Shifting the Management Paradigm in the United Nations

A/RES/72/266AView PDF

Who adopted this document and its mandates?

A document of the General Assembly, under agenda item 134 Review of the efficiency of the administrative and financial functioning of the United Nations, published in 2018.

Who cites this mandate in the budget?

3 entities

(Sub-)Programme	Title	Total mandates cited
Programme 25	Management and support services	47
Programme 25	Management and support services	19
Subprogramme 1	Internal audit	1

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?

3 entities

(Sub-)Programme	Title	Total mandates cited	Expenditure
Programme 25	Management and support services	47	—
Programme 25	Management and support services	19	—
Subprogramme 1	Internal audit	1	—

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?

13 reports · 2019–2026

Year	Symbol	Title	Mandate resolution
2026	A/81/78	Financial performance report on the programme budget for 2025 report of the Secretary-General	A/RES/72/266A
2025	A/80/412	Performance report on the budget of the International Residual Mechanism for Criminal Tribunals for 2024 report of the Secretary-General	A/RES/72/266A
2025	A/80/89	Financial performance report on the programme budget for 2024 report of the Secretary-General	A/RES/72/266A
2024	A/79/373	Performance report on the budget of the International Residual Mechanism for Criminal Tribunals for 2023 report of the Secretary-General	A/RES/72/266A
2024	A/79/83	Financial performance report on the programme budget for 2023 report of the Secretary-General	A/RES/72/266A

What subjects does this mandate have?

7 subjects

Administrative Reform Financial Management Leadership Management Organizational Change Personnel Management Programme Budgeting

What’s in this document?

19 operative paragraphs

Takes note of the reports of the Secretary-General;1,2

Welcomes the Secretary-General’s commitment to improving the ability of the United Nations to deliver on its mandates through management reform, and looks forward to deliberations on his proposed reforms;

Endorses the conclusions and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions,3 subject to the provisions of the present resolution;

Recalls paragraphs 8 and 39 of the report of the Advisory Committee, and looks forward to receiving a comprehensive report on the proposals of the Secretary-General, as contained in his main report, for its consideration;

Emphasizes that reform initiatives should be integrated, coherent and mutually reinforcing;

Recalls paragraph 46 of the report of the Advisory Committee, approves the proposed change from a biennial to an annual budget period on a trial basis, beginning with the programme budget for 2020, and requests the Secretary-General to conduct a review of changes to the budgetary cycle in 2022, following the completion of the first full budgetary cycle;

Decides to review at its seventy-seventh session, with a view to taking a final decision, the implementation of the annual budget;

Recalls paragraph 49 of the report of the Advisory Committee, and decides that the plan outline shall be submitted every three years;

Also recalls its resolutions 41/213, 58/269 and 62/224 of 22 December 2007 and paragraph 53 of the report of the Advisory Committee, and decides that the plan outline and programme plan are the principal policy directives of the United Nations, which serve as the basis for programme planning, budgeting, evaluation and monitoring;

Decides that the proposed programme budget document shall consist of three parts:

Part I: the plan outline, which endorses the long-term priorities and the objectives of the Organization;

Part II: the programme plan for programmes and subprogrammes and programme performance information;

Part III: the post and non-post resource requirements for the programmes and subprogrammes;

Also decides that parts I and II shall be submitted through the Committee for Programme and Coordination and part III through the Advisory Committee for the consideration of the General Assembly;

Reiterates that the Committee for Programme and Coordination and the Advisory Committee should examine the proposed programme budget in accordance with their respective mandates and, preserving the sequential nature of the review processes, submit their conclusions and recommendations to the General Assembly for the final approval of the programme budget, and requests the Secretary-General to assess the impact of the changes to the budgetary cycle on the work of the relevant subsidiary bodies of the Assembly;

Reaffirms that no changes to the budget methodology, established budgetary procedures and practices or the financial regulations may be implemented without prior review and approval by the General Assembly in accordance with established budgetary procedures;

Takes note of paragraphs 64 and 67 to 69 of the report of the Advisory Committee, and decides not to implement any changes at present regarding any expansion of exceptional budgetary authorities, unforeseen and extraordinary expenses, the Secretary-General’s limited budgetary discretion and the current level of commitment authority for additional resource requirements arising from decisions of the Security Council related to the maintenance of international peace and security;

Requests the Secretary-General to undertake an assessment of the mechanisms and levels of discretionary managerial authorities that may be required in order to address unanticipated programmatic needs and to report thereon to the General Assembly at its seventy-third session;

Recalls paragraph 70 of the report of the Advisory Committee, and decides not to increase the level of the Working Capital Fund.

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?