Financial Regulations and Rules

The current version of the Financial Regulations and Rules is ST/SGB/2013/4 as amended in Amend.1 to facilitate the new delegation of authority framework entering into effect on 1 January 2019.

The United Nations financial regulations and rules (which are often referred to as the "FRRs") are applicable to the Secretariat and a number of the funds and programmes, namely the UN Environment Programme (UNEP), the UN Human Settlements Programme (UN-Habitat) and the UN Refugee Agency (UNHCR).

Authority
Financial regulations are established by the General Assembly as per rule 152 of the General Assembly rules of procedure, which states:


 * The General Assembly shall establish regulations for the financial administration of the United Nations.

Financial rules are established by the Secretary-General on the basis of Financial Regulation 5.8, which states (inter alia) that the Secretary-General shall:
 * (a) Establish detailed financial rules and procedures in order to ensure effective and efficient financial management and the exercise of economy;

Delegation of authority

 * ST/SGB/2019/2 Delegation of authority in the administration of the Staff and Financial Regulations and Rules (from 1 January 2019)
 * ST/AI/2016/7 Delegation of authority under the Financial Regulations and Rules (until 31 December 2018)

Supplements

 * ST/SGB/2015/4 and Amend.1 Supplement to the Financial Regulations and Rules containing (a) Financial Rules of UNEP trust funds, (b) Financial Regulations and Rules for UN-Habitat and (c) Financial Rules of the Fund of the United Nations International Drug Control Programme and the Fund of the United Nations Crime Prevention and Criminal Justice Programme.
 * A/AC.96/503/Rev.10 Financial rules for voluntary funds administered by the High Commissioner for Refugees

Subordinate policies

 * Overview of financial policies and rules on iSeek (requires UN login)
 * Procurement Manual (Rev. 7, 1 July 2013)
 * ST/AI/2015/4 Management of property (4 June 2015)

Suspended regulations and rules
The existing version of the Financial Regulations and Rules reflects the pre-reform biennial programme budget process. As General Assembly resolution 72/266A approved the shift to an annual budget on a trial basis as part of management reform, a number of regulations and rules are not being applied during the trial period. These are detailed in section A (Methodology and Format) of the 2021 proposed programme budget.


 * A/75/6 (Introduction) Proposed programme budget for 2021

Previous versions

 * ST/SGB/2003/7 (9 May 2003) and Amend.1 (16 December 2010)
 * ST/SGB/Financial Rules/1/Rev.3 (1 March 1985)
 * ST/SGB/Financial Rules/1/Rev.2 (31 March 1978)
 * ST/SGB/Financial Regulations (2 July 1975)
 * A/1496 and General Assembly resolution 456(V) of 16 November 1950 (Financial Regulations of the United Nations)
 * ST/SGB/Financial Rules/1/Rev.1 (31 May 1970) and Amend.1 (27 January 1971)
 * ST/SGB/Financial Rules/1 (1 January 1960)
 * ST/SGB/98 (23 February 1954) and Amend.1 (7 May 1954)
 * ST/AFS/SGB/91 and Corr.1 Financial Rules of the United Nations (29 December 1950)
 * General Assembly resolution 80(I) of 11 December 1946 (Provisional Financial Regulations of the United Nations)