees
  • Add.7: UNEP: United Nations Environment Programme
  • Add.8: UNFPA: United Nations Population Fund
  • Add.9: UN-HABITAT: United Nations Human Settlements Programme
  • Add.10: UNODC: United Nations Office of Drugs and Crime
  • Add.11: UNOPS: United Nations Office of Project Services
  • Add.12: UN-Women: United Nations Entity for Gender Equality and the Empowerment of Women
  • Add.13: ICTR: International Criminal Tribunal for Rwanda
  • Add.14: ICTY: International Criminal Tribunal for the Former Yugoslavia
  • Add.15: UNMICT: International Residual Mechanism for Criminal Tribunals
  • Add.16: UNJSPF: United Nations Joint Staff Pension Fund

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.

• the scale generally covers three years
• there is a separate scale of assessments for funding of peacekeeping operations 
• example: A/RES/73/271

Please NOTE!

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.