Please note: only publishing dates after March 2013 may be considered reliable.

Pages tagged with Finance & Budget Network

Date published

FBN: After the Meeting Papers: Task Force Meeting 12-14 October 2016 08.10.2016
FBN: Before the Meeting Papers: Task Force Meeting 12-14 October 2016 08.10.2016
FBN: After the Meeting Papers: Task Force Meeting 13 April 2016 15.06.2016
FBN: Before the Meeting Papers: Task Force Meeting 13 April 2016 15.06.2016
FBN: UN's Financial Statements 15.06.2016

PDF version of UN's Financial Statements

FBN: Feedback from TFAS Observers 16.11.2016
FBN: After the Meeting Papers: Task Force Meeting 7 - 9 October 2015 16.11.2016
FBN: Before the Meeting Papers: Task Force Meeting 7 - 9 October 2015 16.11.2016
FBN: UNWTO's Financial Statements 15.06.2016

pdf version of UNWTO's financial statements

FBN: TFAS Observers' Accounting Policy Manuals 23.02.2017
FBN: 'Te Motu' Model Financial Statements 2011-12 23.02.2017

These model financial statements comply with 'IFRS with public benefit entity amendments' and were produced by Audit New Zealand. The statements provide a detailed and comprehensive coverage of financial reporting issues. 'Te Motu' is a fictional local government entity.

FBN: European Commission's financial statements 23.02.2017

pdf versions of European Commision's financial statements 2009-2007

FBN: OECD's financial statements 23.02.2017

pdf versions of OECD's financial statements

FBN: IFAC's financial statements 23.02.2017

pdf versions of IFAC's financial statements 2009-2007

FBN: IFAD's financial statements 23.02.2017

pdf versions of IFAD's financial statements 2009-2006

FBN: Examples of IPSAS progressive implementation 23.02.2017
FBN: Other Financial Statements 23.02.2017
FBN: UNFCCC's Financial Statements 23.02.2017
FBN: UNCCD's Financial Statements 23.02.2017
FBN: OSCE's Financial Statements 23.02.2017
FBN: OPCW's Financial Statements 23.02.2017
FBN: IRENA's Financial Statements 23.02.2017
FBN: IOM's Financial Statements 23.02.2017
FBN: TFAS Observers' Financial Statements 23.02.2017

pdf version of TFAS members' financial statements

FBN: Supplementary Information 16.11.2016
FBN: After the Meeting Papers: Task Force Meeting 8 - 10 September 2014 23.02.2017
FBN: Before the Meeting Papers: Task Force Meeting 8 - 10 September 2014 23.02.2017
FBN: IPSASB Meetings and New Pronouncements - 2014 23.02.2017
FBN: Working Focus Groups 2013 23.02.2017
FBN: IPSASB Meetings and New Pronouncements - 2013 23.02.2017
FBN: Working Focus Groups 2014 23.02.2017
FBN: Internal Review of System-wide Project for continuation beyond 2015 23.02.2017

The proposal was endorsed by the TFAS at its September 2014 face-to-face meeting in New York, USA and approved by the FBN in December 2014.

FBN: Day 2 of the Symposium 23.02.2017
FBN: Day 1 of the Symposium 23.02.2017
FBN: After the Meeting Papers: Task Force Meeting 9 April 2014 16.11.2016
FBN: Before the Meeting Papers: Task Force Meeting 9 April 2014 16.11.2016
FBN: Before the Meeting Papers: Task Force Meeting 9 April 2014 23.02.2017
FBN: Task Force Meetings: 2014 23.02.2017
FBN: 64. Model Note on UNJSPF Accounting Treatment and Disclosure 15.06.2016
FBN: UNDP's Financial Statements 15.06.2016

pdf version of UNDP's financial statements

FBN: UNICEF's Financial Statements 15.06.2016

pdf version of UNICEF's finanial statements

FBN: UNHCR's Financial Statements 15.06.2016

pdf version of UNHCR's financial statements

FBN: Agenda Item 8d - Inventory and PPE - UNICEF 23.02.2017
FBN: Agenda Item 8c - Revenue Recognition for non-exchange transactions - ILO 23.02.2017
FBN: Agenda Item 7b - IPSAS Dividends and Costs - WFP 23.02.2017
FBN: Agenda Item 7a - Toolkit for the SIC - UNESCO 23.02.2017
FBN: Agenda Items 7 and 8 - Working Focus Groups 23.02.2017
FBN: UNJSPF's Financial Statements 15.06.2016

pdf version of UNJSPF's financial statement

FBN: UN Women's Financial Statements 15.06.2016

pdf version of UN Women's financial statements

FBN: Accounting Papers approved by the Task Force in 2012-2013 15.06.2016

This folder contains system-wide accounting papers which were acknowledged by the Task Force as useful guidance in 2012-2013.

FBN: UNRWA's Financial Statements 15.06.2016

pdf version of UNRWA's Financial Statements

FBN: UNOPS' Financial Statements 15.06.2016

pdf version of UNOPS' Financial Statements

FBN: UNFPA's Financial Statements 15.06.2016

pdf version of UNFPA's financial statements

FBN: UNAIDS's Financial Statements 23.02.2017

pdf version of UNAIDS's financial statements

FBN: ILO's Financial Statements 23.02.2017

pdf version of ILO's financial statements

FBN: WHO's Financial Statements 23.02.2017

pdf version of WHO's Financial Statements

FBN: Day 2 of the Symposium 23.02.2017
FBN: Day 1 of the Symposium 23.02.2017
FBN: OECD Public Sector Accruals Symposium - March 2013 23.02.2017
FBN: UPU's financial statements 23.02.2017

pdf version of UPU's Financial Statements

FBN: IPSASB Meetings and New Pronouncements - 2011 23.02.2017
FBN: IPSASB Meetings and New Pronouncements - 2012 23.02.2017
FBN: Financial Statistics: FAQ 23.04.2017

Frequently asked questions and answers relating to the collection and presentation of UN system financial statistics.

FBN: Financial Statistics: Definition of Terms 15.06.2016

A definition of all the categories used to allocate and define UN system revenues and expenditures.

FBN: IAEA's Financial Statements 23.02.2017

 pdf version of IAEA's financial statements

FBN: UN System Financial Statistics 23.04.2017

Financial Statistics is a collection of annual data from CEB member organizations on their revenue and expenditures. Using this data, revenues broken down by assessed and voluntary contributions can be shown. Also, expenditures at the country, regional and global levels and broken down by expenditure categories: development assistance, humanitarian assistance, technical cooperation, peacekeeping and normative activities.

FBN: Common Treasury Services 15.06.2016

In 2008 the HLCM Finance and Budget network endorsed a Feasibility Study as a first step towards greater harmonization in treasury services across the UN system. It is expected that common treasury services can be an opportunity for savings in the areas of banking services, payments, foreign exchange and investments. The feasibility study was funded by the HBP. The project consisted of two components, the first component focusing on the development of a web-based knowledge-sharing platform for UN treasurers (Treasury Community of Practice – TCOP) and the second component a Feasibility Study on common treasury services was carried out by a consulting firm.

FBN: Graph in the spotlight 15.06.2016

A collection of representative FB Network graphs

FBN: WMO's financial statements 15.06.2016

pdf version of WMO's financial statements

FBN: WFP's financial statements 15.06.2016

pdf version of WFP's financial statements

FBN: UNESCO's Financial Statements 15.06.2016

pdf version of UNESCO's financial statements

FBN: OECD's financial statements 15.06.2016

pdf versions of OECD's financial statements

FBN: Glossary 15.06.2016

It contains definitions and explanations for many of the terms commonly used in the FB Network. If you have any questions about the terms or if we have omitted any you need, please contact the CEB Secretariat.

FBN: WIPO's Financial Statements 15.06.2016

pdf version of WIPO's financial statements

FBN: UNIDO's Financial statements 15.06.2016

pdf version of UNIDO's financial statements

FBN: PAHO's financial statements 15.06.2016

pdf version of PAHO's financial statements

FBN: ITU's Financial Statements 15.06.2016

pdf version of ITU's Financial Statements

FBN: IMO's Financial Statements 15.06.2016

pdf version of IMO's financial statements

FBN: IFAC's financial statements 15.06.2016

pdf versions of IFAC's financial statements 2009-2007

FBN: European Commission's financial statements 15.06.2016

pdf versions of European Commision's financial statements 2009-2007

FBN: IFAD's financial statements 06.12.2016

pdf versions of IFAD's financial statements

FBN: ICAO's Financial Statements 15.06.2016

pdf version of ICAO's financial statements

FBN: IPSAS Training Materials - System-wide courses 15.06.2016

Subsequent to a system-wide Steering Committee decision, system-wide IPSAS training courses are being distributed by email and will not be available from the CEB/Accounting Standards website. The IPSAS team within your organization should be able to help you with information on IPSAS training timing and how to access such training.

FBN: Training and Communication for IPSAS 15.06.2016

Includes presentations from individual organizations and training material prepared by individual organizations. Does not include system-wide IPSAS training courses. The system-wide Steering Committee decided in July 2009 that the training courses should be circulated to organizations by email only and not made available via the CEB/Accounting Standards website.

FBN: IPSAS 101: Introduction to IPSAS 15.06.2016

A mixture of information on IPSAS, drawn from a variety of sources, includes IPSAS briefing notes, comments from experts, media, governments and academics on accrual accounting, and examples of the impact that good accounting can have on organizations' effectiveness and financial well-being. The aim of this information is to describe IPSAS and explain why independent, good quality, accrual accounting standards are important to achieve improvements in governance, accountability, transparency and financial management.

FBN: IPSASB Meetings - 2009 15.06.2016
FBN: IPSASB meetings - 2010 15.06.2016
FBN: Effective IPSAS Communication 15.06.2016

This folder includes information on communication plans, examples of what organizations have done with respect to communication, and material that explains why effective communication is important.

FBN: IPSAS Around the World 15.06.2016

Web links to material about countries' and organizations' IPSAS adoption and to organizations involved in supporting IPSAS adoption.

FBN: IPSAS 101: Introduction to IPSAS and IPSAS Around the World 15.06.2016
FBN: IPSAS Standards - Translations 15.06.2016

Information on access to IPSAS standards in the six official United Nations languages (Arabic, Chinese, English, French, Russian and Spanish). The IPSAS handbook is available in all six languages. Links to relevant websites provided where they exist.

FBN: International Financial Reporting Standards 15.06.2016

This folder includes information about International Financial Reporting Standards (IFRS). IFRS are relevant to IPSAS adoption, because the relevant IFRS standard should be applied whenever there is no IPSAS standard for a particular accounting topic. For example, there is no IPSAS that deals with intangibles and IAS 38 Intangible Assets, the relevant IFRS, will need to be applied when accounting for intangibles.

FBN: General Assembly IPSAS Decision (July 2006) 15.06.2016
FBN: UN System IPSAS Adoption Reports (Including Progress Reports) and Decisions 15.06.2016

Key United Nations System reports and decisions relevant to adoption of International Public Sector Accounting Standards, including IPSAS Adoption Progress Reports to HLCM, the FBNetwork and the Task Force on Accounting Standards.

FBN: IPSAS Adoption General Guidance 15.06.2016

General guidance relevant to IPSAS adoption, including guidance on adoption of full accruals and relevant IFRS, journal articles, governments' experiences in adopting full accruals, etc.

FBN: Implementing IPSAS: UN System Organizations and Others 15.06.2016

Includes IPSAS Progress Reports to the General Assembly and to the High level Committee on Management (HLCM); individual organizations' reports, revised Financial Rules and Regulations, IPSAS compliant Charts of Accounts, IPSAS compliant Accounting Policy Manuals and general guidance on implementing IPSAS and making the transition to accrual accounting. Information on WFP's succesful implementation of IPSAS is included in this folder.

FBN: Individual Agencies' Reports, Plans and Implementation Materials 15.06.2016

Individual United Nations System agencies' IPSAS decision papers and reports, and any other material (eg. guidelines) prepared in connection with their move to IPSAS that could usefully be shared with other to help with their IPSAS implementation.

FBN: Accounting Standards 23.02.2017

All United Nations System organizations plan to adopt International Public Sector Accounting Standards (IPSAS).

FBN: International Organizations 15.06.2016

Conferences, seminars, planning documents etc of international organizations that have adopted IPSAS or moved to full accrual accounting. This folder includes papers from OECD and European Commission seminars, European Commission planning documents and reports on full accruals, and the European Commission’s accounting rules.

FBN: European Commission 15.06.2016

Accounting rules, EC power point presentation to Task Force on Accounting Standards, and other material produced by the European Commission as part of its IPSAS adoption project.

FBN: Cost Sharing of Jointly Financed Activities 15.06.2016

The FB Network holds the responsibility for cost-sharing formulas and the review of jointly financed budgets, such as ICSC, JIU, and the CEB Secretariat, as well as Field Security and Security Management System, Malicious Acts Insurance Policy, and Salary Surveys.

FBN: Budgeting Methods 15.06.2016

Budgeting techniques and methods used by the organizations of the United Nations system.

FBN: Single Audit Principle 15.06.2016

The principle by which the UN Financial Regulations give the UN’s external auditors, the United Nations Board of Auditors, the exclusive right to audit the accounts and statements of the United Nations.

FBN: Accountability and Transparency 15.06.2016
FBN: Governance Systems 15.06.2016
FBN: Relationship Voluntary vs. Regular Funding 15.06.2016

Current experience shows a larger part of UN funding is being contributed as supplementary rather than assessed core funding.

FBN: After-Service Health Insurance 15.06.2016

Health insurance benefits made available to UN staff members after the completion of their service to the organization(s).

FBN: Voting Rights Non-Payment of Pledges 15.06.2016

Provisions with regard to sanctions arising from non-payment of pledges to organizations with assessed contributions.

FBN: Various Studies and Reports 15.06.2016
FBN: Oversight and Auditing Mechanisms 15.06.2016
FBN: Benchmarking of oversight and internal audit mechanisms - WFP and FAO 15.06.2016

This folder contains a series of reports and studies comparing the oversight and internal audit mechanisms of WFP and FAO. These documents are part of the Governance review excercise on both organizations.

FBN: Documentation of the Working Group on Cost Recovery Policy - from 2003 to 2005 15.06.2016

This folder contains materials and reports produced by the HLCM Working Group on Cost Recovery policy between 2003 and 2005

FBN: Reviews and Studies on Cost Classification and Cost Recovery Policies 15.06.2016

This folder contains a collection of reviews and studies on cost accounting practices and cost recovery policies of UN system organziations, realized by single organizations or by inter-agency bodies

FBN: UNDG-HLCM Consultations on Cost Recovery - 4 April2008 15.06.2016

Further to the latest session of the HLCM Finance and Budget Network Working Group on Cost Recovery Policies (30 November 2007, FAO, Rome, Italy), UNDGO hosted UNDG-HLCM consultations on 4 April 2008 in New York in order to explore, among a small group of UN Organizations, the extent to which further harmonization of cost recovery policies was feasible.

FBN: Results Based Management 15.06.2016

An HLCM Community of Practice working on the transition towards Result Based Management to strengthen efficiency and effectiveness of UN system organizations operations.

FBN: FB Network Resources 16.02.2012
FBN: Leverage on Governance Systems at WFP 15.06.2016

Reports issued by WFP Governance Group/Working Group on governance in 2005. The Governance Group was established in March 1999 to develop ideas for strengthening the governance of WFP as it evolves and making the Board more strategic and efficient. Between 2000 and 2005, the group also considered ad hoc governance issues

FBN: Governance, Audit and Oversight 15.06.2016

Documents, policy papers, surveys results and terms of reference related to the Governance, Oversight and Accountability reforms in the Organizations of the UN system

FBN: MAIP & Security Spending in the UN System 15.06.2016

The FB Network has been collecting comprehensive data on security-related spending of UN system’s organizations and the methodological issues concerning the identification and presentation of such data.

FBN: UNDG Management Group interim guidelines on Cost Recovery for MDTFs 15.06.2016

The folder contains HLCM/UNDG Management Group interim guidelines on Cost Recovery for Multi-Donor Trust Funds (MDTFs)

FBN: Policy Papers issued by UN system Organizations 15.06.2016

This folder contains guidances and reviews of UN system organizations' Cost Recovery policies. The reviews include UNICEF, UNDP, UNESCO and FAO and are issued by the organizations or by inter-agency bodies.

FBN: Cost Recovery on Extra-budgetary Activities 15.06.2016

Working Group tasked with reaching agreement on a common methodology or a set of principles on support costs recovery for extra-budgetary activities, including the system of full cost recovery.

FBN: Fraud Prevention 15.06.2016

In response to the report of the Board of Auditors to the 59th session of the United Nations General Assembly (A/59/5) which inter alia requested that the United Nations System establish a corruption and fraud prevention mechanism, the FB Network proposed that organizations share the results of their individual efforts on this subject.

FBN: Independent external evaluation of the auditing and oversight functions in Organisations of UN system 15.06.2016

Documentation related to the independent external evaluation of the auditing and oversight functions in organizations of the UN system, mandated by the 2005 World Summit

FBN: Tax Reimbursement for US Staff Members 15.06.2016

The FB Network is coordinating negotiations with Member States regarding tax reimbursement matters, in order to provide equal or equivalent treatment for all UN staff members.

FBN: Data sources for charts 15.06.2016
FBN: XB Resources from Non-State Donors 15.06.2016

Analysis of the XB funding contributed by “non-state donors”, which are broadly defined as subjects that are not member states. XB resources donated by non-state donors increased steadily over the four biennia period from 2002-2003 to 208-2009.

FBN: XB Resources from Member States 15.06.2016

The XB contributions made by the Member States, classified by state “Groups” (G8, G77, and Others), by "Macro-regions" (Oceania, Africa, Latin America, North America, Asia, Europe) and on individual state basis.

FBN: Resource Distribution 15.06.2016

Distribution of the organizations’ resources between “regular” (RB) resources and “extra-budgetary” (XB) resources. RB resources are intended to finance “regular budgets”, covering the ordinary programme of work of the organizations and the related support and administrative activities. XB resources are contributions provided by state and non-state donors outside regular budgets.

FBN: Total Expenditures 15.06.2016

Total expenditures incurred by the United Nations System as a whole and by individual organizations. The graphs show the overall expenditure trend of the UN system: growing from USD 38.4 billion in the biennium 2002-2003 to USD 69.8 billion in the biennium 2008-2009, accounting for an increase of 81.6% over the last four biennia.

FBN: Tax questions 15.06.2016

(1)     At the 38th session (September 1973: CO-ORDINATION/R.1004, para. 41) CCAQ considered the extent to which organizations with offices in the United Kingdom were protected by the Convention on Privileges and Immunities from liability to pay VAT on goods and services bought in that country.

Since there was also some uncertainty about the application of VAT in other countries, CCAQ decided that organizations should be asked to report on the position, and UN was requested to take the matter up with the Government of the United Kingdom on behalf of all the organizations.

FBN: Reports of the Consultative Committee on Finance and Budget Questions CCAQ(FB) 23.02.2017

The CCAQ(FB) was the central forum in which the system's organizations reviewed major policy issues in the budgetary and financial area. It was the mechanism whereby the ACC provided a coordinated response to financial matters of concern to such bodies as the Fifth Committee of the General Assembly, governing bodies, and the Panel of External Auditors. The CCAQ(FB) was authorized by the ACC to take decisions on its behalf in virtually all financial matters.

FBN: Structure of categories 15.06.2016

(1) The structure of categories of staff applied in the common system results from recommendations of the Flemming Committee of 1949. That Committee, in fact, recommended four categories: (a) General Service, (b) Special Service, (c) Substantive Service, (d) Directors and Principal Officers.

FBN: Definition of non-resident and relationship to entitlements other than non-resident's allowance 15.06.2016

(1) At the 12th session (April 1952: CO-ORDINATION/R.124, Section III B.13) the Committee agreed guiding principles which might bring about some uniformity as regards terms of employment of non-local staff in the General Service category.

(2) At the 19th session (March 1958: CO-ORDINATION/R.264, paras. 36-61) the Committee noted variations in practices of organizations represented in certain areas.

FBN: Management Surveys: Finance & Budget 15.06.2016
FBN: Reports of the Finance and Budget Network 15.06.2016

The Finance and Budget Network Report provides a summary of the twice yearly meetings of the network.  Each report includes the list of participants, updates on the progress of the working groups and conclusions and action points.

FBN: Productivity Improvements 15.06.2016

(1)     At its 87th session ( see Documents: ACC/1997/FB/R.21 & Corr.1; ACC/1997/FB/R.27; ACC/1997/FB/87/CRP.3) there was an in depth discussion of opportunities to augment income by charging fees for services or increasing cost recovery.

FBN: Fellowship Questions 15.06.2016

(1)     At its 82nd session (February 1995), CCAQ(FB) endorsed a proposal by the Senior Fellowship Officers which consisted of (ACC/1995/6, para. 44 and 45):

     (a)     the refinement of the methodology for establishing the stipend rate, when the results of the reviews of the adequacy of the stipend rate were known; and

     (b)     the revision of the payment of the termination allowance to provide:

          -     a lump sum payment of US$ 100 for fellowships of up to 6 months;

FBN: Insurance questions 15.06.2016

(1)     For insurance questions relating to fellowships, first discussed at the 51st session of CCAQ(PER), see Section 7.3.

FBN: Procurement questions 15.06.2016

(1)     At the 41st and 42nd sessions (March and September 1975: CO-ORDINATION/R.1088, para. 35 and CO-ORDINATION/R.1114, paras. 37-38), following the distribution of the full current text of the UN Rules on contracts, CCAQ considered what further possibilities existed for standardizing rules and procedures on procurement.

FBN: Financial regulations and rules 15.06.2016

Note: Early inter-organization work on the establishment of common financial regulations, described in paragraphs 1-5 of this section, led to the adoption of similar regulations by UN and several specialized agencies. More recent work, described in the succeeding paragraphs, has been aimed at the development of standard texts wherever differences in policies and practice resulting from the different circumstances of the organizations enabled this to be done.

FBN: Financial terminology 15.06.2016

(1)     At the 20th session (April 1959: CO-ORDINATION/R.295, para. 78) in response to an observation by the Joint Panel of Auditors calling for a common definition of the term ex gratia, the Committee drew up a compilation of existing practices and suggested to ACC that it authorize the Secretary-General of UN to transmit the compilation to the Joint Panel.

FBN: Other financial system questions 15.06.2016

(A) Detection and prevention of fraud

FBN: Inter-organization data base 15.06.2016

(1) At its 58th session (March 1983) CCAQ(FB) examined a suggestion by the Secretary, which had already been noted by CCAQ(PER), that member organizations should explore possibilities of electronic text-transmission between themselves and with the CCAQ secretariat.

FBN: Inter-organization charges 15.06.2016

(1) At the 47th session (September 1977: CO-ORDINATION/R.1238, para. 48) the Committee agreed that with effect from 1 January 1978 the organizations should absorb charges of up to $50 incurred by them on behalf of other organizatons, with the exception of charges involving third parties, including staff members. It was subsequently established, following review by correspondence, that the maximum amount to be absorbed would be $20.

FBN: Technical and non-technical expenses 15.06.2016

(1) At its 11th session (1951: CC/A.11/SR.4 and CO-ORDINATION/R.93, section C.VII) CCAQ considered the question of distinguishing in a uniform way between "administrative" and "operational" expenses. It agreed that in those cases where it was necessary to make the distinction, as for predominantly operational organizations, the definition of "administrative" expenses developed by WHO and reproduced in No. 18 of its Official Records would be acceptable in principle.

FBN: Support costs 15.06.2016

(1) At the first part of its 16th session (April 1955: CO-ORDINATION/R.193/Rev.1) CCAQ considered the definition of costs chargeable to the EPTA Special Account.

FBN: Extra-budgetary activities 15.06.2016

(A) Trust-fund activities

(A1) At its 36th session (September 1972: CO-ORDINATION/R.960, para. 43) CCAQ requested its secretariat to study the implications of a JIU report on trust funds (JIU/REP/72/1). At the 37th session (March 1973: CO-ORDINATION/R.985, paras. 23-26) it noted that the report implied CCAQ action on:

(a) Clarification of the meaning of "trust fund" and related terms in the preparation of common texts of financial regulations;

FBN: Other cash management questions 15.06.2016

(A)     Utilization of non-convertible currencies

(A1)      At its 51st session (September 1979) CCAQ discussed difficulties encountered by UNDP in using non-convertible currencies. It expressed the following views on this subject (ACC/1979/R.69, para. 33):

     (a)     During negotiations with them, recipient governments should be urged to accept such currencies under their IPFs;

FBN: Deposit and investment arrangements 15.06.2016

(1)     At the 56th session (March 1982), in the framework of a discussion of means of improving the organizations' cash position, it was agreed that problems of cash management should be discussed by CCAQ on a regular basis (ACC/1982/6, para. 41).

FBN: Working capital 15.06.2016

(1)     At the 8th session (February 1950: CC/A.8/SR.5 and 6; CO-ORD-PREP/R.176) CCAQ discussed the arrangements of the organizations for working capital funds, their utility and their adequacy.

FBN: Assessed and voluntary contributions 15.06.2016

(A)     Currency of contributions

FBN: Other financial questions relating to staff entitlements 15.06.2016

(A)     Timeliness of initial salary payments to field staff

(A1)     At the 52nd session (March 1980) CCAQ agreed that the organizations should seek to identify and eliminate the structural causes of delays in the issue of salary payment instructions upon the appointment of field staff, and that they should consider providing newly-appointed field staff with provisional salary payment instructions if they were not already doing so (ACC/1980/16, para. 41).

FBN: Reimbursement of taxes to staff 15.06.2016

(1)     At the 12th session (April 1952: CO-ORDINATION/R.124) UN undertook to compile and circulate a summary of the income tax position of staff members of various agencies in different countries.

FBN: Advances to staff 15.06.2016

(1)     At the 42nd session (September 1975) CCAQ agreed to a set of principles for determining the currency and procedures for the recovery of advances to staff. These principles (CO-ORDINATION/R.1114, paras. 30 and 31) were:

     (a)     (i)     In the case of advances to staff in the Professional and higher grades, the staff members' liability shall be recorded in US dollars or, if the organization maintains its accounts in another currency, in that currency.

FBN: Currency of payment to staff entitlements 15.06.2016

(1)     At its 15th session (April 1954: CO-ORDINATION/R.162, section C.a.18) the Committee agreed that although varying circumstances in the organizations made standardization in this area of the salary system unlikely at that time, it would nevertheless review comparative practices periodically, the basic principle being that the proportion of a staff member's salary payable in other than local currency should ordinarily relate to commitments outside the country of the duty station.

FBN: Other accounting and financial reporting questions 15.06.2016

(1)     At the 63rd session (September 1985) UNDP drew attention to the financial situation of its programme at 30 June 1985 and to its concerns about meeting expenditure targets, outlining the management action taken or contemplated to increase programme delivery without impairing programme quality.

FBN: Inter-organization financial reporting 15.06.2016

(A)     General

FBN: Audit and inspection 15.06.2016

(1)      At the 5th session (April 1949: CC/A.5/SR.2-4 and CO-ORD/PREP/118) the Committee drew up a series of principles to govern external audit in UN and the specialized agencies (CO-ORD-PREP/118, annex 1).

FBN: Exchange rates 15.06.2016

Note: Except for those of UPU, ITU and WIPO, which have always been denominated in Swiss francs, those of WMO and GATT, which have been switched to Swiss francs, and that of IMO, which has been switched to sterling, the budgets of organizations of the UN system are expressed in US dollars.

FBN: Special-purpose accounts 15.06.2016

(A)     General

FBN: Accounting standards and methods 15.06.2016

(1)      CCAQ discussed the accounting treatment of refunds to the organizations from JSPF at its 29th (March 1968) and 38th (September 1973) sessions (CO-ORDINATION/R.679, paras. 7-11, and CO-ORDINATION/R.1004, para. 40). Such refunds were abolished in 1982 (A/37/9, para. 41, and A/RES 37/131, section I, para. 1).

FBN: Presentation of financial reports and statements 15.06.2016

(1)      Having been apprised of the hope of the Panel of External Auditors that CCAQ could work towards achieving greater consistency and comparability in the information presented in the financial statements of the organizations, CCAQ decided at its 51st session (September 1979) to establish a Working Party on the Harmonization of Financial Statements. The Committee approved terms of reference for the Working Party, specified its membership, and agreed on arrangements for its first session (ACC/1979/R.69, paras. 18-20).

FBN: Other programme and budget questions 15.06.2016

(A)     Budget formulation and adoption

FBN: Jointly financed activities 15.06.2016

Note This section deals with inter-organization consideration of proposed budgets and of budgetary performance reports for inter-organization bodies whose costs are shared by the participating organizations.

FBN: Inter-organization cost-sharing 15.06.2016

(1)      At the second part of the 22nd session (July 1961: CO-ORDINATION/R.373, para. 34) CCAQ informally considered and agreed to a proposal by the Secretary regarding the sharing of joint costs. Under this proposal, which UN was to circulate formally, there would be a single consolidated annual billing by UN covering expenses for:

     - ICSAB;
     - ECPA;
     - CCAQ Staff Office;
     - Out-of-pocket costs of cost-of-living surveys.

FBN: Inter-organization expenditure classifications 15.06.2016

Objects of expenditure

(1)     At its lst session (1948: CO-ORD-PREP/16, section A.1) CCAQ recommended that members should use a specified panel of objects of expenditure in summaries to be attached to each budget for 1949 and in the standard definitions within the framework of their budget form.

FBN: Effects of currency instability and inflation 15.06.2016

(1)     At the 36th session (September 1972: CO-ORDINATION/R.960, paras. 4-21) CCAQ considered the problem of financing extra costs arising from appreciation of currencies in relation to the US dollar. It examined six possibilities:

     (a)     Payment of contributions in the form of Special Drawing Rights;

     (b)     Assessment of contributions in a "unit of account" related to the parity of the dollar to gold at the time of budget adoption;

FBN: Budgeting methods 15.06.2016

Note: This section deals with budget techniques other than arrangements to meet the budgetary impact of changes in exchange rates, which are handled in Section 16.4, and classifications of expenditure, which are dealt with in Section 16.5.

FBN: Programme budget presentation 15.06.2016

(1)     For the development of a panel of objects of expenditure at the lst and 4th sessions of CCAQ for use as a standard budget annex, see Section 16.5.

(2)     At the 5th session (April 1949: CC/A.5/SR.1 and CO-ORD-PREP/118, section B.4) the Committee approved a revised standard summary of budget estimates, agreeing to add statistics on the number of established posts and a summary of appropriations approved and contributions received. These summaries were to be annexed to the budget of each organization.

FBN: Programme planning and evaluation 15.06.2016

(1)     At the 46th session (March 1976: CO-ORDINATION/R.1211, para. 7 and annex III, para. 19) the Committee, having considered the recommendations of its Task Force on Harmonization of Programme Budget Presentation, agreed on the following principles for medium-term planning, while recognizing that not all organizations were in a position to comply in every respect:

FBN: Other Financial and Budgetary Questions 15.06.2016
FBN: General Financial Systems 15.06.2016
FBN: Cash Management 15.06.2016
FBN: Payment of Salaries and Allowances 15.06.2016
FBN: Accounting and Financial Reporting 15.06.2016
FBN: Programme and Budget 15.06.2016
FBN: Finance and Budget Handbook 15.06.2016

The Finance and Budget Handbook summarizes the finance and budget related discussions and agreements reached in sessions of the HLCM, its predecessor CCAQ (Consultative Committee on Administrative Questions) and the Finance and Budget Network. It explains the chronological changes made in the different substantive areas, and sets out the rationale for such changes. Chapters are organized by subject and include specific references to documents which provide additional detail.

Documents tagged with Finance & Budget Network

Date published

FBN: Ms. Simona Petrova (Acting Secretary, CEB Secretariat) presentation to ECOSOC on the CEB Annual Overview Report for 2016 18.10.2017

Presentation of the Annual Overview Report of the United Nations Chief Executives Board for Coordination for 2016.

Document reference: E/2017/55
FBN: 8_Presentation_External Auditors 03.10.2017
FBN: 2_WIPO 02.10.2017
FBN: 9_Presentation 02.10.2017
FBN: 2_IAEA 02.10.2017
FBN: 1a_Draft Meeting Agenda 02.10.2017
FBN: 10_IPSASB ED Fin Instruments Full Text 02.10.2017
FBN: 10_IPSASB ED Fin Instruments At A Glance 02.10.2017
FBN: 10_Presentation 02.10.2017
FBN: 7_Compilation of survey responses 02.10.2017
FBN: 7_Presentation 02.10.2017
FBN: 6_IPSASB CP Rev&NXE At A Glance 02.10.2017
FBN: 6_IPSASB CP Rev&NXE Full Text 02.10.2017
FBN: 6_Presentation 02.10.2017
FBN: 5_IPSASB CP Heritage Assets At A Glance 02.10.2017
FBN: 5_IPSASB CP Heritage Assets Full Text 02.10.2017
FBN: 5_Presentation 02.10.2017
FBN: 3_Complication of survey responses 02.10.2017
FBN: 3_Presentation 02.10.2017
FBN: 2_WHO 02.10.2017
FBN: 2_UNWTO 02.10.2017
FBN: 2_UNIDO 02.10.2017
FBN: 2_UNICEF 02.10.2017
FBN: 2_UNHCR 02.10.2017
FBN: 2_UNFPA 02.10.2017
FBN: 2_UNDP 02.10.2017
FBN: 2_UN 02.10.2017
FBN: 2_ITU 02.10.2017
FBN: 2_IMO 02.10.2017
FBN: 2_ILO 02.10.2017
FBN: 2_FAO 02.10.2017
FBN: 2_FAO 02.10.2017
FBN: Report of the 29th session (27-28 June 2017) 08.08.2017

The FB Network discussed the following issues: After-service-health insurance (ASHI); Measuring the cost and impact of oversight and accountability mechanisms in the UN system; Common treasury services; Funding model for jointly financed security costs; Cost sharing methodologies for JFA budgets; US tax reimbursement methodologies; Developments in External Audit; Global service centres; Task Force on common definitions related to fraud and implementing partners; Risk management and fraud risks.

Document reference: CEB/2017/HLCM/FB/8
FBN: HLCM Strategic Results 2013-2016 16.06.2017
Document reference: CEB/2016/HLCM/3
FBN: Report of the 28th session (21 November 2016) 30.01.2017

The FB Network discussed the following issues: After-service-health insurance (ASHI); Revised Terms of Reference of the Task Force on Accounting Standards; Quantifying the cost of oversight and accountability mechanisms in the UN system; Health support plans for duty stations world-wide; Common treasury services banking harmonization project; Governance of jointly financed security costs; Presentation of the FB Network Co-Chair to the Panel of External Auditors Technical Group. 

Document reference: CEB/2016/HLCM/FB/11
FBN: test2 18.11.2016
FBN: A/71/583 (14th) 14.11.2016

The present note by the Secretary-General transmits to the General Assembly the statistical report of the United Nations System Chief Executives Board for Coordination on the budgetary and financial situation of the organizations of the United Nations system.

Document reference: A/71/583
FBN: Report of 27th Session (23-24 June 2016) 01.06.2017

The FB Network discussed the following issues: Quantifying the cost of oversight in the UN system; Common treasury services banking harmonization project; New and revised audit standards; Update from the Task Force on Accounting Standards; Update on the review by UN agencies od PAGoDA2;  Best practices and system-wide actions while engaging with implementing partners; After-service-health insurance (ASHI); Governance of jointly financed security costs; Cash distribution to beneficiaries; UNFCU restricted savings accounts for national staff; Financing for development: UN Po

Document reference: CEB/2016/HLCM/FB/9
FBN: Report of 25th Session (25-26 June 2015) 18.07.2016

The FB Network discussed the following issues: After-service-health insurance (ASHI); update on ICSC compensation review; Cost-recovery rate for pooled fund mechanism; Common definition of operating costs and a common and standardized system of cost control; Consultative process on 2016-2017 UNSMS budget; Proposal for an agreement on medical emergency evacuation; Review of the implications of IPSAS adoption for jointly-financed activities; Review on the implementation by UN agencies of PAGODA; Quantifying the cost of oversight in the UN system; Common Treasury Services – P

FBN: Presentation of the Annual Overview Report of the United Nations Chief Executives Board for Coordination for 2016 13.07.2016
FBN: Donor report for 2014 15.06.2016
FBN: Donor report for 2013 15.06.2016
FBN: CEB Statement on the Outcome of the ICSC Compensation Review (5 November 2015) 15.06.2016

In this CEB statement on the International Civil Service Commission (ICSC) review on the common system compensation package, CEB Member organizations welcome the recommendations of the compensation review of the ICSC that achieve streamlining, simplification and transparency and cost efficiencies, and highlight three areas where the proposed package could be further improved.

FBN: Statement of the UN System Chief Executives Board for Coordination on Climate Change (24 November 2015) 15.06.2016

In this Joint Statement, issued ahead of the twenty-first session of the Conference of the Parties to the United Nations Framework Convention on Climate Change (COP 21), CEB members commit their entities to providing strong and coherent support to Member States in addressing climate change as an integral part of the transformative 2030 Agenda for Sustainable Development.

FBN: CEB Joint Statement to UN General Assembly on the Overall Review of Implementation of WSIS Outcomes(11 November 2015) 15.06.2016

This CEB statement reaffirms the important role of information and communications technologies (ICTs) as a critical enabler for advancing the globally agreed development goals.

FBN: UN SYSTEM SIDE EVENTS AT COP21 01.12.2015
FBN: Report of 26th Session (8 February 2016) 15.06.2016

The FB Network discussed the following issues: After-service-health insurance (ASHI); Quantifying the cost of oversight in the UN system; Enterprise Resource Planning interoperability study; UNFCU restricted savings accounts for national staff; Update from the Task Force on Accounting Standards; Common definition of operating costs and standardized system of cost control; Governance of jointly financed security costs; Panel of External Auditors; ICSC compensation review. 

Document reference: CEB/2016/HLCM/FB/2
FBN: Translators Rates January 2015 CM 15.06.2016
FBN: Revised rates for short-term conference interpreters - July 2015 CORRIGENDUM 15.06.2016
FBN: Revised rates for short-term conference interpreters - January 2015 - CM 15.06.2016
FBN: Daily and Monthly rates for Translators - 1 July 2015 15.06.2016
FBN: WFP General Regulations and Rules XIII, Para 2 and Para 4 g) 23.02.2017
FBN: WHO Decision on Programme Support Cost, May 1981 23.02.2017
FBN: WHO Programme Support Cost operational guide March 2015 23.02.2017
FBN: UNDP,UNFPA and UNOPS Executive Board decision on cost recovery 23.02.2017
FBN: UN-WOMEN Executive Board decision on update on cost recovery 23.02.2017
FBN: UNIDO Fund mobilization guide 23.02.2017
FBN: UNESCO Guidelines on the cost recovery policy and budgetary aspects of extrabudgetary projects 23.02.2017
FBN: IAEA Revised Policy on the Application of Programme Support Cost charges on Extrabudgetary Contributions 23.02.2017
FBN: FAO cost recovery policy 23.02.2017
FBN: UN-Women, UNDP, UNFPA, UNOPS, UNICEF joint review of the impact of cost definitions and classifactions of activities on the harmonized cost recovery rates 23.02.2017
FBN: Report of 24th Session (18 December 2014) 23.02.2017

The FB Network discussed the following issues: The UN system-wide IPSAS project proposal beyond 2015; Cost-recovery rate for pooled fund mechanims; After-service-health insurance (ASHI); Common Treasury Services – Progress report; 2016-2017 budget process of Jointly Financed Activities; update on ICSC compensation review; recent development in the EC-UN negotiations; development of a proposal for a unified system-wide policy for medical emergency evacuation.

Document reference: CEB/2015/HLCM/FB/1
FBN: FAFICS Database - Explanatory Notes - 23.03.15 23.02.2017
FBN: FAFICS Database - ASHI-19.03.15 23.02.2017
FBN: Report UNJSPF to GA 2014 23.02.2017
Document reference: A/69/9
FBN: Report ACABQ 23.02.2017
Document reference: A/69/528*
FBN: JIU REP 2007 2 English 23.02.2017
Document reference: JIU/REP/2007/2
FBN: FBN15 CEB - After Service Health Insurance (ASHI) 23.02.2017
Document reference: CEB/2012/HLCM/FB/15
FBN: FB19 CEB - Survey on After Service Health Insurance (ASHI) 23.02.2017
Document reference: CEB/2011/HLCM/FB/19
FBN: 2014 - ICSC Report 23.02.2017
Document reference: A/69/30
FBN: 2013 - Managing the After-Service Health Insurance Liabilities A 68 353 23.02.2017
Document reference: A/68/353
FBN: 2009 - Managing the After-Service Health Insurance Liabilities A 64 366 23.02.2017
Document reference: A/64/366
FBN: Report of 23rd Session (16-17 June 2014, IAEA, Vienna ) 23.02.2017

The FB Network discussed the following issues: New template agreement between the EU and the UN; The UN system-wide IPSAS project proposal beyond 2015; Proposal of a reference risk management, oversight and accountability model for common positioning by the UN system with governing bodies; Common definition of operating costs and a common and standardized system of cost control; Harmonization of rules and regulations, policies and procedures at the country, regional and headquarters level in the functional area of finance; After-service-health insurance (ASHI); Common Treasury Services – Pr

Document reference: CEB/2014/HLCM/FB/11
FBN: Revision Table - #40 IPSAS 17 (&IAS 38): Guidance Note 2 23.02.2017
FBN: Assessed Contributions Receivables 23.02.2017

Measurement of Assessed Contributions Receivables

FBN: Steering Committee Meeting - Approved Minutes (January 25 2008) 23.02.2017
FBN: Agenda Item 1(b): Final Minutes 23.02.2017
FBN: Agenda Item 2(a): Action Points 23.02.2017
FBN: Steering Committee Meeting - Approved Minutes (October 24 2007) 23.02.2017
FBN: Steering Committee Meeting - Approved Minutes (October 3 2007) 23.02.2017
FBN: Task Force Briefing to HLCM September 2012 23.02.2017
FBN: NAO: IPSAS Compliance Guide (December 2007) 23.02.2017

The National Audit Office (NAO) of the United Kingdom has produced this IPSAS Compliance Guide in order to support IPSAS Adoption by the United Nations World Food Programme. (The WFP is audited by the NAO)

FBN: Template: Project Planning- Lessons Learned Questionnaire 23.02.2017

The aim of the Project Planning/Lessons Learned Questionnaire is to provide System-wide organizations a broad, comprehensive scope of functional project areas important to a successful IPSAS implementation. IPSAS implementers may find it useful to consider, monitor and evaluate these throughout their IPSAS implementations and not only during the traditional close-out phase of their project. It is envisaged that the template could be used by System-wide organizations in its entirety or as a reference point for internal project planning and/or project review purposes. An ERP component is included in the template given the high inter dependency between accounting and ERP systems in the successful adoption of IPSAS.

FBN: UK Government Accounting and Budgeting 23.02.2017

Useful United Kingdom Government (Treasury) websites provided by Sir Andrew Likierman in response to a a question at the Task Force-Finance and Budget Network meeting, August 2006. They cover: guidance to government departments on accrual accounting, the UK Government's Accounting Manual, information about (whole of Government) consolidated accounts, and accrual budgeting.

FBN: Deloitte IPSAS Summary (February 2012) 23.02.2017
FBN: Deloitte IPSAS Pocket Guide (March 2013) 23.02.2017
FBN: A/69/305 (13th) 15.06.2016

The present note by the Secretary-General transmits to the General Assembly the statistical report of the United Nations System Chief Executives Board for Coordination on the budgetary and financial situation of the organizations of the United Nations system.

Document reference: A/69/305
FBN: Report of 21st Session (24-25 June 2013, WFP, Rome) 23.02.2017

The FB Network discussed the following issues: Common definition of operating costs and a common and standardized system of cost control; Proposal of a reference risk management, oversight and accountability model for common positioning by the UN system with governing bodies; implementation of statement on internal control in financial reports; FB Network terms of reference; after-service-health insurance (ASHI) - study of funding options; status and action of the FB Network initiatives from the HLCM Plan on Harmonization of Busienss Practices in the UN System - Common Treasury Services; co

Document reference: CEB/2013/HLCM/FB/15
FBN: Report of 20th Session (26 February 2013 & 1 March 2013) 23.02.2017

Discussions were held on the medium-term plan for the FB Network; status and next steps of the common treasury services projects; cost-shared budgets for JFAs for 2014-2015; status and next steps of financial statistics project; preliminary agenda for the FB Network face-to-face meeting in June 2013.

Document reference: CEB/2013/HLCM/FB/5
FBN: Report of 19th Session (September 2012, UN, New York) 23.02.2017

The FB Network discussed the following issues: outcomes of the meeting of the Task Force on Accounting Standards; cost-sharing arrangements of the UNSMS (special session), status and action of the FB Network initiatives from the HBP; internal control in financial reports (risk management and accountability framework); accrual budgeting; system-wide anti-money laundering policy, harmonizition of practices and pooling & investment of ASHI funds; role of the FB Network in the next stages of delivering as one, QCPR negotiations, coordination with UNDG.

Document reference: CEB/2012/HLCM/FB/18
FBN: A/67/215 (12th) 23.02.2017

 The present note by the Secretary-General transmits to the General Assembly the statistical report of the United Nations System Chief Executives Board for Coordination on the budgetary and financial situation of the organizations of the United Nations system.

Document reference: A/67/215
FBN: PAHO's 2011 Financial Statements 23.02.2017
FBN: OECD's annual report 2008 23.02.2017
FBN: OECD's 2011 Financial statements 23.02.2017
FBN: European Commision's financial statements 2011 23.02.2017
FBN: European Commision's financial statements 2010 23.02.2017
FBN: European Commision's financial statements 2009 23.02.2017
FBN: UPU's 2011 Financial Statements 23.02.2017
FBN: 'Te Motu' Model Financial Statements 2011-12 23.02.2017

These model financial statements comply with 'IFRS with public benefit entity amendments' and were produced by Audit New Zealand. The statements provide a detailed and comprehensive coverage of financial reporting issues. 'Te Motu' is a fictional local government entity.

FBN: Accrual Accounting in Swedish Central Government 23.02.2017

This booklet explains why the Swedish Government made the transition to accrual accounting and provides information and guidance for others that intend to do the same thing.

FBN: Public Sector Accounting and Budgeting Reform: Main Issues Involved with Special Focus on the Arab World 23.02.2017

This paper, by Mr Hassan Ouda of Tilburg University, was presented to the ESCWA's Expert Consultative Meeting on Public Administration and Public Accounting Development in July 2003. It outlines the need for changes in the government accounting and budgeting system, and discusses the link between management reform and accounting and budgeting reform.

FBN: IPSASB Meeting Highlights June 2008 23.02.2017
FBN: IPSASB Meeting Highlights October 2008 23.02.2017
FBN: IPSASB Meeting Highlights March 2008 23.02.2017
FBN: IPSASB Meeting Highlights December 2009 23.02.2017
FBN: IPSASB Meeting Highlights September 2009 23.02.2017
FBN: IPSASB Meeting Highlights May 2009 23.02.2017
FBN: IPSASB Meeting Highlights February 2009 23.02.2017
FBN: IPSASB Meeting Highlights April 2010 23.02.2017
FBN: IPSASB Meeting Highlights June/July 2010 23.02.2017
FBN: IPSASB Meeting Highlights June 2012 23.02.2017
FBN: IPSASB Meeting Highlights September 2012 23.02.2017
FBN: IPSASB Meeting Highlights December 2012 23.02.2017
FBN: Report of 18th Session Videoconference (16 February 2012) 23.02.2017

At the videoconference the following items were discussed:  Common Treasury Services, After Service Health Insurance, Safety and Security Costs, Financial Statistics, IPSAS Task Force.

Document reference: CEB/2012/HLCM/FB/6
FBN: Finance and Budget Activities Overview 15.06.2016
FBN: UN System-wide Financial Statistics Database and Reporting System 15.06.2016

Scheduled to be completed by mind 2012, the CEB secretariat is responsible for the implementation of the project on financial statistics. This will automate and improve data collection and presentation of data on finances throughout the system. Much of the preparatory work was completed in 2011 and the system was made operational for 2012. Its output can be seen in the statistics section of the website.

Document reference: CEB/2011/HLCM-HBP/1
FBN: Donor Report 15.06.2016

The Finance and Budget Network's working group on treasury services carried out a feasibility study with KPMG on the harmonization of the treasury services. The project was completed in April 2012 and the last donor report summarizes activities and outputs until the end of 2011.

Document reference: CEB/2011/HLCM-HBP/1
FBN: Data Source - UN system Rate of Programme Delivery 15.06.2016

Data and charts in this section are based on Table 1 - Approved Regular Budgets, Table 2 - Extra-Budgetary Resources of Financial Statistics 2010 and Table 3 - Total Expenditure (2002-2009) (after adjustment made in June 2011 on request from WHO).

FBN: Data Source - XB Resources from Non-State Donors 15.06.2016

Data and charts in this section are based on Table 2B - Extra-budgetary contributions received from non-state donors: funds received (2002-2009)(after adjustment made in June 2011 on request from ITC) and data reclassification to more accurately disclose contributions from donors     

FBN: Data Source - XB Resources from Member States 15.06.2016

Data and charts in this section are based on Table 2A - Extra-budgetary resources from Member States: funds received (2002-2009)     

FBN: Data Source - Total Expenditures 15.06.2016

Data and charts in this section are based on Table 3, of the report A/65/187 (after adjustment made in June 2011 on request from WHO)     

FBN: Total Expenditures - All Organizations 15.06.2016

Data - Charts based on amounts as shown on Table 3 (Financial Statistics 2010). Separate data sheets are enclosed for each category of organization. Data are sortable by column.

FBN: Financial Statistics Data Set 2010 - Revision of June 2011 15.06.2016

Data revised on June 2011 by request of ICAO, ITC, UNIDO and WHO.

FBN: Financial Statistics Data Set 2010 - Revision of October 2010 15.06.2016

Data revised on October 2010 by request of UNOPS and UPU.

FBN: Financial Statistics Data Set 2010 - Revision of August 2010 15.06.2016
FBN: Budgetary and financial situation of the organizations of the United Nations system 15.06.2016

The present note by the Secretary-General transmits to the General Assembly the statistical report of the United Nations System Chief Executives Board for Coordination on the budgetary and financial situation of the organizations of the United Nations system, the only system-wide report on these statistics.

Document reference: A/65/187
FBN: National Professional Officer Category Statistics for 2008 15.06.2016
Document reference: CEB/2009/HLCM/HR/30/Add.1
FBN: UN System HR Statistics Report - 1999 15.06.2016

This report presents the annual statistical tables on the staff of the organizations in the United Nations common system with appointments for a period of one year or more as at 31 December 1999. The tables exclude information on National Professional Officers.

FBN: FB Questions: 83rd Session, (August 1995) 23.02.2017
Document reference: ACC/1995/20
FBN: FB Questions: 78th Session, (March 1993) 23.02.2017
Document reference: ACC/1993/7
FBN: FB Questions: 79th Session, (September 1993) 23.02.2017
Document reference: ACC/1993/23
FBN: FB Questions of the 80th Session, (March 1994) 23.02.2017
Document reference: ACC/1994/5
FBN: FB Questions: 81st Session, (September 1994) 23.02.2017
Document reference: ACC/1994/15
FBN: FB Questions: 82nd Session, (February 1995) 23.02.2017
Document reference: ACC/1995/6
FBN: FB Questions: 84th Session, (February 1996, Rome) 23.02.2017
Document reference: ACC/1996/3
FBN: FB Questions: 85th Session, (August 1996, New York) 23.02.2017
Document reference: ACC/1996/15
FBN: FB Questions: 86th Session, (February 1997, Vienna) 23.02.2017
Document reference: ACC/1997/5
FBN: FB Questions: 87th Session, (August 1997, New York) 23.02.2017
Document reference: ACC/1997/14
FBN: FB Questions: 88th Session, (August 1998, New York) 23.02.2017
Document reference: ACC/1998/6
FBN: FB Questions: 89th Session, (February 1999, Rome) 23.02.2017
Document reference: ACC/1998/6
FBN: FB Questions: 90th Session, (August 1999, New York) 23.02.2017
Document reference: ACC/1999/14
FBN: FB Questions: 91st Session, (August 2000, Montreal) 23.02.2017
Document reference: ACC/2000/6
FBN: Report of 1st Session (February 2004, Geneva) 23.02.2017
Document reference: CEB/2004/HLCM/12/Rev.1
FBN: Report of 2nd Session Videoconference (September 2004) 23.02.2017
Document reference: CEB/2004/HLCM/28
FBN: Report of 3rd Session Videoconference (March 2005) 23.02.2017
Document reference: CEB/2005/HLCM/7
FBN: Report of 4th Session (July 2005, New York) 23.02.2017
Document reference: CEB/2005/HLCM/26
FBN: Report of 5th Session Videoconference (February 2006) 23.02.2017
Document reference: CEB/2006/HLCM/6
FBN: Report of 6th Session (August 2006, IAEA, Vienna) 23.02.2017

Briefing on the status of the IPSAS project; Briefing on the activities of the UNDG working group on financial policies; UN system financial statistics: results of the survey; and Fraud prevention.

Document reference: CEB/2006/HLCM/34
FBN: Report of 7th Session (June 2007, Geneva) 23.02.2017

Joint session of the FB Network and the HLCM Task Force on Accounting Standards; Approval of IPSAS matters finalized in the Task Force meeting; Disclosure of information contained in Internal Audit Reports; and Contribution of the FB Network to the HLCM proposal for the harmonization of UN system-wide business practices.

Document reference: CEB/2007/HLCM/FB/10
FBN: Report of 8th Session Videoconference (March 2008) 23.02.2017

Briefing by the Office of the Controller of the United Nations on preparation for the upcoming meeting of the FAFA Working Group; IPSAS: issues from the Task Force; Progress of work on Harmonization of Financial Regulations and Rules; Cost recovery policies; and Coordination and distribution of work between the UNDG Management Group and the FB Network on financial management issues.

Document reference: CEB/2008/HLCM/FB/4
FBN: Report of 9th Session (July 2008, UNICEF, New York) 23.02.2017

Guidance on Consolidation; IPSAS and Budget implications; Off shoring of administrative functions; UNDGFB Network Coordination; Cost recovery policies; and Progress of work on Harmonization of Financial Regulations and Rules.

Document reference: CEB/2008/HLCM/FB/18
FBN: Report of 10th Session Videoconference (February 2009) 23.02.2017

Follow-up to IPSAS Task Force; Lump Sum for Security Evaluation Allowance; Cost Sharing Arrangements for Jointly Financed Activities 2010-2011; Initial Observations of the Survey on Common Treasury Services; and FB-related Projects included in the HLCM Plan of Action for Harmonization of Business Practices.

Document reference: CEB/2009/HLCM/FB/4
FBN: Report of 11th Session (May 2009 Rome) 23.02.2017

Follow-up to IPSAS Task Force; Recommendations of the HLCM Steering Committee on Staff Safety and Security; Cost Sharing Arrangements for Jointly Financed Activities 2010-2011; UNDG-HLCM Working Group on Cost Recovery Policies; UN System Financial Statistics – 2008 Edition; Common Treasury Services; and FB-related Projects included in the HLCM Plan of Action for Harmonization of Business Practices.

Document reference: CEB/2009/HLCM/FB/11
FBN: Report of 12th Session Videoconference (February 2010) 23.02.2017

Update on the HLCM Plan of Action for the Harmonization of Business Practices including WG on Common Treasury Services; the UN System-wide Financial Statistics Database and Reporting System project; the UNDG-HLCM WG on Cost Recovery Policy; status of the joint FBHR Network WG on Long Term Care; the joint FBHR network WG on Appendix D; WG on Staff Safety and Security; WG on Harmonized Financial Regulations and Rules; follow-up to the IPSAS Task Force meeting (Rome, Dec-2009) and IPSAS implementation progress; and organization of future FB Network meetings.

Document reference: CEB/2010/HLCM/FB/9
FBN: Report of 13th Session (September 2010, PAHO, Washington, D.C) 23.02.2017

Follow-up to IPSAS Task Force; Personal Financial Disclosure Programmes; Update from the joint FBHR network Working Group on Compensation for Service Incurred death, injuries and illnesses (Appendix D); UN operational rates of exchange (UNROE); Interim results from the Working Group on Safety and Security Costs; Common Services Centres; Progress report from the Working Group on Common Treasury Services; Progress report from the WG on Financial Reporting; Presentation of the UN System Financial Statistics 2010; Progress report from the WG on Harmonized Financial Rules and Regulations; and Up

Document reference: CEB/2010/HLCM/FB/30
FBN: Report of 14th Session Videoconference (November 2010) 23.02.2017

External Review Report and Recommendations of the CEB System-wide IPSAS Process and Project.

Document reference: CEB/2010/HLCM/FB/33
FBN: Report of 15th Session Videoconference (February 2011) 23.02.2017

Update on the HLCM Plan of Action for the Harmonization of Business Practices including WG on Common Treasury Services; and the UN System-wide Financial Statistics Database and Reporting System project; JIU, ICSC and CEB Secretariat 2012-2013 budget proposals; DSS JFA Programme Budget proposal for 2012 - 2013; and Action points from the Task Force on Accounting Standards; WG on Safety and Security Costs.

Document reference: CEB/2011/HLCM/FB/8r
FBN: Report of 16th Session Videoconference (May 2011) 23.02.2017

Review and approval of the proposed plan of work for the FB Network for 2011 including Feasibility Study Project for Common Treasury Services, UN System-wide Financial Statistics Database and Reporting System project, UN system-wide implementation of IPSAS, Budgeting and IPSAS, Working Group on Safety and Security Costs, and Working Group on Financial Reporting; and Draft agenda FB Network face-to-face meeting, Turin, 21-22 September.

Document reference: CEB/2011/HLCM/FB/11
FBN: Report of 17th Session (September 2011, ITC-ILO, Turin) 23.02.2017

Follow-up to the Task Force on Accounting Standards meeting; Progress update from the Working Group on Common Treasury Services; Cost sharing arrangements for Jointly Funded Activities; Update from the Working Group on Safety and Security Costs; UN System-wide Financial Statistics Database and Reporting System; and Impact of IPSAS on budgeting.

Document reference: CEB/2011/HLCM/FB/21

Meeting Documents tagged with Finance & Budget Network

Date published

FBN: Item 4 - New audit standard (International Standard on Auditing 701) 23.06.2016
FBN: ITU's 2011 Financial Statements 23.02.2017
FBN: IFAC's Annual Report 2011 23.02.2017
FBN: IFAC's Annual Report 2010 23.02.2017
FBN: WMO's 2011 Financial Statements 23.02.2017
FBN: UNESCO's 2011 Financial Statements 23.02.2017
FBN: IAEA's 2011 Financial Statements 23.02.2017
Document reference: GOV/2012/12
FBN: WFP 2010 Financial Statements 15.06.2016
FBN: WFP's 2008 Financial statements 15.06.2016
FBN: UNIDO's 2010 Financial Statements 15.06.2016
FBN: Graph in the Spotlight 15.06.2016

Total Expenditures: UN system organizations - biennium 2008-2009

FBN: UNESCO's 2010 Financial Statements 15.06.2016
FBN: L-W 15.06.2016
FBN: OECD's 2009 Financial statements 15.06.2016
FBN: A-C 15.06.2016
FBN: WIPO's 2010 financial statements 15.06.2016
FBN: WFP's 2009 financial statement 15.06.2016
FBN: WFP's 2006 financial statement 15.06.2016
FBN: Total Expenditure Trend - UN System Organisations (2002-2009) 15.06.2016

Data based on the CEB biennial survey (2010): "Budgetary and financial situation of the organizations of the UN system"

FBN: PAHO's 2010 Financial statements 15.06.2016
FBN: D-I 15.06.2016
FBN: ITU's 2010 Financial Statements 15.06.2016
FBN: WMO's 2010 Financial Statements 15.06.2016
FBN: European Commission Financial Statements 2006 15.06.2016

The European Commission produces financial statements on an 'IPSAS-similar' basis. They are 95% compliant with IPSAS.

FBN: European Commision's financial report 2007 15.06.2016
FBN: IMO's 2010 Financial statements 15.06.2016
FBN: ICAO's 2010 Financial statements 15.06.2016
FBN: European Commision's financial statements 2008 15.06.2016
FBN: IFAC's Annual Report 2007 15.06.2016

IFAC 2007 Financial Statements

FBN: Mastering the Transformation (Deloitte 2004) 15.06.2016

Effective communication as an essential component of organization change and particularly of major accounting change such as adoption of full accrual accounting.

FBN: IPSAS Adoption by Governments 15.06.2016
FBN: Management By Results 15.06.2016

The Swedish Government's Finance Ministry explains, in this excerpt from a 2001 report, that the main reason for the Government's shift to full accrual accounting was 'to facilitate the implementation of management by results.'

FBN: Introduction to IPSAS 15.06.2016

Annex 1 from the General Assembly report A/60/846/Add.3 (May 12 2006) provides a one page overview of IPSAS within the context of United Nations System accounting, International Financial Reporting Standards and accounting by other international organizations such as the World Bank, OECD and European Commission.

FBN: Status of IPSAS Handbook Translations as of 26 May 2009 15.06.2016
FBN: Communication Plan Guidance - Treasury Board of Canada Secretariat 15.06.2016

Canadian Government's Communication Plan Guidance: This guidance was produced as part of the Canadian Government's Financial Strategy when the Canadian Government changed to full accrual accounting. This guidance includes a generic communication plan (pages 9 - 22) , that could provide a basis for Un System organizations' IPSAS communication plans.

FBN: Certification in International Public Sector Financial Report (CIPFA/ICAEW) 15.06.2016

This brochure describes a course recently developed by the Chartered Institute of Public Finance and Accountancy (CIPFA) and the Institute of Chartered Accountants of England and Wales (ICAEW). A link to the course is provided below.

FBN: Accrual Accounting in Europe: FEE Study 2007 15.06.2016

Paper published by the European Federation of Accountants (FEE) in January 2007 describes progress made by European countries in the implementation of accrual accounting in the public sector. There is an 80 per cent adoption of some form of accrual accounting across public sector bodies. The paper notes that it is becoming more likely that public sector organizations will use IPSAS as the basis for introducing accounting standards. Countries well advanced in accrual accounting within their public sectors include: Denmark, Finland, Latvia, Estonia and the United Kingdom.

FBN: Accrual Accounting for More Effective Public Policy 15.06.2016

One important difference between IPSAS and United Nations Accounting Standards (UNSAS) is that IPSAS require accounting on a full accruals basis, whereas UNSAS accounting is on a modified accruals basis that is very close to cash accounting. This FEE paper discusses the benefits of accrual accounting

FBN: IPSAS Handbook: Russian (2007) 15.06.2016

This large document requires a relatively recent version of Adobe. It works on Adobe 8 or 9, but does not work on Adobe 5.

FBN: NAO - IPSAS: Preparing for Audit - Oct 2007 15.06.2016
FBN: NAO Compliance Checklist (December 2007) 15.06.2016
FBN: Report of the External Auditor on Financial Reporting Standards of the World Food Programme (January 2005) 15.06.2016
FBN: WFP Brochure on first 2008 IPSAS Financial Statements 15.06.2016

Document from June 2009

FBN: Comments on IPSAS From Member State Representatives 15.06.2016
FBN: General Assembly Resolution 15.06.2016

The General Assembly report that includes the General Assembly resolution on IPSAS adoption (July 2006).

FBN: Investing in the United Nations for a Stronger Organization Worldwide: Detailed Report 15.06.2016

The Secretary-General's report to the General Assembly recommending IPSAS adoption for the United Nations (May 2006 ).

FBN: WFP: Executive Board Briefing (April 2008) IPSAS Progress 15.06.2016
FBN: CEB/2005/HLCM/R.25 - HLCM on IPSAS - Final Recommendation 15.06.2016

Decision of the HLCM on adoption of IPSAS by the UN system organizations based on the recommendation of the HLCM Task Force on Accounting Standards' (30 November 2005)

FBN: Speech by the President of the General Assembly (July 2006) 15.06.2016
FBN: Investing in the United Nations: ACABQ Report 15.06.2016

The ACABQ report that covers IPSAS adoption (June 2006). The key paragraph is paragraph 42. Other IPSAS relevant sections in the report are: paragraphs 6, and 37 - 42, Annex IV, Annex V and Annex VI.A.

FBN: NAO - IPSAS: Preparing for Audit (October 2007) 15.06.2016
FBN: UNESCO IPSAS Adoption Report (July 2006) 15.06.2016

Provides a preliminary report on IPSAS adoption to UNESCO's Executive Board.

FBN: ILO IPSAS Adoption Report (November 2006) 15.06.2016

ILO's Governing Body approved the IPSAS adoption recommendation in this report. ILO project budget included.

FBN: Report to FAO Finance Committee on IPSAS Adoption (September 2006) 15.06.2016

Report to the September 2006 session of the FAO Finance Commitee that gives an update on IPSAS adoption in the UN System and progress on implementation at FAO

FBN: Governments' Adoption of Accrual Accounting and Budgeting 15.06.2016

Fédération des Experts Comptables Européens (2003) The Adoption of Accrual Accounting and Budgeting by Governments (Central, Federal, Regional And Local): Includes key factors for successful adoption of accrual accounting.

FBN: Mastering the Transformation 15.06.2016

Deloitte (2004) Mastering the Transformation New Public Management Accrual Accounting and Budgeting: Guidance booklet on change management for public sector adoption of accrual accounting and budgeting.

FBN: WFP Progress Report (February 2006) 15.06.2016

WFP report on progress in implementing international accounting standards, provided to the WFP Executive Board in February 2006. The report states that WFP has developed a comprehensive work plan, briefly describes its coverage and includes an early indication of WFP implementation costs.

FBN: ICAO Report to Council: IPSAS and Accrual Budgeting (April 2006) 15.06.2016
FBN: UNIDO IPSAS Report (October 2006) 15.06.2016

Includes an explanation of IPSAS adoption and an initial plan of action for the United Nations Industrial Development Board (UNIDO).

FBN: IAEA IPSAS Proposal to Board of Governors (February 2007) 15.06.2016
FBN: Report to FAO Finance Committee on HLCM Recommendation to Adopt IPSAS in UN System 15.06.2016

A report to the May 2006 session of the FAO Finance Committee on the HLCM recommendation to adopt IPSAS in the UN System, the impacts on FAO and a high level implementation project plan.

FBN: Successful Implementation of Accrual Accounting 15.06.2016

The International Consortium on Governmental Financial Management (2004) Public Fund Digest Volume IV, No. 1, 2004: This volume contains several useful articles including Hassan Ouda's article 'Basic Requirements Model For Successful Implementation Of Accrual Accounting In The Public Sector.'

FBN: WFP Report to the Second Regular Executive Board Session (November 2006) 15.06.2016

Report addresses the amendment of WFP's General Regulations, General Rules and Financial Regulations to address the issue of Annual Financial Reporting

FBN: WFP Report on International Accounting Standards (November 2005) 15.06.2016

WFP report on adoption of international accounting standards, provided to the WFP Executive Board in November 2005. The report asks the Board to endorse adoption of international accounting standards and includes a tentative timetable for adoption and an analysis of the impact of international standards on WFP financial reporting.

FBN: IPSAS 4 Effects of Changes in Foreign Exchange Rates (Improved) 15.06.2016
FBN: Financial Instruments under IFRS 15.06.2016

This 2004 booklet summarizes the requirements of IAS 39 Recognition and Measurement of Financial Instruments. United Nations System organizations will need to comply with IAS 39 when they adopt IPSAS.

FBN: IPSAS 23 Revenue from Non-Exchange Transactions 15.06.2016

The IPSAS Board approved ED29 with a few relatively minor amendments at its November meeting. IPSAS 23 Revenue from Non-Exchange Transactions is the resulting standard.

FBN: IPSAS 15 Financial Instruments Disclosure and Presentation 15.06.2016
FBN: AASB 1139 Financial Instruments Recognition and Measurement 15.06.2016

AASB1139 standards is an 'IFRS-equivalent' Australian standard, which covers the recognition and measurement of financial instruments.

FBN: Tomas Nordström and Jonas Norlin (Sweden) - Fiscal Sustainability in Sweden 15.06.2016
FBN: IPSAS Adoption Report 2002 15.06.2016

Comprehensive European Commission report on change to full accruals and IPSAS adoption ('accounting modernisation'), which includes reasons for the change, project management approach, and initial timetable and budget.

FBN: Tom Allen (FASAB) - U. S. Federal Accounting Standards Update 15.06.2016
FBN: Accounts Modernisation Progress Report 2004 15.06.2016

European Commission progress report on the Commission's implementation of new systems and adoption of IPSAS as of June 2004. Includes a detailed programme plan in annex 2 and an overview of accounting rules in annex 3.

FBN: Tom Allen (FASAB) - Fiscal Sustainability 15.06.2016
FBN: GA Resolution A/RES/60/255 of 15 June 2006 15.06.2016

Resolution on Liabilities and proposed funding for after-service health insurance benefits, recognizing the end-of-service accrued benefit liabilities and requesting the Secretary-General to take the necessary steps to disclose those liabilities in the United Nations financial statements.

FBN: FAO Financial Regulations and Rules 15.06.2016

Basic texts of the FOOD AND AGRICULTURE ORGANIZATION OF THE UNITED NATIONS - Volumes I and II - 2000 edition

FBN: UNFPA Financial Rules and Regulations 15.06.2016

Policies and Procedures Manual - Finance - Financial Rules and Regulations (Revision 7). Effective 1 March 2005 for Regulations and 1 May 2005 for Rules.

FBN: ACC/2001/HLCM/2 (Rev) 15.06.2016

2001/04/05

FBN: Report of the Secretary-General A/57/332 15.06.2016

Pledging mechanisms to fund operational activities for development of the United Nations system

FBN: ICAO Financial Regulations 15.06.2016

Articles I - XIV and The ANNEX TO THE FINANCIAL REGULATIONS - Additional Terms of Reference Governing the External Audit

FBN: CEB/2005/HLCM/R.20 on Single Audit 25.10.2016

Reaffirmation of the Single Audit Principle by HLCM and Background Material

FBN: Special budgets 2006-2007 15.06.2016

A/C5/60/L.27 Special subjects relating to the proposed programme budget for the biennium 2006-2007 (including JIU, ICSC, Dept. of Safety and Security)

FBN: The Global Accountability Report 2003 15.06.2016

The Global Accountability Report, issued by One World Trust, offers an interesting ranking of International Organizations in relation to their accountability and transparency systems. The identification of items and dimensions to be evaluated is the most relevant contribution of the paper.

FBN: IAEA Financial Regulations - 2 15.06.2016

Part V - Finance - Section 2 - Annex I to the Financial Regulations - Issued: 2002-04-25. ADDITIONAL TERMS OF REFERENCE GOVERNING THE AUDIT OF THE INTERNATIONAL ATOMIC ENERGY AGENCY

FBN: United Nations Security Budget 2006-2007 15.06.2016

A/60/6 (Sect. 33) - Proposed programme budget for the biennium 2006-2007. Part XII: Safety and security (Section 33: Safety and security)

FBN: The Audit "Explosion": the UK experience 15.06.2016

The concept of auditing in public sector organizations is experiencing a growing expansion from the statutory control of the respect of internal procedures and regulations (compliance) to the control of the efficiency and effectiveness of the organizations (performance auditing). The present paper, issued by DEMOS, UK, in 1996, presents the UK central government experience with the audit "explosion"bringing useful and applicable concepts in the reality of UN organizations.

FBN: WHO Financial Regulations 15.06.2016

Regulations I - XVI; Appendix - Additional Items of Reference Governing the External Audit of the World Health Organization

FBN: JFAs Final appropriations 2004-05 & Initial appropriations 2006 15.06.2016

Table of Jointly financed activities in DSS and Table of Other jointly-financed activities

FBN: CORPORATE GOVERNANCE IN EUROPE - KPMG SURVEY 2001/02 15.06.2016
FBN: IFAD's Financial Regulations. 15.06.2016
FBN: ACABQ considerations on SG's Report (November 2005) 15.06.2016

Report of ACABQ on "Liabilities and proposed funding for after-service health benefits" (A/60/7/Add.11)

FBN: The New Roles of Board Game: The Changing World of Corporate Governance and Its implications on Multilateral Agencies 15.06.2016

Report issued in 2004 by the Institute On Governance (IOG) is a non-profit organisation founded in 1990. Its mission is to explore, share and promote good governance in Canada and abroad, and to help governments, the voluntary sector, communities and the private sector to apply it for the well-being of citizens and society.

FBN: ILO Financial Rules 15.06.2016
FBN: ACABQ report "Liabilities and proposed funding for after-service health insurance benefits" (ASHI) 15.06.2016

A/64/7/Add.4 dated 28 October 2009

FBN: FAO report on the structure of Internal Committee 15.06.2016
FBN: UNDP Financial Rules and Regulations 15.06.2016

Revision of the UNDP Financial Rules - These amendments were prepared in accordance with UNDP Financial Regulation 2.02(b), with effect on 1 May 2005.

FBN: ACABQ report A/60/870 of 9 June 2006 15.06.2016

(Paragraph 61 on Budget Surpluses) The Advisory Committee points out that the General Assembly, has yet to take a decision on the measures to fund accrued liabilities for after-service health insurance benefits, which include proposals to utilize budget surpluses. Therefore, action on the utilization of budget surpluses is deferred to the time a decision by the Assembly on that matter will be taken.

FBN: FAO internal controls report_1 15.06.2016
FBN: United Nations Financial Rules and Regulations 15.06.2016

ST/SGB/2003/7, 9 May 2003 - These revised Financial Regulations were approved by the Assembly in its decision 57/573 of 20 December 2002, effective as from 1 January 2003.

FBN: UNICEF Financial Rules and Regulations 15.06.2016

Financial Regulations and Rules of the United Nations Children's Fund, New York, 1988.

FBN: CEB-2003-HLCM-21 15.06.2016

BUDGETING IN ORGANIZATIONS OF THE UNITED NATIONS SYSTEM

FBN: Report of the Secretary-General A/60/74–E/2005/57 15.06.2016

Comprehensive statistical data on operational activities for development for 2003

FBN: IOM Financial Regulations 15.06.2016

Financial Regulations of the International Organization for Migration - Rules of Procedure for the Council and the Executive Committee

FBN: ACABQ on Single Audit 25.10.2016

ACABQ's comment on the Single Audit Principle - General Assembly - 52nd session - Official Records

FBN: Report of the Secretary-General A/60/83–E/2005/72 15.06.2016

Funding options and modalities for financing operational activities for development of the United Nations system

FBN: DESA - World Public Sector Report 2005 15.06.2016

United Nations - Department of Economic and Social Affairs - Unlocking the Human Potential for Public Sector Performance - World Public Sector Report 2005

FBN: WHO Financial Rules 15.06.2016

Effective 19 January 2001

FBN: Special budgets 2007-2008 15.06.2016

A/C.5/62/L.20 Special subjects relating to the proposed programme budget for the biennium 2008-2009

FBN: One World Trust report on Accountability and Transparency in International Organizations 15.06.2016

Report issued by One World Trust on Accountability and Transparency in International Organizations. The paper gives interesting insights on the concept and contents of accountability in the investigated environment and proposes an interpretation of the current state of accountability in global organisations.

FBN: IAEA Financial Regulations 15.06.2016

Part V - Finance - Section 2 of Financial Regulations - Issued: 2002-04-25

FBN: United Nations Security Budget 2006-2007: Supplementary Information 15.06.2016

A/60/6 (Sect. 33) - Proposed programme budget for the biennium 2006-2007. Part XII: Safety and security (Section 33: Safety and security). Supplementary Financial Information for the ACABQ

FBN: Handbook on Audit Committees in Government 15.06.2016

Handbook on Internal Auditing and the role and tasks of the Audit Committees in Governmental and Intergovernmental organizations - Indipendent Study issued in October 2003

FBN: UNESCO Financial Regulations 15.06.2016
FBN: Cost-sharing arrangements for jointly financed activities 2010-2011: United Nations Security Management System 15.06.2016

CEB/2010/HLCM/FB/8/Rev.2 The document summarizes the apportionment of costs for the UN Security Management System of the biennium 2010-2011 among participating organizations.

FBN: Good Governance in International Organizations: a concept paper 15.06.2016

Paper by Ngaire Woods, Published on Global Governance, Vol.1, 1999. The work presents several governance reforms realised by international organizations under the perspective of Accountability, Fairness and Participation.

FBN: IAEA Financial Rules 15.06.2016

Part V - Section 3 - Issued 2006-04-12

FBN: SG's Report to the GA (October 2005) 15.06.2016

Report of the United Nations Secretary-General on "Liabilities and proposed funding for after-service health benefits" (A/60/450)

FBN: A/60/312 report of the Secretary General 15.06.2016

Measures to strengthen accountability at the United Nations - Report of the Secretary-General - 30 August 2005

FBN: ILO Financial Regulations 15.06.2016
FBN: Report of the Secretary-General on "Liabilities and proposed funding for after-service health insurance benefits" (ASHI) 15.06.2016

A/64/366, dated 18 October 2009

FBN: FAO internal controls report_2 15.06.2016
FBN: WFP Financial Rules and Regulations 15.06.2016

GENERAL REGULATIONS; GENERAL RULES; FINANCIAL REGULATIONS; RULES OF PROCEDURE OF THE EXECUTIVE BOARD - 2004 Edition

FBN: UNDG MG Decision on Harmonization of Cost Recovery Rates for MDTFs 15.06.2016

UNDG Management Group Decision on Harmonization of Cost Recovery Rates - Extract from the Minutes of the UNDG MG Meeting of 2 June, 2006

FBN: WFP Study on Best Practice in Oversight Mechanisms 15.06.2016

his paper presents the best practices in oversight mechanisms, in the public and private sectors and in the United Nations system, and current practices at WFP. Preparation for this paper involved desk-based research, i.e., the use of a questionnaire and reviews of available reports from throughout the United Nations system. It focused on the broader issues of corporate governance in four main areas: codes of conduct, reporting, internal oversight committees and risk management.

FBN: World Bank - 2004 Report on Fraud & Corruption 15.06.2016

The World Bank Group Annual Report on Investigations and Sanctions of Staff Misconduct and Fraud and Corruption in Bank-financed Projects - Fiscal Year 2004

FBN: UNESCO Draft Guidelines on budgetary aspects on extrabudgetary projects including cost recovery policy 15.06.2016

UNESCO Draft Guidelines on budgetary aspects on extrabudgetary projects including cost recovery policy, paper presented at the first meeting of the FB network working group held in Paris, July 2007

FBN: WFP - FINAL REPORT ON THE GOVERNANCE PROJECT 15.06.2016

World Food Programme - FINAL REPORT ON THE GOVERNANCE PROJECT - November 2005

FBN: Property management and inventory control at UNHQ 15.06.2016

ST/AI/2003/5 of 19 May 2003 - Property management and inventory control at United Nations Headquarters

FBN: United Nations ST Programme Support Cost 15.06.2016

ST/AI/286 (3 March 1982)

FBN: Final report issued by WFP Governance Group in 2005 15.06.2016
FBN: Report of the Working Group on Fraud 15.06.2016

CEB/2005/HLCM/20 - Report of the Working Group on Fraud to the FB Network - July 2005

FBN: UNDP strategic cost management and implications for cost recovery 15.06.2016

Document DP/2004/35 of May 2004 providing a framework for strategic cost management, and an update on cost recovery policy.

FBN: Final Report - A/60/883 Add. 2 15.06.2016

Report of the Independent Steering Committee: Volume IV - Oversight: current United Nations practices, gap analysis and recommendations; Volume V - Review of the Office of Internal Oversight Services

FBN: Practice of the Secretary-General in disciplinary matters, 2002-2003 15.06.2016

ST/IC/2004/28 of 26 July 2004 - Practice of the Secretary-General in disciplinary matters, 2002-2003

FBN: Review of the UNICEF cost-recovery policy 15.06.2016

Document E/ICEF/2006/AB/L.4 of 6 April 2006

FBN: Final Report - A/60/883 of 10 July 2006 15.06.2016

Report of the Secretary General on the Comprehensive Review of Governance and Oversight - Letter of transmission to the General Assembly

FBN: WHO Presentation 15.06.2016

The presentation describes the experience of World Health Organization with programme support costs recovery - attachment of the main report of the Consultations.

FBN: A/60/7 Add23 - ACABQ on Implementation World Summit Outcome 15.06.2016

Follow-up to the outcome of the Millennium Summit - Report of the ACABQ, 14 December 2005

FBN: World Bank Presentation 15.06.2016

The presentation describes the experience of World Bank with programme support costs recovery - attachment of the main report of the Consultations.

FBN: A/60/7/Add.9 - ACABQ on Security 15.06.2016

Report of the ACABQ on Strengthened and unified security management system for the United Nations, on coverage of staff by the MAIP and on security spending by organizations of the United Nations system (November 2005)

FBN: Results Based Budgeting - An Overview 15.06.2016

Overview of the work done for the FB network in the RBB area and concluded in 2005.

FBN: Final Report of the WG 11 July 2005 15.06.2016

Final Report of the Working Group on XB activities. Conclusions of the meeting of 11 July 2005.

FBN: WHO - Fraud Awareness Guidelines 15.06.2016

(to be used in conjunction with the WHO Fraud Prevention Policy)

FBN: JIU Report on support costs 15.06.2016

Support Costs Related To Extrabudgetary Activities in Organizations of the United Nations System

FBN: Principles to appoint External Auditors in International Organizations - FAO point of view 15.06.2016

The report, issued by FAO, contains a significant list of criteria and principles to select the external auditors intended to promote and support quality and independency of the oversight

FBN: Status, basic rights and duties of United Nations staff members 15.06.2016

ST/SGB/2002/13 of 1 November 2002 - Status, basic rights and duties of United Nations staff members

FBN: UNDP strategic cost management and implications for cost recovery 15.06.2016

Document DP/2004/35 of May 2004 providing a framework for strategic cost management, and an update on cost recovery policy.

FBN: WFP Working Group on Governance - final report 15.06.2016
FBN: Reporting of suspected misconduct 15.06.2016

ST/IC/2005/19 UN Secretariat's Information Circular on reporting of suspected misconduct, 24 March 2005.

FBN: The old UNICEF recovery policy 15.06.2016

Report prepared to review the recovery policy for support costs for other resources programmes (E/ICEF/2003/AB/L.1 of October 2002).

FBN: OIOS Report A/60/901 of 14 July 2005 15.06.2016

Report of the Office of Internal Oversight Services on proposals for strengthening the Office of Internal Oversight Services

FBN: FAO - POLICY ON FRAUD 15.06.2016

Food and Agricultural Organization - POLICY ON FRAUD AND IMPROPER USE OF THE ORGANIZATION’S RESOURCES - 24 June 2004

FBN: Review of the UNICEF cost-recovery policy (ACABQ) 15.06.2016

Report of the Advisory Committee on Administrative and Budgetary Questions (E/ICEF/2006/AB/L.5 of 18 May 2006)

FBN: Final Report - A/60/883 Add. 1 15.06.2016

Report of the Independent Steering Committee: Volume I - Executive Summary and project scope, background and context; Volume II - Governance and oversight principles and practices; Volume III - Governance: current United Nations practices, gap analysis and recommendations.

FBN: Review of the UNICEF cost-recovery policy - Executive Board's decision of July 2006 15.06.2016
FBN: A/60/537 Resource requirements for the implementation of activities mandated by the 2005 World Summit 15.06.2016
FBN: WFP Presentation 15.06.2016

The presentation describes the experience of World Food Programme with programme support costs recovery - attachment of the main report of the Consultations.

FBN: A/60/568 - Implementation of decisions from the 2005 World Summit Outcome 15.06.2016

Ethics office; comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system; and the independent audit advisory committee. Report of the Secretary-General, 28 November 2005

FBN: Final report on the Consultations 15.06.2016

Final report on the UNG-HLCM Consultations held in New York on April 8, 2008. The report has been notified to all the UNDG members.

FBN: A/60/317 15.06.2016

Report of the Secretary-General on coverage of staff by the malicious acts insurance policy and on security spending by organizations of the United Nations system (30 August 2005)

FBN: WHO - Fraud Prevention Policy 15.06.2016
FBN: Tables 1 - 8 with notes 15.06.2016

Bookmarks tagged with Finance & Budget Network

Date published

FBN: IPSASB 2014 Handbook 23.02.2017
Direct access: IPSASB 2014 Handbook
FBN: Link to FB Network Website Page 23.02.2017

Financial Rules and Regulations as reported on the FB Network website page

Direct access: Link to FB Network Website Page
FBN: Link to CIPFA/ICAEW IPSFR Certificate Course 23.02.2017
Direct access: Link to CIPFA/ICAEW IPSFR Certificate Course
FBN: IPSAS training course CBT-1 in French 23.02.2017
Direct access: IPSAS training course CBT-1 in French
FBN: IPSAS training course CBT-1 in Spanish 23.02.2017
Direct access: IPSAS training course CBT-1 in Spanish
FBN: How to understand European Commision's financial statements 23.02.2017
Direct access: How to understand European Commision's financial statements
FBN: ACCA International Public Sector Bulletin 23.02.2017

The ACCA Bulletin describes developments in financial reporting and other financial management issues in the public sector.

Direct access: ACCA International Public Sector Bulletin
FBN: Switzerland: Zurich University of Applied Sciences 23.02.2017

The Institute of Public Management of the Zurich University of Applied Sciences is involved in IPSAS adoption within the Swiss public sector. The Director, Prof. Dr. Andreas Bergmann, is a public member and Chair of the IPSAS Board. The website of the Institute of Public Management includes publications and research on IPSAS and government accounting and reporting as well as IPSAS Newsletter (mainly in German).

Direct access: Switzerland: Zurich University of Applied Sciences
FBN: Slovakia 23.02.2017

The Government and wider public sector of Slovakia are in process of adopting IPSAS, with effect from 1 January 2008. This website links to a presentation on IPSAS adoption within the Republic of Slovakia. The Ministry of Finance website includes detailed information on the Republic's Public Finance Management Reforms generally and particularly the adoption of IPSAS

Direct access: Slovakia
FBN: International Consortium on Governmental Financial Management 23.02.2017

The International Consortium on Governmental Financial Management works globally with governments, organizations and individuals with the aim of improving financial management so that governments may better serve their citizens. The Consortium holds conferences and produces an informative journal, the Public Digest, which is available on-line.

Direct access: International Consortium on Governmental Financial Management
FBN: Fédération des Experts Comptables Européens Public Sector Committee 23.02.2017

The Fédération des Experts Comptables Européens (FEE) is the representative organisation for the accountancy profession in Europe. FEE's membership consists of 44 professional institutes of accountants from 32 countries. FEE's public sector committee has published two studies on accrual accounting and provides information to its membership on IPSAS news and developments.

Direct access: Fédération des Experts Comptables Européens Public Sector Committee
FBN: Western Asia: Economic and Social Commission for Western Asia 23.02.2017

The United Nations' Economic and Social Commission for Western Asia (ESCWA) promotes economic and social development through regional and subregional cooperation and integration and serves as the main general economic and social development forum within the United Nations system for the ESCWA region. In July 2003, ESCWA held an Expert Consultative Meeting on Public Administration and Public Accounting Development, which included presentations on public sector accounting. The papers can be accessed under 'past events': 2003.

Direct access: Western Asia: Economic and Social Commission for Western Asia
FBN: Asian Development Bank 23.02.2017

The Asian Development Bank (ADB) activities include support for improvements in governments' governance, accountability and transparency within the Asia region. Better accounting is seen as an important part of such improvements. This website includes diagnostic studies of countries' accounting and auditing, events information, and information about current reform projects. Below is a direct link to an ADB produced book that provides information on the state of accounting and auditing within selected countries in the region.

Direct access: Asian Development Bank
FBN: Caribbean Public Finance Association 23.02.2017

The Caribbean Public Finance Association (CaPFA) is a regional association of public finance professionals dedicated to public financial management improvements in the 20 Caribbean countries that they represent. Their governments are engaged in reforms that include adoption of accrual accounting (applying International Public Sector Accounting Standards), output based budgeting, and fiscal responsibility legislation. This website includes newsletters, contact information and papers from workshops and conferences.

Direct access: Caribbean Public Finance Association
FBN: East and Southern African Association of Accountants General 23.02.2017

In 2003 the thirteen member countries of the East and Southern African Association of Accountants General (ESAAAG) resolved to start the process of moving towards the preparation of accounts in accordance with International Public Sector Accounting Standards (IPSAS). The website provides information about the association, links to contacts within each member country, ESAAAG conference proceedings, including papers on IPSAS adoption, and ESAAAG workplans.

Direct access: East and Southern African Association of Accountants General
FBN: IFRS: A Strategic Opportunity 23.02.2017

The audit firm Ernst and Young provides information about IFRS and IASB developments on this site. The site includes e-learning material, newsletters and guidance on a range of topics including accounting for financial instruments.

Direct access: IFRS: A Strategic Opportunity
FBN: PWC Global IFRS Publications 23.02.2017

The audit firm PriceWaterhouseCoopers provides guidance on IFRS accounting requirements on this website, including a pocket guide, measurement checklist, disclosure checklist and guidance on accounting for financial instruments.

Direct access: PWC Global IFRS Publications
FBN: IASPlus 23.02.2017

The audit firm Deloitte Touche-Tohmatsu provides information about IFRS and IASB developments on this site. The site includes e-learning material, newsletters and guidance on a range of topics including accounting for financial instruments.

Direct access: IASPlus
FBN: Australian IFRS-Equivalent Accounting Standards 23.02.2017

This website gives free access to the Australian 'IFRS equivalent' financial reporting standards. These are accessed via the 'AASB Standards' link in the top left-hand corner. These Australian 'IFRS equivalent' financial reporting standards are a good starting point for information about IFRS requirements. Organizations that comply with these AASB standards can claim IFRS compliance, so long as they have not applied any of the 'public benefit entity' amendments, which are all clearly indicated within the standards.

Direct access: Australian IFRS-Equivalent Accounting Standards
FBN: International Accounting Standards Board Website 23.02.2017

The International Accounting Standards Board (IASB) is responsible for developing International Financial Reporting Standards. This website includes information about the IASB, including discussion documents and draft accounting standards.

Direct access: International Accounting Standards Board Website
FBN: Germany IPSAS Introduction 23.02.2017

This website provides an introduction to International Public Sector Accounting Standards in German, which includes up-to-date information about actual standards, the IPSAS Board's work and arguments for and against IPSAS.

Direct access: Germany IPSAS Introduction
FBN: 2007 Handbook in Spanish (Published 2009) 23.02.2017
Direct access: 2007 Handbook in Spanish (Published 2009)
FBN: IPSAS Handbook: Arabic Versions (2008) 23.02.2017

The Arab Society of Certified Accountants (ASCA) has issued the latest Arabic translation of Handbook of International Public Sector Accounting Standards, in two parts for the first time. This is available from ASCA’s website.

Direct access: IPSAS Handbook: Arabic Versions (2008)
FBN: IPSAS Handbook: English, French and Spanish versions 23.02.2017

The International Federation of Accountants provides free access to English, French and Spanish versions of the IPSAS Handbook via this website. There is usually a slight delay between hardcopy availability and electronic availability of IPSAS. For example, the 2009 IPSAS Handbook in English is now available in hardcopy (16 March 2009), but its electronic version is not yet available from this website.

Direct access: IPSAS Handbook: English, French and Spanish versions
FBN: IFAC Translations Database 23.02.2017

The International Federation of Accountants website, where further information on the availability of IPSAS translations can be viewed.

Direct access: IFAC Translations Database
FBN: IPSAS Website Link 23.02.2017

This is the link to the IPSAS official website.

Direct access: IPSAS Web Site
FBN: Wikipedia Entry for IPSAS 23.02.2017
Direct access: Wikipedia Entry for IPSAS
FBN: HLCM Final Reports 23.02.2017

IPSAS Progress reports to HLCM are only accessible to registered users of this website. This weblink provides access to HLCM final reports, which are publicly available and which include HLCM comment on the six-monthly IPSAS progress reports.

Direct access: HLCM final reports
FBN: Task Force Meetings 23.02.2017

Link to Task Force Meeting Materials

Direct access: Task Force Meetings
FBN: New Zealand Model Financial Statements 23.02.2017

Model financial statements produced by Audit New Zealand for local government entities. These statements have been developed to comply with 'IFRS with Public Benefit Entity' amendments, which means that they are very relevant to IPSAS requirements. But they do cover some New Zealand-specific and local government department-specific issues, which will not be relevant to United Nations System organizations.

Direct access: New Zealand Model Financial Statements
FBN: Australian Model Financial Statements (PRIMA) 23.02.2017

Model financial statements produced by the Department of Finance and Administration of the Australian Federal Government. These statements have been developed to comply with 'IFRS with Public Benefit Entity' amendments, which means that they are very relevant to IPSAS requirements. But they do cover some Australian-specific and Government department-specific issues, which will not be relevant to United Nations System organizations.

Direct access: Australian Model Financial Statements (PRIMA)

Charts tagged with Finance & Budget Network

Date published

FBN: Graphs 2.3. and 2.4. sorted by organization name. 15.06.2016

UN System Total Expenditure by Organization as Sorted by Name

2.3.a UN System Total Expenditure by Organization (2002-2009)(>US$ 450m)

(Millions US$) Including Expenditure In-Kind 

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2.4.a  UN System Total Expenditure by Organization (2002-2009)(<US$ 450m)

(Millions US$) Including Expenditure In-Kind

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FBN: Largest Non-State Donors in 2008-2009 15.06.2016

The graph shows the detailed per biennium contributions made in the four biennia period 2002-2009 by the top 10 non state donors to the UN system organizations.

FBN: Non-State Donors Exceeding Contributions of $10m 15.06.2016

The graph lists the donors that contributed more than USD 10 million in 2002-2009.

FBN: Largest Non-State Donors – Aggregate 2002-2009 15.06.2016

The graph identifies the top 10 non-state contributors from category B – UN system organizations and Development Banks-, along the four biennia from 2002 to 2009; from 1st to 10th : UN; UNDP; World Bank; OCHA; UNAIDS; UNDG; UNDHA; CERF; UNDG – Iraq Trust Fund; and UNDHA/INOCHI. The data indicate that exchanges of resources within the UN system and between UN system and development banks follow the trend of previous years of taking place in the humanitarian and economic development areas of intervention.

FBN: Largest Recipient Organizations of European Commission Resources 15.06.2016

In large degree, EC contributions are targeted to a relative small number of recipient organizations: 2008-2009 contributions to UNDP (USD 757 million) and to WFP (USD 711 million) account respectively for 22.6% and 21.2% of the total resources given by the EC; together they represent almost half of the contributions to the UN system organizations.

5d.2. XB Resources from European Commission by Organization Top 10 Beneficieries, Total: 3,350 Millions USD, Biennium 2008-2009

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FBN: Trend of Resources from European Commission 15.06.2016

Appreciating the fact that the European Commission is the largest non-state donor of the UN system as a whole and in line with the FAFA agreement, the contributions from EC are duly segregated for reporting and analysis.

Over the four biennia, EC biannual contributions to UN system organizations have tripled, from USD 1.1 billion in 2002-2003 to USD 3.3 billion in 2008-2009. The graph shows linear growth trend of contributions after relatively faster increase from the biennium 2002-2003 to the biennium 2004-2005.

FBN: Largest Recipient Organizations of Non-State Donors Resources 15.06.2016

This series of graphs below ranks the top beneficiaries of XB contributions from non-state donors excluding resources donated by EC.

5c.6. XB Resources from Non-State Donors - By Organization Top 10 Beneficieries - All Donors Excluding EC, Total: 6,222 Millions USD, Biennium 2008-2009

75 per cent of all 2008-2009 XB contributions from non-state donors excluding resources donated by EC were received by a group of five organizations: UNDP, WHO, UNICEF, WFP and FAO.

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FBN: Detailed Non-State Donors Receipts by Organization 15.06.2016

The three graphs below show the distribution of XB resources from non-state donors received by UN system organizations from the following categories of donors:

FBN: Resources Breakdown by Category of Non-State Donors 15.06.2016

The graphs below show the distribution by donor category of contributions received in 2008-2009 by the top 10 beneficiaries of XB resources from all non-state donors.

FBN: Receipts of Extra Budgetary Resources by Organization 21.09.2016

The below graphs show the detail of the annual XB contributions from all categories of non-state donors between 2002-2003 and 2008-2009. The organizations are grouped in three graphs consistently with their scale of contributions received from non-state donors (USD 180 million or more; between USD 18 and USD 180 million and under USD 18 million per biennium).

FBN: Increase Level of Contributions from Non-State Donors 15.06.2016

In the period 2002-2009 there has been a significant increase in the annual contributions granted by non-state donors to UN organizations. Assessing the UN system as a whole, the biannual contributions more than doubled from USD 4.4 billion in 2002-2003 to USD 9.8 billion in 2008-2009.

FBN: Largest Recipients of Non-State Donors Contributions 15.06.2016

The graph shows XB contributions from all categories of donors and focus on the main organization beneficiaries of these contributions within the United Nations system.

FBN: Extra Budgetary Resources Trend – Non-State Donors 15.06.2016

Four main classes of non-state donors have been identified for organizations reporting their contributions:

A) European Commission – as a largest non-state donor, and in line with FAFA requirements, a separate category is dedicated to EC;
B) 5 major non state donors from “UN system organizations, World Bank, IMF and development banks”;
C) 5 major non-state donors from “other International Organizations, NGOs, foundations, private companies, other entities”;
D) All remaining non-state donors other than the EC or the 5 major donors in categories B and C.

FBN: Largest Member State Donors 15.06.2016
4.3. Top 10 State Donors Extra-Budgetary Resources Biennia 2002/03 - 2008/09, Millions US$
FBN: Extra Budgetary Resources by Region 15.06.2016
4.2. UN System Total Extra-Budgetary Resources
FBN: Detailed Resource Distribution by Organization 15.06.2016

The graph – Contributions by Donors from State Groups shows an increase of the extra-budgetary resources made available on a biennial basis to UN system organizations over the four biennia starting 2002-2003: the increase in the XB contributions from the Member States accounts to 87% during this period (from USD 14.8 billion in 2002-2003 to USD 27.7 billion in 2008-2009). 

FBN: Detailed Resource Distribution by Organization 15.06.2016

The graphs below demonstrate the biennial evolution of the resource distribution in biennia 2002-2003 to 2008-2009. On average, between biennia 2002-2003 and 2008-2009 the UN system recorded a 4.7% decrease in RB and a corresponding 4.7% increase in XB.

The graph comprises organizations that appear to have a relatively balanced mix of RB to XB resources, in a range from 70:30 to 35:65 (RB:XB).

FBN: Variation of Extra Budgetary Resources 15.06.2016
3.4. Variation in XB Resources % share between 2002/03 and 2008/09 Organizations Having Top 10 Variations in XB Percent Share

The graph excludes the organizatios mainly (80% or more) financed with XB resources

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FBN: Share of Extra Budgetary Resources 15.06.2016

The graphs below show in detail the per cent variation of XB resources proportional to total resources, calculated on a biennial basis, between 2002-2003 and 2008-2009.

FBN: Resource Distribution Trend 2002-2009 15.06.2016
3.1 Resource Distribution: Regular vs Extrabudgetary Resources Total UN System

The graph shows the distribution of RB and XB resources at the UN system level on a biennial basis for four biennia starting 2002-2003.

In the context of an increase of the overall financial resources made available to the UN system, the bulk of increase is attributable to progressive increase in XB resources while RB resources grew at a less rapid pace. Total resources of the UN system in the biennium 2002-2003 were USD 32.1 billion and USD 57.9 billion in the biennium 2008-2009.

FBN: Financial Level of Programme Execution 15.06.2016
Differential between total contributions and expenditures
FBN: Biennial Increase Rate of Expenditure 15.06.2016

The two graphs below reveal the average increase of biennial expenditures recorded over a four biennia period.

FBN: Expenditure Trends by Organization 15.06.2016
2.2. Increase in Biennial Expenditures - Biennia 2002/03 - 2008/09 (Millions US$) Top 6 Organisations

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2.3. UN System Total Expenditures by Organization (2002-2009) (Millions US$) Including Expenditure In-Kind

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2.4. UN System Total Expenditures by Organization (2002-2009) (Millions US$) Including Expenditure In-Kind

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FBN: Total Expenditure Trend 2002-2009 15.06.2016
2.1 UN System Expenditures: Bienna 2002/03 - 2008/09

Million US$

The graph shows a general expenditure increase trend in the United Nations System organizations, accounting for growth from USD 38.4 billion in the biennium 2002-2003 to USD 69.8 billion in the biennium 2008-2009 representing the average increase rate of 22% per biennium.

FBN: Expenditure Detail by Organization Group 15.06.2016
1.2 Total Expenditures: Biennium 2008-2009 Funds and Programmes: USD 55,574m Millions USD

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1.3 Total Expenditures: Biennium 2008-2009 Specialised Agencies: USD 12,240m Millions USD

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1.4 Total Expenditures: Biennium 2008-2009 Other UN Entities: USD 1,985m Millions USD

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FBN: UN System Financial and Budgetary Situation (2008-2009) 15.06.2016

Overview of the Financial Statistics with a focus on 2008-2009 expenditure figures originated from regular and non regular resources. The expenditure figures presented in the chart provide a comparative snapshot on the value of activities carried out by the organizations of the UN system. These figures are extracted from the latest available audited financial statements of the relevant organizations referring to the biennium 2008-2009.

CEB Mechanisms tagged with Finance & Budget Network

Date published

FBN: Working Group on UN SWAP Gender Marker Implementation 20.10.2016

The Working Group on Gender Markers was formed following a presentation on the “UN-SWAP: Tracking resources for gender equality and the empowerment of women” made at the Finance and Budget Network meeting of June 2014.  The purpose of the Working Group is to support the implementation of UN-SWAP Performance Indicators 8 (resource tracking/expenditure) and 9 (resource allocation/budget) through increasing the use by UN entities of gender equality markers that apply the UNDG/CEB endorsed standards and principles to produce comparable data.

FBN: Working Group on Harmonized Financial Regulations and Rules 23.02.2017

Under the mandate of UNDG to work towards greater harmonization of core services, the Controllers of the four UNDG Executive Committee Agencies (UNDP, UNICEF, UNFPA and WFP) and the UN agreed to develop one common set of Financial Regulations and Rules (FRRs). Lead agency: UNFPA. The organizations involved in the WG finalized harmonized document during 2010. The Harmonized Financial Regulations and Rules are now available for reference to the FB Network.

FBN: Working Group on Appendix D 23.02.2017

Joint FB/HR Networks WG reviews the funding mechanism and administration procedures for Appendix D provisions in the event of death, injury or illness attributable to the performance of official duties. Appendix-D type entitlements are analysed with regards to entitlements linked to the regular medical insurance scheme to ensure consistency on eligibility, premium and total compensation as well as the consequent accrued liabilities. Lead agency: UN Secretariat.

FBN: Working Group on Safety and Security Costs 23.02.2017

This WG is reviewing safety and security costs, the inclusion of the shared UN Department of Safety and Security (DSS) costs in programme costs and the allocation of DSS costs amongst participating agencies. The WG had its latest meeting on 30 March 2010 to launch its main activities. The objectives and approach of the WG were presented in the February 2010 FB Network meeting. Lead agency: WFP.

FBN: Working Group on Accommodation and Air Travel Standards 23.02.2017

The HR and FB Networks are aiming to adopt a common policy on accommodation and air travel standards in response to a call from the General Assembly. Recommendations will build on those of ICSC, JIU and Medical Doctors reports on this matter as well as on comparative analysis of standards applicable in Member States and in other international organisations, supported by analysis of the financial implications.

FBN: Working Group on Long Term Care 23.02.2017

The HR Network WG on Long-Term Care completed a draft document which has been shared with the FB Network. The two Networks would examine the issue with the aim to provide long-term care insurance coverage as part of the overall social insurance arrangements for staff. Careful consideration of the financial implications of this provision is necessary, especially with regards to the IPSAS requirement on disclosure of accrued liabilities.

FBN: European Community-United Nations WG on the Financial and Administrative Framework Agreement (FAFA) 23.02.2017

Every year, the FB Network, through the UN Secretariat, discusses and agrees amendments to the FAFA and its implementation with members of the European Community.

FBN: Working Group on Cost Recovery Policy 23.02.2017

The main objective of this UNDG-HLCM WG is to improve the level of consistency and harmonization across the UN system in relation to the practices and procedures governing the attribution of costs (with a focus on administrative and support costs), related to extra-budgetary funded activities. Co-chairs: Mr. Ashok Nigam, UNDG and Ms. Yolande Valle, UNESCO.

FBN: Working Group on Cost Recovery 23.02.2017

The main objective of this UNDG-HLCM WG is to improve the level of consistency and harmonization across the UN system in relation to the practices and procedures governing the attribution of costs (with a focus on administrative and support costs), related to extra-budgetary funded activities. Co-chairs: Mr. Ashok Nigam, UNDG and Ms. Yolande Valle, UNESCO.

FBN: Working Group on Capital Budgeting 23.02.2017

This WG is preparing a common logical framework for capital budgeting for UN System organisations to allow for the homogenisation of capital budgeting practices. Lead agency: UNDP. This activity is supported by the following agencies: IAEA, UNDP, UNICEF, FAO, IFAD, UNIDO, UNESCO, UNHCR and UN/PPBD. A preliminary conceptual framework was endorsed by the FB Network in February 2009 (CEB/2009/HLCM/FB/2).

FBN: Working Group on Common Treasury 23.02.2017

This WG targets an opportunity to realize savings and allow for economies of scale across the UN system through a combination of treasury services. The FB network at its meeting of July 2008 endorsed the launch of a "Feasibility Study for Putting in Place Common UN Treasury Services and established a working group on “Common Treasury Services”. Lead agencies: IFAD and WHO.

FBN: Working Group with ICSC Commissioners and Staff Federations 23.02.2017

The ICSC Framework is under review. Representatives of the HR Network participated in the first meeting of the Working Group with ICSC Commissioners and Staff Federations in October 2012.

FBN: Ad-hoc Group on Evaluation of Governance and Oversight 15.06.2016

Ad-hoc Group on Evaluation of Governance and Oversight

FBN: Task Force on Accounting Standards 15.06.2016

The Task Force on Accounting Standards (Task Force) was established by the High Level Committee on Management of the Chief Executives Board for Coordination of the United Nations system in 2002 and in 2005 was mandated to provide support, coordination and leadership to the implementation of International Public Sector Accounting Standards (IPSAS) in the United Nations (UN) system.

FBN: Finance and Budget Network 15.06.2016

The network brings together senior financial managers from across the UN system to provide strategic direction on finance and budget issues of common concern. A key component of the work of the network is the development of a comprehensive UN system-wide financial database which integrates existing databases and eliminates data collection overlaps.

Statistics tagged with Finance & Budget Network

Date published

FBN: Total expenditure 03.08.2016

This figure represents the total expenditure for a given year by the UN system.

FBN: Total expenditure by country 03.08.2016

This map shows all agencies' country expenditure combined.

FBN: Total expenditure by region 03.08.2016

This chart shows all agencies' expenditure for each region.

FBN: Total revenue 03.08.2016

This chart shows the total revenue for the UN system.

FBN: Total expenditure by category 03.08.2016

This chart shows the total UN system expenditure by category.

FBN: Total expenditure by agency 03.08.2016

This chart shows the total expenditure for each agency, calculated on the basis of all expenditure categories.

FBN: Total revenue by government donor 03.08.2016

The largest source of revenue or most United Nations organizations is funding from national governments. 

FBN: Top 10 non-government donors 03.08.2016

This chart shows the top 10 non-government donors and their corresponding contribution to the UN system.

FBN: Total revenue by agency 03.08.2016

United Nations organizations vary widely in size based on annual revenues.  The largest organizations have revenues totaling in the Billions of USD while the smallest are in the range of 20 – 50 Million USD.  The annual revenues for each organization are presented below.

FBN: Agency revenue by government donor (voluntary contributions, specified) 03.08.2016

This chart shows agency voluntary contributions (specified) revenue from government donors.

FBN: Agency revenue by government donor (voluntary contributions, non-specified) 03.08.2016

This chart shows agency voluntary contributions (non-specified) revenue from government donors. The graphic is limited to show the top 100 donations.

FBN: Agency revenue by government donor (assessed contributions) 03.08.2016

This chart shows agency assessed revenue from government donors. The graphic is limited to show the top 100 donations.

FBN: Agency expenditure by category 03.08.2016

This chart shows expenditure by category for individual agencies.

FBN: Agency expenditure by category 03.08.2016

This chart shows agencies' expenditure by category.

FBN: Global and inter-regional expenditure by agency 03.08.2016

This graph shows agency global and inter-regional expenditure.

FBN: Total revenue by revenue type 03.08.2016

This chart shows total revenue by revenue type for the UN system.

FBN: Voluntary agency revenue by revenue type 03.08.2016

This chart shows revenue by revenue type for voluntary agencies.

FBN: Assessed agency revenue by revenue type 03.08.2016

This chart shows revenue by revenue type for assessed agencies.

FBN: Country and regional expenditure by agency 30.01.2017

This chart shows the expenditure of each agency within a country

FBN: Revenue type by agency 03.08.2016

This graph shows individual agencies' revenue, broken down by revenue type.

FBN: Country-level expenditure by agency 03.08.2016

This map shows agency expenditure in individual countries.

FBN: Agency revenue by revenue type 03.08.2016

While United Nations organizations have widely different business models, their annual revenue streams can be grouped into for major categories. These are: Assessed Contributions; Voluntary Contributions, not specified to use; Voluntary Contributions, specified to use; and Other Revenue.

FBN: Agency revenue by government donor (assessed and voluntary contributions) 03.08.2016

This chart shows agency revenue from government donors for assessed and voluntary revenue types.

FBN: fs-agency-expense-country 19.02.2013

Finance and Budget Themes