Coordination with other UN Mechanisms
In 1946 the Economic and Social Council (ECOSOC), adopted resolution 13(III), stressing its desire to “discharge effectively its responsibility to coordinate the activities of the specialized agencies.” With this resolution, ECOSOC requested the Secretary-General to “establish a standing committee of administrative officers of the specialized agencies brought into relationship with the United Nations, for the purpose of taking all appropriate steps, under the leadership of the Secretary-General, to ensure the fullest and most effective implementation of the agreements entered into between the United Nations and the specialized agencies.” The UN Secretary-General consequently established the Administrative Committee on Coordination (ACC, the predecessor of Chief Executives Board for Coordination) as a standing committee under the chairmanship of the Secretary-General of the United Nations.
The United Nations System Chief Executives Board for Coordination (CEB) is the main instrument for supporting and reinforcing the coordinating role of the United Nations intergovernmental bodies on social, economic and related matters. Its work is fully aligned with the priorities of the Member States.
Economic and Social Council (ECOSOC) and Committee for Programmes and Coordination (CPC)
Accountability is ensured through mandated annual reporting to ECOSOC. The CEB Annual Overview Report highlights key system-wide policies and management activities undertaken by the two High-level Committees of CEB – High-level Committee on Management (HLCM) and High-level Committee on Programmes (HLCP). These reports promote inter-agency coordination on matters of system-wide concern as well as strategic decisions taken by the Board, in line with intergovernmental mandates and in response to Member States’ priorities. The annual reports are also studied by the CPC, which makes recommendations to the Council with respect to the alignment of the work of the Board with the legislative intent of the relevant policy-making organs, taking into account the need to avoid overlapping and duplication.
General Assembly and Advisory Bodies
The CEB, through its Secretariat, responds to other mandated reporting responsibilities, including the General Assembly, and its Advisory Bodies, including on its jointly financed administrative activities.
Jointly Financed Bodies
The CEB is one of the Jointly Financed Bodies, which are administrative organizational units of the United Nations common system financed on an inter-agency basis. The other two jointly financed bodies reporting to the General Assembly are the International Civil Service Commission (ICSC) and the Joint Inspection Unit (JIU).
The budget proposals are introduced together at the Committee for Programme and Coordination and the Advisory Committee on Administrative and Budgetary Questions, which review the planning and budgeting proposals formulated by the Secretary-General, in accordance with their respective mandates. Subsequently, they submit their conclusions and recommendations, through the Fifth Committee, to the General Assembly for consideration and approval.
Coordination with the Joint Inspection Unit (JIU)
The Joint Inspection Unit (JIU) is the only independent external oversight body of the United Nations system mandated to conduct evaluations, inspections and investigations system wide. The Statute of the Joint Inspection Unit (UNGA resolution 31/192 of 22 December 1976) determines the functions, powers and responsibilities of the Unit as well as its mode of operations, including the procedures for handling, processing and considering reports/notes by legislative/governing bodies of participating organizations.
In accordance with the statute of the Unit, the Secretary-General, in his capacity as Chair of CEB and through the secretariat of CEB, performs functions that support the work of the Joint Inspection Unit, mainly in the preparation of reports that concern more than one organization.
In accordance with Article 11 (e) of the JIU statute, reports of a system-wide nature are circulated by the CEB secretariat to member organisations for comments Although each organization addresses the recommendations within the framework of its governing bodies, the comments, collated and issued as a note by the Secretary-General, reflect the overall consensus of the United Nations system. The JIU reports and the related addenda conveying system-wide comments are jointly introduced and commented on by the relevant Committees of the General Assembly.
Furthermore, the Secretary-General, in his capacity as Chair of the CEB, pursuant to paragraph 17 of General Assembly resolution 65/270, reports to the Assembly on an annual basis on the results achieved in support to the JIU.
Coordination with the International Civil Service Commission (ICSC)
The ICSC’s mandate covers all facets of staff employment conditions, but the type of action it is empowered to take in a specific area is regulated under its statute.
On some matters (e.g. establishment of daily subsistence allowance; schedules of post adjustment, i.e. cost-of-living element; hardship entitlements), the Commission itself may take decisions. In other areas, it makes recommendations to the General Assembly which then acts as the legislator for the rest of the common system. Such matters include professional salary scales, the level of dependency allowances and education grant. On still other matters, the Commission makes recommendations to the executive heads of the organizations; these include, in particular, human resources policy issues.
The CEB and one of its subsidiary bodies, i.e. the Human Resources Network of the High-level Committee on Management, maintain a long-standing collaboration with the Commission and its working groups and advisory committees, based on the statute and rules of procedure of the Commission, on a variety of topics. One of the key coordination functions CEB plays in this regard is to form collective views and positions of organizations as expressed in common statements and papers for deliberation during Commission sessions.
Coordination with the United Nations Representatives of Internal Audit Services (UN-RIAS)
UN-RIAS is an affiliation of Chief Audit Executives of United Nations System organizations. It is a framework and a forum to promote the development and exchange of UN internal audit and oversight related practices and experience. UN-RIAS is a part of RIAS, the Representatives of Internal Audit Services of United Nations organizations and multilateral financial institutions and other associated intergovernmental organizations.
The HLCM and UN-RIAS work together in a partnership arrangement to promote the exchange of experience and knowledge on areas of common interest and the coherent, efficient and cost-effective oversight and management of the organizations of the UN System. The partnership arrangement recognizes UN-RIAS as the audit and oversight forum that brings together those responsible for the oversight and audit of organizations of the United Nations system and HLCM as the Committee comprised of the most senior administrative managers of the organizations of the United Nations System.
The recommendations and decisions that result from the exchange of practices and experience between UN-RIAS and HCLM are not binding for their respective members. UN-RIAS and HLCM are accountable to their own constituencies and do not receive instructions from each other.
Coordination on the International Public Sector Accounting Standards (IPSAS)
The General Assembly, in its resolution 60/283, approved the adoption of International Public Sector Accounting Standards for the presentation of the financial statements of the United Nations system. The HLCM established a jointly funded system-wide project on the adoption of the Standards, which was led by the Task Force on Accounting Standards. The Task Force is currently mandated to facilitate dialogue among United Nations system organizations to ensure the consistent interpretation, application and sustainability of the Standards.