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 (7)

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 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 ⓘ
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 (13)

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 → UNIDO Financial Regulations and Rules ⓘ
linked to: United Nations Financial Regulations and Rules
Board of Auditors of the United Nations → follows → Financial Regulations and Rules of the United Nations ⓘ
linked to: United Nations Financial Regulations and Rules
Board of Auditors of the United Nations → legalBasis → Financial Regulations of the United Nations ⓘ
linked to: United Nations Financial Regulations and Rules
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 ⓘ
UN Secretariat administrative issuances → relatedTo → United Nations internal control framework ⓘ
linked to: United Nations Financial Regulations and Rules
United Nations Controller → relatedTo → United Nations financial regulations ⓘ
linked to: United Nations Financial Regulations and Rules
Member States of UNIDO → relatedTo → UNIDO Financial Regulations and Rules ⓘ
linked to: United Nations Financial Regulations and Rules
Article 17 of the Charter of the United Nations → influences → United Nations financial regulations and rules ⓘ
linked to: United Nations Financial Regulations and Rules
Financing of United Nations special political missions → governedBy → United Nations Financial Regulations and Rules ⓘ