Budget Committee Delegates Urge Top Managers to 'Set the Tone' for Stronger Accountability
Fifth Committee (Administrative and Budgetary) delegates today urged the Secretariat to ramp up efforts to boost managerial accountability and internal controls, emphasizing the tone-setting role of top leaders in fostering a more effective United Nations.
“A strong system of accountability is not just a bureaucratic requirement, it is the very foundation of the trust that binds this Organization to Member States and to the citizens of the world,” said Switzerland’s delegate, speaking also for Liechtenstein. “Far from being a simple administrative reform, accountability is a fundamental principle that reflects our commitment to the values of the United Nations: integrity, transparency and efficiency in the service of peace and sustainable development.”
While the Secretary-General's report highlights significant progress, it also stresses the persistent challenges that require determination and commitment to overcome, he said. Exemplary leadership is essential for greater accountability as the UN Values and Behaviours Framework emphasizes inclusion, integrity, humility and humanity. “A culture of accountability can only be built if those who lead the Organization embody these values on a daily basis,” he said.
He said that other essential components for boosting accountability are the use of data and transparency, such as the UN Results Portal, which strengthens the trust of Member States. In addition, sexual exploitation and abuse are an unacceptable betrayal of the Organization’s fundamental values while undermining public confidence. His delegation welcomes the Secretary-General’s efforts to strengthen prevention and response mechanisms, including improving ClearCheck, a screening database, and the adoption of a victim-centred approach.
The representative of Iraq, speaking on behalf of the Group of 77 and China, underscored that accountability within the Organization requires managers and decision-makers at the highest levels to commit to the accountability system’s six components. He emphasized the importance of weaving more results-based steps — of both institutional and personal accountability — into future Secretariat progress reports. The Group also values the recommendations of the recent Joint Inspection Unit’s review of accountability frameworks in the United Nations system organizations.
He asked senior managers to keep improving the presentation of the proposed programme budget and ensure resources are clearly linked to a continuously improving results-based budgeting framework. “This should reflect existing mandates and the measures to achieve them,” he said. Noting the Organization’s ongoing financial constraints, the Group believes it is even more urgent for the Secretariat to keep strengthening internal controls and monitor effective expenditures to fully implement agreed mandates and programmes. The General Assembly has asked the Secretary-General to urge senior managers to meet the geographical targets contained in the senior managers’ compacts. The Group also wants to understand the appropriate accountability measures that will be taken when the targets stipulated in the compacts have not been met.
Accountability ‘Cornerstone of Effective Management’
Israel’s delegate called accountability the cornerstone of effective management. “It must be treated with the significance it deserves,” she said. Her delegation welcomed progress on addressing misconduct and disciplinary issues, including the revision of policies on discrimination and harassment, including sexual harassment and the abuse of authority. “We call on the Secretariat to strengthen these efforts, ensuring a cultural shift where such misconduct is not only condemned in words, but eradicated in practice,” she said, adding that perpetrators must face real consequences, and every staff member must feel safe to report misconduct without a fear of retaliation.
The increased availability of data and information will enhance the transparency of activities, investigations and their outcomes. “Accountability is a principle that must be demonstrated from the very top of any organization,” she said, urging the UN leadership to “set the tone, ensuring that oversight is not only a bureaucratic exercise, but a force that safeguards the integrity of this Organization”.
Secretariat Delivers Reports
Karen Lock, Director of the Business Transformation and Accountability Division of the Department of Management Strategy, Policy and Compliance, presented the Secretary-General’s “Fourteenth progress report on accountability: strengthening accountability in the United Nations Secretariat” (document A/79/696). Noting that the Secretary-General’s management reforms have shifted the focus from process to results, she said the report recognized that this transformation can only happen over time and must be part of a process of continuous improvement. While progress has been made in some elements of an accountability system that holds staff accountable for financial and programme performance, more needs to be done.
Some of the detailed measures taken in 2024, laid out in Section II of the report, include improving the internal control process, such as using targeted workshops and guidance on deepening the integration of internal controls and risk management and enhancing enterprise risk management. At the Secretariat-wide level, risk treatment and response plans were developed for 14 critical risks with corporate risk owners monitoring the implementation of mitigation measures. Sixty-four entities completed their risk assessments and have dedicated risk-governance practices in place.
The Secretariat’s data protection and privacy policy, meant to guide the responsible handling of personal data, provides transparency and lays down necessary safeguards, she said. The Secretariat has also disseminated the Secretary-General’s bulletin on the United Nations Values and Behaviours Framework, which aims to inform human resources processes, such as workforce planning, recruitment, learning and performance management.
As the transparency of information lies at the core of accountability, the Secretariat has enhanced Member States’ portals, she said. For example, the results portal (https://results.un.org) now provides information on when planned targets were met, exceeded or not reached. The Workforce Portal now provides up-to-date information on staff and demographics. The compendium of disciplinary measures contains detailed information based on nearly 14 years of practice in disciplinary matters and is available online on the human resources portal (https://hr.un.org). “The report shows the Secretariat’s continued progress — not perfection — in reinforcing accountability as a central pillar of its management system,” Ms. Lock said. “It includes planned activities in 2025 and beyond to drive continuous improvement.”
Caroline Nalwanga, Vice-Chair of the Advisory Committee on Administrative and Budgetary Questions (ACABQ), presented that body’s related report (document A/79/772). The Advisory Committee trusts the Secretary-General will use existing resources to develop a maturity model for the accountability system and lay out a clear road map and benchmarks so progress can be noted and areas for improvements can be identified.
Turning to the performance-appraisal system, ACABQ reiterates that the performance appraisal system must be strengthened and “that more efforts be made to ensure a link between high-level deliverables outlined by legislative bodies and individual staff workplans”. An enhanced performance-appraisal system could not only show how performance has delivered results, but could better assess staff compliance with regulations, rules and the responsible stewardship of funds and resources.
Regarding the review of the Organization’s system of internal controls, the Advisory Committee noted the Assembly’s request to review the first and second lines of defence in the accountability system, including human resources and asset management. The Advisory Committee backs a comprehensive review that includes financial and budget management, information communications technology and supply chain management. “The Advisory Committee trusts that the review will be followed by the strengthening of the exercise of second line of defence across different departments in the accountability framework,” she added.
Fifth Committee Chair Egriselda Aracely González López (El Salvador) opened the meeting by thanking delegates for their monumental efforts during their final session in December 2024. Their collective commitment allowed them to finalize a complex session within the established time frame. She encouraged delegates to maintain the same momentum and spirit of collaboration as they forge ahead in this session and the second part of the resumed session.