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The one area where additional clarity is provided relates to the treatment of direct project and programme costs.
有一个方面需要进一步澄清，这关系到如何处理直接的项目和方案费用。 |
In that regard, it is significant to note that the JIU classifies costs relating to programme and project formulation, management and implementation activities, including those of an advisory nature, as direct costs.
在这方面，必须指出，联合检查组将有关方案和项目拟订、管理和执行活动，包括属于咨询性质的活动的费用列为直接费用。 |
For the purposes of this report, such activities are accorded similar treatment and are referred to collectively as `programme effectiveness costs'.
为本报告的目的，这些活动都得到类似待遇，并集体称为"方案实效费用"。 |
26． 适用上述定义可将三个组织的费用分类为："直接"发展费用(方案、方案实效和开发署的联合国发展协调)和"固定间接"或"可变间接"管理费用。
The application of the above definitions facilitates the classification of costs across the three organizations as: `direct' development costs (programmes, programme effectiveness, and in the case of UNDP, United Nations development coordination); and as `fixed indirect' or `variable indirect' management costs. |
27. 一般来说，三个组织的发展和管理费用分类都是统一的，但方案实效的有关费用是明显的例外。
In general the classification of costs between development and management are harmonized among the three organizations, with the notable exception of programme effectiveness related costs. |
鉴于组织任务不同，完全将业务统一，包括将费用分类完全统一，是不切实际的目标，或者说不是想要的目的。
In view of the differing organizational mandates, total harmonization of operations, including the classification of costs, is not a realistic or desirable goal. |
不过，可以考虑在三个领域进行进一步的协调统一：
Further harmonization could nevertheless be considered in three areas: |
(a) classification of costs between development and management, especially with respect to programme effectiveness related costs;
(a) 发展和管理之间的费用分类，特别是关于方案实效的有关费用； |
(b) 管理职能内的费用分类；
(b) classification of costs within the management functions; |
(c) classification of costs within the management functions between fixed indirect costs and variable indirect costs.
(c) 管理职能内在固定间接费用和可变间接费用两者之间的费用分类。 |
To ensure greater harmonization, UNDP intends to continue discussions with partner organizations around definitions and descriptions.
28. 为了确保强化协调统一，开发署打算继续同伙伴组织讨论各项定义和说明。 |
重点将放在更加划一地列明每一职能的活动和有关费用，保证管理和发展费用分类的协调统一，特别是关于方案实效职能方面的费用。
The focus will be on achieving greater consistency in the activities and related costs included under each function and ensuring consistency in the classification of costs between management and development, especially with respect to programme effectiveness functions. |
同样，也将继续讨论如统一将管理费用列为"固定间接"或"可变间接"费用。
Similarly, discussions will continue on consistency in the classification of management costs as `fixed indirect' or `variable indirect' costs. |
2009年第一届常会
First regular session 2009 |
2009年1月19日至22日，纽约
19 to 22 January 2009, New York |
临时议程项目7
Item 7 of the provisional agenda |
联合国项目事务厅
United Nations Office for Project Services |
United Nations Office for Project Services: Financial Regulations and Rules
联合国项目事务厅：财务条例和细则 |
Summary
摘要 |
联合国项目事务厅(项目厅)提议，本文件所载的《财务条例和细则》于2009年2月1日生效。
The United Nations Office for Project Services (UNOPS) proposes that the Financial Regulations and Rules in the present document take effect on 1 February 2009. |
财务条例和细则试图对下列重大体制事项作出规定并予以加强：风险管理、内部财务管制、职责分工以及内外审计职能。
The regulations and rules attempt to codify and reinforce a number of institutional imperatives including: risk management; internal financial controls; separation of duties; and internal and external audit functions. |
They will enable UNOPS to operate on the basis of full cost recovery and generate sufficient net surplus to maintain its operational reserves.
这些条例和细则将使项目厅能够在收回全部费用的基础上运作，并产生足够的净盈余来维持其业务准备金。 |
The proposed Financial Regulations and Rules would permit the Executive Director, inter alia: to accept contributions to the UNOPS biennial administrative budget and projects; to make project payments in advance of receipt of project funds; and to redeploy funds within an approved biennial administrative budget, provided that the net revenue target established by the Executive Board remains unchanged.
拟议《财务条例和细则》将允许执行主任除其他外，接受对项目厅两年期行政预算和项目的捐助；在收到项目资金之前支付项目款项；以及在核定两年期行政预算内调拨资金，条件是执行局规定的净收入目标保持不变。 |
这些条例和细则还涉及到切实有效地管理项目厅所有资源，包括现金、库存、财产、厂房和设备。
The regulations and rules also address the effective and efficient management of all UNOPS resources, including cash, inventories, property, plant and equipment. |
决定要点
Elements of a decision |
The Executive Board may wish to: take note of the need to amend the UNOPS Financial Regulations and Rules to permit them to address the unique business realities faced by the organization and facilitate the implementation of the International Public Service Accounting Standards; express appreciation for the conscientious effort, as represented by the proposed Financial Regulations and Rules, to improve the ability of UNOPS to function as a self-financing entity of the United Nations system; and accept the proposed Financial Regulations and Rules, to take effect on 1 February 2009.
执行局不妨：注意到有必要修正《项目厅财务条例和细则》，使之能够应对本组织面临的独特业务现实，并便利实行《国际公共部门会计准则》；表示赞赏拟议《财务条例和细则》反映出的自觉努力，提高项目厅作为联合国系统内一个自筹资金实体的运作能力；并接受拟议《财务条例和细则》于2009年2月1日生效。 |
Contents Chapter
章次 |
Page
页次 |
Background
背景 |
Rationale for change Annexes Proposed UNOPS Financial Regulations and Rules
1. 拟议《项目厅财务条例和细则》 |
Synopsis of proposed changes (available on the Executive Board web page)
2. 拟议变更摘要(见执行局网页) |
3. 与以往《财务条例和细则》的比较(见执行局网页)
Comparison with earlier Financial Regulations and Rules (available on the Executive Board web page) |
1. UNOPS proposes that the Financial Regulations and Rules in the present document take effect on 1 February 2009.
1. 项目厅提议，本文件所载的《财务条例和细则》于2009年2月1日生效。 |
Any matter not specifically covered by them will be governed by the appropriate provisions of the United Nations Financial Regulations and Rules.
其中未涉及的任何事项将适用《联合国财务条例和细则》相关规定。 |
2. The Financial Regulations and Rules set forth in the annex, below, codify and reinforce a number of institutional imperatives, including: (a) a risk management system to manage, control and mitigate financial and other risks; (b) an internal financial control mechanism to ensure effective, current examination and review of financial, management and operational activities; (c) appropriate separation of duties; (d) an internal audit function; and (e) conformity with the external audit provisions of the United Nations Financial Regulations.
2. 下文附件所载的《财务条例和细则》对下列重大体制事项作出规定并予以加强：(a) 一个风险管理体系，管理、控制并减少财务和其他风险；(b) 一个内部财务管制机制，确保及时有效地检查或审查财务、管理和业务活动：(c) 适当职责分工；(d) 一个内部审计职能；(e) 符合《联合国财务条例》的外部审计规定。 |
3. 根据拟议《财务条例和细则》，执行局将确定项目厅活动的性质和范围。
3. Under the proposed Financial Regulations and Rules, the Executive Board will determine the nature and scope of UNOPS activities. |
As a self-financing entity, UNOPS shall operate on the basis of full cost recovery and shall set its management fees accordingly, generating sufficient net surplus to maintain operational reserves at the level established by the Executive Board.
作为一个自筹资金的实体，项目厅应在收回全部费用的基础上运作，并应据此确定管理费，以产生足够的净盈余来维持执行局规定的业务准备金水平。 |
4. 对现行条例和细则进行重大改动将允许执行主任：接受对项目厅两年期行政预算或项目的捐助 -- -- 无论是财务、实物还是人员捐助；在收到项目资金之前承付和(或)支付项目款项(条件是供资来源给予书面授权)；以及在核定两年期行政预算内调拨资金，条件是执行局规定的两年期净收入目标保持不变。
4. Significant changes to the current regulations and rules would permit the Executive Director: to accept contributions - whether financial, in kind, or in person - to the UNOPS biennial administrative budget or projects; to enter into commitments and/or make project payments in advance of receipt of project funds (provided the funding source has granted such authority in writing); and to redeploy funds within an approved biennial administrative budget, provided that the biennium net revenue target established by the Executive Board remains unchanged. |
5. Procurement-related provisions reflect UNOPS adherence to the general principles of: best value for money; fairness, integrity and transparency; effective competition; and the best interests of UNOPS and its clients.
5. 有关采购的规定反映出项目厅遵守以下一般原则：最高性价比；公正、诚信和透明；有效的竞争；以及符合项目厅及其客户的最高利益。 |
6. The proposed Financial Regulations and Rules permit the Executive Director to make such ex-gratia payments as may be necessary in the best interests of UNOPS, provided the combined total of all such payments made in a biennium does not exceed 0.25 per cent of the biennial administrative budget approved by the Executive Board.
6. 拟议《财务条例和细则》允许执行主任为项目厅的最高利益支付必要的惠给金，但一个两年期内所有这类付款的总和不得超过执行局批准的该两年期行政预算的0.25%。 |
7. 《财务条例和细则》涉及到切实有效地管理项目厅所有资源，包括现金、库存、财产、厂房和设备。
7. These Financial Regulations and Rules address the effective and efficient management of all UNOPS resources, including cash, inventories, property, plant and equipment. |
8. Finally, they require that UNOPS make full accrual for the value of future personnel benefits, including post-employment, termination, and, as the case may be, other long-term personnel benefits.
8. 最后，这些条例和细则规定项目厅对包括离职后、解雇和视情况其他长期人员福利在内的未来人员福利的价值实行完全权责制。 |
II. Rationale for change
二. 改动理由 |
9. UNOPS came into being as an independent entity of the United Nations system 14 years ago, in 1995, with Financial Regulations and Rules then in use by UNDP (available on the Executive Board website).
9. 项目厅在14年前，即1995年成为联合国系统内的一个独立实体，适用开发署当时的《财务条例和细则》(可在执行局网站上查阅)。 |
在此期间，这些条例和细则没有修订，它们不是为了项目厅自筹资金业务模式设计的，也跟不上联合国的演变和项目厅成立后已经成熟的现况。
Those regulations and rules, which have not changed in the intervening period, were not designed for the UNOPS self-financing business model, nor have they kept pace with the evolution of the United Nations or the maturation of UNOPS since its inception. |
10. 即便"借用"的条例和细则在1995年适合项目厅，也早已需要修正了，因为项目厅治理结构已经过修改，以适应项目厅在21世纪的需要和现实。
10. Even had the `borrowed' regulations and rules suited UNOPS in 1995, they would long since have required amendment, just as the UNOPS governance structure has undergone revision to reflect the needs and realities of UNOPS in the twenty-first century. |
重要的是，开发署在过去14年中数次修订了其《财务条例和细则》，以便使之适应开发署和联合国系统的变化，而项目厅却守着与生俱来的过时的条例和细则。
Significantly, UNDP revised its Financial Regulations and Rules several times in the past 14 years to bring them into line with changes taking place in the programme and the United Nations system, while UNOPS adhered to the anachronistic regulations and rules that were its birthright. |
11. The revisions suggested are therefore overdue, a fact implicit in the decision of the Executive Board to consider new "comprehensively revised" Financial Regulations and Rules at its first regular session 2009.
执行局决定在2009年第一届常会上审议"经全面修订的"新的《财务条例和细则》，就暗示了这一点。 |
本文件回应了这项要求，提出一项全面、适合项目厅业务现实而且没有不相关规则的提案；这个提案预见到关于收入确认和其他问题的《国际公共部门会计准则》；澄清定义(经订正的《财务条例和细则》约有210个定义，而1995年版只有19个)，并纳入与联合国系统相符的主要业务做法。
The present document addresses that request with a proposal that is comprehensive, appropriate for UNOPS business realities, and free of irrelevant rules; one that anticipates International Public Service Accounting Standards regarding revenue recognition and other issues; clarifies definitions (the revised Financial Rules and Regulations contain some 210 of them as opposed to just 19 in the 1995 version), and incorporates leading business practices compatible with the United Nations system. |
Indeed, the revisions proposed herein serve to harmonize the Financial Rules and Regulations of UNOPS with those of other United Nations organizations to the greatest extent possible.
的确，此处提议的修订案有助于《项目厅财务条例和细则》与联合国其他组织的财务条例和细则最大程度地保持一致。 |
12. The proposed UNOPS Financial Regulations and Rules are set forth in the annex, below; the original Financial Regulations and Rules are available on the Executive Board web page.
12. 拟议《项目厅财务条例和细则》载于下文附件；《财务条例和细则》原文可在执行局网页上查阅。 |
第1条. 定义
Article 1. Definitions 5 |
适用性和权威
B. Applicability and authority 19 |
第2条. 适用性和权威
2. Applicability and authority 19 |
C. Accountability and responsibility 20
问责制和责任 |
第3条. 问责制和责任
3. Accountability and responsibility 20 |
4. Risk management 21
第4条. 风险管理 |
第5条. 内部控制
5. Internal control 22 |
6. External audit 24
第6条. 外部审计 |
D. UNOPS activities, revenue and project funds 24
项目厅的活动、收入和项目资金 |
第7条. 项目厅的活动
7. UNOPS activities 24 |
8. Utilization of resources administered by UNOPS for purposes other than procurement 25
第8条. 为采购之外的目的利用项目厅经营的资源 |
9. Revenue and costs 26
第9条. 收入和费用 |
10. Custody of project funds 28
第10条. 项目资金的保管 |
11. Administration of project funds 28
第11条. 项目资金的经营 |
第12条. 项目资金的使用
12. Use of project funds 29 |
两年期行政预算和项目预算
E. Biennial administrative budget and project budgets 31 |
第13条. 总框架
13. General framework 31 |
14. Biennial administrative budget submission and approval 31
第14条. 两年期行政预算的呈报和审批 |
15. Biennial administrative budget appropriations 34
第15条. 两年期行政预算批款 |
第16条. 项目预算
16. Project budgets 35 |
F. Procurement 36
采购 |
17. General framework 36
第17条. 总框架 |
第18条. 采购活动
18. Procurement activities 38 |
付款
G. Payments 43 |
第19条. 核查付款
19. Verification for payments 43 |
第20条. 惠给金
20. Ex-gratia payments 44 |
H. Management of resources administered by UNOPS 44
项目厅经管资源的管理 |
21. Inventories, property, plant and equipment 44
第21条. 存货、财产、厂房和设备 |
第22条. 现金管理
22. Cash management 47 |
23. Accounting 51
第23条. 会计 |
条例1.01
Regulation 1.01 |
For the purpose of the UNOPS Financial Regulations and Rules the following definitions of the main entities involved in the activities of UNOPS shall apply:
为《项目厅财务条例和细则》的目的，凡参与项目厅活动的主要实体均适用下列定义： |
(a) 行政和预算问题咨询委员会(行预咨委会) -- -- 1946年2月13日大会第14(I)号和1977年12月14日第32/103号决议以及《大会议事规则》第一百五十五条至第一百五十七条成立了行政和预算问题咨询委员会；
(a) Advisory Committee on Administrative and Budgetary Questions (ACABQ) - the Advisory Committee on Administrative and Budgetary Questions established by General Assembly resolutions 14 (I) of 13 February 1946 and 32/103 of 14 December 1977 and rules 155 to 157 of the rules of procedure of the General Assembly; |
(b) Client - any entity to which UNOPS is authorized to provide goods, render services and/or other types of support, as may from time to time be established by the Executive Board, namely: any organization of the United Nations system (including international and regional financial Institutions) or entity acting through an organization of the United Nations system, any government, inter-governmental entity, international organization and non-governmental organization;
(b) 客户 -- -- 执行局可不时确定、项目厅受权向其提供货物、服务和(或)其他各类支助的任何实体，即联合国系统任何组织(包括国际和区域金融机构)、通过联合国系统一个组织行事的实体、任何政府、政府间实体、国际组织和非政府组织； |
(c) 主计长 -- -- 项目厅主计长；
(c) Comptroller - the Comptroller of UNOPS; |
(d) Deputy Executive Director - the Deputy Executive Director of UNOPS;
(d) 副执行主任 -- -- 项目厅副执行主任； |
(e) 执行局 -- -- 项目厅执行局；
(e) Executive Board - the Executive Board of UNOPS; |
(f) Executive Chief Procurement Officer - the Executive Chief Procurement Officer of UNOPS;
(f) 执行首席采购干事 -- -- 项目厅执行首席采购干事； |
(g) 执行主任 -- -- 项目厅执行主任；
(g) Executive Director - the Executive Director of UNOPS; |
(h) Funding source - either (i) a client which provides funds to UNOPS pursuant to a project agreement between UNOPS and that client, or (ii) where the funding source is not a client, the entity that provides funds to UNOPS with the written concurrence of a client pursuant to a signed project agreement between UNOPS and the funding source;
(h) 资金来源 -- -- ㈠ 根据项目厅和客户之间的项目协定向项目厅提供资金的客户，或㈡ 如资金来源不是客户，根据项目厅和资金来源签署的项目协定经客户书面同意向项目厅提供资金的实体； |
(i) General Assembly - the General Assembly of the United Nations;
(i) 大会 -- -- 联合国大会； |
(j) Government - the Government of a State Member of the United Nations or of a specialized agency or of the International Atomic Energy Agency;
(j) 政府 -- -- 联合国会员国政府、专门机构或国际原子能机构的成员国政府； |
(k) Implementing partner - a partner in implementation of UNOPS project activities typically carried out under the harmonized operational modalities established in response to General Assembly resolution 56/201.
(k) 执行伙伴 -- -- 通常根据大会第56/201号决议提出的统一业务模式执行项目厅项目活动的伙伴。 |
Such partner shall be the entity to which the Executive Director has entrusted implementation of activities specified in a project agreement along with the assumption of full or partial responsibility and accountability for the effective use of financial assets and the delivery of outputs, as set forth in such project agreement;
这类伙伴须是执行主任委托执行项目协定具体规定的活动的实体，它们应对按照项目协定有效运用财政资源和提供产出承担全部或部分责任和问责； |
(l) Secretary-General - the Secretary-General of the United Nations or the official to whom the Secretary-General has delegated authority and responsibility for the matter in question;
(l) 秘书长 -- -- 联合国秘书长或经秘书长授权并主管有关事项的官员； |
(m) 项目厅 -- -- 根据大会1994年9月19日第48/501号决定和开发署/人口基金执行局1995年1月10日第95/1号、1994年6月10日第94/32号和1994年6月9日第94/12号决定成立的联合国项目事务厅。
(m) UNOPS - the United Nations Office for Project Services, established by General Assembly decision 48/501 of 19 September 1994, in accordance with the UNDP/UNFPA Executive Board decision 95/1 of 10 January 1995, 94/32 of 10 June 1994 and 94/12 of 9 June 1994. |
条例1.02
Regulation 1.02 |
For the purposes of the Financial Regulations and Rules of UNOPS the following definitions of specific terms used shall apply.
为《项目厅财务条例和细则》的目的，有关特定用语适用下列定义。 |
These terms are listed in alphabetical order.
兹按英文字母顺序将这些用语开列于后。 |