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Financial Regulations and Rules

Quick facts

Through its Financial Regulations, the General Assembly issues the broad legislative directives governing the financial management of the United Nations.

Within the framework of the Financial Regulations, the Secretary-General formulates and promulgates the Financial Rules, which not only provide details to further define the parameters within which staff and the Administration must exercise their responsibilities, but also constitute a statement as to the manner in which the Financial Regulations are to be implemented.

Secretary-General's Bulletin(s)

ST/SGB/2018/3 Regulations and rules governing programme planning, the programme aspects of the budget, the monitoring of implementation and the methods of evaluation
ST/SGB/2015/4/Amend.1 Supplement to the Financial Regulations and Rules of the United Nations
ST/SGB/2015/4 Supplement to the Financial Regulations and Rules of the United Nations (consolidated text)
ST/SGB/2015/4 Supplement to the Financial Regulations and Rules of the United Nations
ST/SGB/2013/4/Amend.1 Financial Regulations and Rules of the United Nations
ST/SGB/2013/4 Financial Regulations and Rules of the United Nations
ST/SGB/2010/8/Rev.1 United Nations Memorial and Recognition Fund
ST/SGB/2010/5 Establishment and operation of the Central Emergency Response Fund (CERF)

Administrative Instruction(s)

ST/AI/2011/8 Review committees on contracts
ST/AI/104 Solicitation of Voluntary Contributions within the Secretariat

Information Circular(s)

ST/IC/2016/9 Recording and tracking procedure for non-capitalized property
ST/IC/2013/36 United Nations policy framework for International Public Sector Accounting Standards (IPSAS) and its updated framework issued on 31 December 2016

Other Documents

Forms
F.102 (Analysis of Advances Recoverable Locally)
F.189 (Reconciliation and Request for Replenishment of Imprest Account)
F.202 (Indemnity Letter Form)
F.238-E (Proposal to Establish a Trust Fund)
F.24 (8-06)-X (Statement of Account)
F.24 (Statement of Account) (IP)
F.255 (Payment Authorization - UNIC)
F.256 (Payment Authorization - UN) [for non UNHQ users only. UNHQ users should use the electronic version of the F.256 form at the following address: http://iseek.un.org/M210.asp?dept=1317 ]
F.4 (IMIS Fund Reference Request form)
HPSB.1 (Case Report and Recommendation)
OPPBA.001(11-05) (Vendor/Person Profile Update)
OPPBA.003 (11.05) (Payment Authorization - UN)
PF.4 (Separation Notification)
Miscellaneous
International Public Sector Accounting Standards (IPSAS) Policy Framework