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
• NEW: JIU/2024/3 Budgeting in organizations of the United Nations system Part 1 and Part 2 
  • Part 1 includes an overview of major changes to budgeting practices
  • Part 2 contains reference tables

Related Research Guides

UN Budget and Financing Statistics Resources

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 2025 for the 2026 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"
• Scale of assessments
  • Sets out the proportion of the budget each member state is expected to pay

Chapter IV, Article 17 of the Charter of the United Nations gives the General Assembly responsibility for approving the budget.

General Assembly and its Subsidiaries

Substantive deliberations about the budget are generally delegated to the appropriate subsidiary bodies:

• Fifth Committee, one of the Main Committees of the General Assembly
• Advisory Committee on Administrative and Budgetary Questions (ACABQ)
• Board of Auditors (BOA)
• Committee for Programme and Coordination (CPC)
• Committee on Contributions

Resolutions and decisions about the budget are adopted by the plenary of the General Assembly and may touch on any aspect of the planning, programming, budgeting, monitoring and evaluation cycle.

In general, the General Assembly takes action on the budget on the basis of the recommendation of the Fifth Committee.

Resolutions and decisions offer citation to the documents considered by the General Assembly in its deliberations and reflect the final action of the organization on budgetary matters.

UN Secretary-General and the Secretariat

The Secretary-General and the Secretariat prepare the following key documents for consideration by the General Assembly and its subsidiaries:

• Proposed Programme Budget
• Performance Reports
• Financial Reports

Related Research Guides

The Proposed Programme Budget for 2025 (A/79/6) was issued with the following parts, sections and programmes:

• Foreward and introduction
• Plan outline
• Income section 1, Income from staff assessment
• Income section 2, General income
• Income section 3, Services to the public
• Part 1, Overall policymaking, direction and coordination
  • Section 1, Overall policymaking, direction and coordination
  • Section 2, General Assembly and Economic and Social Council affairs and conference management. Programme 1, General Assembly and Economic and Social Council affairs and conference management
• Part 2, Political Affairs
  • Section 3, Political affairs. Programme 2, Political affairs
  • Section 4, Disarmament. Programme 3, Disarmament
  • Section 5, Peacekeeping operations. Programme 4, Peacekeeping operations
  • Section 6, Peaceful uses of outer space. Programme 5, Peaceful uses of outer space.
• Part 3, International justice and law
  • Section 7, International Court of Justice
  • Section 8, Legal affairs. Programme 6, Legal affairs
• Part 4, International cooperation for development
  • Section 9, Economic and social affairs. Programme 7, Economic and social affairs
  • Section 10, Least developed countries, landlocked developing countries and small island developing States. Programme 8, Least developed countries, landlocked developing countries and small island developing States.
  • Section 11, United Nations system support for the African Union's Agenda 2063: The Africa We Want. Programme 9, United Nations system support for the African Union's Agenda 2063: The Africa We Want - strategic partnership for progress towards implementation : Commitment to the subsequent implementation plans of Agenda 2063
  • Section 12, Trade and development. Programme 10, Trade and development
  • Section 13, International Trade Centre. Subprogramme 6 of programme 10, Trade and development
  • Section 14, Environment. Programme 11, Environment
  • Section 15, Human settlements. Programme 12, Human settlements
  • Section 16, International drug control, crime and terrorism prevention and criminal justice. Programme 13, International drug control, crime and terrorism prevention and criminal justice
  • Section 17, UN-Women. Programme 14, Gender equality and the empowerment of women
• Part 5, Regional cooperation for development
  • Section 18, Economic and social development in Africa. Programme 15, Economic and social development in Africa
  • Section 19, Economic and social development in Asia and the Pacific. Programme 16, Economic and social development in Asia and the Pacific
  • Section 20, Economic development in Europe. Programme 17, Economic development in Europe
  • Section 21, Economic and social development in Latin America and the Carribbean. Programme 18, Economic and social development in Latin America and the Carribbean
  • Section 22, Economic and social development in Western Asia. Programme 19, 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. Programme 20, Human rights
  • Section 25, International protection, durable solutions and assistance to refugees. Programme 21, International protection, durable solutions and assistance to refugees
  • Section 26, Palestine refugees. Programme 22, Palestine refugees
  • Section 27, Humanitarian assistance. Programme 23, Humanitarian assistance
• Part 7, Global communications
  • Section 28, Global communications. Programme 24, Global communications
• Part 8, Common support services
  • Section 29, Management and support services
    • Subsection 29A, Department of Management Strategy, Policy and Compliance. Programme 25, Management and support services
    • Subsection 29B, Department of Operational Support. Programme 25, Management and support services
    • Subsection 29C, Office of Information and Communications Technology. Programme 25, Management and support services
    • Subsection 29E, Administration, Geneva. Programme 25, Management and support services
    • Subsection 29F, Administration, Vienna. Programme 25, Management and support services
    • Subsection 29G, Administration, Nairobi. Programme 25, Management and support services
• Part 9, Internal oversight
  • Section 30, Internal oversight. Programme 26, Internal oversight
• Part 10, Jointly financed administrative activities and special expenses
  • Section 31, Jointly financed administrative activities. Programme 27, Jointly financed 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. Programme 28, Safety and security
• Part 13, Development Account
  • Section 35, Development Account
• Part 14, Staff assessment
  • Section 36, Staff assessment

The General Assembly discusses select aspects of peacekeeping:

• General issues relating to peacekeeping in the Special Committee on Peacekeeping Operations and the Fourth Committee;
• Financing of peacekeeping and the authorization of budgets for individual missions in the Advisory Committee on Administrative and Budgetary Questions (ACABQ) and the Fifth Committee.

General Peacekeeping Issues

Since 1965, the General Assembly has considered general topics relating to peacekeeping:

• Agenda item "Comprehensive review of the whole question of peacekeeping operations in all their aspects"
• Allocated to the Fourth Committee since 1993
  • before 1993, it was discussed by the Special Political Committee
• Major document 
  • Report of the Special Committee on Peacekeeping Operations
• Fourth Committee considers this and any other documents, and reports to plenary
• Plenary considers the report of the Fourth Committee and adopts resolutions based on the report

Peacekeeping financing and budgets

Peacekeeping financing, in general

The General Assembly considers basic financial issues relating to peacekeeping:

• Agenda item "Administrative and budgetary aspects of the financing of the United Nations peacekeeping operations"
• Allocated to the Fifth Committee
• Major documents:
  • Reports of the Secretary-General
    • can cover many topics related to cross-cutting issues of peacekeeping financing
    • the note by the Secretary-General on "approved resources for peacekeeping operations" for each year provides a good starting point for research into the total financial requirements of the peacekeeping operations 
    • Search results for "approved resources for peacekeeping operations" (2001-present)
    • Search results for "proposed budgetary requirements of each peacekeeping operation" (1996-2000)
  • Reports of the ACABQ (Advisory Committee on Administrative and Budgetary Questions)
    • the ACABQ reviews all reports of the Secretary-General on financial questions relating to peacekeeping
    • submits its findings to the General Assembly
• Fifth Committee considers these reports, and any other documents, and reports to plenary
• Plenary considers the report of the Fifth Committee and adopts resolutions based on the report

Financing of specific missions

The General Assembly considers the budgets of individual missions:

• Separate agenda item for each operation
• Allocated to the Fifth Committee
• Major documents, for each mission:
  • Reports of the Secretary-General
    • provide information about the political mandate and operational plan of the mission, the cost estimates and staffing requirements for a given time period as well as recommendations for actions to be taken by the General Assembly
    • symbol pattern A/session/-
    • example: A/77/758
  • Reports of the ACABQ (Advisory Committee on Administrative and Budgetary Questions)
    • the ACABQ reviews all reports of the Secretary-General on financial questions relating to peacekeeping
    • submits its findings to the General Assembly
    • symbol pattern A/session/-
    • example: A/77/767/Add.13
• Fifth Committee considers these reports, and any other documents, and reports to plenary
• Plenary considers the report of the Fifth Committee and adopts resolutions based on the report

Related Research Guides

Available Translations

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

English: UN Budget Documentation, 2020-

Russian: ООН бюджетных документов, 2020-

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