Shifting the Management Paradigm in the United Nations

A/RES/72/266BView 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?

4 entities

(Sub-)Programme	Title	Total mandates cited
Programme 25	Management and support services	47
Programme 25	Management and support services	19
Programme 25	Management and support services	7
Peacekeeping Operations	Administrative and budgetary aspects of the financing of the United Nations peacekeeping operations	4

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?

4 entities

(Sub-)Programme	Title	Total mandates cited	Expenditure
Programme 25	Management and support services	47	—
Programme 25	Management and support services	19	—
Programme 25	Management and support services	7	—
Peacekeeping Operations	Administrative and budgetary aspects of the financing of the United Nations peacekeeping operations	4	—

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/72/266 A
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/72/266 A
2025	A/80/89	Financial performance report on the programme budget for 2024 report of the Secretary-General	A/RES/72/266 A
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/72/266 A
2024	A/79/83	Financial performance report on the programme budget for 2023 report of the Secretary-General	A/RES/72/266 A

What subjects does this mandate have?

7 subjects

Accountability Administrative Reform Internal Oversight Management Organizational Change Organizational Reform Purchasing

What’s in this document?

28 operative paragraphs

B¹

¹Resolution 72/266, in section VI of the Official Records of the General Assembly, Seventy-second Session, Supplement No.49 (A/72/49), vol. I, becomes resolution 72/266 A.

Reaffirms the role of the General Assembly and its relevant intergovernmental and expert bodies, within their respective mandates, in planning, programming, budgeting, monitoring and evaluation;

Also reaffirms that the Fifth Committee is the appropriate Main Committee of the General Assembly entrusted with responsibilities for administrative and budgetary matters, and reaffirms the role of the Committee in carrying out a thorough analysis and in approving human and financial resources and policies, with a view to ensuring full, effective and efficient implementation of all mandated programmes and activities and the implementation of policies in this regard;

Further reaffirms the role of the General Assembly with regard to the structure of the Secretariat, including the creation, conversion, suppression and redeployment of posts;

Reaffirms the established budgetary procedures and methodologies, based on its resolutions 41/213, and 42/211 of 21 December 1987, and calls for strict adherence to the framework contained in its resolution 72/266 A;

Requests the Secretary-General to submit to the General Assembly for its consideration and approval any proposed amendments to the financial and staff regulations, along with the rationale for the proposed amendments;

Takes note of the report of the Secretary-General;2

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;

Welcomes the commitment of the Secretary-General to improving the ability of the United Nations to deliver on its mandates through management reform;

Stresses that accountability is a central principle of management reform;

Welcomes the efforts of the Secretary-General towards a strong culture of accountability throughout the Secretariat, acknowledges that a culture of accountability stems from the leadership of an organization, and stresses that an effective accountability system is central to successful management of the Organization;

Requests the Secretary-General to continue to develop a clear, simple and transparent system for delegating authority, to ensure that responsibilities and accountability are aligned;

Underlines the crucial role of oversight bodies, including the Office of Internal Oversight Services, the Board of Auditors and the Joint Inspection Unit, and calls upon the Secretary-General to make use of the expertise of these bodies in the reform process, as appropriate, by implementing their relevant recommendations;

Decides to approve the reorganization of the current Department of Management and Department of Field Support into the proposed new Department of Management Strategy, Policy and Compliance and Department of Operational Support;

Takes note of paragraph 31 of the report of the Advisory Committee;

Requests the Secretary-General to put in place additional measures aimed at ensuring operational effectiveness and strong internal controls for enhanced accountability;

Also requests the Secretary-General to submit to the General Assembly at the main part of its seventy-third session, for its consideration and decision, a comparative assessment of placing human resources functions in a single consolidated department or two distinct departments, with a view to ensuring a unified approach, optimizing the distribution of functions and avoiding duplication;

Approves the proposed new subsections 29A to 29D of section 29, Management and support services, of the programme budget for the biennium 2018–2019;

Decides that the proposed Office of Finance and Budget shall be designated as the Office of Programme Planning, Finance and Budget;

Approves the consolidation of the functions currently under the Office of Information and Communications Technology of the Department of Management and the Information and Communications Technology Division of the Department of Field Support;

Welcomes the proposal by the Secretary-General to create a new Uniformed Capabilities Support Division as a single point of contact for troop- and police-contributing countries on all administrative and logistical issues related to force generation, memorandums of understanding, contingent-owned equipment and reimbursement, and requests the Secretary-General to further strengthen its role in order to streamline payments to troop- and police-contributing countries in a timely manner;

Decides to maintain the current name of the Headquarters Committee on Contracts and place its secretariat within the Office of the Under-Secretary-General for the Department of Management Strategy, Policy and Compliance;

Also decides that the proposed Enabling Section shall be established as an “Enabling and Outreach Service”, to be headed at the D-1 level, tasked, inter alia, with outreach to Member States;

Requests the Secretary-General to submit proposals on strengthening the role of regional procurement hubs, in particular the Regional Procurement Office in Entebbe, Uganda, in the context of his next report on procurement;

Also requests the Secretary-General to ensure compliance with the relevant resolutions, regulations and rules governing United Nations procurement;

Further requests the Secretary-General to consider options for the Department of Management Strategy, Policy and Compliance to have necessary and sufficient information to strengthen compliance and accountability in the procurement function within the Secretariat, and to report thereon in the context of his next report on procurement;

Recognizes the high level of risk inherent in United Nations procurement activities, and requests the Secretary-General to entrust the Office of Internal Oversight Services with continuing to monitor United Nations procurement and report thereon biennially in conjunction with the related report of the Secretary-General on procurement;

Decides that the proposed reorganization shall be implemented within the approved resources allocated for the current Department of Management and Department of Field Support;

Requests the Secretary-General to undertake a comprehensive review of the implementation of the present resolution and to report thereon to the General Assembly at the main part of its seventy-fifth session.

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?

B1

Table of contents

Who cites this mandate in the budget?

B¹