Accountability

The General Assembly, in its resolution 64/259, defined accountability as follows:

Accountability is  the  obligation  of  the  Secretariat  and  its  staff  members  to  be  answerable  for  all  decisions  made  and  actions  taken  by  them,  and  to  be  responsible   for   honouring   their   commitments,   without   qualification   or   exception.

Accountability includes achieving objectives and high-quality results in a timely and  cost-effective  manner,  in  fully  implementing  and  delivering  on  all  mandates to the Secretariat approved by the United Nations intergovernmental bodies and other subsidiary organs established by them in compliance with all resolutions,   regulations,   rules   and   ethical   standards;   truthful,   objective,  accurate and timely reporting on performance results; responsible stewardship of funds and resources; all aspects of performance, including a clearly defined system  of  rewards  and  sanctions;  and  with  due  recognition  to  the  important  role   of   the   oversight   bodies   and   in   full   compliance   with   accepted   recommendations.

Intergovernmental process
The Fifth Committee considers reports on implementation of an accountability system in the Secretariat annually during the first part of its resumed session in March.

Delegation of authority
An accountability framework, initially consisting of 16 key performance indicators, was established as part of the delegation of authority system implemented on 1 January 2020.