Accountability Framework, Enterprise Risk Management and Internal Control Framework, and Results-Based Management Framework

A/RES/63/276View PDF

Who adopted this document and its mandates?

A Resolution of the General Assembly, under agenda item 117 Review of the efficiency of the administrative and financial functioning of the United Nations, published in 2008.

Who cites this mandate in the budget?

1 entity

Entity	(Sub-)Programme	Title	Total mandates cited	Expenditure
	Subprogramme 4	Business transformation and accountability	7

Historical expenditure covers the complete programme or subprogramme, not this mandate. For an overview of all UN entities and programmes, see UN entities and programmes.

Who cites this mandate in the budget?

1 entity

Entity	(Sub-)Programme	Title	Total mandates cited	Expenditure
	Subprogramme 4	Business transformation and accountability	7	—

Historical expenditure covers the complete programme or subprogramme, not this mandate. For an overview of all UN entities and programmes, see UN entities and programmes.

Which reports were submitted under this mandate?

1 report · 2010

Year	Symbol	Title		Mandate resolution
2010	A/64/640	Towards an accountability system in the United Nations Secretariat report of the Secretary-General		A/RES/63/276

What subjects does this mandate have?

12 subjects

Accountability Administrative Reform Information Exchange Internal Oversight Management Information Systems Managers Performance Appraisal Recruitment Report Preparation Results-Based Management Risk Management Staffing

What’s in this document?

28 operative paragraphs

Takes note of the report of the Secretary-General on the accountability framework, enterprise risk management and internal control framework, and results-based management framework,Error: Reference source not found and the related section of the report of the Independent Audit Advisory Committee on its activities for the period from 1 January to 31 July 2008;Error: Reference source not found

Also takes note of the report of the Office of Internal Oversight Services on the review of results-based management in the United Nations,Error: Reference source not found and the report of the Joint Inspection Unit on results-based management in the United Nations in the context of the reform processError: Reference source not found and the comments of the Secretary-General thereon;Error: Reference source not found

Endorses the conclusions and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions,Error: Reference source not found subject to the provisions of the present resolution;

Reaffirms its commitment to strengthening accountability in the Secretariat and the accountability of the Secretary-General to Member States and the achievement of results, and emphasizes the importance of establishing real, effective and efficient mechanisms that foster institutional and personal accountability;

Stresses that accountability is a central pillar of effective and efficient management that requires attention at the highest level;

Reaffirms paragraph 2 of its resolution 60/257, in which it endorsed the benchmarking framework for the implementation of results-based management in the United Nations, and that the implementation of any proposal on the accountability of the Secretariat to Member States shall in no way call into question the sole prerogative of Member States in respect of defining the roles and responsibilities of the intergovernmental bodies and oversight bodies for results-based management, including all aspects of programme planning, budgeting, monitoring and evaluation;

Strongly urges the Secretary-General to respect the sole prerogative of Member States regarding the application of the proposed actions included in paragraph 86 of his report,⁸ in particular principle 4, and requests him to refrain from redefining the roles and responsibilities of the intergovernmental bodies and oversight bodies for results-based management, including all aspects of programme planning, budgeting, monitoring and evaluation;

⁸A/62/701 and Corr.1.

Decides not to endorse the proposed accountability framework;

Requests the Secretary-General to submit to the General Assembly, for consideration at the first part of its resumed sixty-fourth session, in consultation with the respective oversight bodies, drawing on the expertise of relevant United Nations entities and taking fully into account all relevant resolutions on accountability, a comprehensive report including, inter alia:

A clear definition of accountability and proposals on accountability mechanisms, including clear parameters for their application and the instruments for their rigorous enforcement, without exceptions at any level, and a clear definition of roles and responsibilities;

Clear and specific measures to ensure the access of Member States to timely and reliable information on results achieved and resources used by the United Nations Secretariat, as well as its performance including on measures to improve performance reporting;

Concrete measures to ensure the timely implementation of the recommendations of the oversight bodies;

Measures to strengthen personal accountability within the Secretariat and institutional accountability towards Member States on the results achieved and resources used;

Measures to ensure transparency in the selection and appointment process of senior managers, including at the Assistant Secretary-General and Under-Secretary-General levels;

Concrete proposals on the reform of the performance appraisal system, taking fully into account the views of staff, as well as on sanctions for under-performance and rewards for outstanding performance to be applied for staff and senior management, including at the Assistant Secretary-General and Under-Secretary-General levels;

A clear definition of responsibilities resulting from the delegation of authority, and clear guidelines for programme managers for exercising that authority and actions to improve the system of the delegation of authority, including, inter alia, through systematic reporting mechanisms on how the delegated authority is exercised;

Measures taken to implement the results-based management framework, including measures taken by the Secretary-General to strengthen the senior management’s leadership and commitment to promoting and supporting a culture of results in the United Nations, as well as a common understanding of results-based management and its implications;

Scope, parameters and time frame for the application of a reliable results-based management information system, including detailed information on its compatibility with existing and projected information management systems;

A proposed detailed plan and road map for the implementation of the enterprise risk management and internal control framework;

An explanation of how the measures to strengthen the Secretariat’s accountability mechanisms would address the significant flaws in terms of internal monitoring, inspection and accountability regarding the management of the United Nations oil-for-food programme;

Approves, under the programme budget for the biennium 2008–2009, the creation of one position at the P-4 level under section 28A, Office of the Under-Secretary-General for Management, to be financed under general temporary assistance for nine months, the primary objective being the preparation of the report referred to in paragraph 9 above, and to be reported in the context of the second performance report on the programme budget;

Also approves, under the programme budget for the biennium 2008–2009, the redeployment of two posts (one P-4 and one General Service (Principal-level)) from section 29, Internal oversight, to section 28A, Office of the Under-Secretary-General for Management, as well as the amount of 24,000 United States dollars in non-post resources;

Takes note of paragraph 38 of the report of the Advisory Committee on Administrative and Budgetary Questions with regard to the pilot project referred to in paragraph 104 (b) of the report of the Secretary-General;

Requests the Secretary-General to submit a report, to be considered by the Fifth Committee at the first part of the resumed sixty-fourth session of the General Assembly, on the modalities to be applied regarding the sharing of information contained in consultants’ reports on management-related issues;

Decides that the consultants’ reports referred to in paragraph 13 above are to be made available by the Secretary-General, upon the request of Member States, subject to approval by the General Assembly of the modalities to be applied;

Notes the existing practice of informal sharing of consultants’ reports, and decides that the Secretary-General is to continue this practice, pending a decision on the report mentioned in paragraph 13 above;

Requests the Secretary-General to entrust the Office of Internal Oversight Services with carrying out a review of the practices of the Secretariat in this regard;

Invites the Sixth Committee to consider the legal aspects of the report of the Secretary-General entitled “Information-sharing practices between the United Nations and national law enforcement authorities, as well as referrals of possible criminal cases related to United Nations staff, United Nations officials and experts on mission”,⁹ without prejudice to the role of the Fifth Committee as the Main Committee of the General Assembly responsible for administrative and budgetary matters.

⁹A/63/331.

Who adopted this document and its mandates?

Who cites this mandate in the budget?

Who cites this mandate in the budget?

Which reports were submitted under this mandate?

What subjects does this mandate have?

What’s in this document?

Table of contents

Who cites this mandate in the budget?