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1、DP/2011/37Secondregularsession20116to9September2011,NewYorkItem2oftheprovisionalagendaFinancial,budgetaryandadministrativemattersRevisionoftheUNDPfinancialregulationsandrulesReportoftheAdvisoryCommitteeonAdministrativeandBudgetaryQuestionsI.Introduction1.TheAdvisory
2、CommitteeonAdministrativeandBudgetaryQuestionshasconsideredthedraftreportoftheAdministratorofUNDPontheproposedamendmentstotheUNDPFinancialRegulationsandRules(FRR).Duringitsconsiderationoftheseproposals,theAdvisoryCommitteemetwithrepresentativesoftheAdministratorwhop
3、rovidedadditionalinformationandclarification.II.Background2.TheAdvisoryCommitteewasinformedthatUNDPwouldbepresentingamendedFinancialRegulationsforapprovalandFinancialRulesforinformation,toitsExecutiveBoardatitssecondregularsessioninSeptember2011.Theproposedamendment
4、saresummarizedinDP/2011/36.Theprimaryreasonsfortheproposedamendmentsareexplainedintheparagraphsbelow.3.InternationalPublicSectorAccountingStandards(IPSAS).TheGeneralAssembly,throughitsresolution60/283ofJuly2006,decidedtoapprovetheadoptionbytheUnitedNationsoftheInter
5、nationalPublicSectorAccountingStandardstoreplacetheUnitedNationsSystemAccountingStandards(UNSAS).TheresolutionwasendorsedbyUNDPExecutiveBoardinitsdecision2007/10.TheexistingUNDPFinancialRegulationsandRulesarebasedonUNSAS.TheamendmentsarethereforeproposedtoalignUNDPF
6、inancialRegulationsandRuleswithIPSAS.UnderIPSAS,UNDPwillchangefromamodifiedaccrualmethodofaccountingtoafullaccrualmethodofaccounting,withtheexpectedbenefitofimprovedtransparency,accountabilityandcomparability.3DP/2011/374.Costclassificationandresults-basedbudgeting.
7、TheExecutiveBoardsofUNDP,UNFPAandtheUnitedNationsChildren’sFund(UNICEF)indecisions2009/22,2009/26and2009/20,respectively,requestedthethreeorganizationstoworktogetherforgreaterharmonizationandimprovementinthepresentationofthebiennialsupportbudget,2012-2013,aswellaswo
8、rktowardsthepresentationofasingle,integratedbudgetforeachorganizationbeginningin2014.TheAdvisoryCommitteenotesthat,inordertoidentifybestpr
