Budgetary and financial situation of the organizations of the United Nations system

A/69/305 (13th)

The present note by the Secretary-General transmits to the General Assembly the statistical report of the United Nations System Chief Executives Board for Coordination on the budgetary and financial situation of the organizations of the United Nations system.

In its resolution 63/311 on system-wide coherence, the Assembly requested the Secretary-General to create a central repository of information on operational activities for development, including disaggregated statistics on all funding sources and expenditures, building on the comprehensive statistical analysis of the financing of operational activities for development, and to ensure appropriate and user-friendly online access and regular updating of the information contained therein.

In its decision 67/553 B on administrative and budgetary coordination, the Assembly requested the Secretary-General, in his capacity as Chair of the United Nations System Chief Executives Board for Coordination, to coordinate the annual compilation of analysis relating to the financial situation of organizations participating in the common system, including a focus on the budgetary implications of adjustments to all elements of staff costs, for both the most recently completed calendar year and on the basis of projections for the subsequent calendar year, and to submit the related report to the General Assembly at its sixty-ninth session.

The secretariat of the United Nations System Chief Executives Board for Coordination (CEB) has worked continuously to enhance the structure and content of the present report. In particular, each new release of the survey has included more comprehensive data on revenue and expenses relating to extrabudgetary resources from Governments and from non-State donors.

The report follows the same structure as the previous report (A/67/215). It contains a transparent presentation of revenue, expenses and approved budgets, in line with the International Public Sector Accounting Standards, as well as a table on total expenses for 2012-2013 by major programme category. These categories allow CEB to collect the financial data used by the Department of Economic and Social Affairs in its report on operational activities for development, thereby reducing the reporting burden on organizations.

The present report and the corresponding analysis of the figures presented, including a snapshot on the distribution of extrabudgetary resources by country, organization and donor type and represent the response of the CEB Secretariat to resolution 63/311 and decision 67/553 B.