Budgetary and Financial Arrangements

Who adopted this document and its mandates?

A Resolution of the General Assembly, published in 1946.

What else is in this group?

9 documents · 1946–1947

Newer documents in this group exist (latest: 1947).

Year	Symbol	Title	Word length	Text similarity
1947	A/RES/14(I)[H]	Budgetary and financial arrangements	—	–
1947	A/RES/14(I)[G]	Budgetary and financial arrangements	—	–
1947	A/RES/14(I)[F]	Budgetary and financial arrangements	—	–
1947	A/RES/14(I)[E]	Budgetary and financial arrangements	—	–
1947	A/RES/14(I)[D]	Budgetary and financial arrangements	—	–

This group bundles related documents that are not individually ordered.

What subjects does this mandate have?

9 subjects

Administrative Procedure Appropriations Budget Contributions Budgeting Establishment Financial Regulations Members Terms of Reference Travel Reimbursement

What’s in this document?

40 operative paragraphs

Arrangements be made on the basis of the general principies set out in section 2 of chapter IX of the Report of the Preparatory Commission and of the provisional financia! regulations, for budgetary procedures, the collection and custocly of funds, the control of disbursements and the.auditing of accounts.

To facilitate the consideration of administrative and budgetary questions by the General Assembly and its Administrative and Budgetary Committee, therc be appointed at the beginning of the second part of the first session of the General Assembly, an Advisory Committee on Administrative and Budgetary Questions of nine members ( instead of seven as laid down in rule 37 of the provisional rules of procedure) with the following functions:

to examine and report on the budget submitted by the Secretary-General to the General Assembly;

( b) to ad vise the General Assembly conceming any administrative and budgetary matters ref erred to it;

to examine on behalf of the General Assembly the administrative budgets of specialized agencies and proposals for financia! arrangements with such agencies;

to consider and report to the General Assembly on the auditors' reports on the accounts of the United Nations and of the specialized agencies.

The Committee shall deal with personnel matters only in their budgetary aspects, and representatives of the staff shall have the right to be heard by the Committee.

A standing expert Committee on Contributions of ten members (instead of seven as laid down in rule 40 of the provisional rules of procedure) be appointed with instructions to prepare a detailed scale of apportionment of expenses, based on the principies set out in paragraph 13 of section 2 of chapter IX of the Report of the Preparatory Commission for consideration at the socond part of the first session.

B.

Recommends that the Secretary-General appoint at an early date a small advisory group of experts, as described in paragraphs 23-26 of soction 2 of chapter IX of the Report of the Preparatory Commission to perfonn the functions suggested by the Preparatory Commission in paragraphs 23-26 of section 2 of chapter IX of its Report, including those specified in the provisional financia! regulations.

Having made a general examination of the draft provisional financia! regulations submitted by the Preparatory Commission,

Adopts the provisional financia! regulations, as amended, and reproduced in annex I to this report.

D.

The opportunities of Members to participate in the activities of the United Nations should be equalized as far as possible.

Therefore the General Assembly resolves that:

The actual travelling expenses of representatives or their altemates to and from meetings of the General Assembly shall be borne by the United Nations budget provided that the number of persons whose expenses will be so paid is limited to five in ali per Member. The maximum travelling allowances shall be restricted to the equivalent of first-class accommodation by recognized public transport via an approved route from the capital city of a Member to the place where the General Assembly is meeting, and shall not include the payment of subsistence, except where this is includecl as an integral part of the regular posted schedule for first-class accommodation for recognized public transport. Actual travelling expenses to and from the meetings of the General Assembly of representatives or their alternates shall be reimbursed to each Member by means of an adjustment in the Member's annual contribution.

E. The General Asstmbly resolves that:

The Secretary-General, after consultation with the Advisory Group referred to above, should be prepared to recommend to the General Assembl y during the second part of the first scs,ion nccessary action on administrative and budgctary qucstions, including the following:

thP forrn of thc budget;

( b) procedure for the examination of the budget by the Advisory Coinmittee on Administrative and Budgetary Questions, and for submission of the Committee's report to the C--enf'ral Assembly;

machinery for the control of expenditure;

( d) means of m€eting extraordinary expenditure;

provision of working capital;

charactPr and scope of special funds; and

scope and method of audit of arcnunts and the procedure for the submission of the auditor's report to the Advisory Committer and the General Assembly.

F.

Notes the observations made in paragraphs 5, 10 and 11 of section 2 of chapter IX of the Report of the Preparatory Commission dealing with the fonnulation, presentation and execution of the budgct, the collection and management of funds and the currency of account, and transmits them to the Secretary-General for his infonnation and consideration.

G.The General Assembly resolves that:

An amount of $21,500,000 is hereby appropria ted for the following purposes:

us $ Section I For expenses of the General Assembly and the Councils 1,500,000 Section II For expenses of the Secretariat ......

16,510,750 Section III For expenses of the lnternational Court of Justice 617,250 Section IV F or unforeseen expenses ....

2,000,000 Section V F or the expenses of the Preparatory Commission and the cost of convening the General Assembly for the first part of the first session ..

872,000

The above amounts are to be available for the payment of obligations incurred prior to 1 January 1947. The Secretary-General may transfer by written order credits among or within the above listed classifications.

H.The General Assembly resolves that:

A working capital fund is established at the amount of $25,000,000 (US).

Members shall make advances to the working capital fund in accordance with the attachecl provisional scale which is merely a matter of convenience and in no sense a precedent for the assessment of contributions.

These advances shall be readjusted at the time of the second part of the first session of the General Assembly in accordance with the scale to be adopted by the General Assembly for contributions of Members to the first annual budget.

Except for any readjustments which may result from a revision of the scale referred to in paragraph 3, advances to the working capital fund shall not be offset against contributions of Members to the first annual budget.

The General Assembly at the second part of its first session ( September 1946) shall determine the amount at which the working capital fund should be maintaincd and the method and timing of consequential set-offs against contributions or other adjustmeD.ts.

Thírty-first plenary meeting, 13 Feb1u.ary 1946.

Amount of Proposed sea/e advances adjusted ( US dollars)

2.983 745,750 Argentina 2.875 718,750 Australia 332,250 Belgium 1.329 64,000 Bolivia ...

0.256 Brazil 2.983 745,750 Byelorussion SSR 0.738 184,500 Canada 4.362 1,090,500 Chile 0.994 248,500 China.

6.400 1,600,000 Colombia 0.610 152,500 Costa Rica 0.049 12,250 Cuba 0.610 152,500 Czechoslovakia 1.4-17 361,750 Denmark 0.6-10 160,000 Dominican Republic 0.049 12,250 Ecuarlor 0.049 12,250 Egypt l.+97 374,250 El Salvador 0.049 12,250 Ethiopa (J.:!56 64,000 5.602 1,400,000 France 0.394 98,500 Greeu" Guate111ala (1.049 12,250 12,250 Haiti o.o+9 Honduras 0.049 12,250 India 4.391 1,097,750 Iran O.tí!O 152,500 Iraq 0.38!

96,000 Lebanon 0.049 12,250 Liberia ..

0.049 12,250 Luxembourg 0.049 12,250 Mexico ..

1.615 403,750 Netherlands 1.428 357,000 New Zealand .

0.994 248,500 Nicaragua 0.049 12,250 Norway 0.640 160,000 Panan1a 0.049 12,250 Paraguay 0.049 12,250 Peru 0.610 152,500 Philippines 0.256 64,000 Poland ..

1.231 307,750 Saudí Arabia .

0.295 73,750 Syria 0.197 49,250 South Africa 1.989 497,250 Turkey ..... .

l.497 374,250 307,750 Ukrainian SSR 1.231 USSR..

6.892 1,723,000 United Kingdom 14.768 'l,692,750 Unitrd States ..

24 .6 !+ 6,153,500 Uruguay 0.',02 125,500 Venezuela 0.502 125,500 Yugoslavia 0.738 184,500 100.000 25,000,000 ANNEX I PROVISIONAL f'lNANCIAL REGULATIONS l.

THE FINANCIAL YEAR Regulation l The financia! year shall be the calendar year, 1 January to 31 December.

II.

THE Paov1smNAL BuooET Regula/ion 2 The Secretary-General shall submit to the first part of the first session of the General Assembly a provisional budget for the financia! year 1946. The provisional budget as adopted by the General Assembly sha!I remain in force pending its substitution by the adoption of the first annual budget of the Organization by the General Assembly during the second part of the first sess1on.

Regulation 3 Estimates of expenditure to be incurred under the provisional budget shall be divided into two separate parts: the Secretaria! and the organs served by i t; the International Court of Justice. The first part shall be divided into general broad headings of expenditure, such as Salaries, Wages, Travelling Expenses, Incidental Expenses, Rent of Buildings, Office Equipment, Library, and Contingeñcies, and shall be presented in a form to be determined by the Secretary-General after consultation with the Advisory Group of Experts.

Regulation 4 The provisional budget shall cover expenditures for the calendar year 1946, the costs of the Preparatory Commission and the costs incidental to the convening of the first session of the General Assembly incurred prior to 31 December 1945.

III.

WoRKING CAPITAL FuNo Rcgulation 5 Expenditures under the provisional budget shall be financed by a working capital fund, to consist of advanees made by :Members in accordance with a scak óf allocation dctermined by the General Assclllbly.

Regula/ion 6 AJter the General Assembly has adopted the provisional budget, and established thc total of the working capital fund, the Secretary-(;ener.d sh.ill

inforrn Mcmbers of their maximum commitmrnts in respect of the working capital fund;

request them to remit their advances m amounts and at times as mav be determined;

call u pon Membrrs thereafter, from time to time, as funds are required, to remit out.standing instalments of the ad,ances agreed upun.

Regula/ion 7 All advances to the working CJpital fund shall be calculatrd and paid in the currency oí the State in which the United Nations is situated.

IV.

Regula/ion 8 The Secretary-General shall submit the first annual budget of the United ~ations to the General Asscmbly during the second part of the first ses.,ion. lle shall arrange for this budget to be examined beforehand by the Adv,,ory Group of Expcrts.

Regula/ion 9 Esti11utes of expenditure to be incurred under the first :rnnual budget should be divided into separate parts and unrkr br11ad hradings of general expcnditure as indicatecl in rcgulation 3. The exact form of cstimates shall be dctrrmined by the Sccrrtarv-Cencral after con-.;ultatio11 \\ ith thc Advi,wry Group nf Experts.

The budget shall be accompanied by:

a summary of the estimated expenditure under the separate parts divided into the appropriate general headings;

( b) a statement of total income; and

a statement showing the amount to be contributed by each Member in accordance with the approved scale of contributions.

Regula/ion 11 After the General Assembly has adopted the budget and the total amount voted has been apportioned among Members on the scale agreed upon, the Secretary-General shall transmit ali relevant documents to Members and request them to remit their contributions as soon as possible.

CuRRENCY OF THE CoNTRIBUTION Regulation 12 The contributions of Members shall be assessed and paid in the currency of the State in which the United Nations has its headquarters.

VJ.

APPROPRIATION OF FUNDS Regulation 13 The adoption of the budget by the General Assembly shall constitute an authorization to the Secretary- General to incur expenditures for the purposes for which credits have been voted up to the amounts so voted. The Secretary-General shall allot in writing the appropriations voted by the General Assembly to the various headings of expenditure prior to the incurring of obligations, commitments or expenditures therefore. He shall keep a record of such allotments and ali liabilities incurred showing at ali times the amount available under each heading.

VII.

lNTERNAl CONTROL Regulation 14 The Secretary-General shall :

establish detailed financia) rules and budgetary procedure in order to ensure effective financia! administration and the exercise of economy;

cause an accurate record to be kept of ali capital acquisitions and ali supplies purchased and used;

render to the auditors with the accounts a statement as at 31 December 1946, showing the supplies in hand and the assets and liabilities of the Organization;

cause ali payments to be made on the basis of supporting vouchers and other documents which ensure that the services or commodities have been received and that payment has not previously been made;

designa te the officials who may incur liabilities and make payments on behalf of the Organization;

(/) maintain an interna) financia! control which shall provide for an effective current examination or review of financia! transactions in order to ascertain:

the regularity of the receipt, disposal and custody of ali funds and other financia! resources of the Organization;

the conformity of ali expenditure with the estimates voted by the General Assembly; and

( iii) any uneconomic use of the resources of the Organization.

Regulation 15 Where in the discretion of the Secretary-General it seems desirable, tenders for supplies shall be invited by advertisement.

VIII.

TnE AccouNTs Regulation 16 The accounts of the Organization shall be kept in the currency of the State in which the United Nations has its headquarters.

There shall be established one cash control record to which shall be credited ali cash receipts accruing to the benefit of the Organization. The cash control record shall be divided into such subsidiary receipts classifi:ations as may be deemed necessary.

Regulation 18 Cash shall be depositcd in one or more bank accounts as required; branch accounts, or special funds which involve a separation of cash assets, shall be established as charges to the cash control record under appropriate regulations as to objects, purposes and limitations of such accounts and funds.

Regulation 19 The accounts shall consist of:

budget accounts showing within the appropriations:

( i) the original allotments;

( ii) the allotments after modification by any transfers;

( iii) the actual obligations or expenditures incurred; and

the unobligated balance of allotments.

cash account showing ali cash receipts and actual disbursernents made;

a working capital fund account;

( d) property records showing:

( i) capital acquisitions;

( ii) equipment and supplies purchased and on hand; ami

a record which will provide a statement of assets and liabilities at 31 December 1946.

IX.

APPOINTMENT OF ExTERNAL Auo1TORS Regulation 20 Auditors, who shall be persons not in the service of the United Nations, shall be appointed in a manner to be determined by the General Assembly during the second part of its first session. The auditor, shall be appointed for the purpose of auditing the accounts for the period ending 3 l December 1946.

X.

CusTODY oF FuNos Regulation 21 The Secretary-General shall, in consultation with thc Advisory Group of Experts designate the bank or banh in which the funds of the Organization shall be kept.

XI.

TRANSFERS VNDER THE Bl'DGET Dl'RINO THE fINANCIAL YEAR ]946 Regulation 22 Transfers by the Secretary-General within the budget shall be permitted during the financia] ye ar l 946 and shall be effected only under his written authority.

150). AMENDMENTS TO THE PROVISIONAL RULES OF PROCEDURE The General Assembly resolves that:

Rules 37 and 40 and supplementarv rules J and K of the provisional rules of procedure be amended to read as follows:

Rule 37 Thc General Assernbly shall appoint an Advisory Committce on Adrninistrative and Budgetary Questions ( hereinafter called the "Advisory Committee") with a membership of nine, including at least two financia! experts of recognized standing.

Rule 4{)

The General Assembly shall appoint an expert Committee on Contributions, consistin~ of ten members.

PROVISIONAL SCALE OF ADVANCES TO WORKING CAPITAL FuND

F1RsT ANNUAL BuoGF.T