The United Nations Budget - Procedure for determining the regular budget

Every other year, the Secretary-General presents detailed budget and appropriations estimates for the following biennium. (Until 1974 there were annual budgets.) These estimates are reviewed and sometimes revised by the Advisory Committee. The programmatic aspects are reviewed by the 34-member Committee for Program and Coordination.

	Appropriations (Gross) 1946–2003 (in US$)
YEAR	APPROPRIATION	YEAR	APPROPRIATION
1946	$19,390,000	1967	133,084,000
1947	28,616,568	1968	141,787,750
1948	39,285,736	1969	156,967,300
1949	43,204,080	1970	168,956,950
1950	44,520,773	1971	194,627,800
1951	48,925,500	1972	208,650,200
1952	50,547,660	1973	233,820,374
1953	49,869,450	1974–75	606,033,000
1954	48,528,980	1976–77	745,813,800
1955	50,228,000	1978–79	996,372,900
1956	50,683,350	1980–81	1,339,151,200
1957	53,174,700	1982–83	1,472,961,700
1958	61,121,900	1984–85	1,611,551,200
1959	61,657,100	1986–87	1,711,801,200
1960	65,734,900	1988–89	1,748,681,800
1961	71,649,300	1990–91	2,134,072,100
1962	85,818,220	1992–93	2,362,977,700
1963	92,876,550	1994–95	2,580,200,200
1964	101,327,600	1996–97	2,608,274,000
1965	108,472,800	1998–99	2,488,302,000
1966	121,080,530	2000–01	2,535,689,200
		2002–03	2,625,178,700

BUDGET FOR THE 2002–03 BIENNIUM
AREA OF EXPENDITURE
PURPOSE OF EXPENDITURE	AMOUNT (US$)
OVERALL POLICY-MAKING, DIRECTION AND COORDINATION
Overall policy-making, direction and coordination	49,365,800
General Assembly affairs and conference services	449,775,300
TOTAL	499,141,100
POLITICAL AFFAIRS
Political affairs	155,016,300
Disarmament	15,432,300
Peacekeeping operations	73,600,700
Peaceful uses of outer space	4,044,800
TOTAL	248,094,100
INTERNATIONAL JUSTICE AND LAW
International Court of Justice	23,837,300
Legal affairs	35,265,800
TOTAL	59,103,100
INTERNATIONAL COOPERATION FOR DEVELOPMENT
Economic and social affairs	121,043,400
Office of the High Representative for the Least Developed Countries, Landlocked Developing Countries and Small Island Developing States	3,055,600
Africa: New Agenda for Development	5,932,700
Trade and development	84,858,400
International Trade Centre UNCTAD/WTO	18,022,600
Environment	7,660,200
Human settlements	11,541,800
Crime prevention and criminal justice	5,733,800
International drug control	15,289,100
TOTAL	273,137,600
REGIONAL COOPERATION FOR DEVELOPMENT
Economic and social development in Africa	80,760,100
Economic and social development in Asia and the Pacific	52,804,500
Economic development in Europe	40,605,900
Economic and social development in Latin America and the Caribbean	69,167,400
Economic and social development in Western Asia	49,095,200
Regular programme of technical cooperation	42,749,600
TOTAL	355,182,700
HUMAN RIGHTS AND HUMANITARIAN AFFAIRS
Human rights	44,727,100
Protection of and assistance to refugees	42,890,400
Palestine refugees	24,828,400
Humanitarian assistance	20,011,600
TOTAL	132,457,500
PUBLIC INFORMATION
Public information	144,719,200
TOTAL	144,719,200
COMMON SUPPORT SERVICES
Management and central support services	428,530,500
TOTAL	428,530,500
INTERNAL OVERSIGHT
Internal oversight	20,296,900
TOTAL	20,296,900
JOINTLY FINANCED ACTIVITIES AND SPECIAL EXPENSES
Jointly financed administrative activities	8,436,600
Special expenses	69,340,500
TOTAL	77,777,100
CAPITAL EXPENDITURES
Construction, alteration, improvement and major maintenance	45,423,600
TOTAL	45,423,600
STAFF ASSESSMENT
Staff assessment	348,250,300
TOTAL	348,250,300
DEVELOPMENT ACCOUNT
Development Account	13,065,000

TOTAL	13,065,000
TOTAL EXPENDITURES	2,625,178,700

Aside from the regular budget, the General Assembly also allots a certain amount of money for unforeseen and extraordinary expenses and determines the level of the UN's Working Capital Fund, to which member nations advance sums in proportion to their assessed contributions to the regular budget. The fund is used to finance appropriations pending receipt of contributions and may also be drawn upon by the Secretary-General for other purposes determined by the General Assembly.

Since the expenses of the organization can never be precisely predicted, the Secretary-General reviews actual expenditures for the current year at each regular session of the General Assembly and proposes adjustments in the original appropriations. Usually, a supplemental budget is voted, but occasionally the General Assembly votes reductions.

Income Estimates

It was estimated that expenditures for 2002–03 would be offset in the amount of US$ 484,295,400, to be derived as follows:

1. income from staff assessment : US$ 352,537,800;
2. general income : US$ 47,283,200
3. services to public : US$ 4,474,400.

Under UN regulations, a percentage of the earnings of the entire UN staff is deducted in lieu of taxes and credited to "income." In order to avoid double taxation of staff members of US nationality, they are reimbursed by the UN for the taxes (federal, state, and city) levied on their UN earnings. The withholdings from the salaries of UN personnel of all other nationalities are credited to the member states' accounts against their assessed contributions. After taking into account staff assessments and other items of income, the net estimated amount remaining must be raised through assessed contributions from member states.