UN Budget Documentation, 2020-

Introduction

The budget and finances of the United Nations are complex and include:

• Programme budget (sometimes called the "regular budget")
  • Financed by Member States according to the Scale of assessments
• Peacekeeping operations budgets
  • Financed by Member States according to the Peacekeeping scale of assessments
• Voluntary, extrabudgetary, and in-kind contributions
• Other UN System organizations, including the UN Funds and Programmes and Specialized Agencies, have their own governing bodies that approve their budgets and financing

The documents related to the UN budget and financing offer a wealth of information about the activities of the United Nations, including details on the programmes carried out by the UN.

Foundational Documents

The Charter of the United Nations gives responsibility for:

• preparing the budget to the Secretary-General, as “chief administrative officer” (Chapter XV, Article 97)
• approving the budget to the General Assembly (Chapter IV, Article 17)

The Charter also addresses the non-payment of assessed contributions (Chapter IV, Article 19)

Other key documents include:

• ST/SGB/2013/4 + Amend.1 : Financial Regulations and Rules of the United Nations 
• ST/SGB/2015/4 + Amend.1: Supplement to the Financial Regulations and Rules of the United Nations
• ST/SGB/2018/3 : Regulations and Rules Governing Programme Planning, the Programme Aspects of the Budget, the Monitoring of Implementation and the Methods of Evaluation
• ST/SGB/2019/2 : Delegation of authority in the administration of the Staff Regulations and Rules and the Financial Regulations and Rules
• Search for administrative issuances with "Financial Regulations and Rules"
• Visit the UN Policy Portal for additional information

Overview Documents

• Financial situation of the United Nations : report of the Secretary-General, includes
  • Biennial review of the UN regular budget, peacekeeping operations budgets, international tribunals budgets
  • Search for Financial situation of the United Nations
• Budgetary and financial situation of the organizations of the United Nations system : note by the Secretary-General, includes:
  • Approved budgets for the UN, Specialized Agencies, Funds and Programmes, and other entities, including the IAEA
  • Assessed, voluntary, and in-kind contributions by Member States
  • Glossary of terms
  • Covers a 5 year period
  • Search for Budgetary and financial situation of the organizations of the United Nations system
• Overview of the financing of the United Nations peacekeeping operations : budget performance for the period [concluded] and budget for the period [forthcoming] : report of the Secretary-General
  • Includes information for all operations
  • Includes financial, equipment and human resources
  • Search for Overview of the financing of the United Nations peacekeeping operations

Related Research Guides

UN Budget and Financing Statistics Resources

English: UN Budget Documentation, 2020-

Russian: ООН бюджетных документов, 2020-

Spanish: Documentación de la ONU: Presupuesto de la ONU, 2020-

This guide was created to provide guidance to researchers looking into UN budget documentation. It reflects the current pattern of documentation, in accordance with the changes implemented in response to A/RES/77/267 of 30 Dec. 2022, which approved a change to an annual budget period; the trial period ran from 2020-2023.

The planning, programming, budgeting, monitoring and evaluation cycle at the UN has changed over time.

Selected General Assembly resolutions related to the process include:

• 41/213 of 19 December 1986
• 42/211 of 21 December 1987
• 45/248 of 21 December 1990
• 52/12 B of 19 December 1997
• 55/231 of 23 December 2000
• 58/269 of 23 December 2003
• 60/283 of 7 July 2006
• 62/224 of 22 December 2007
• 64/259 of 29 March 2010
• 66/257 of 9 April 2012
• 72/266 A of 24 December 2017
• 77/267 of 30 December 2022

Simple overview of the programme budget cycle over time:

1946-1974

• Annual budget

1974-2004

• Medium term plan (4 years)
• Biennial budget

2004-2019

• Strategic Framework (2 years)
• Biennial Programme Plan (2 years)
• Biennial budget

2020-

• Plan Outline (3 years)
• Annual Programme Plan
• Annual budget