Advisory Committee on Administrative and Budgetary Questions

The Advisory Committee on Administrative and Budgetary Questions (ACABQ) is an expert body of sixteen members appointed by the General Assembly to assist the Fifth Committee.

Mandate
The ACABQ was proposed by the Preparatory Commission and established by the General Assembly in 14 (I) of 13 February 1946 to perform the following functions:

(a) to examine and report on the budget submitted by the Secretary-General to the General Assembly;

(b) to advise the General Assembly concerning any administrative and budgetary matters referred to it;

(c) to examine on behalf of the General Assembly the administrative budgets of specialized agencies and proposals for financial arrangements with such agencies;

(d) to consider and report to the General Assembly on the auditors' reports on the accounts of the United Nations and of the specialized agencies.

The appointment, composition and functions of the ACABQ are set out in what are currently rules 155 through rule 157 of the rules of procedure of the General Assembly.

Membership
Members of the Advisory Committee serve in their personal capacity, though many are simultaneously members of their national civil or diplomatic services.

The ACABQ originally had nine members, though this was subsequently expanded to twelve in resolution 1659(XVI), thirteen (of which three were to be "financial experts of recognized standing") in resolution 2798 (XXVI) and the current sixteen in resolution 32/103.

The process by which ACABQ members is selected is covered in rule 156 of the rules of procedure as amended in resolution 32/103:

The members of the Advisory Committee on Administrative and Budgetary Questions, no two of whom shall be nationals of the same State shall be selected on the basis of broad geographical representation, personal qualifications and experience and shall serve for a period of three years corresponding to three calendar years. Members shall retire by rotation and shall be eligible for reappointment. The three financial experts shall not retire simultaneously. The General Assembly shall appoint the members of the Advisory Committee at the regular session immediately preceding the expiration of the term of office of the members or, in case of vacancies, at the next session.

In current practice, the seats are distributed amongst the regional groups as follows:
 * African Group: 3
 * Asia and Pacific Group: 4
 * Eastern Europe Group: 2
 * Latin America and the Caribbean: 3
 * Western Europe and Others: 4

Chair
The Chair and Vice Chair of the ACABQ are chosen each term by the members of the ACABQ.

Under resolution 3188 (XXVIII), the Chair of the ACABQ is an Official other than Secretariat Official and enjoys the associated privileges and immunities. The compensation of the Chair is subject to a cost-of-living adjustment pegged to changes in the net base salary of Under-Secretaries-General and Assistant Secretaries General. The conditions of service of the Chair of the ACABQ is reviewed every four years; the most recent review took place during the 72nd session of the General Assembly.

Secretariat
The ACABQ is supported by a professional secretariat led by a Secretary at the D-2 level.

Process
The ACABQ convenes in three sessions each year: a fall session, a winter session and a spring session.

ACABQ consideration of a report of the Secretary-General begins with one or more hearings, which begin with the introduction of the report by the Secretary-General or one of his representatives, which is followed by questions and answers, which can be provided verbally or in writing. Once the questions have been exhausted, the ACABQ meets in an executive meeting to deliberate in advance of the drafting of the report containing its conclusions and recommendations to the General Assembly. Decision-making by the ACABQ is based on a subjective standard of the "preponderance of views" as determined by the Chair, as opposed to either consensus or majority vote.

The report of the ACABQ is considered by the General Assembly through its Fifth Committee, which typically focuses its considerations on the conclusions and recommendations of the ACABQ—which are denoted in bold type in the report.