United Nations Financial Regulations and Rules

E274068

The United Nations Financial Regulations and Rules are the central framework that sets out the principles, procedures, and controls for planning, managing, and reporting the Organization’s financial resources.

All labels observed (4)

How this entity was disambiguated

Statements (52)

Predicate Object
instanceOf administrative issuance
financial regulatory framework
internal control framework
aimsAt ensuring accountability for the use of resources
ensuring compliance with the United Nations Charter and General Assembly resolutions
ensuring economy and efficiency in the use of resources
ensuring transparency in the use of resources
appliesTo United Nations Secretariat
United Nations extra‑budgetary resources
United Nations peace operations
surface form: United Nations peacekeeping operations

United Nations regular budget
approvedBy United Nations General Assembly
basedOn Financial Regulations adopted by the United Nations General Assembly
defines roles and responsibilities of approving officers
roles and responsibilities of certifying officers
roles and responsibilities of programme managers in financial management
roles and responsibilities of the Controller
roles and responsibilities of the Secretary‑General in financial management
roles and responsibilities of the Treasurer
governs accounting
budget implementation
budget preparation
cash management
financial reporting
internal control
investment of funds
management of property and assets
planning of financial resources
procurement and contracts management
trust funds and special accounts
use of financial resources
implements decisions of the United Nations General Assembly on financial management
includes Financial Regulations
Financial Rules
issuedBy Secretary-General of the United Nations
surface form: Secretary‑General of the United Nations
language Arabic
Chinese
English
French
Russian
Spanish
provides controls for safeguarding United Nations assets
principles for sound financial management
procedures for financial transactions
publishedAs ST/SGB administrative issuance series
requires establishment of internal controls over financial operations
maintenance of proper accounting records
preparation of financial statements in accordance with approved standards
segregation of duties in financial processes
subjectTo audit by the United Nations Board of Auditors
oversight by the Advisory Committee on Administrative and Budgetary Questions
updatedBy periodic revisions approved by the General Assembly

How these facts were elicited

Referenced by (8)

Full triples — surface form annotated when it differs from this entity's canonical label.

Department of Management governedBy United Nations Financial Regulations and Rules
Peacekeeping Financing Liaison Unit uses United Nations Financial Regulations and Rules
UNIDO Programme and Budget Committee follows United Nations Financial Regulations and Rules
this entity surface form: UNIDO Financial Regulations and Rules
Board of Auditors of the United Nations follows United Nations Financial Regulations and Rules
this entity surface form: Financial Regulations and Rules of the United Nations
Board of Auditors of the United Nations legalBasis United Nations Financial Regulations and Rules
this entity surface form: Financial Regulations of the United Nations
United Nations Staff Regulations and Rules relatedTo United Nations Financial Regulations and Rules
United Nations departments followsFinancialRules United Nations Financial Regulations and Rules
Internal Audit Division follows United Nations Financial Regulations and Rules