Financial Regulations and Rules: Difference between revisions

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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 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).  
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)<ref>[https://undocs.org/A/76/635 A/76/635] Proposal to establish financial regulations of the Office of the United Nations High Commissioner for Refugees</ref>.  


== Authority ==
== Authority ==
'''Financial regulations''' are established by the General Assembly as per rule 152 of the General Assembly rules of procedure, which states:
'''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.
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:  
'''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;
<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 ==
== Related documents ==
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* [https://www.un.org/Depts/ptd/about-us/procurement-manual Procurement Manual] (Rev. 7, 1 July 2013)
* [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)
* [https://undocs.org/st/ai/2015/4 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 [https://undocs.org/A/RES/72/266 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.
* [https://undocs.org/A/75/6(Introduction) A/75/6 (Introduction)] Proposed programme budget for 2021


== Previous versions ==
== Previous versions ==

Latest revision as of 19:02, 22 January 2022

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)[1].

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;

Related documents

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

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.

Previous versions

See also

  1. A/76/635 Proposal to establish financial regulations of the Office of the United Nations High Commissioner for Refugees