Formulation, review and approval of programmes and budgets

XXVIII. RESOLUTIONS ADOPTED ON THE REPORTS OF THE FIFTH COMMITTEE
3199. Formulation, review and approval of programmes and budgets

The General Assembly, Recalling its resolution 3043 (XXVII) of 19 December 1972 in which it approved on an experimental basis the new form of presentation of the United Nations budget and a biennial budget cycle, Having considered the Secretary-General's proposed programme budget for the biennium 1974-1975[1]1and the medium-term plan for the period 1974-1977,[2] Taking into account the views expressed by the Committee for Programme and Co-ordination in its report on its fourteenth session,[3]Taking note of Economic and Social Council resolution 1801 (LV) of 7 August 1973 and the comments and proposals in chapter XXV, section A, of the report of the Council on the work of its fifty-fourth and fifty-fifth sessions,[4] Recalling Economic and Social Council resolution 1768 (LIV) of 18 May 1973 and bearing in mind the consideration being given by the Council to the rationalization of its methods, work and structure, and recalling also General Assembly resolution 3172 (XXVIII) of 17 December 1973 concerning the holding of a special session of the Assembly devoted to development and international economic co-operation, Taking note also of the views of the Advisory Committee on Administrative and Budgetary Questions as contained in its first report[5]5on the proposed programme budget for the biennium 1974-1975, in particular that the existing machinery of intergovernmental and expert organs concerned with formulating, reviewing and approving programmes and budgets should be reappraised, Considering that the budget format initiated for 1974-1975 was designed primarily to permit the analytical and integrated appraisal of the cost, content, significance and priority of each programme, Recalling its resolution 2748 (XXV) of 17 December 1970 on harmonization and growth of programmes and budgets in the United Nations system,

1. Requests the Secretary-General to implement the programme of work contained in the 1974-1975 programme budget and to report to the General Assembly at its twenty-ninth session on any impediments he may foresee in completing the programmed work during the biennium within the approved level of resources;

2. Requests the Secretary-General to inform the Economic and Social Council of any changes which might be required in the objectives of programmes and programme components within the approved programme budget for 1974-1975 in the economic, social and human rights fields;

3. Requests the Secretary-General in preparing the medium-term plan for 1976-1979 and proposed programme budgets for that period to continue to evaluate the effectiveness of programmes, redeploying resources where necessary, and to ensure that there is a meaningful element of real growth in important programmes;

4. Requests the Economic and Social Council to indicate clearly the order of priorities in the economic, social and human rights fields to be reflected by the Secretary-General in his medium-term plan for 1976-1979 and proposed programme budget for 1976-197;

5. Requests the Secretary-General to put special emphasis in the future on the preparation of the medium-term. plan, which should provide the framework for the biennial programme budget, and to ensure that the plan is presented by programme rather than by organizational unit so as to give a clear and integrated picture of each programme;

6. Requests the Secretary-General, in consultation with the various organizations of the United Nations system, within their fields of competence, to intensify and further harmonize United Nations activities in all areas, including the implementation of the International Development Strategy for the Second United Nations Development Decade,[6]so as to ensure that the efforts of the system will produce maximum results;

7. Requests the Secretary-General, in preparing the programme budget for 1976-1977, to take into account the views of the Fifth Committee and other competent organs on ways and means to improve the form, content and structure of the programme budget and, in particular:

(a) To ensure programme co-ordination among major organizational units;

(b) To provide information on the allocation of indirect costs of programmes to which they relate;

(c) To provide information on extra-budgetary resources by source of funds;

(d) To give relative weight in terms of percentages of each programme and programme component in relation to the other;

8. Decides to include in the provisional agenda of its twenty-ninth session an item entitled "Review of the inter-governmental and expert machinery dealing with the formulation, review and approval of programmes and budgets".

2206th plenary meeting,
18 December 1973

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[1] Official Records of the General Assembly, Twenty-eighth Session, Supplement No. 6 (A/9006 and Corr.1). [2] Ibid., Supplement No. 6A (A/9006/Add.1 and Corr.1). [3] Official Records of the Economic and Social Council, Fifty-fifth Session, Supplement No. 12 (E/5364). [4] Official Records of the General Assembly, Twenty-eighth Session, Supplement No. 3 (A/9003 and Corr.1). [5] Ibid., Supplement No. 8 (A/9008 and Corr.1), paras . 9-22. [6] Resolution 2626 (XXV).