As Fifth Committee Takes up Accountability, Delegates Focus on Manager Performance, Recruitment Timeliness
As the Fifth Committee (Administrative and Budgetary) took up the topic of “accountability” in its review of the Organization’s efficiency in administrative and financial functioning, delegates welcomed continuing progress and pointed to gaps needing to be addressed.
Yukio Takasu, Under-Secretary-General for Management, introducing the Secretary-General’s report on the matter, pointed out that 23 risks had been identified of which six were critical. A governance structure involving the entire Secretariat had been established and specific roles had been defined for different actors.
He also noted some positive trends relating to Umoja and the International Public Sector Accounting Standards (IPSAS). For example, comprehensive information about the financial position, performance and cash flows were now available to all stakeholders due to the introduction of IPSAS and its accrual accounting, while Umoja had introduced common operating models in field missions.
He pointed out that the Secretary-General continued to strengthen senior managers’ compacts to ensure they were a meaningful and powerful instrument of accountability. In addition, a pilot for strengthening self-evaluation capacity within the Department of Management would be used in other departments and offices as part of the Secretariat’s phased approach to implementation of results-based management.
Carlos Ruiz Massieu, Director of the Advisory Committee on Administrative and Budgetary Questions (ACABQ), presenting that body’s views, recognized the steps being taken towards developing a system of personal accountability. However, ACABQ also noted that the Secretary-General’s report did not reflect how accountability was applied in cases where a lack of timely action, insufficient monitoring or delays resulted in waste, inefficient use of resources or financial loss to the Organization.
Thus, he recommended that, in his next report, the Secretary-General make proposals on criteria for use in evaluating performance and strengthening the system of personal accountability, including mechanisms for its enforcement, and that the Assembly consider introducing additional objectives and indicators in the senior managers’ compacts to assess their performance and hold them to account for the responsible stewardship of financial and human resources.
South Africa’s representative, also speaking for the “Group of 77” developing countries and China, underscored the importance of strengthening the link between performance and rewards or sanctions for all United Nations staff. In particular he expressed disappointment at the continued weakness of senior managers in their compliance with recruitment timelines, and called on the Secretary-General to take action to speed up the recruitment process, while bearing in mind the underrepresentation of many developing countries.
The delegate of Switzerland, speaking also for Liechtenstein, was one of several speakers expressing concern at the “modest” progress in implementation of results-based management despite Member States’ adoption of a resolution towards that end in 2001. Concurring, the representative of the United States encouraged continued monitoring and evaluation of senior managers’ compacts against targets set out in their annual compacts and expressed interest in the accountability of field missions, particularly relating to conduct, discipline and sexual exploitation.
She recalled that “every dollar wasted through inefficiency, mismanagement or corruption is a dollar that is not spent on achieving the United Nations’ essential tasks”.
Also speaking today were representatives of Japan and the European Union delegation.
The Fifth Committee will next meet at a date and time to be announced.
Introduction of Reports
The Fifth Committee (Administrative and Budgetary) met today to take up two reports on the accountability system in the United Nations Secretariat.
YUKIO TAKASU, Under Secretary-General for Management, introducing the Secretary-General’s Fourth progress report on the matter (document A/69/676), said the text described the progress made, since the previous annual report, in the Secretariat-wide risk assessment, the implementation of results-based management, strengthening personal accountability and that in the field missions, and the link between Umoja and International Public Sector Accounting Standards (IPSAS) and accountability.
Of the 23 risks identified, six were deemed “critical”, he said, adding that a governance structure had been put together that involved the entire Secretariat and defined specific roles for different actors. As the Secretariat faced new challenges and as mitigating strategies were put in place, new risks would emerge; some of those already identified would move down the list and others would move up.
A pilot for strengthening self-evaluation capacity within the Department of Management would be used in other departments and offices as part of the Secretariat’s phased approach to results-based management, he said. The Secretary-General continued to strengthen the senior managers’ compacts to ensure they were a meaningful and powerful instrument of accountability, he said, adding that the Departments of Peacekeeping Operations and Field Support had been implementing an accountability framework and scorecard mechanism since July 2014.
The Ethics Office had completed an independent review of existing policy on protection against retaliation, he continued. Recommended changes were currently being reviewed by the Executive Office of the Secretary-General in consultation with relevant departments and offices.
The report also noted some positive trends relating to Umoja and IPSAS, he said, among them were Umoja’s introduction of common operating models in field missions. Further, with the introduction of IPSAS and its accrual accounting, more detailed and comprehensive information about the financial position, performance and cash flows were now available to all stakeholders, contributing to enhanced transparency, which was a central element underpinning accountability.
CARLOS RUIZ MASSIEU, Chair of the Advisory Committee on Administrative and Budgetary Questions (ACABQ), weighing in on that body’s report (document A/69/802), recognized the steps that continued to be taken to develop the personal accountability system. However, he noted that the Secretary-General’s report did not reflect how accountability was applied in cases where lack of timely action, insufficient monitoring or delays resulted in waste, inefficient use of resources or financial loss to the Organization.
There was a need to address that gap, he said, recommending that the General Assembly request the Secretary-General to provide, in his next report, proposals on criteria to be used for evaluating performance and for strengthening the personal accountability system, including mechanisms for its enforcement.
Further, with regard to institutional accountability, he said the Advisory Committee considered that greater emphasis should be placed on assessing performance with respect to the effective and efficient use of resources, including more accurate planning and estimation of budgetary requirements, and rigorous financial management. It also recommended that the General Assembly ask the Secretary-General to consider introducing additional objectives and indicators in the senior managers’ compacts with a view to assessing their performance and holding them to account for the responsible stewardship of financial and human resources.
LYLE DAVIDSON (South Africa), speaking for the “Group of 77” developing countries and China, emphasized that a lack of adequate information on decision-making processes continued to hamper the Organization’s ability to achieve enhanced accountability and transparency, as well as improved functioning. The Group would seek further information on the Organization’s response to the possibility that the inability to obtain extra-budgetary funding might impact the ability of certain departments to deliver on their mandates. He also stressed the importance of staff training as a key element for effective programme monitoring and reporting, and further, that the implementation of oversight bodies’ recommendations was essential to accountability. He urged the Secretary-General to redouble his efforts in that area.
He expressed disappointment at the continued weakness of senior managers with regard to compliance with the recruitment timeline, and called on the Secretary-General to take decisive action to speed up the recruitment process, while bearing in mind the underrepresentation of many developing countries. The Group would also seek further information on the results of the pilot project for strengthening self-evaluation capacity in the Department of Management. It underscored the importance of strengthening the link between performance and rewards or sanctions for all United Nations staff. Further information was also needed on advancing accountability in field missions.CARMEL POWER of the European Union Delegation said that holding senior managers accountable for the delivery of results, and not just outputs, clearly remained a work in progress. Progress was being made, but more needed to be done to promote a real culture of accountability at the United Nations. She looked forward to receiving updates on action taken to strengthen accountability in areas such as procurement, field missions and personal accountability.
She singled out the issue of late documentation, which “plagued” the Fifth Committee, with the expectation that the revised process of direct oversight by the Management Committee would address the systemic challenges in that regard. She welcomed the Advisory Committee’s recommendation that senior managers be held accountable for the responsible stewardship of financial and human resources, pointing out that the effective use of resources, which had a direct impact on delivery of mandates, should be central to any system of accountability.
MATTHIAS DETTLING (Switzerland), also speaking for Liechtenstein, noted the significant progress made with respect to risk management, and wanted to know what the Secretary-General had already done and intended to do to mitigate the six critical risks identified. He regretted that progress on results-based management remained “modest” despite Member States’ adoption of a resolution to introduce results-based budgeting in 2001. He encouraged the Secretary-General to work towards that goal with “greater conviction”. He also pointed out that the Secretariat had not followed up on some provisions contained in last year’s resolution. He proposed that the agenda item no longer be dealt with by the Fifth Committee on an annual basis, but every two years, which would allow for more discernible progress.
HIROSHI ONUMA (Japan) welcomed progress made on enterprise risk management with the expectation that the 23 risks identified would be adequately managed. In addition, all actions should be taken to implement results-based management within the timeframe of the next two consecutive biennia, 2014-2015 and 2016-2017. Expressing support for strengthening senior managers’ compacts, he requested the Secretary-General to include a new standard managerial indicator related to the timely issuance of official documentation pursuant to Assembly resolution 69/250. He also expressed interest in learning more details about the Secretariat’s new policy on accountability for conduct and discipline among field missions, and lent his general support for the views presented in the ACABQ report.
CHERITH NORMAN CHALET (United States) said that “every dollar wasted through inefficiency, mismanagement or corruption is a dollar that is not spent on achieving the United Nations’ essential tasks”. She welcomed progress made on enterprise risk management and sought more information on how the Organization was managing the preliminary risk register. It was important for the Secretariat to continue to monitor the impact of training programmes and to inform Member States on the outcome of the pilot for strengthening self-evaluation capacity within the Department of Management. She encouraged the acceleration of results-based management, and continued monitoring and evaluation of senior managers’ compacts against targets set out in their annual compacts. She was interested to hear more about such issues highlighted by ACABQ as managerial performance related to the efficient use of resources. She also expressed interest in the accountability of field missions, particularly relating to conduct, discipline and sexual exploitation.