Financial regulations and rules

Note: Early inter-organization work on the establishment of common financial regulations, described in paragraphs 1-5 of this section, led to the adoption of similar regulations by UN and several specialized agencies. More recent work, described in the succeeding paragraphs, has been aimed at the development of standard texts wherever differences in policies and practice resulting from the different circumstances of the organizations enabled this to be done.

Procurement questions

(1)     At the 41st and 42nd sessions (March and September 1975: CO-ORDINATION/R.1088, para. 35 and CO-ORDINATION/R.1114, paras. 37-38), following the distribution of the full current text of the UN Rules on contracts, CCAQ considered what further possibilities existed for standardizing rules and procedures on procurement.

Fellowship Questions

(1)     At its 82nd session (February 1995), CCAQ(FB) endorsed a proposal by the Senior Fellowship Officers which consisted of (ACC/1995/6, para. 44 and 45):

     (a)     the refinement of the methodology for establishing the stipend rate, when the results of the reviews of the adequacy of the stipend rate were known; and

     (b)     the revision of the payment of the termination allowance to provide:

          -     a lump sum payment of US$ 100 for fellowships of up to 6 months;

Tax questions

(1)     At the 38th session (September 1973: CO-ORDINATION/R.1004, para. 41) CCAQ considered the extent to which organizations with offices in the United Kingdom were protected by the Convention on Privileges and Immunities from liability to pay VAT on goods and services bought in that country.

Since there was also some uncertainty about the application of VAT in other countries, CCAQ decided that organizations should be asked to report on the position, and UN was requested to take the matter up with the Government of the United Kingdom on behalf of all the organizations.

Financial terminology

(1)     At the 20th session (April 1959: CO-ORDINATION/R.295, para. 78) in response to an observation by the Joint Panel of Auditors calling for a common definition of the term ex gratia, the Committee drew up a compilation of existing practices and suggested to ACC that it authorize the Secretary-General of UN to transmit the compilation to the Joint Panel.