The Finance and Budget Network Report provides a summary of the twice yearly meetings of the network.  Each report includes the list of participants, updates on the progress of the working groups and conclusions and action points.

Report of 33rd session (16-18 July 2019)

The FB Network discussed the following issues: After-service health insurance; the United Nations Panel of External Auditors and Independent Audit Advisory Committee; System-wide harmonization of risk management practices; Innovation of Financial Management in the UN system and future of the Finance function; Developments in the IPSAS Board; Cost recovery policies; EU-UN FAFA revision implications; Implications of UN reform; Innovative financing; and Common Treasury Services.

Report of the 31st session (12-13 June 2018)

The FB Network discussed the following issues: After-service health insurance; the United Nations Independent Audit Advisory Committee; System-wide harmonization of risk management practices; Innovation and Reform of Financial Management in the UN system; Administrative and Financial Relations with International Financial Institutions; Developments in the IPSAS Board; “The UN’s future data cube” including reporting of financial flows against the SDGs and common data standards; Cost recovery policies; and Reporting fraud to donors.

Report of the 30th session (5 December 2017 VTC)

The FB Network discussed the following issues: UN System Data Cube; UN Relations with the World Bank and other International Financial Institutions; After-service-health insurance (ASHI); Common definitions of implementing partner, grant recipient and vendor; Common treasury services; Task Force on Accounting Standards; Funding model for jointly financed security costs.

Report of the 29th session (27-28 June 2017)

The FB Network discussed the following issues: After-service-health insurance (ASHI); Measuring the cost and impact of oversight and accountability mechanisms in the UN system; Common treasury services; Funding model for jointly financed security costs; Cost sharing methodologies for JFA budgets; US tax reimbursement methodologies; Developments in External Audit; Global service centres; Task Force on common definitions related to fraud and implementing partners; Risk management and fraud risks.

Report of the 28th session (21 November 2016)

The FB Network discussed the following issues: After-service-health insurance (ASHI); Revised Terms of Reference of the Task Force on Accounting Standards; Quantifying the cost of oversight and accountability mechanisms in the UN system; Health support plans for duty stations world-wide; Common treasury services banking harmonization project; Governance of jointly financed security costs; Presentation of the FB Network Co-Chair to the Panel of External Auditors Technical Group. 

Report of 27th Session (23-24 June 2016)

The FB Network discussed the following issues: Quantifying the cost of oversight in the UN system; Common treasury services banking harmonization project; New and revised audit standards; Update from the Task Force on Accounting Standards; Update on the review by UN agencies od PAGoDA2;  Best practices and system-wide actions while engaging with implementing partners; After-service-health insurance (ASHI); Governance of jointly financed security costs; Cash distribution to beneficiaries; UNFCU restricted savings accounts for national staff; Financing for development: UN Po

Report of 26th Session (8 February 2016)

The FB Network discussed the following issues: After-service-health insurance (ASHI); Quantifying the cost of oversight in the UN system; Enterprise Resource Planning interoperability study; UNFCU restricted savings accounts for national staff; Update from the Task Force on Accounting Standards; Common definition of operating costs and standardized system of cost control; Governance of jointly financed security costs; Panel of External Auditors; ICSC compensation review. 

Report of 25th Session (25-26 June 2015)

The FB Network discussed the following issues: After-service-health insurance (ASHI); update on ICSC compensation review; Cost-recovery rate for pooled fund mechanism; Common definition of operating costs and a common and standardized system of cost control; Consultative process on 2016-2017 UNSMS budget; Proposal for an agreement on medical emergency evacuation; Review of the implications of IPSAS adoption for jointly-financed activities; Review on the implementation by UN agencies of PAGODA; Quantifying the cost of oversight in the UN system; Common Treasury Services – P

Report of 24th Session (18 December 2014)

The FB Network discussed the following issues: The UN system-wide IPSAS project proposal beyond 2015; Cost-recovery rate for pooled fund mechanims; After-service-health insurance (ASHI); Common Treasury Services – Progress report; 2016-2017 budget process of Jointly Financed Activities; update on ICSC compensation review; recent development in the EC-UN negotiations; development of a proposal for a unified system-wide policy for medical emergency evacuation.

Report of 23rd Session (16-17 June 2014, IAEA, Vienna )

The FB Network discussed the following issues: New template agreement between the EU and the UN; The UN system-wide IPSAS project proposal beyond 2015; Proposal of a reference risk management, oversight and accountability model for common positioning by the UN system with governing bodies; Common definition of operating costs and a common and standardized system of cost control; Harmonization of rules and regulations, policies and procedures at the country, regional and headquarters level in the functional area of finance; After-service-health insurance (ASHI); Common Treasury Services – Pr

Report of 21st Session (24-25 June 2013, WFP, Rome)

The FB Network discussed the following issues: Common definition of operating costs and a common and standardized system of cost control; Proposal of a reference risk management, oversight and accountability model for common positioning by the UN system with governing bodies; implementation of statement on internal control in financial reports; FB Network terms of reference; after-service-health insurance (ASHI) - study of funding options; status and action of the FB Network initiatives from the HLCM Plan on Harmonization of Busienss Practices in the UN System - Common Treasury Services; co

Report of 19th Session (September 2012, UN, New York)

The FB Network discussed the following issues: outcomes of the meeting of the Task Force on Accounting Standards; cost-sharing arrangements of the UNSMS (special session), status and action of the FB Network initiatives from the HBP; internal control in financial reports (risk management and accountability framework); accrual budgeting; system-wide anti-money laundering policy, harmonizition of practices and pooling & investment of ASHI funds; role of the FB Network in the next stages of delivering as one, QCPR negotiations, coordination with UNDG.

Report of 16th Session Videoconference (May 2011)

Review and approval of the proposed plan of work for the FB Network for 2011 including Feasibility Study Project for Common Treasury Services, UN System-wide Financial Statistics Database and Reporting System project, UN system-wide implementation of IPSAS, Budgeting and IPSAS, Working Group on Safety and Security Costs, and Working Group on Financial Reporting; and Draft agenda FB Network face-to-face meeting, Turin, 21-22 September.

Report of 15th Session Videoconference (February 2011)

Update on the HLCM Plan of Action for the Harmonization of Business Practices including WG on Common Treasury Services; and the UN System-wide Financial Statistics Database and Reporting System project; JIU, ICSC and CEB Secretariat 2012-2013 budget proposals; DSS JFA Programme Budget proposal for 2012 - 2013; and Action points from the Task Force on Accounting Standards; WG on Safety and Security Costs.

Report of 13th Session (September 2010, PAHO, Washington, D.C)

Follow-up to IPSAS Task Force; Personal Financial Disclosure Programmes; Update from the joint FBHR network Working Group on Compensation for Service Incurred death, injuries and illnesses (Appendix D); UN operational rates of exchange (UNROE); Interim results from the Working Group on Safety and Security Costs; Common Services Centres; Progress report from the Working Group on Common Treasury Services; Progress report from the WG on Financial Reporting; Presentation of the UN System Financial Statistics 2010; Progress report from the WG on Harmonized Financial Rules and Regulations; and Up

Report of 12th Session Videoconference (February 2010)

Update on the HLCM Plan of Action for the Harmonization of Business Practices including WG on Common Treasury Services; the UN System-wide Financial Statistics Database and Reporting System project; the UNDG-HLCM WG on Cost Recovery Policy; status of the joint FBHR Network WG on Long Term Care; the joint FBHR network WG on Appendix D; WG on Staff Safety and Security; WG on Harmonized Financial Regulations and Rules; follow-up to the IPSAS Task Force meeting (Rome, Dec-2009) and IPSAS implementation progress; and organization of future FB Network meetings.

Report of 11th Session (May 2009 Rome)

Follow-up to IPSAS Task Force; Recommendations of the HLCM Steering Committee on Staff Safety and Security; Cost Sharing Arrangements for Jointly Financed Activities 2010-2011; UNDG-HLCM Working Group on Cost Recovery Policies; UN System Financial Statistics – 2008 Edition; Common Treasury Services; and FB-related Projects included in the HLCM Plan of Action for Harmonization of Business Practices.

Report of 8th Session Videoconference (March 2008)

Briefing by the Office of the Controller of the United Nations on preparation for the upcoming meeting of the FAFA Working Group; IPSAS: issues from the Task Force; Progress of work on Harmonization of Financial Regulations and Rules; Cost recovery policies; and Coordination and distribution of work between the UNDG Management Group and the FB Network on financial management issues.