View source for Financial Regulations and Rules

The current version of the '''Financial Regulations and Rules''' is [https://undocs.org/st/sgb/2013/4 '''ST/SGB/2013/4'''] as amended in [https://undocs.org/ST/SGB/2013/4/Amend.1 '''Amend.1'''] to facilitate the new [[regulations and rules#Delegation of authority|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:

<blockquote>
The General Assembly shall establish regulations for the financial administration of the United Nations.
</blockquote>

'''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: 

<blockquote>
(a) Establish detailed financial rules and procedures in order to ensure effective and efficient financial management and the exercise of economy;
</blockquote>

== Related documents ==
=== Delegation of authority ===
* [https://undocs.org/en/ST/SGB/2019/2 ST/SGB/2019/2] Delegation of authority in the administration of the Staff and Financial Regulations and Rules (from 1 January 2019)
* [https://undocs.org/st/ai/2016/7 ST/AI/2016/7] Delegation of authority under the Financial Regulations and Rules (until 31 December 2018)

=== Supplements ===
* [https://undocs.org/st/sgb/2015/4 ST/SGB/2015/4] and [https://undocs.org/ST/SGB/2015/4/Amend.1 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. 
* [https://undocs.org/A/AC.96/503/Rev.10 A/AC.96/503/Rev.10] Financial rules for voluntary funds administered by the High Commissioner for Refugees

=== Subordinate policies ===
* [https://iseek-newyork.un.org/departmental_page/overview-financial-policies-and-rules Overview of financial policies and rules] on iSeek (requires UN login)
* [https://www.un.org/Depts/ptd/about-us/procurement-manual Procurement Manual] (Rev. 7, 1 July 2013)
* [https://undocs.org/st/ai/2015/4 ST/AI/2015/4] Management of property (4 June 2015)

== Previous versions ==
* [https://undocs.org/st/sgb/2003/7 ST/SGB/2003/7] (9 May 2003) and [https://undocs.org/st/sgb/2003/7/amend.1 Amend.1] (16 December 2010)
* [https://undocs.org/ST/SGB/FINANCIALRULES/1/REV.3(1985) ST/SGB/Financial Rules/1/Rev.3] (1 March 1985)
* [https://undocs.org/ST/SGB/FINANCIALRULES/1/REV.2(1978) ST/SGB/Financial Rules/1/Rev.2] (31 March 1978)
* [https://undocs.org/ST/SGB/FINANCIALREGULATIONS ST/SGB/Financial Regulations] (2 July 1975)
* [https://undocs.org/A/1496 A/1496] and [https://undocs.org/a/res/456(v) General Assembly resolution 456(V)] of 16 November 1950 (Financial Regulations of the United Nations)
** [https://undocs.org/ST/SGB/FINANCIALRULES/1/REV.1 ST/SGB/Financial Rules/1/Rev.1] (31 May 1970) and [https://undocs.org/ST/SGB/FINANCIALRULES/1/REV.1/AMEND.1 Amend.1] (27 January 1971)
** [https://undocs.org/ST/SGB/FINANCIALRULES/1 ST/SGB/Financial Rules/1] (1 January 1960)
** [https://undocs.org/ST/SGB/98 ST/SGB/98] (23 February 1954) and [https://undocs.org/ST/SGB/98/Amend.1 Amend.1] (7 May 1954)
** [https://undocs.org/ST/AFS/SGB/91 ST/AFS/SGB/91] and Corr.1 Financial Rules of the United Nations (29 December 1950)
* [https://undocs.org/a/res/80(i) General Assembly resolution 80(I)] of 11 December 1946 (Provisional Financial Regulations of the United Nations)

== See also ==
* [[Regulations and rules]]

[[Category:Budget]] [[Category:Legal]]