JIU Report on Budgeting in Organizations of the UN System - (JIU/REP/2024/3 Parts I and II)

The Joint Inspection Unit (JIU) is pleased to announce the release of its latest report, “Budgeting in Organizations of the United Nations System”, prepared by Inspectors Chernikov, Al-Musawi and Seyoum. This report builds upon JIU’s landmark 1989 study (JIU/REP/89/9 Vol. I and II), providing a comprehensive reference document on budgeting in the UN system for delegates and other stakeholders.

The report examines budget policies, structures, and preparation and submission procedures across JIU participating organizations. Based on a cross-organizational analysis, the report recommends that pertinent financial and human resources information be consistently included in budget documents to support meaningful decision-making.

The report also addresses the evolving needs of budgetary and financial terminology. It highlights the importance of long-overdue updates to the Glossary of Financial and Budgetary Terms and the Standard Classification of Objects of Expenditure to provide system-wide references that enhance consistency and transparency in budgeting across the UN system.

For more information, the full report part I is available here and the full report part II is available here.

Review highlights are also available here.