Financial Regulations and Rules
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).
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;
- 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)
- 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
- Overview of financial policies and rules on iSeek (requires UN login)
- Procurement Manual (Rev. 7, 1 July 2013)
- 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 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.
- A/75/6 (Introduction) Proposed programme budget for 2021
- ST/SGB/2003/7 (9 May 2003) and Amend.1 (16 December 2010)
- ST/SGB/Financial Rules/1/Rev.3 (1 March 1985)
- ST/SGB/Financial Rules/1/Rev.2 (31 March 1978)
- ST/SGB/Financial Regulations (2 July 1975)
- A/1496 and General Assembly resolution 456(V) of 16 November 1950 (Financial Regulations of the United Nations)
- General Assembly resolution 80(I) of 11 December 1946 (Provisional Financial Regulations of the United Nations)