UN Strange Behavior
The UN Organization’s Programme Budget for 2025
This is also known as the “Regular Budget” which is supported by assessed dues, as distinct from budgets based on voluntary contributions (which are the bulk of the financing of the UN Organization and its Funds and Programs, but not the many Specialized Agencies such as the World Bank or World Health Organization).
After agreeing on a mandate on a given topic, Member States task the Secretariat to tailor next-step action. These many mandated actions range from nuclear weapons talks to emergency humanitarian operations. They are categorized into one of 28 programs. Those programs regarding the administration of the Organization are:
Program 28. Safety and security (page 691).
NOTE: Each program contains several subprograms which are each identified by mandate, objectives, and deliverables.
Advisory Committee on Administrative and Budgetary Questions (ACABQ)
The Advisory Committee on Administrative and Budgetary Questions, or ACABQ, is a subsidiary organ of the General Assembly, and consists of 16 expert individuals appointed by the Assembly in their personal capacity, not as representatives of any Member States.
The major functions of the Advisory Committee are:
to examine and report on the budget submitted by the Secretary-General to the General Assembly;
to advise the General Assembly concerning any administrative and budgetary matters referred to it;
to examine on behalf of the General Assembly the administrative budgets of the specialized agencies and proposals for financial arrangements with such agencies;
and to consider and report to the General Assembly on the auditors’ reports on the accounts of the United Nations and of the specialized agencies.
The functions and responsibilities of the Advisory Committee, as well as its composition, are governed by the provisions of Assembly resolutions 14 (I) of 13 February 1946 and 32/103 of 14 December 1977 and rules 155 to 157 of the rules of procedure of the Assembly. The program of work of the Committee is determined by the requirements of the General Assembly and the other legislative bodies to which the Committee reports.
The ACABQ website can be found here.
UN Office of Internal Oversight Services
The UN Office for Internal Oversight Services (OIOS) is the internal oversight body of the UN Secretariat. OIOS is not independent of the UN Secretary-General. It conducts program audits, evaluations, and investigations and is considered the internal watchdog of the UN.
OIOS produces two reports annually that cover audits, evaluations, and investigations. Report 1 addresses activities other than peacekeeping. Report 2 addresses peacekeeping activities. Reports are openly accessible (here) by this decision of the UN General Assembly.
Independent Audit Advisory Committee (IAAC)
This body reports on the effectiveness of OIOS for the consideration of Member States and OIOS. IAAC reports can be found here.
UN Board of Auditors (BoA)
This is the external audit body for all UN organizations. Its reports are here. The General Assembly appoints its three members who must be an Auditor-General (or equivalent) of a Member State.
The Joint Inspection Unit (JIU)
This is an external oversight body to conduct UN System-wide evaluations, inspections and investigations. Its unique mandate is identify opportunity in cross-cutting areas for more efficiency and effectiveness. It conducts approximately 10-12 report annually which are here.
United Nations Procurement
The UN procures over $22.3 billion in goods and services across the UN System, presenting a significant opportunity for vendors. Information iincludes:
UN Transparency and Accountability Initiative
To increase UN administrative transparency and accountability to Member States, UNTAI’s Phase I was launched by the United States in 2007. It addressed the management of the UN Organization and UN Funds and Programs and then to extend UNTAI’s application to the rest of the United Nations System, including the Specialized Agencies.
Its purposes addressing the UN Secretariat were to increase the transparency and accuracy of its information flow; enhance its operational efficiency and effectiveness; bolster oversight and ethics systems; and strengthen the Member States’ financial management and governance of the United Nations. It identified eight areas for better oversight of the UN by Member States:
Availability of internal audits and other reports (e.g., evaluations, investigations, etc.) to Member States
Public access to all relevant documentation related to operations and activities including budget information and procurement activities
“Whistleblower Protection” policies
Financial disclosure policies
An effective Ethics Office
Independence of the respective internal oversight bodies
Adoption of IPSAS accounting standards in the Funds and Programs
Transparent administrative support costs for voluntarily funded activities
As a result, NY-based UN Funds and Programs UNICEF, UNDP, UNFPA, and UNWomen reportedly improved their internal oversight and transparency, established ethics offices, made more information publicly available online, and updated their financial systems.
UNTAI’s Phase II was initiated by the United States in 2011 for elaborating standards for continually increased accountability throughout the UN System. Its target areas:
Effective oversight arrangements.
Independent internal evaluation function,
Independent and effective ethics function.
Credible whistleblower protections.
Conflicts of interest program.
Effective and transparent procurement.
Enterprise risk management.
Transparent financial management.
Ethics Office
The UN Ethics Office, established in 2006, serves the UN Secretariat including duty stations in New York, Geneva, Vienna, and Nairobi as well as all the regional commissions, peacekeeping operations, and special political missions. The office is responsible for administering the financial disclosure program, providing confidential advice to staff, conducting outreach on ethical issues, developing standards and education, and protecting staff against retaliation for reporting misconduct or cooperating with authorized audits and investigations.
The Ethics Office website can be found here.
Ethics Office Annual Reports can be found here.
The Secretary-General’s bulletin on SEA is the “zero tolerance” policy guidance for addressing SEA. The Secretary-General reports annually to the General Assembly on “Special Measures for Protection from Sexual Exploitation and Abuse” which now includes allegations reported against non-UN forces.
Conduct and Discipline Unit’s “Misconduct Tracker”
This unit tracks and reports on misconduct (including sexual exploitation and abuse) by all categories of UN personnel in operations. Details are available in the Conduct and Discipline Unit’s website.
This US Government office across the street from UN Headquarters works to strengthen the oversight and effective and efficient functioning of the United Nations Organizations and related entities.
Hotline for Waste, Fraud and Abuse at the United Nations
To report corruption, malfeasance, waste, or retaliation at the United Nations Organization, please contact the US Government at USUNMRHotline@state.gov .