Other accounting and financial reporting questions

(1)     At the 63rd session (September 1985) UNDP drew attention to the financial situation of its programme at 30 June 1985 and to its concerns about meeting expenditure targets, outlining the management action taken or contemplated to increase programme delivery without impairing programme quality.

The observations made by members referred inter alia to the changing nature of the programme and the impact of exchange rates on apparent delivery levels. It was agreed that the Committee should study the question of the interpretation of financial data in this light in a year's time (ACC/1985/17, paras. 56 and 57). In the event, the size of the agenda for the 65th session made it necessary for this matter to be deferred.

(2)     At the 45th session (September 1976: CO-ORDINATION/R.1174, paras. 41 and 42), the Committee agreed that when requests for detailed information on expenditures and staff were received from Member States the organizations should attempt to reply to them as far as possible, but that the information provided should be non-confidential in character and readily available, preferably in published documents. Workload factors and the general interests of the organizations would need to be taken into account in providing it.

(3)     For the divulgation to third parties of information on salary payments, see Section 18.1, paragraph 33.

(4)     At the 69th and 70th sessions (September 1988 and March 1989) some organizations reported that they were having difficulty replying to a request from the IMF for financial information on external transactions. After noting information from the Fund and reviewing details of the problems raised, CCAQ agreed that organizations' best response would be to provide copies of their published financial reports and statements, leaving it to the Fund to select the data it needed (ACC/1988/13, para. 36; ACC/1989/7, paras. 35, 36).

(5)     At its 89th session (February 1999: ACC/1999/6, para. 52), after an exchange of information on recent developments in the area of accountability which indicated that many organizations were decentralizing financial and other administrative activities both within Headquarters and to regional and country offices, CCAQ noted that delegation of authority did not mean abdication of responsibility. It was essential that adequate training be undertaken of those accepting new responsibilities and that a good system of monitoring be in place, all of which required resources.

(6) At its tenth session (CEB/2009/HLCM/FB/4, paras.31-32), the FB Network asked the CEB Secretariat to develop a disclosure policy  for information collected through the steadily increasing number surveys and questionnaires. The CEB Secretariat should submit it for approval by the FB Network at its next meeting.  

(7) At its eleventh session (CEB/2009/HLCM/FB/11, paras.45-48), the FB Network requested the CEB Secretariat to refine the document on disclosure policy presented with a view to outlining the detailed steps of the workflow to be followed from the decision to launch a survey to the publication of its results, ensuring full transparency on the objective of the data collection and the expected disclosure of the information collected. The revised “Code of Conduct for information collected through FB Network surveys” would be submitted to the FB Network electronically for review and approval.

(8) At its thirteenth session (CEB/2010/HLCM/FB/30, paras.10-14), the FB Network took note of the experiences of Personal Financial Disclosure Programmes (PFDPs) operating in the UN Secretariat and other UN-system organisations. Based on shared experiences the FB Network acknowledged the role of the financial disclosure programmes and recognized that the programmes may need modifications to ensure the best value for money by targeting specific risk areas of an organisation.

(9) At its sixteenth session (CEB/2011/HLCM/FB/11, paras.15-19), the FB Network requested the CEB Secretariat to consolidate and make available before the September 2011 FB Network meeting all currently available material on the Performance Reporting  initiatives, since due to potential overlaps of the Performance Reporting with other ongoing initiatives, namely - WG on Financial Reporting; and UN System-wide Financial Statistics Database and Reporting System, a careful assessment of the terms of reference and the scope before undertaking any activities under this activity was required.

  • Finance & Budget Network (FBN)