Liquidation

Liquidation is the process of closing down a mission. Liquidation generally occurs in two tracks. Technical liquidation is the physical closure of the mission while administrative liquidation, which is a longer-term process, is only completed when the final performance report has been submitted to the General Assembly. In colloquial usage, the term "liquidation" is generally used to describe technical liquidation.

Main lines of effort

Asset disposal

Asset disposal is a significant part of technical liquidation. For special political missions and other non-peacekeeping entities, the normal property disposal processes governed by financial rules 105.23 and 105.24 apply.

In peacekeeping missions, however, asset disposal is governed by Financial Regulation 5.14. As part of asset disposal in peacekeeping settings, an asset disposal plan (ADP) is developed in which United Nations-owned equipment (UNOE) is grouped into five categories of equipment:

• Group I

  Equipment in good condition that will be redeployed to other peacekeeping operations or placed in reserve for use by future missions.

• Group II

  Equipment to be redeployed to other United Nations activities funded from assessed contributions (e.g. special political missions), provided that there is a demonstrated need for the equipment.

• Group III

  Equipment to be sold to other United Nations agencies, international organizations or non-governmental organizations.

• Group IV

  Equipment not required or which is not feasible to be disposed of in groups I-III and which will therefore be subject to commercial disposal.

• Group V

  Assets installed in a country and which, if dismantled, would set back the rehabilitation of that country, e.g. airfield installations and equipment, buildings, bridges and mine clearing equipment. Such assets are to be provided to the Government in return for agreed compensation or—with the prior approval of the General Assembly—contributed free of charge.

Policies

The Liquidation Manual was last issued in 2012 and has since been superseded by guidelines for field entity closure:

• 2018.08 Guide for senior leadership on field entity closure
• 2018.09 Guidelines on end of mission report
• 2018.10 Transition process map in a closing mission
• 2018.11 Mission support division map for planning and conducting field entity closure (guidelines)
• 2018.23 Closure task force organigram (guidelines)
• 2018.24 Mission support division team organigram (guidelines)
• 2018.25 Guidelines on handover and checklist from mission to DOS/finance and budget units
• 2018.26 Guidelines for the development of mission support division closure plan
• 2018.27 Guidelines for the development of mission support division closure progress report
• 2019.07 Standard operating procedure for paper and digital records and archives for field entity closure

See also

• Financial Regulations and Rules