ST/SGB/2000/819 April 2000

United Nations

Regulations and Rules GoverningProgramme Planning, the ProgrammeAspects of the Budget, the Monitoringof Implementation and the Methodsof Evaluation

Secretary-General’s bulletin

ST/SGB/2000/819 April 2000

United Nations

Regulations and Rules GoverningProgramme Planning, the ProgrammeAspects of the Budget, the Monitoringof Implementation and the Methodsof Evaluation

Secretary-General’s bulletin

United Nations ST/SGB/2000/8

Secretariat19 April 2000

iii

Secretary-General’s bulletin

Regulations and Rules Governing Programme Planning, theProgramme Aspects of the Budget, the Monitoring ofImplementation and the Methods of Evaluation

1. The Secretary-General hereby promulgates a revised edition of the Regulationsand Rules Governing Programme Planning, the Programme Aspects of the Budget,the Monitoring of Implementation and the Methods of Evaluation.

2. The Regulations were first adopted by the General Assembly in its resolution37/234 of 21 December 1982, and were revised by resolution 42/215 of 21December 1987. By its resolution 53/207 of 18 December 1998, the Assemblyadopted the latest revisions to the Regulations. The Regulations provide thelegislative directives established by the Assembly governing the planning,programming, monitoring and evaluation of all activities undertaken by the UnitedNations, irrespective of their source of financing.

3. The Rules were first issued pursuant to General Assembly resolutions 37/234and 38/227 A of 20 December 1983, in implementation of the Regulations. TheRules govern the planning, programming, monitoring and evaluation of UnitedNations activities, except as may otherwise be provided by the Assembly orspecifically exempted by the Secretary-General. By its resolution 53/207, theAssembly requested the Secretary-General to bring to its attention, through theCommittee for Programme and Coordination, revisions to the relevant Rules beforepromulgation. The Rules in the present revised edition are issued pursuant to thatresolution, as well as to Assembly resolution 54/236 of 23 December 1999 and itsdecision 54/474 of 7 April 2000.

4. In the revised edition the articles of the Regulations precede the correspondingRules. The new text is effective as from 1 May 2000.

5. The present bulletin supersedes Secretary-General’s bulletin of March 1987entitled “Regulations Governing Programme Planning, the Programme Aspects ofthe Budget, the Monitoring of Implementation and the Methods of Evaluation”(ST/SGB/PPBME Rules/1 (1987)).

(Signed) Kofi A. AnnanSecretary-General

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ContentsArticle Regulation Rules Page

Preamble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

I. Applicability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.1 101.1 2

II. Instruments of integrated management . . . . . . . . . . . . . . . . . . . . . 2.1–2.2 2

III. Planning, programming and budgeting process . . . . . . . . . . . . . . 3.1–3.2 103.1 2

IV. Medium-term plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.1–4.16 104.1–104.9 3

V. Programme aspects of the budget. . . . . . . . . . . . . . . . . . . . . . . . . . 5.1–5.9 105.1–105.8 7

VI. Monitoring of programme implementation . . . . . . . . . . . . . . . . . . 6.1–6.3 106.1–106.2 10

VII. Evaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.1–7.4 107.1–107.4 12

Annex

Glossary of terms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

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Preamble

1. The planning, programming, budgeting, monitoring and evaluation cycleestablished by the United Nations through resolutions and decisions of the GeneralAssembly aims at the following:

(a) To subject all programmes of the Organization to periodic and thoroughreviews;

(b) To afford an opportunity for reflection before choices among the varioustypes of action possible are made in the light of all existing conditions;

(c) To associate in that reflection all participants in the Organization’sactions, especially Member States and the Secretariat;

(d) To assess what is feasible and derive from this assessment objectives thatare both feasible and politically acceptable to Member States as a whole;

(e) To translate those objectives into programmes and work plans in whichthe responsibilities and tasks of those who are to implement them are specified;

(f) To indicate to Member States the resources needed to design andimplement activities and to ensure that those resources are utilized according tolegislative intent and in the most effective and economical manner;

(g) To provide a framework for setting priorities among activities;

(h) To establish an independent and effective system for monitoringimplementation and verifying the effectiveness of the work actually done;

(i) To evaluate periodically the results achieved, with a view either toconfirming the validity of the orientations chosen or to reshaping the programmestowards different orientations.

2. In pursuance of the above aims, the following instruments are to be utilized inthe Organization:

(a) The introduction to the medium-term plan and the medium-term planitself, whereby orientations are given to the Organization’s activities;

(b) The programme budget and the programme performance report, in whichthe Secretariat is committed to precise work plans involving delivery of output andwhere implementation thereof is monitored and reported;

(c) The evaluation system, which allows for continuing critical review ofachievements, collective thinking thereon and formulation of subsequent plans.

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Article IApplicability

Regulation 1.1

The present Regulations shall govern theplanning, programming, monitoring and evaluationof all activities undertaken by the United Nations,irrespective of their source of financing.

Rule 101.1

(a) The present Rules are promulgated inimplementation of the provisions of the RegulationsGoverning Programme Planning, the ProgrammeAspects of the Budget, the Monitoring ofImplementation and the Methods of Evaluation. Theyshall govern the planning, programming, monitoringand evaluation of United Nations activities, except asmay otherwise be provided by the General Assembly orspecifically exempted by the Secretary-General. Suchcases will be brought to the attention of the GeneralAssembly. The Steering Committee on Reform andManagement, on behalf of the Secretary-General, shallbe responsible for overseeing the application of theseRules.

(b) Planning for activities to be partially orfully financed by extrabudgetary funds shall beprovisional, and such activities will be implementedonly if adequate funds are made available.

(c) Due consideration shall be given in theplanning, programming, monitoring and evaluationprocess to the specific nature of the varied activities ofthe Organization, some of which may arise from eventsthat cannot be foreseen or planned, bearing in mind, inparticular, the responsibilities of the Security Councilunder the Charter of the United Nations.

Article IIInstruments of integratedmanagement

Regulation 2.1

Activities undertaken by the United Nationsshall be submitted to an integrated managementprocess reflected in the following instruments:

(a) Medium-term plans;

(b) Programme budgets;

(c) Reports on programme performance;

(d) Evaluation reports.

Each of these instruments corresponds to one phasein the programme-planning cycle and, consequently,shall serve as a framework for the subsequentphases.

Regulation 2.2

The planning, programming, budgeting andevaluation cycle shall form an integral part of thegeneral policy-making and management process ofthe Organization. The instruments referred to inregulation 2.1 shall be used to ensure that activitiesare coordinated and that the available resources areutilized according to legislative intent and in themost effective and economical manner.

Article IIIPlanning, programming andbudgeting process

Regulation 3.1Planning, programming and budgetingprocess

1. The planning, programming and budgetingprocess shall be governed, inter alia, by thefollowing principles:

(a) Strict adherence to the principles andprovisions of the Charter of the United Nations, inparticular Articles 17 and 18 thereof;

(b) Full respect for the prerogatives of theprincipal organs of the United Nations with respectto the planning, programming and budgetingprocess;

(c) Full respect for the authority and theprerogatives of the Secretary-General as the ChiefAdministrative Officer of the Organization;

(d) Recognition of the need for MemberStates to participate in the preparation of thebudget at the early stages and throughout theprocess.

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2. The process for the formulation of themedium-term plan shall include:

(a) Full implementation of the presentregulations as they pertain to the medium-termplan;

(b) Consultations in a systematic wayregarding the programmes in the plan with sectoral,technical, regional and central bodies of the UnitedNations;

(c) Drawing up by the Secretary-General, inconsultation with the Committee for Programmeand Coordination and the Advisory Committee onAdministrative and Budgetary Questions, of acalendar for such consultations.

Regulation 3.2Budget process

A. Off-budget years

1. The Secretary-General shall submit an outlineof the programme budget for the followingbiennium, which shall contain an indication of thefollowing:

(a) A preliminary estimate of the resourcesrequired to accommodate the proposed programmeof activities during the biennium;

(b) Priorities, reflecting general trends of abroad sectoral nature;

(c) Real growth, positive or negative,compared with the previous budget;

(d) The size of the contingency fundexpressed as a percentage of the overall level ofresources.

2. The Committee for Programme andCoordination, acting as a subsidiary organ of theGeneral Assembly, shall consider the outline of theprogramme budget and submit its conclusions andrecommendations to the Assembly through its FifthCommittee.

3. On the basis of a decision by the GeneralAssembly, the Secretary-General shall prepare hisproposed programme budget for the followingbiennium.

4. Throughout this process, the mandate andfunctions of the Advisory Committee onAdministrative and Budgetary Questions shall befully respected. The Advisory Committee shallconsider the outline of the programme budget inaccordance with its terms of reference.

B. Budget years

5. The Secretary-General shall submit hisproposed programme budget to the Committee forProgramme and Coordination and the AdvisoryCommittee on Administrative and BudgetaryQuestions in accordance with existing procedures.

6. The Committee for Programme andCoordination and the Advisory Committee onAdministrative and Budgetary Questions shallexamine the proposed programme budget inaccordance with their respective mandates and shallsubmit their conclusions and recommendations tothe General Assembly, through its Fifth Committee,for final approval of the programme budget.

7. The programme budget shall includeexpenditures related to political activities of aperennial character whose mandates are renewedannually, together with their related conferencecosts.

Rule 103.1

An outline of the proposed programme budgetshall be submitted to the General Assembly by 15August of the off-budget year.

Article IVMedium-term plan

Regulation 4.1

A medium-term plan shall be proposed by theSecretary-General.

Rule 104.1

(a) Instructions shall be issued in accordancewith the present Regulations and Rules for theformulation of the medium-term plan proposals. Headsof departments and offices (as defined in financial rule101.2 (c)) shall submit to the Secretary-Generalproposals for the programmes falling within their

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area(s) of competence, in such detail, at such time andthrough such channels as the Secretary-General mayrequire.

(b) The Secretary-General shall establish atimetable in order to guarantee the submission of theproposed medium-term plan and its revisions to theCommittee for Programme and Coordination, inaccordance with the six-week documentation rule, andto the Advisory Committee on Administrative andBudgetary Questions no later than the end of April ofthe year preceding the budgetary period.

Regulation 4.2

The medium-term plan shall be a translationof legislative mandates into programmes andsubprogrammes. Its objectives and strategies shallbe derived from the policy orientations and goals setby the intergovernmental organs. It shall clearlyreflect Member States’ priorities as set out inlegislation adopted by functional and regionalintergovernmental bodies within their spheres ofcompetence and by the General Assembly, on advicefrom the Committee for Programme andCoordination.

Rule 104.2

(a) Requests and directives to the Secretary-General contained in resolutions or decisions ofrelevant intergovernmental organs constitute legislativemandates for proposed activities. Legislationestablishing an organizational unit or providing thegeneral mandate for work in an area should not be citedunless it is the only mandate for the activitiesproposed.

(b) Only United Nations intergovernmentalorgans are competent to provide a legislative mandate.Decisions or conclusions of intergovernmental organsthat are not organs of the United Nations may become amandate after they are endorsed by anintergovernmental organ of the United Nations.

(c) Unless it mandates continuing functions ofthe Organization, a legislative mandate adopted morethan five years before the medium-term plan reviewshould be accompanied by an explanation justifying itsretention as a mandate.

(d) New activities that may be proposed by theSecretary-General in fulfilment of the generalobjectives of the Organization shall be given alegislative mandate through the adoption of themedium-term plan by the General Assembly.

Regulation 4.3

The medium-term plan shall serve as aframework for the formulation of biennialprogramme budgets within the period covered bythe plan.

Regulation 4.4

The medium-term plan shall cover allactivities, both substantive and servicing, includingthose to be financed partially or fully fromextrabudgetary resources.

Rule 104.3

Medium-term plan proposals shall be submittedto the General Assembly through the Committee forProgramme and Coordination and the AdvisoryCommittee on Administrative and BudgetaryQuestions.

Regulation 4.5

The medium-term plan shall be presented byprogramme and subprogramme. There shall becongruence, to the extent possible, of theprogrammatic and organizational structure of theSecretariat. Each programme shall contain anarrative identifying the mandates that provideoverall direction for the programme. Eachsubprogramme shall contain a narrative, whichshould reflect all mandated activities and identifyobjectives and accomplishments to be achievedduring the plan period.

Rule 104.4

(a) Each programme of the plan shall bepresented in a separate chapter and shall containsubprogrammes where appropriate.

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(b) The subprogramme structure of themedium-term plan shall determine the subprogrammestructure of the programme budgets for the biennium.

(c) The subprogramme structure shall, to theextent possible, correspond to an organizational unit,normally at the divisional level. The General Assemblymay modify the subprogramme structure of theprogramme budget when it adopts the programmebudget.

(d) For substantive activities:

(i) Each programme shall contain anintroductory narrative describing the relationshipof planned activities to the overall strategyreflected in the decisions of the GeneralAssembly for the medium-term period and therationale for selecting the objectives and thesubprogrammes intended to attain them. Such ananalysis should take into account the situation inthe sector in question, the problems that had beenidentified and the progress made by theinternational community towards solving thoseproblems. The narrative shall describe the actionsexpected from both Member States andinternational organizations, as well as thelinkages with other programmes;

(ii) The subprogramme shall be the main unit ofanalysis, review and evaluation in the UnitedNations planning and programming system.

Regulation 4.6

The medium-term plan shall include anintroduction, which will constitute a key integralelement of the planning process. The introductionshall be derived from legislative mandates set byintergovernmental organs, shall identify futurechallenges and shall:

(a) Highlight in a coordinated manner thepolicy orientation of the United Nations;

(b) Indicate the medium-term objectives andstrategy and the trends deduced from mandates thatreflect priorities set by intergovernmental organs aswell as future challenges;

(c) Contain the Secretary-General’sproposals on priorities.

Regulation 4.7

The medium-term plan shall cover a four-yearperiod and shall be submitted to the GeneralAssembly one year before the submission of theproposed programme budget covering the firstbiennium of the plan period.

Regulation 4.8

The programmes and subprogrammes of theproposed medium-term plan shall be reviewed bythe relevant sectoral, functional and regionalintergovernmental bodies, if possible during theregular cycle of their meetings, prior to their reviewby the Committee for Programme andCoordination, the Economic and Social Council andthe General Assembly. The Committee forProgramme and Coordination and the AdvisoryCommittee on Administrative and BudgetaryQuestions shall consider the proposed medium-termplan in accordance with their terms of reference.

Rule 104.5

(a) Programme managers shall prepare, inconformity with the present Regulations and Rules andthe instructions issued by the Secretary-General, andunder the policy guidance of the heads of departmentsand offices, a draft of their portions of the medium-term plan.

(b) Programme managers shall draft theirportions of the plan in time for them to be reviewed bythe organs referred to in regulations 4.8 and 4.9.

(c) When those organs are considering theproposed plan, the Secretariat shall draw their attentionto the provisions of the present Regulations and Rules.

(d) After this review has been completed,programme managers shall send the followingdocuments to the Office of Programme Planning,Budget and Accounts:

(i) The draft plan as presented to the relevantbody;

(ii) That part of the report of the body coveringits review of the draft plan and itsrecommendations for changes;

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(iii) The redrafted plan reflecting thoserecommendations where appropriate.

(e) When the above-mentioned documents havebeen received, the narratives of the programmes andsubprogrammes will be adjusted to incorporate changesneeded to ensure coherence, improve coordination andavoid overlap. The formulation of the proposedmedium-term plan shall be supervised by the SteeringCommittee on Reform and Management.

(f) The proposed plan will then be issued infascicles as a General Assembly document. Only theproposed plan of the Secretary-General will be madeavailable to the Committee for Programme andCoordination, the Economic and Social Council and theGeneral Assembly.

(g) The plan, as approved by the GeneralAssembly, will be printed as a single document.

Regulation 4.9

The participation of sectoral, functional andregional organs in the formulation of the medium-term plan shall be achieved by means of anappropriate preparation period. To that end, theSecretary-General shall provide proposals for thecoordination of their calendars of meetings. Theactivities in the medium-term plan shall becoordinated with those of the concerned specializedagencies through prior consultations.

Rule 104.6

The Secretary-General shall take appropriatemeasures to submit proposals to the sectoral, functionaland regional bodies to enable them to review therelevant portions of the medium-term plan or itsrevisions with a view to facilitating their considerationby the Committee for Programme and Coordinationand the General Assembly.

Regulation 4.10

The General Assembly shall consider theproposed medium-term plan in the light of thecomments and recommendations of the Economicand Social Council, the Committee for Programmeand Coordination and the Advisory Committee onAdministrative and Budgetary Questions. The

Assembly shall decide to accept, curtail,reformulate or reject each of the subprogrammesproposed in the plan.

Regulation 4.11

After its adoption by the General Assembly,the medium-term plan shall constitute the principalpolicy directive of the United Nations, which:

(a) States the medium-term objectives to beattained in the plan period;

(b) Describes the strategy to be followed tothat effect and the means of action to be used.

Rule 104.7

In the subprogrammes of the proposed medium-term plan:

(a) Objectives for Secretariat action shall be, tothe greatest extent possible, concrete and time-limited;achievement of the objectives should be verifiableeither directly or through evaluation. Indicators ofachievement should be given where possible;

(b) When an objective for Secretariat actioncannot be achieved by the end of the plan period, boththis longer-term objective and more specificobjective(s) to be achieved within the plan period shallbe set;

(c) The strategy for the subprogrammes shalldescribe the course of action, the type of activities tobe carried out (research, technical assistance, supportof negotiations, etc.) and the programme frameworkwithin which the budget will be prepared, which can beexpected to result in the fulfilment of the objectivesset;

(d) The strategy shall briefly describe thesituation that is expected to have been reached at thebeginning of the plan period and the approach that willbe taken during the plan period to achieve theobjective;

(e) The objectives and strategy shall encompassall activities proposed within a subprogramme.

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Regulation 4.12

Sectoral, functional and regional programme-formulating organs shall refrain from undertakingnew activities that are not programmed in themedium-term plan unless a pressing need of anunforeseeable nature arises, as determined by theGeneral Assembly.

Regulation 4.13

The medium-term plan shall be revised asnecessary every two years to incorporate requiredprogramme changes; revisions to the plan shall beconsidered by the General Assembly one yearbefore the submission of the proposed programmebudget providing for implementation of thechanges. The proposed revisions shall be as detailedas necessary to incorporate the programmeimplications of the resolutions and decisionsadopted by intergovernmental organs andinternational conferences since the adoption of theplan.

Rule 104.8

(a) Revisions to the medium-term plan arerequired, inter alia:

(i) When intergovernmental mandates adoptedafter the adoption of the plan call for new orsubstantially modified programmes andsubprogrammes or any other revisions that shouldbe properly identified;

(ii) When the programme mandates in theopinion of the Secretary-General have becomeobsolete;

(iii) When the Secretary-General deems itnecessary to propose new activities at thesubprogramme level not covered by existinglegislative mandates.

(b) Substantive revisions shall be those whichpropose a change in the objective(s) or the strategy ofthe programme or subprogramme.

Regulation 4.14

The establishment of priorities among bothsubstantive programmes and common services shall

form an integral part of the general planning andmanagement process without prejudice toarrangements and procedures now in force or to thespecific character of servicing activities. Suchpriorities shall be based on the importance of theobjective to Member States, the Organization’scapacity to achieve it and the real effectiveness andusefulness of the results.

Regulation 4.15

Specialized intergovernmental and expertbodies, when reviewing the relevant programmes ofthe medium-term plan within their sphere ofcompetence, shall refrain from establishingpriorities that are not consistent with the overallpriorities established in the medium-term plan.

Regulation 4.16

The priorities, as determined by the GeneralAssembly, established in the medium-term planshall guide the allocation of budgetary andextrabudgetary resources in the subsequentprogramme budgets. After the medium-term planhas been adopted by the Assembly, the Secretary-General shall bring the decisions on priorities to theattention of Member States and the governingboards of the voluntary funds.

Rule 104.9

The allocation of resources proposed by theSecretary-General in the subsequent programmebudgets shall be made in accordance with regulations3.2 and 5.1 to 5.9.

Article VProgramme aspects of the budget

Regulation 5.1

The medium-term plan, as approved andrevised by the General Assembly, shall serve as theframework for the formulation of the biennialprogramme budget. In order to facilitate thisrelationship, the programme budget shall have

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financial information at the programme andsubprogramme levels.

Rule 105.1

As provided in rule 104.4 (b), the subprogrammestructure of the programme budget shall be identical tothat of the medium-term plan unless a change in thesubprogramme structure has been authorized by asubsequent legislative mandate. The financial dataprovided in the proposed programme budget shall belinked to the medium-term plan at the programme andsubprogramme levels. At the subprogramme level,estimates of the required resources, expressed as apercentage of the programme resources, shall beprovided.

Regulation 5.2

The programme proposals set out in thebudget shall aim at achieving the objectivesestablished in the medium-term plan. Programmeproposals that are not derived from the objectivesof the plan shall be submitted only as a result oflegislation passed subsequent to the adoption of theplan or its latest revision.

Rule 105.2

No activity or output shall be included in theproposed programme budget unless it is clearly inimplementation of the medium-term plan strategy andlikely to help to achieve the plan objectives, or it is inimplementation of legislation passed subsequent to theapproval or revision of the plan.

Regulation 5.3

In the proposed programme budget, therequested resources shall be justified in terms of therequirements of output delivery.

Rule 105.3

For all activities, programme budget submissionsprovided to the Secretary-General will include, at theappropriate level of detail, data on the resourcesrequired, such as requirements for posts, travel,consultants and other relevant objects of expenditure.These data will be used in internal budget formulationprocedures as a basis for programme budget proposals.

The programme narrative describing servicingactivities shall include, wherever possible, quantitativeindicators measuring the services rendered andshowing any expected change in productivity duringthe biennium.

Regulation 5.4

The proposed programme budget shall bedivided into parts, sections and programmes.Programme narratives shall set outsubprogrammes, outputs, objectives andaccomplishments expected during the biennium.The proposed programme budget shall be precededby a statement explaining the main changes made inthe content of the programme and the volume ofresources allocated to it in relation to the previousbiennium. The proposed programme budget shallbe accompanied by such information, annexes andexplanatory statements as may be requested by oron behalf of the General Assembly and such furtherannexes or statements as the Secretary-General maydeem necessary and useful.

Rule 105.4

(a) The programme narratives for all activitiesshall conform to the following standards:

(i) All final outputs included in the proposedprogramme budget shall clearly contribute to theachievement of a subprogramme objectiveidentified in the medium-term plan;

(ii) Output descriptions shall conform to thefollowing standard categories of final output:

a. Servicing of intergovernmental andexpert bodies, including reports thereto;

b. Other substantive activities;

c. International cooperation and inter-agency coordination and liaison;

d. Conference services;

e. Technical cooperation;

f. Administrative support services;

(iii) Expected accomplishments shall beformulated for each subprogramme and shallidentify those benefits or changes expected toaccrue to users or beneficiaries through the

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delivery of final outputs. Expectedaccomplishments shall be in conformity with andlead to the fulfilment of the objectives establishedin the programmes and subprogrammes. Expectedaccomplishments shall be expressed in terms thatwill facilitate the subsequent determination ofwhether the expectations have been met.Expected accomplishments shall be objective,feasible and pertinent to the nature of and thework carried out by each subprogramme.

(b) The programme narratives for servicingactivities shall identify the services to be delivered bynature and quantity. Wherever possible, standardcategories of services shall be established.

Regulation 5.5

All activities for which resources are requestedin the proposed programme budget shall beprogrammed.

Rule 105.5

All activities, whether financed from regularbudget or extrabudgetary resources, shall beprogrammed in the sense that:

(a) Output descriptions as stipulated under rule105.4 shall apply, irrespective of the resources used forproducing the output;

(b) Financial information as stipulated underrule 105.3 shall be provided in internal budgetformulation data for both categories of funds.

Regulation 5.6

Within the proposed programme budget, theSecretary-General shall submit to the GeneralAssembly, with justification, a list of outputsincluded in the previous budgetary period which, inthe judgement of the Secretary-General, can bediscontinued and which, as a consequence, have notbeen included in the proposed programme budget.

Rule 105.6

In their budgetary submissions, heads ofdepartments and offices shall provide the Secretary-General with a list of outputs and activities required bylegislation or approved in a previous budgetary period

that have not been included in the proposed programmebudget because they are considered obsolete, ofmarginal usefulness or ineffective, and that thereforecould be proposed for termination by the GeneralAssembly. The determination of such outputs shall bemade by applying, inter alia, the following criteria:

(a) Outputs and activities derived frommandates that are at least five years old, unless arelevant intergovernmental body has reaffirmed thecontinuing validity of the mandate;

(b) Outputs and activities whose legislativebasis has been superseded by new mandates;

(c) Outputs and activities that wereprogrammed as new outputs in the budget for theprevious biennium but that were not implemented inthat biennium; if such outputs are to be included in thebudget, justification must be provided;

(d) Outputs and activities that, during the in-depth evaluation of a programme by the Committee forProgramme and Coordination or a review of theprogramme by the relevant functional or regionalintergovernmental organ, were found to be obsolete, ofmarginal usefulness or ineffective.

Regulation 5.7

The Secretary-General shall provide theCommittee for Programme and Coordination andthe Advisory Committee on Administrative andBudgetary Questions with advance copies of theproposed programme budget by the end of April ofthe year preceding the budgetary period.

Rule 105.7

(a) Heads of departments and offices shallsubmit programme proposals and corresponding budgetestimates at such time and in such detail as theSecretary-General may prescribe and in accordancewith the present Regulations and Rules.

(b) The submissions shall be reviewed by theSteering Committee on Reform and Management. Inthe light of the deliberations of the SteeringCommittee, the Secretary-General shall decide on theprogramme content and resource allocation of thebudget to be submitted to the General Assembly.

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(c) The programmes of work submitted byprogramme managers to specialized intergovernmentalorgans should contain activities and outputspecifications identical to those set out in theprogramme portion of the proposed programme budget.This does not preclude the addition of furtherinformation and detail if required by the specializedintergovernmental organs.

Regulation 5.8

The Committee for Programme andCoordination shall prepare a report on theproposed programme budget containing itsprogramme recommendations and its generalassessment of the related resource proposals. Itshall receive a statement by the Secretary-Generalon the programme budget implications of itsrecommendations. The report of the Committee forProgramme and Coordination shall becommunicated simultaneously to the Economic andSocial Council and to the Advisory Committee onAdministrative and Budgetary Questions. TheAdvisory Committee shall receive the report of theCommittee for Programme and Coordination andstudy the statement by the Secretary-General. Thereports of the Committee for Programme andCoordination and the Advisory Committee on eachsection of the proposed programme budget shall beconsidered simultaneously by the GeneralAssembly.

Regulation 5.9

No council, commission or other competentbody shall take a decision involving either a changein the programme budget approved by the GeneralAssembly or the possible requirement ofexpenditure unless it has received and takenaccount of a report from the Secretary-General onthe programme budget implications of the proposal.

Rule 105.8

It shall be the responsibility of the head of thedepartment concerned, in consultation with the Officeof Programme Planning, Budget and Accounts, toensure that a report on programme budget implications,as required by regulation 5.9, is submitted to theGeneral Assembly prior to its adoption of any

resolution or decision. The report should integrate theprogramme, financial and administrative implicationsof draft resolutions and include the followinginformation:

(a) Modifications of the work programme thatwould be necessary should the proposed draftresolution, recommendation or decision be adopted,listing additions, changes or deletions to programmes,subprogrammes, outputs and activities;

(b) Indications, where applicable, of similar orclosely related work being carried out elsewhere in theSecretariat and, if possible, indications of relatedactivities being conducted in the specialized agenciesof the United Nations system;

(c) In cases where it is proposed to finance suchadditional activities totally or partly through theredeployment of existing resources, an indication of theoutputs or subprogrammes in the current workprogramme that would be changed, curtailed orterminated as a consequence.

Article VIMonitoring of programmeimplementation

Regulation 6.1

The Secretary-General shall monitoraccomplishments, as measured by the delivery ofoutputs scheduled in the approved programmebudget, through a central unit in the Secretariat.After the completion of the biennial budget period,the Secretary-General shall report to the GeneralAssembly, through the Committee for Programmeand Coordination, on programme performanceduring that period.

Rule 106.1

(a) The Central Monitoring and InspectionUnit, in consultation with the Office of ProgrammePlanning, Budget and Accounts, shall:

(i) Monitor changes made during the bienniumin the programme of work set out in theprogramme budget approved by the GeneralAssembly;

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(ii) At the end of the biennium, determine theactual progress made towards achieving expectedaccomplishments, as measured by the delivery offinal outputs, in comparison with thecommitments set out in the programme narrativesof the approved programme budget and reportthereon to the General Assembly through theCommittee for Programme and Coordination.This monitoring and performance reporting shallcover all activities in the programme budget.

(b) Programme performance shall be reportedin accordance with the following procedures:

(i) Heads of departments and offices shallsubmit biennial programme performance reportsfor their departments at such time and in suchdetail as the Secretary-General may prescribe;

(ii) The Central Monitoring and Inspection Unitshall be responsible for ascertaining programmedelivery and preparing the related report to theGeneral Assembly.

(c) The Audit and Management ConsultingDivision shall conduct ad hoc detailed audits of outputdelivery.

(d) In the programme performance report, finaloutputs shall be listed according to the followingcategories:

(i) Completed as programmed;

(ii) Postponed to the following biennium,whether commenced or not;

(iii) Completed but significantly reformulated;

(iv) Terminated as obsolete, of marginalusefulness or ineffective;

(v) Additional output required by a legislativedecision subsequent to the approval of theprogramme budget;

(vi) Additional output initiated by theprogramme manager.

An implementation rate based on the above categoriesshall be assigned to each programme in the programmeperformance report. Explanations shall be provided inthe programme performance report for lowimplementation rates and, upon the request of MemberStates, for any other departures from programmedcommitments.

(e) In the programme performance report, theassessment of progress against objectives and expectedaccomplishments required under rule 106.1 (a) (ii)shall be provided, to the extent possible, bysubprogramme. An explanation shall be given for lackof progress.

Regulation 6.2

An entire subprogramme shall not bereformulated nor a new programme introduced inthe programme budget without the prior approvalof an intergovernmental body and the GeneralAssembly. The Secretary-General may make suchproposals for review by the relevantintergovernmental body if he or she considers thatcircumstances so warrant.

Rule 106.2

Programme implementation shall be monitoredunder the following procedures:

(a) Heads of departments or offices shallestablish internal programme-monitoring procedurespursuant to guidelines established by the CentralMonitoring and Inspection Unit;

(b) Within any subprogramme, heads ofdepartments or offices shall have the discretion withfull justification to modify the approved programmebudget by reformulating final outputs, postponingdelivery of outputs to the following biennium orterminating outputs, provided that such changes are inpursuance of the objective and strategy of thesubprogramme as set out in the medium-term plan.Such proposed changes shall be reported through theCentral Monitoring and Inspection Unit;

(c) Subject to the procedures established under(a) and (b) above, changes in the programme of workmandated by a competent intergovernmental organ thatcan be implemented within existing resources may beimplemented by the department or office concerned;

(d) Changes in the programme of workrequiring net additional resources may not beimplemented before they are approved by the GeneralAssembly.

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Regulation 6.3

The Secretary-General shall transmit thebiennial programme performance report to allMember States by the end of the first quarterfollowing the completion of the biennial budgetaryperiod.

Article VIIEvaluation

Regulation 7.l

The objective of evaluation is:

(a) To determine as systematically andobjectively as possible the relevance, efficiency,effectiveness and impact of the Organization’sactivities in relation to their objectives;

(b) To enable the Secretariat and MemberStates to engage in systematic reflection, with a viewto increasing the effectiveness of the mainprogrammes of the Organization by altering theircontent and, if necessary, reviewing their objectives.

Rule 107.1

(a) The objectives of a programme orsubprogramme shall be the standards against which itsrelevance, effectiveness and impact will be assessed.As a necessary component of programme evaluationthere shall be an assessment of the relevance, qualityand usefulness of individual output and theeffectiveness of the output in achieving the time-limited subprogramme objectives.

(b) Baseline data and indicators of achievementshall be utilized in the evaluation process to assessprogramme impact in terms of the objectives. Anattempt shall be made to identify and analyse thefactors associated with effectiveness and impact.

(c) Evaluation findings shall be communicatedto Member States through intergovernmental bodiesand to heads of departments and offices in order tofacilitate the reconsideration of existing mandates,policies, strategies and objectives, the substantivecontent of programmes and its utility to the users.

Regulation 7.2

All activities programmed shall be evaluatedover a fixed time period. An evaluation programmeas well as a timetable for intergovernmental reviewof evaluation studies shall be proposed by theSecretary-General and approved by the GeneralAssembly at the same time as the proposed medium-term plan.

Rule 107.2

(a) All programmes shall be evaluated on aregular, periodic basis. At the programme orsubprogramme level, evaluation plans shall be linkedto the medium-term plan, and they shall be integratedwith the programme budget cycle.

(b) The evaluation system shall includeperiodic self-evaluation of activities directed at time-limited objectives and continuing functions.Programme managers shall, in collaboration with theirstaff, undertake self-evaluation of all subprogrammesunder their responsibility. Specifically:

(i) The timing, scope and other characteristicsof a self-evaluation study shall be determined bythe nature and characteristics of the activitiesprogrammed and other relevant factors;

(ii) Methodological support shall be providedby the Central Evaluation Unit in connection withthe preparation of self-evaluation reports;

(iii) Evaluation plans, which are required foreach new and ongoing subprogramme, shall beprepared by programme managers and shallcontain the following elements: a definition of thepurpose of the evaluation and the anticipatedapplication of evaluation findings; the evaluationmethodology to be employed; the characteristicsof the evaluation (e.g., the scope of coverage andthe period covered); the measures of change (e.g.,the nature of the progress and the impactindicators to be employed); the means ofinformation collection; the administrativearrangements; and the resource requirements.

(c) In addition to self-evaluation, the evaluationsystem shall include the ad hoc in-depth evaluation ofselected programme areas or topics conductedinternally or externally at the request ofintergovernmental bodies or at the initiative of the

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Secretariat. In determining whether an in-depthevaluation should be carried out, the results of self-evaluation shall be taken into account. Specifically:

(i) The evaluation proposals submitted by theSecretary-General to the General Assembly for itsapproval shall include a list of programmes orportions of programmes to be covered on aregular, periodic basis by in-depth evaluationsand a timetable indicating the years in which therelated reports are due;

(ii) In-depth evaluation reports to be submittedfor consideration by the Committee forProgramme and Coordination or by theintergovernmental or expert organs directlyconcerned with each programme shall beprepared by the Central Evaluation Unit, incollaboration with the programme managersconcerned and, if necessary, competent experts inthe fields involved. The Joint Inspection Unitmay also assist in the preparation of such reports;

(iii) At least one in-depth evaluation study shallbe undertaken each year. Such a study shallnormally be completed within two years.

Regulation 7.3

Evaluation may be internal and/or external.The Secretary-General shall develop internalevaluation systems and seek the cooperation ofMember States in the evaluation process, asappropriate. Evaluation methods shall be adaptedto the nature of the programme being evaluated.The General Assembly shall invite such bodies as itsees fit, including the Joint Inspection Unit, toperform ad hoc external evaluations and to reporton them.

Rule 107.3

(a) Self-evaluation shall be conducted byprogramme managers in compliance with guidelinesestablished by the Central Evaluation Unit, which willbe responsible for quality standards, methodology, theadaptation and transfer of evaluation information andad hoc studies.

(b) The United Nations programme categoriesshall be used as a reference, but the primary focus of

self-evaluation shall be on the subprogramme, outputsand activities.

(c) Self-evaluation reports shall be concernedwith the effectiveness and impact of subprogrammes.In them, programme managers shall:

(i) Assess the quality and relevance of theoutputs of each subprogramme and theirusefulness to the users;

(ii) Compare the situation existing at the start ofthe implementation of each subprogramme andwhat remains to be done in order to ascertain theextent to which a subprogramme has attained itsobjective;

(iii) Analyse the extent to which the objectivesof the programme have been attained and theimpact of the totality of subprogrammesimplemented in the context of the programme;

(iv) Identify, in the light of such findings, otherpossible designs for the programme; that is,alternative subprogrammes that might beconsidered in order to improve performance inattaining the programme objectives.

(d) The programme evaluation system shallutilize all information collected during the programmeperformance, monitoring and reporting process butshall remain separate and distinct from that process.

(e) The programme evaluation system isseparate and distinct from the personnel performanceappraisal system. Since the programme evaluationsystem is concerned with programme effectiveness andimpact rather than the performance of individual staffmembers, no information shall be transmitted betweenthe two systems.

Regulation 7.4

The findings of the intergovernmental reviewof evaluations shall be reflected in subsequentprogramme design and delivery and policydirectives. To this end, a brief report summarizingthe conclusions of the Secretary-General on allevaluation studies conducted in the establishedevaluation programme shall be submitted to theGeneral Assembly at the same time as the text of theproposed medium-term plan.

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Rule 107.4

(a) Evaluation findings in respect of ongoing orcontinuing activities shall be directly and immediatelycommunicated to those responsible for programmeplanning and management to permit mid-coursecorrection if required.

(b) The evaluation system shall include themonitoring of action taken on the basis of evaluationconclusions and recommendations.

(c) Evaluation methods shall be madeconsistent and comparable so as to facilitate theadaptation and transfer of evaluation findings amongUnited Nations programmes.

(d) The reporting of evaluation results shallinclude a statement on the comprehensiveness andrigour of the evaluation process; it shall clearlydifferentiate between objective evidence, professionaltechnical judgements and political judgements ofMember States, and all its conclusions andrecommendations shall be supported by such evidenceand judgements. The recommendations contained in thereport shall be unambiguous and possible toimplement.

(e) Intergovernmental or expert committeesdirectly concerned with each programme shallformulate, in connection with the evaluation reportssubmitted to them, recommendations concerningmethods of implementation and shall suggest, whereappropriate, a new design for the programme, resultingin a new set of subprogrammes. Thoserecommendations shall be transmitted to theCommittee for Programme and Coordination forconsideration and, in the case of programmesconcerning servicing activities, to the AdvisoryCommittee on Administrative and Budgetary Questionsas well.

(f) After considering the recommendations ofthe competent intergovernmental or expert organs andthe recommendations contained in the reports preparedby the Central Evaluation Unit, the Committee forProgramme and Coordination shall propose to theEconomic and Social Council and to the GeneralAssembly measures that may relate to:

(i) Changes in procedures used inimplementing ongoing programmes;

(ii) The redefinition of the content ofprogrammes and subprogrammes.

(g) Measures thus proposed shall be consideredeither in connection with the formulation of a new planafter study by the intergovernmental bodies concernedof the report summarizing the conclusions of theSecretary-General on the relevant evaluation studies, asenvisaged in regulation 7.4, or in connection with abiennial revision of the plan, as envisaged in regulation4.13.

(h) A summary report shall be preparedperiodically to include findings of individual reportsand general conclusions on the design of theprogrammes reviewed in order to assist in thepreparation of the medium-term plan.

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AnnexGlossary of terms

Activity. Action taken to transform inputs into outputs.

Budget year. The second year of a biennium, in which the Secretary-Generalsubmits the proposed programme budget for the following biennium.

Common services. Common services are either conference services rendered toMember States or administrative services rendered by a single unit to more than onedepartment or office.

Competent intergovernmental organ. An intergovernmental organ is competentto provide legislative mandates to the Secretariat in the areas covered by its terms ofreference as set out in intergovernmental resolutions or decisions, normally thoseestablishing its existence. Such competence may be global, regional, sectoral orfunctional.

Delivery of output. An output is generally considered to have been deliveredwhen the service is completed or when the products resulting from a programmeactivity are made available to the intended primary users; e.g., in the case of a reportor a technical publication, when it has been circulated to Member States, interestedGovernments or other primary users; in the case of a sales publication, when it isplaced on sale.

Effectiveness is the extent to which expected accomplishments are achieved.

Efficiency is measured by how well inputs are converted into outputs.

End-user is the recipient or beneficiary of an output or accomplishment.

Evaluation is a process that seeks to determine as systematically andobjectively as possible the relevance, effectiveness and impact of an activity in thelight of its goals, objectives and accomplishments. Specifically:

• In-depth evaluation is undertaken by the Central Evaluation Unit at the requestof the Committee for Programme and Coordination, as endorsed by theGeneral Assembly, or at the request of other intergovernmental bodies. It mayalso be undertaken by evaluation units in regional and sectoral secretariats atthe request of their governing bodies. This type of evaluation may also beinitiated by the Secretary-General for a particular programme as the needarises. In-depth evaluation focuses on the programme. On the basis of studiesconducted by the relevant evaluation unit for their consideration, theCommittee for Programme and Coordination, intergovernmental bodies at theregional and sectoral levels, other technical intergovernmental bodies andappropriate expert bodies concerned review entire programmes or the entirework of an entity in depth. The objective is to make recommendations thatwould help the Economic and Social Council and the General Assembly toformulate decisions aimed at increasing the overall relevance, effectivenessand impact of the programmes of the United Nations in the context of theintergovernmental goals and policies;

• Self-evaluation is undertaken by programme managers primarily for their ownuse. Self-evaluation focuses on the subprogramme and can be applied to allsectors, including political, legal, humanitarian, economic and social affairs,

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public information and common services. As an integral part of themanagement process, the design and conduct of the self-evaluation procedureare specified at the planning and programming stages in conjunction with thedesign of the relevant subprogramme. Findings are applied by the programmemanagers to make necessary adjustments in implementation or are fed backinto the planning and programming process in the form of proposed changes inthe design and/or orientation of the subprogramme or project concerned. Whilethe results of self-evaluation are not normally reported at theintergovernmental level, the conclusions drawn from the analytical informationgenerated for various subprogrammes and projects within a programme can beused as inputs for assessing the programme as a whole;

• Internal evaluation covers both self-evaluation and in-depth evaluation (seeabove);

• Ongoing evaluation is the examination of an activity during its implementationto assess its continued relevance and progress towards the achievement of itsobjectives;

• Ex post evaluation is the assessment of the relevance, effectiveness and impactof an activity carried out some time after its completion.

Expected accomplishment is a desired outcome involving benefits to end-users,expressed as a quantitative or qualitative standard, value or rate. Accomplishmentsare the direct consequence or effect of the generation of outputs and lead to thefulfilment of a certain objective.

External evaluation is performed by entities outside the United NationsSecretariat. The General Assembly invites such bodies as it sees fit, including theJoint Inspection Unit, to carry out this type of evaluation.

External factors are events and/or conditions that are beyond the control ofthose responsible for an activity but that have an influence on the success or failureof the activity. They may be anticipated in the form of assumptions or they may beunanticipated.

Impact is an expression of the changes produced in a situation as the result ofan activity that has been undertaken.

Indicators of achievement are used to measure whether and/or the extent towhich the objectives and/or expected accomplishments have been achieved.Indicators correspond either directly or indirectly to the objective or the expectedaccomplishment for which they are used to measure performance.

Inputs are personnel and other resources necessary for producing outputs andachieving accomplishments.

Intergovernmental organ. An organ is intergovernmental if its membershipconsists of Governments. Thus, United Nations bodies consisting of persons servingin their individual capacities are not intergovernmental organs, even if the personsconcerned were nominated by Governments or elected by an intergovernmentalorgan.

Legislative mandate. A legislative mandate is a request for action addressed tothe Secretary-General or an executive head acting on his behalf in a resolution ordecision adopted by a competent United Nations intergovernmental organ.

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Monitoring. Monitoring is the periodic determination by the head of adepartment or office, or by the Central Monitoring and Inspection Unit, of the actualdelivery of final outputs in comparison with the commitments for the delivery ofoutputs set out in the programme budget as approved by the General Assembly.

Objective. In programme budgeting, objective refers to an overall desiredachievement involving a process of change and aimed at meeting certain needs ofidentified end-users within a given period of time.

Off-budget year. The first year of a biennium, in which the Secretary-Generalsubmits an outline of the proposed programme budget for the following biennium.

Outputs. Outputs are final products or services delivered by a programme orsubprogramme to end-users, such as reports, publications, training, servicing ofmeetings, or advisory, editorial, translation or security services, which an activity isexpected to produce in order to achieve its objectives.

Priority. A priority is a preferential rating for the allocation of limitedresources. Thus, activities with the highest priority are those that would beconducted even if total resources were significantly curtailed; activities with thelowest priority are those that would be curtailed or terminated if all anticipatedresources were not available or if activities with a higher priority had to becommenced or expanded.

Programme. A programme consists of the activities undertaken by adepartment or office.

Programme manager. A programme manager is the Secretariat officialresponsible for the formulation and implementation of a programme as definedabove, normally the head of an organizational unit. For the purposes of self-evaluation, programme managers also refer to those who are involved in theimplementation of subprogrammes, namely, the head of a division, branch orsection.

Programme strategy. A programme strategy is a sequence of means of actionto be undertaken for the purpose of achieving an objective.

Relevance. Relevance is the extent to which an activity, expectedaccomplishment or strategy is pertinent or significant for achieving the relatedobjective and the extent to which the objective is significant to the problemaddressed. Relevance is viewed in the context of the activity’s design as well as inthe light of the factual situation at the time of evaluation.

Subprogramme. A subprogramme consists of activities within a programmeaimed at achieving one or a few closely related objectives as set out in the medium-term plan. The subprogramme structure shall correspond, to the extent possible, toan organizational unit, normally at the division level.

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