Property Management (Financial Regulations and Rules): Difference between revisions
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== Sub-sections == | == Sub-sections == | ||
=== [[Authority and responsibility (Financial Regulations and Rules)|Authority and responsibility]] === | |||
: '''Rule 105.20'''<ref>[https://undocs.org/ST/SGB/2013/4/Amend.1 ST/SGB/2013/4/Amend.1]</ref> | |||
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The Secretary-General is responsible for the management of the property, plant and equipment, inventories and intangible assets of the United Nations, including all systems governing their receipt, valuation, recording, utilization, safekeeping, maintenance, transfer and disposal, including by sale, and shall designate the officials responsible for performing property management functions. | |||
</blockquote> | |||
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: '''Rule 105.21'''<ref>[https://undocs.org/ST/SGB/2013/4/Amend.1 ST/SGB/2013/4/Amend.1]</ref> | |||
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Physical verification shall be carried out and records maintained of property, plant and equipment, inventories and intangible assets of the Organization, in accordance with policies established by the Secretary-General. | |||
</blockquote> | |||
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=== [[Review bodies related to property management (Financial Regulations and Rules)|Review bodies related to property management]] === | |||
: '''Rule 105.22'''<ref>[https://undocs.org/ST/SGB/2013/4/Amend.1 ST/SGB/2013/4/Amend.1]</ref> | |||
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(a) The Secretary-General shall establish review bodies for Headquarters and other locations to render written advice in respect of loss, damage, impairment or other discrepancy regarding the property, plant and equipment, inventories and intangible assets of the United Nations. The Secretary-General shall establish the composition and terms of reference of such review bodies, which shall include procedures for determining the cause of such loss, damage, impairment or other discrepancy, the disposal action to be taken in accordance with rules 105.23 and 105.24 and the degree of responsibility, if any, attaching to any official of the United Nations or other party for such loss, damage or other discrepancy. | |||
(b) Where the advice of a review body is required, no final action in respect of United Nations property loss, damage, impairment or other discrepancy may be taken before such advice is received. In cases where the Secretary-General decides not to accept the advice of such a body, he or she shall record in writing, the reasons for that decision. | |||
</blockquote> | |||
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=== [[Sale or disposal of property (Financial Regulations and Rules)|Sale/disposal of property]] === | |||
: '''Rule 105.23'''<ref>[https://undocs.org/ST/SGB/2013/4/Amend.1 ST/SGB/2013/4/Amend.1]</ref> | |||
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<blockquote class="mw-collapsible-content"> | |||
Property, plant and equipment, inventories and intangible assets of the United Nations that are declared surplus, unserviceable or obsolete following a recommendation by a review body shall be disposed of, transferred or sold after competitive bidding, unless the review body: | |||
(a) Estimates that the sales value is less than an amount to be specified by the Secretary-General; | |||
(b) Considers that the exchange of property in partial or full payment for replacement equipment or supplies is in the best interest of the Organization; | |||
(c) Deems it appropriate to transfer surplus property from one project or operation for use in another and | |||
(d) Determines that the destruction of the surplus or unserviceable material will be more economical or is required by law or by the nature of the property; | |||
(e) Determines that the interests of the United Nations will be served through the disposal of the property by gift or by sale at a nominal price to an intergovernmental organization, a Government or governmental agency or some other non-profit organization. | |||
</blockquote> | |||
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: '''Rule 105.24'''<ref>[https://undocs.org/ST/SGB/2013/4 ST/SGB/2013/4]</ref> | |||
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Except as provided for in rule 105.23, sales of property, plant and equipment, | |||
inventories and intangible assets shall be on commercial terms. | |||
</blockquote> | |||
</div> | |||
=== [[Disposition of assets of peacekeeping operations (Financial Regulations and Rules)|Disposition of assets of peacekeeping operations]] === | |||
: '''Regulation 5.14'''<ref>[https://undocs.org/ST/SGB/2013/4 ST/SGB/2013/4]</ref> | |||
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Following the liquidation of a peacekeeping operation, equipment and other property shall be disposed of in accordance with the Financial Regulations and Rules and in the manner indicated below: | |||
(a) Equipment in good condition that conforms to established standardization or is considered compatible with existing equipment will be redeployed to other peacekeeping operations or will be placed in reserve to form start-up kits for use by future missions; | |||
(b) Equipment not required for current or future peacekeeping operations may be redeployed to other United Nations activities funded from assessed contributions, provided that there is a demonstrated need for the equipment; | |||
(c) Equipment not required for current or future peacekeeping operations or other United Nations activities funded from assessed contributions but which may be useful for the operations of other United Nations agencies, international organizations or non-governmental organizations will be sold to such agencies or organizations; | |||
(d) Any equipment or property not required or which it is not feasible to dispose of in accordance with subparagraphs (a), (b) or (c) above or which is in poor condition will be subject to commercial disposal in accordance with the procedures applicable to other United Nations equipment or property; | |||
(e) Any assets which have been installed in a country and which, if dismantled, would set back the rehabilitation of that country shall be provided to the duly recognized Government of that country in return for compensation in a form to be agreed by the Organization and the Government. This refers in particular to airfield installations and equipment, buildings, bridges and mineclearing equipment. Where such assets cannot be disposed of in this manner or otherwise, they will be contributed free of charge to the Government of the country concerned. Such contributions require the prior approval of the General Assembly. | |||
A report on the final disposition of assets for each liquidated peacekeeping operation shall be submitted to the General Assembly. | |||
</blockquote> | |||
</div> | |||
== History == | == History == | ||
A dedicated section of the Financial Regulations and Rules on property management was first introduced in [https://undocs.org/ST/SGB/2003/7 ST/SGB/2003/7] following the approval by the General Assembly in its decision [https://undocs.org/A/57/49(VOL.II)(SUPP) 57/573] of revisions to the Financial Regulations, as proposed in [https://undocs.org/A/57/396 A/57/396]. | A dedicated section of the Financial Regulations and Rules on property management was first introduced in [https://undocs.org/ST/SGB/2003/7 ST/SGB/2003/7] following the approval by the General Assembly in its decision [https://undocs.org/A/57/49(VOL.II)(SUPP) 57/573] of revisions to the Financial Regulations, as proposed in [https://undocs.org/A/57/396 A/57/396]. | ||
[[Category: | == Associated policy == | ||
* [[Management of property (Policy Compendium)|Management of property]] | |||
== References == | |||
[[Category: Policy Compendium]] |
Latest revision as of 11:51, 17 January 2020
Financial Regulations and Rules >> V. Utilization of Funds >> D. Property Management
Sub-sections
Authority and responsibility
- Rule 105.20[1]
The Secretary-General is responsible for the management of the property, plant and equipment, inventories and intangible assets of the United Nations, including all systems governing their receipt, valuation, recording, utilization, safekeeping, maintenance, transfer and disposal, including by sale, and shall designate the officials responsible for performing property management functions.
- Rule 105.21[2]
Physical verification shall be carried out and records maintained of property, plant and equipment, inventories and intangible assets of the Organization, in accordance with policies established by the Secretary-General.
- Rule 105.22[3]
(a) The Secretary-General shall establish review bodies for Headquarters and other locations to render written advice in respect of loss, damage, impairment or other discrepancy regarding the property, plant and equipment, inventories and intangible assets of the United Nations. The Secretary-General shall establish the composition and terms of reference of such review bodies, which shall include procedures for determining the cause of such loss, damage, impairment or other discrepancy, the disposal action to be taken in accordance with rules 105.23 and 105.24 and the degree of responsibility, if any, attaching to any official of the United Nations or other party for such loss, damage or other discrepancy.
(b) Where the advice of a review body is required, no final action in respect of United Nations property loss, damage, impairment or other discrepancy may be taken before such advice is received. In cases where the Secretary-General decides not to accept the advice of such a body, he or she shall record in writing, the reasons for that decision.
Sale/disposal of property
- Rule 105.23[4]
Property, plant and equipment, inventories and intangible assets of the United Nations that are declared surplus, unserviceable or obsolete following a recommendation by a review body shall be disposed of, transferred or sold after competitive bidding, unless the review body:
(a) Estimates that the sales value is less than an amount to be specified by the Secretary-General;
(b) Considers that the exchange of property in partial or full payment for replacement equipment or supplies is in the best interest of the Organization;
(c) Deems it appropriate to transfer surplus property from one project or operation for use in another and
(d) Determines that the destruction of the surplus or unserviceable material will be more economical or is required by law or by the nature of the property;
(e) Determines that the interests of the United Nations will be served through the disposal of the property by gift or by sale at a nominal price to an intergovernmental organization, a Government or governmental agency or some other non-profit organization.
- Rule 105.24[5]
Except as provided for in rule 105.23, sales of property, plant and equipment, inventories and intangible assets shall be on commercial terms.
Disposition of assets of peacekeeping operations
- Regulation 5.14[6]
Following the liquidation of a peacekeeping operation, equipment and other property shall be disposed of in accordance with the Financial Regulations and Rules and in the manner indicated below:
(a) Equipment in good condition that conforms to established standardization or is considered compatible with existing equipment will be redeployed to other peacekeeping operations or will be placed in reserve to form start-up kits for use by future missions;
(b) Equipment not required for current or future peacekeeping operations may be redeployed to other United Nations activities funded from assessed contributions, provided that there is a demonstrated need for the equipment;
(c) Equipment not required for current or future peacekeeping operations or other United Nations activities funded from assessed contributions but which may be useful for the operations of other United Nations agencies, international organizations or non-governmental organizations will be sold to such agencies or organizations;
(d) Any equipment or property not required or which it is not feasible to dispose of in accordance with subparagraphs (a), (b) or (c) above or which is in poor condition will be subject to commercial disposal in accordance with the procedures applicable to other United Nations equipment or property;
(e) Any assets which have been installed in a country and which, if dismantled, would set back the rehabilitation of that country shall be provided to the duly recognized Government of that country in return for compensation in a form to be agreed by the Organization and the Government. This refers in particular to airfield installations and equipment, buildings, bridges and mineclearing equipment. Where such assets cannot be disposed of in this manner or otherwise, they will be contributed free of charge to the Government of the country concerned. Such contributions require the prior approval of the General Assembly.
A report on the final disposition of assets for each liquidated peacekeeping operation shall be submitted to the General Assembly.
History
A dedicated section of the Financial Regulations and Rules on property management was first introduced in ST/SGB/2003/7 following the approval by the General Assembly in its decision 57/573 of revisions to the Financial Regulations, as proposed in A/57/396.