Provisional Financial Regulations of the United Nations

A/RES/163(II)View PDF

Who adopted this document and its mandates?

A Resolution of the General Assembly, published in 1948.

What other versions does this mandate have?

2 versions · 1947–1948

Year	Symbol	Title	Word length	Text similarity
1948	A/RES/163(II)	Provisional Financial Regulations of the United Nations	5,359	14%Compare
1947	A/RES/80(I)	Provisional Financial Regulations of the United Nations	2,085	–

What subjects does this mandate have?

2 subjects

Budget Contributions Financial Regulations

What’s in this document?

21 operative paragraphs

This extracted fulltext may contain errors or omissions. Please check the source document.

Decides that the Provisional Joint Staff Pension Scheme now in effect shall continue unchanged, and on a provisional basis, for a further period of one year;

Requests the Advisory Committee on Administrative and Budgetary Questions to study the report of the Secretary-General, the implications of the proposals of the United Nations Staff Benefit Committee and any new proposals made by the Joint St:1ff Benefit Committee, the communication from !\fr. A. J. Altrneyer of the United Nations St:-.ff Bendit Committee, and communications from delegations rcl.iting to the Pension Scheme, as well as tbe record of discussions in the Fifth Committee during the second part of the first session and the se(·<m<l session of the: General Assembly, and to circulate a report to the l\fembers of the United Nations before the next regular session of the General Assembly;

Declares that a permanent pension scheme should be promulgated, if possible in 1948.

Hundred and twenty-first plenary meeting,

20 November 1947. 163 CII). Provisional Financial Regulations of the United Nations The General Assembly resolves

That the following Provisional Financial Regulations be adopted in place of those adopted by the General Assembly at the second part of its first session under resolution HO ( T ; ; 1

'See Resolutions adopted by the General Asjembly during the second part of its first session, page 144. and 33 shall extend to adopted children or step- f cles 30 et 33 s'appliquent auss1 a des enfants adoptifs ou aux enfants du conjoint.

Annexe B STATUT DU PERSONNEL

Article 12A L'engagement de tout membre du personnel contrat a court terme, ee qui s'applique a tous Jes contrats temporaires, peut etre soumis awe condi-

Article 21 Le Secretaire general peut resilier !'engagement d'un membre du personnel awe termes de son engagement si celui-ci a ete etabli conformement awe dispositions de !'article 12A, ou si les necessites du service exigent la suppression de son poste ou une reduction de personnel, ou si Jes services de l'interesse ne donnent pas satisfaction.

162 (II). Caisse commune des pensions du personnel de l'Organisatio_n des Nations Unies L' Assemblee generate Prend acte des dispositions administrativcs personnel ( document A/397) ;

Decide de maintenir sans changement, pendant regime provisoire de la Caisse commune des pensions;

Invite le Comitc consultatif pour lcs questions administratives et bu<lgctaircs a etudier le rapport

l',ati01is Unics et de toutc proposition nouvelle rn:rnd, la ,:omr:nmication emanant de 1\1. A. J. Altmcyer du Comitc de, pensions du personnel ck-; Nati,m< Unies, et Jes communications cma- 11ant des delegations. relatives au projet de pensions, ainsi q ue lcs co:11ptcs rend us des discussions qni ont eu li::u dcvant la Cinquicme Commission pendant la scconde partie de la premicre session et pendant la deuxicmc i-ession de l'Assemhlee gcnfrale; et de distribuer aux Membres de !'Organisation des Nations Unirs un rapport avant la prochaine S('.,<ion ordi:i;iirc de I' A<semblee generale;

Declare qu'il v a lien de mettre en vigueur un regime permanent de pensions, si possible en 1948.

C·n t-vingt et uni,lrne seance pl!:niere,

le 20 novembre 1947. 163 cm. Reglement financier provisoire de l'Orgcmisation des Nations Unies L' Assembl!:e generate decide

D'adopter le reglement financier provisoire ci-aprcs en remplacement du reglement financier que l'A,,semblcc gcncrale a adoptc pendant la scronde partie de sa premierc session, aux termcs de la resolution 80 (I) ;

1 Voir Jes Resolutions adoptees par l' Assemblee ginerale pendant la scconde partie de sa premiere session, page 144.

That, notwithstanding the terms of regulation 20 of the Provisional Financial Regulations, the Secretary-General be empowered to accept, at his discretion, and after consultation with the Chairman of the Committee on Contributions, a portion of the contributions of Member States for the financial year 1948, in currencies other than United States dollars.

Hundred and twenty-first plenary meeting,

20 November 1947.

Annex PROVISIONAL FINANCIAL REGULATIONS

Regulation 1 These regulations are established in accordance with the provisions of rule 37 of the provisional rules of procedure and shall be cited as the Provisional Financial Regulations. They shall become effective as from the date of their approval by the General Assembly.

Regulation 2 These regulations shall govern the financial administration of the United Nations, including the International Court of Justice.

Regulation 3 These regulations shall apply to the financial administration of the specialized agencies to the extent provided in Agreements entered into between the specialized agencies and the United Nations.

Regulation 4 The financial year shall be the calendar year, 1 January to 31 December.

Regulation 5 The Secretary-General shall submit to the regular annual session of the General Assembly estimates for the following financial year. He may also submit such supplementary estimates as may be deemed necessary for the current financial year.

The estimates of the International Court of Justice shall be prepared by the Court, in consultation with the Secretary-General, and shall be submitted to the General Assembly by the Secretary-General, together with such observations as he may deem desirable.

Regulation 6 The estimates submitted to the General Assembly shall be divided into parts, sections and chap1r·rs, and shall be accompanied by:

A detailed statement of the estimated , xpenditure provided for under each chapter and each item of a chapter;

( b) A statement of the estimated miscellaneous or other income under appropriate headings;

( c) An explanatory statement with regard to the expenditures proposed in connexion with any new activity or any extension of an existing activity;

( d) A statement of the estimated expenditure of the current financial year, and the expenditure of the last completed financial year;

( e) An information annex containing the budgets or proposed budgets of the specialized

2. D'habiliter le Secretaire gen~ral, nonobstant les termes de !'article 20 du reglement financier provisoire, a accepter, lorsqu'il le jugera a prqpos contributions, qu'une partie de la contribution d'un Etat Membre pour l'exercice financier 1948 americain.

le 20 novembre 1947.

Annexe REGLEMENT FINANCIER PROVISOIRE

Article premier Le present reglement est etabli conformement aux dispositions de !'article 37 du reglement interieur provisoire et est intitule Reglement financier provisoire. II prend effet a compter de la date de

Article 2 Le present reglement regit la gestion financierc de !'Organisation des Nations Unies, y compris la Cour internationale de Justice.

Article 3 Le present reglement s'applique a la gestion fi-

tions et !'Organisation des Nations Unies.

Article 4 L'exercice financier coincide avec l'annee civile;

Article 5 Le Scerctairc general presente a la session annur lie ordinaire de I' Assemblee generale Jes previsions de depenses pour l'exercice financier suivant. II peut egalemt>nt presenter toutes previsions de depenses supplementaircs qu'il juge necessaires pour i'exercice courant.

Les previsions de dt'.·penses de la Cour intcrnaconsultation avcc le Sccrctaire general et presentfrs a I' Assernblee generale par cc dernier, en meme temps que les observations qu'il juge opportuncs.

Article 6 Les previsions de depenses presentees a l' Assemartic lcs c-t accompagnees:

a) D'un etat detaille des depenses prevues a articles;

b) D'un etat des previsions de recettes diverses c) D'un expose explicatif pour Jes depenses proposees se rapportant a tout nouveau domaine d'activite ou a toute extension d'un domaine d'activite existant;

d) D'un etat de previsions de deper,••" pour l'exercice courant et des depenses tln ,:1," "., ,-.::r exercice financier dos;

e) D'une annexe explicative contenant les budgets ou Jes propositions budgetaires des institutions

agencies, or such summaries therrof as the Serretary-General may deem appropriate and useful.

The estimates shall be submitted tc the Advisory Committee on Administrative and Budgetary Questions (hereinafter referred to as the "Advisory Committee") at least twelve weeks before the opening of the annm.i session of the General Assembly. They shall be examined by the Advisory Committee, which shall prepare a report thereon. The estimates, together with the Committee's report, shall be transmitted to all Members at least five weeks before the opening of the regular session of the General Asscmbly.

Regulation 8 Supplementary estimates shall be submitted to the Advisory Committee for examination and ffport.

Regulation 9 The estimates, and the reports of the Advisory Committee thereon, shall bc submitted to the General Assembly and referrt'd to the Administrative and Budgetary Committee of the General Assembly for consideration and report to the Assembly.

Regulation JO All appropriations ~hall require a two-thirds majority of the General Assembly in accordance with the provisions of Article 18, paragraph 2, of the Charter of the United Nations.

R,:gulation 11 Tht' adoption of the budget shall constitute an authorization to the Secrctary-G,~neral to incur obligations and make expenditurc:s for the purposes for which appropriations have been vnt(·d and up to the amounts so voted.

Th,· appropriations shall h(• availablt" for obligation, in JTS[)('Ct of good, supplied and .servicrs rcnclned rn th(· financial war to which the appropriations relate.

The Sc<Tetarv-G<·m-ral shall makl' allotment, in writing from the appropriations as voted by the Genna] Asscmblv and under such furthn suhheadin)!s as may appt·;u appropriat(' and necessary, before· obligations an· incurrr·d tlwn·urnlt-r.

Rr,!11/ation 12 Transfrrs by the Sccn-tary-Gcrn·ral within thl' total amount appropriated under the estirnat('S may be made to di(' ('Xtt'llt permitted bv the terms of tht· budget resolution adopted hy the Gnwral Assembly.

Regulation 13 Appropriations sh~II remain available to the extent that they are reyuin-d to meet the outstanding obligations as at 31 Dt-c(·mber represented by goods supplit'd and services rendered up to and i~cluding that date.

Rc.::ulation 14 The balance of appropriations shall be surrendered in accordance with tht" provisions of regulation 17. Outstanding obligations not represented by goods supplied or services rendered up to and general le jugera utile et opportun.

Les previsions de depenses sont presentees au Comite consultatif pour Jes questions administrade "Comite consultatif') douze semaines au moins avant l'ouverture de la session annuelle de l'As-

vision de depenses sont transmises en meme temps Etats Membres cinq semaines au moins avant l'ouverture de la session annuelle ordinaire de l'Assemblec generale.

Article 8 Les previsions de depenses supplementaires sont et presente un rapport a leur sujet.

Article 9

administratives et budgetaircs de I' Assemblee genesemblee.

Article JO Toutes Jes ouverturcs de credits sont votecs a la conformement aux dispositons de I' Article 18, paragraphe 2, de la Charte des Nations Unies.

Article 11 L'adoption du budget constitue une autorisation

quellcs les credits ont ete votes, jusqu'a concur• rcncc du montant de ces credits.

Les credits servent a couvrir lcs engagements n·ndus au cours de l'exercicc financier auqucl lcs credits sc rapportent.

echeant toute division nouvelle en sous-rubriqucs qu'il juge eonvenablc et neces5aire, avant d'<·ngager des dep<'mes imputables sur ccs credit~.

Article 12 Le Secretairc general peut effectuer des virements de credits ne depassant pas le montant total dispositions de la resolution budgetairc adoptec par l'Assemblee generale.

Article 13 Les credits rcstent disponibles clans la mcsurc nfressaire pour couvrir lcs depenses engagees dont le paicment n'est pas encore effectue le 31 deccmdes services rendus jusqu'a cctte date incluse.

Article 14 Le soldc des credits est annule conformement aux dispositions de !'article 17. Les depenses engagecs dont le paiement n'est pas encore effectue

including 31 December shall be a charge to the appropriations of the succeeding year.

The appropriations, subject to the adjustments to be effected in accordance with the provisions of regulation 1 7, shall be financed by contributions from Members according to the scale of assessments determined by the General Assembly. Pending the receipt of such contributions, the appropriations may be financed from the Working Capital Fund.

Regulation 16 The General Assembly shall determine the amount of the Working Capital Fund and any sub-divisions thereof.

Regulation 17 In the assessment of the contributions of Members, there shall be adjustments to the amount of the appropriations approved by the General Assembly for the following financial year in respect of:

Supplementary appropriations for which contributions have not previously been assessed on the Members;

( b) Estimated miscellaneous income for the financial year to which the appropriations relate;

( c) Miscellaneous income of former years for which credit has not previously been taken into account, and deficiencies in estimated income whirh was previously taken into account;

( d) Contributions resulting from the admission of new Members under thr provisions of regulation 19;

( e) Any balance of the appropriations of the last completed financial year surrendered under regulation 14.

Regulation 18 After the General Assembly has adopted the budget and determined the amount of the working capital fund and its sub-divisions, the Secretary- General shall:

( n) Transmit all rdcvant documents to Members;

( b) Inform Members of their commitments in respect of annual contributions and of advances to the working capital fund;

( c) Request thc>m to ITmit their contributions and any advances to the working capital fund.

Regulation 19 New Members shall bc> required to make a contribution for the year in which they are first admitted and an advance to the working capital fund, at rates to be determined by the General Assembly.

Regulation 20 Annual contributions and advances to the working capital fund shall be assessed and paid in the currency of the State in which the United Nations has its headquarters.

Regulation 21 Payments made by a Member shall be applied first as a credit to the working capital fund and then to the contributions due in the order in which the Member was assessed.

Regulation 22 States which are not Members of the United Nations, but which become parties to the Statute Les depenses prevues au budget, compte tenu des

contributions, Jes depenses budgetaircs peuvent etre couvertes par le fonds de roulcment.

Article 16 de roulement et de ses subdivisions.

Article 17 contributions des Etats Membrcs a concurrence du pour I'exercice financier suivant, en fonction:

part de contribution de chaque Etat Membre n'a pas ete determinee precedemment;

b) Des recettes accessoires prevues pour l'exercice financier auquel ces credits se rapportent;

C) Des revenus divers des annees precedentes dont le produit n'a pas encore ete pris en compte prevu a ete pris en compte par anticipation;

d) Des contributions resultant de !'admission de nouveaux Membres, conformement aux dispositions de !'article 19;

e) De tous soldes de credits restant disponibles comme prevu a !'article 14.

Article 18

subdivision, le Secretaire general doit:

a) Transmettrc aux Etats Membre5 tous Jes documents utiles;

b) Faire connaitre aux Etats Membres le moncontribution annuelle et leurs avances au fonds de roulement; contributions et de leurs avances au fonds de roulemcnt.

Article 19 contribution pour l'annee au cours de laquelle ils sont admis ainsi qu'une avance au fonds de roulesemblee generale.

Article 20 Les contributions annuelles et Jes avanccs faite., au fonds de roulement sont ealculees <"t payees dans !'Organisation a son siege.

Article 21 Les versements effectues par un Etat Membre sont d'abord portes a son credit au fonds de roulement, puis viennent en deduction des contributions qui lui incombent en vertu d~ la repartition.

Article 22 Les Etats non membres de !'Organisation des Nations Unies mais qui deviennent parties au

of the International Court of Justice, shall contribute to the expenses of the Court in amounts as may be determined by the General Assembly. Such amounts shall be taken to account as miscellaneous income.

Regulation 23 The Secretary-General shall designate the bank or banks in which the funds of the Organization shall be kept.

Regulation 24 The Secretary-General shall:

Establish detailed financial rules and procedures in order to ensure effective financial administration and the exercise of economy;

( b) Cause an accurate record to be kept of all capital acquisitions and all supplies purchased and used;

( c) Render to the auditors with the accounts a statement as at 31 December of the financial year

concerned, showing the supplies in hand and the assets and liabilities of the Organization, together with a statement of losses of cash, stores and other assets written off under regulation 27;

( d) Cause all 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 bas not previously been made;

( e) Designate the officials who may receive monies, incur obligations and make payments on behalf of the United Nations;

(!) Maintain an internal financial control which shall provide for an effective current examination or review of financial transactions in order: (i)

To ensure the regularity of the receipt, disposal and custody of al! funds and other financial resources of the Organization;

To ensure the conformity of all expenditures with the appropriations or other financial provisions voted by the General Assembly;

iii

To obviate any uneconomic use of the resources of the Organization.

Regulation 25 No contract, agreement or undertaking of any nature, involving a charge against the United Nations exceeding $US100 shall be entered into, or have any force or effect, unless:

Credits are reserved in the accounts to discharge any obligation which may come in course of payment in the financial year under such contract, agreement or undertaking;

( b) The charge is a proper one against the United Nations; and

( c) Proof has been provided that the service is for the benefit of the United Nations and the cost thereof is fair and reasonable.

The Board of Auditors shall draw the attention of the General Assembly to any case where, in the opinion of the Board, any charge has been improperly made or was in any way irregular. Statut de la Cour internationale de Justice contri-

sont considerees comme revenus divers.

Article 23 banques clans lesquelles seront deposes les fonds de !'Organisation.

Article 24 Le Secretaire general: observer en matiere de finances de maniere a assurer une gestion financiere efficace et economique;

b) Fait tenir une comptabilite de toutes les acquisitions de capital, ainsi que de tout materiel neuf ou en service;

c) Presente aux commissaires aux comptes, en meme temps que la comptabilite proprement dite, un etat arrete au 31 decembre de l'exercice finan-

application de l'article 27;

d) Prescrit que tout paiement doit etre effectue ments attestant que les services ou Jes marchandises qui font l'objet du paiement ont bien ete re~us et n'ont pas ete regles auparavant;

e) Designe les fonctionnaires autorises a recetuer des paiements au nom de !'Organisation;

t) Etablit un systeme de controle financier interieur permettant d'exercer une surveillance permanente ou une revision d'ensemble effective des transactions financieres en vue: i) De constater la regularite des operations d'enautres ressources financieres de I'Organisation; ii) De- verifier la conformite de toutes Jes deautres dispositions financieres votees par l' Assemblee generale; iii) De prevcnir toute utilisation abusive des ressources de !'Organisation.

Article 25 Aucun contrat, accord ou engagement de nature quelconquc entrainant pour !'Organisation des depenses excedant 100 dollars americains ne peut etre signe, mis en vigueur ou recevoir son effet, sans que:

a) Des fonds soient reserves pour regler toutes depenses dont l'echeance peut survenir au cours de l'exercice financii:-r du fait de cc contrat, de cet accord ou de cet engagement;

b) Le paiement reclame concerne bien I'Orga-

Nations Unies est bicn la beneficiaire des services

cas ou, a son avis, une depense ne se justifie pas ou presente un caractere quelconque d'irregularite.

The Secretary-General may make such ex gratia payments as he deems to be necessary in the interests of the United Nations, provided that a statement of such payments shall be submitted to the · General Assembly with the annual accounts.

Regulation 27 The Secretary-General may, after full investigation, authorize the writing off of losses of cash, stores and other assets, subject to the requirements of regulation 24 ( c) .

Regulation 28 Tenders for equipment, supplies and other requirements shall be invited by advertisement, except where the Secretary-General deems that, in the interest of the United Nations, a departure from the rule is desirable.

Regulation 29 The accounts of the Organization shall be kept in the currency of the State in which the United Nations has its headquarters, provided, however, that the local accounts of branch offices may be maintained in the currency of the country in which they are situated.

Regulation 30 There shall be established one cash control record in which shall be recorded all cash receipts accruing to the benefit of the Organization. The cash control record shall be divided into such subsidiary receipts classifications as may be deemed necessary.

Regulation 31 Cash shall be deposited 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 32 The accounts shall consist of:

Budget accounts showing:

Original appropriations;

Appropriations after modification by any transfers, carried out in accordance with the provisions of regulation 12;

iii

Credits, if any, other than appropriations made available by the General Assembly;

Allotments made;

Obligations incurred;

( vi) Expenditures.

( b) A cash account showing all cash receipts and actual disbursements made;

~eparate accounts for the Working Capital Fund, its sub-funds, and any other fund which may be established;

( d) Property records showing:

Capital acquisitions and disposals;

Equipment and supplies purchased, used and on hand.

( e) Such records as will provide for a statement of assets and liabilities for each fund at 31 December of each financial year.

Regulation 33 The accounts shall be submitted by the Secretary-General to the Board of Auditors by 31 March following the end of the financial year.

Le Secretaire general peut accorder a titre gracieux les indemnites qu'il juge necessaires dans l'interet de !'Organisation, pourvu qu'un etat de ccs paiements soit presente a I' Assemblee generale avec la comptabilite annuelle.

Article 27 approfondie autoriser a passer par profits et pertes le montant des pertes de fonds, reserves, ou autres avoirs, sous reserve des dispositions de l'article 24 c).

Article 28 Les offres de soumission relatives a l'equipeprovoquees par voie d'annonces, sauf lorsque le Secretaire general estimc que l'interet de !'Organisation des Nations Unies justifie une derogation a cette regle.

Article 29 La comptabilite de !'Organisation est tenue clans la monnaie de l'Etat ou !'Organisation des Nations Unies a son siege, etant entendu toutefois que la comptabilite locale de chaque bureau annexe reste tenue clans la monnaie du pays ou ii est situe.

Article 30 II est etabli un livre de caisse unique ou sont inscrites toutes Jes recettes de !'Organisation. Le livre de caisse comprend autant de categories de recettes que l'on juge necessaire.

Article 31 Les fonds sont deposes a un OU plusieurs comptes bancaires, selon Jes besoins; les comptes separes, OU les comptes speciaux necessitant des conformement aux regles appropriees concernant et fonds.

Article 32 La comptabilite comprend:

a) La comptabilite budgetaire faisant ressortir: i) Les ouvertures de credits initiales; ii) Les ouvertures de credits apres modification par virements effectues conformement aux dispositions de l'articlc 12;

par l'Assemblee generale, s'il s'cn trouve; iv) Les credits accordcs; v) Les engagements contractes; vi) Les depcnses.

b) Un comptc de caisse ou sont portces toutes lcs recettcs en especcs et Jes sommes effectivement decaissccs;

c) Les comptes distincts du fonds de roulcment, rait ctre cree;

d) Un compte de capital faisant apparaitre: i) Les acquisitions et dispositions de capital; ii) Le materiel et Jes fournitures achetes, en service et a l'inventaire.

e) Le bilan de chaque fonds arrete au 31 decembre de chaque exercicc financier.

Article 33

qui suit la fin de l'exercice financier.

APPOINTMENT OF EXTERNAL AUDITORS

A board of three auditors, each of whom shall be the Auditor-General ( or officer holding equivalent title) of a Member Government, shall be appointed by the General Assembly . as Exte:nal Auditors of the accounts of the United Nations and of such specialized agencies as shall have agreed thereto. The appointments. shall be made in the following manner, and subject to the following provisions:

In 1947, and every year thereafter, the General Assembly at its regular session shall appoint an auditor to take office from 1 .July of the following year and to serve for a period of three years·

( b) The auditors in office shall constitute the Board of Auditors, which shall elect its own Chairman and adopt its own rules of procedure;

( c) The Board, subject to the budgetary provision made by the General Assembly for the cost of audit, and after consultation with the Advisory Committee on Administrative and Budgetary Questions relative to the scope of the audit, may conduct the audit, subject to the provisions of this regulation, in such manner as it thinks fit and may engage commercial public auditors of international repute;

( d) If any member of the Board ceases to hold the national office described in the opening paragraph of this regulation, he shall be replaced by his successor in the national office described;

( e) The Board of Auditors shall submit its report, together with the certified accounts and such other statements as it thinks necessary, to the General Assembly to be available to the Advisory Committee on Administrative and Budgetary Questions not later than 1 June following thf" end of the financial year to which thf" accounts ri·latc. The Advisory Committee shall forward to thr General Assembly its commrnts, if any, on th<' audit report;

(/) The audit shall be carried out by the Board of Auditors subject to the requiremrnts of th,· General Assembly as established by resolution thereof.

TRUST AND OTHER SPECIAL FUNDS Regulation 35 Appropriate separate accounts shall be maintained for trust funds and other special funds for the purpose of accounting for unclaimed monies, and monies received and held in suspense, and for projects where the transactions involve a cycle of operations. The purpose and limits of each trust or other special fund established shall be clearly defined by the appropriate authority.

INVESTMENTS Regulation 36 The Secretary-General may make short-term investments of monies which are not needed for immediate requirements and shall inform the Advisory Committee periodically of the investments which he has made.

Notwithstanding tht'st' provisions, the Secretary-General may make longterm investments on account of the Joint Staff Pension Scheme on the advice of the Investments Committee, established under the Provisional Regulations for the United Nations Joint Staff DESIGNATION DE C0MMISSAIRES Al/X C0MPTES

Un comite de trois commissaires, dont chacun tionnaire possedant un titre equivalent) d'un Etat Membre, est nomme par l'Assemblee generate comptcs de !'Organisation des Nations Unies et accord. Les designations se font de la maniere suivante, et conformement aux dispositions ci-apres: scmblee gencrale nomme, !ors de sa session ordi-

une duree dt' trois ans:

b) Les commissaires aux comptes en functions constituent le Cornite des commissaircs aux rnrnptes qui elit son proprc President et adoptt' son propre reglemrnt interieur; taires ouverts par l' Asscmblee generalc pour ('OUvrir ks depcnses afferrntes a la verification des consultatif pour les questions adrninistratives l't budgetaires l'ctendue des verifications a faire, peut proceder a ('t'S verifications, comptc tcnu des dispositions du present reglement, scion ks modalites qu'il juge appropriees, en employant le cas f-cheant des experts comptables publics de reputation intcrnationale;

d) Si un rnnnbre du Comite cesse d'occuper clans son pays lt' poste rnentionne au premier paragraphe du prest'nt article, son succcsseur au poste susmt'ntionne le rcmplacr dam lcs functions en question;

e) Le Cornite dt's commissairrs aux comptes soumet a l' A,scmblfr generale SOIi rapport avec Jes comptes certifies rxacts et ks autrcs declarations que lr Comite jugr nect'ssaires, de fa~on quc tatif pour Jes questions administratives et budgel't·xrTcicc financier auquel h·s compks sc rapportcnt. Le Comite consultatif prfscnte :.'ii y a li,·u port de verification des comptes. procede a la verification drs cornptrs rn trnant cornpte des exigenC('S d<' l' Assrrnblfr genera le, tclks quc cdk-ci le, fornmlc <lans sl'S rfmlutions. FoNOS FIDUCL\IRES ET AIJTRF.S FONDS spf:cutrx Article 35 I ks l'0rnptt-s appropries et distincts sont etablis pot•r lcs fnnds faisant l'objet d'un fideicommis et autrcs fonds spfriaux, en vue de comptabiliser lcs sommes non reclamecs, les sornmes n~ucs et en porte un cycle d'operations. L'autoritc competente <let,·rmine l'ob jet et Jes specifications de chaque fonds fiduciaire OU autre fonds special ainsi crcc.

PLACEMENTS Article 36 Le Secretaire general est autorise a placer a des besoins irnmediats; ii fera periodiquement connaitre au Comite consultatif Jes placements Par derogation a ces dispositions, 1r effectues. St'crctaire general est autorise, apri-s avoir consulte ment provisoire de la Caisse commune des pensions du personnel de !'Organisation des Nations lJ nies, a faire des placements a long termc pour

Pension Scheme, and in respect of the Library Endowment and other special funds.

speciaux.

Income from investments of the Working Capital Fund shall be accounted for as miscellaneous des revenus divers. income.

Income from investments of the Staff Provident Fund shall be credited to the Pension Fund.

de prevoyance du personnel est porte au credit de la Caisse des pensions.

Regulation 38 Article 38 Aucune resolution entrainant des depenses im- No resolution involving exprnditure from the putables sur Jes fonds de !'Organisations des Na- United Nations funds shall be approved by a Council unless the Council has before it a report tions Unies ne peut recevoir !'approbation d'un from the Secretary-General on the financial im- Consc-il si celui-ci n'a ete prealablement saisi d'un plications of the proposals and an estimate of the costs involved in the specific proposal.

Where, in the opinion of the Secretary-General,

depenses qu'entrainerait !'adoption de la proposition en question. the proposed expenditure cannot be made from Lorsque le Secretairc general estime que Jes the existing appropriations, it shall not be incurred until the General Assembly has made the depcnses envisagees ne peuvent pas etre imputees necessary appropriations unless the Secretary-Gencffectuees avant que l'Assemblee generale ait vote eral certifies that provision can be made under the conditions of the resolutions of the General general nc certifie qu'il est possible de prendre des Assembly relating to unforeseen and extraordinarv dispositions en vertu des resolutions de 1' Assemblee expenses and the Working Capital Fund.

generale concernant Jes depenses imprevues OU extraordinaires et le fonds de roulcment.

164 (II). Supplementary estimates for the 164 (II>. Previsions de depenses suppleflnancial year 1947 mentaires pour l'exercice 1947 The General Assembly resolves that:

For the financial year 1947, an amount of l. Pour l'exercice financier 1947, un credit de 876.568 dollars americains est ouvert a titre de $US876,568 is hereby appropriated as a supplement to the amount of $US27, 740,000 apsupplement au credit de 27.740.000 dollars amepropriated by resolution 68 (I) 1 adopted on 14 December 1946, as follows:

le 14 dccembrc 1946, commc suit: (Voir page suivante).

Amount Supplemeniary appropriated appropriation:

Revised b)' resolution amounts of 68(1) part B decrease appropriation Section PART I-UNITED NATIONS Dollars (US)

Dollars (US)

I For expenses of travel of representatives to the General Assembly and travel of members of committees and commissions ......... .

1,090,500 -( 68,371)

1,022,129 II For expenses of personnel services . . . . . . . . .

13,999.223 1,955,141 15,954,%4 III For expenses of contributions to the Staff Provident Fund, Provisional Staff Retirement Scheme and related benefits ........ .

2,301,179 -(865,496)

1,435,683 IV For expenses of common services ........ .

5,966,500 149,723 6,116,223 V For expenses of establishment of headquarters and initial recruitment of staff ....... .

3,074,000 -(99,085)

2,974,915 VI For expenses of advisory social welfare func-

tions .............................. .

670,186 -(115,344)

554,842

TOTAL, Part I ..................... .

27,101,588 956,568 28,058,156 PART II-INTERNATIONAL COURT OF JUSTICE VII For expenses of the International Court of

Justice ............................ .

387,894 -(55,000)

332,894 VIII For expenses of the Registry and Common Services of the International Court of Justice 250,518 -( 25,000)

225,518

ToTAL, Part II.....................

638,412 -(80,000)

558,412

TOTAL, Parts I and II..................

27,740,000 876,568 28,616,568

pendant la seconde partie de sa premiere session page

II. APPOINTMENT, PROBATION AND PROMOTION II. NOMINATIONS, STAGES ET PROMOTIONS

SCOPE AND APPLlCATION PORTEE ET MISE EN VIGUEUR

THE FINANCIAL YEAR EXERCICE FINANCIER THE BUDGET BUDGET

TRANSFERS \VlTl!J;\J APPROl'RL\TJOXS V!REMENT DE CRJ'.DITS AVAILAmL!TY OF APPROPRIATIONS AT THE CLOSE CREDITS DISPONIBLES A LA FIN DE L'EXERCICE OF TlJE FINANCIAL YEAR FINANCIER

CONSTITUTION DES FONDS PROVISION OF FUNDS

CUSTODY OF FUNDS DEPOT DES FONDS INTERNAL CONTROL CONTROLE INTERIEUR

THE ACCOUNTS COMPTABILITE

COUNCIL RESOLUTIONS INVOLVING UNITED RESOLUTIONS DES CoNSEILS ENTRAiNANT DES DEPENSES POUR L'ORGANISATION NATIONS EXPENDITURES DES NATIONS UNIES

incrt:ase or

• mg the second part of its first sess10n, page 128.

Who adopted this document and its mandates?

What other versions does this mandate have?

What subjects does this mandate have?

What’s in this document?

Article 9

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