Financing International Organization: The United Nations Budget Process

ISBN-13: 9789401183864 / Angielski / Miękka / 1961 / 185 str.

J. David Singer

Opis

This is one those rare prefaces in which the author need not attempt to justify, or apologize for, the addition of another book to an already over burdened field. There is certainly no plethora of serious studies on inter national organization in general, and almost none dealing with the administrative aspects of such organization. More precisely, the author is not aware of a single comprehensive treatment of the finances of any international political organization, past or present. Over the years, many former Secretariat members of the League, the United Nations, and their affiliated agencies have come forth with either memoirs or general commentaries on their organizations. And frequently these works have included revealing, but brief, passages dealing with budg etary questions, yet none has dealt with these questions in any detailed or thorough fashion. It is unfortunate that this is so. Not that the fate of the world rides on the United Nations budget, or that matters of peace and war will be determined by the dollars and cents of the Secretary-General's estimates. Yet questions of real importance to many of the world's citizens are decided in the budgetary struggle. Until the policy decisions of the various organs are translated into budget items, there is no visiting mission to encourageTogoland's movement toward eventual self-govern ment, no cease-fire observer in the Middle East, no rehabilitation com mission in South Korea, and no public administration advisor in San tiago."

Spis treści

I / Laying the Groundwork.- United States Preparation.- Dumbarton Oaks.- San Francisco.- The Executive Committee.- Transitional Measures.- Permanent Arrangements.- The Preparatory Commission and Advisory Group.- Transitional Measures.- Permanent Arrangements.- Completing the Transition.- The Advisory Group and the First Part of the First Assembly.- The Secretary-General and the Advisory Group.- II / Authorization of Programs: The Policy Organs.- The Fiscal Year.- Authorizations and their Regulation.- Financial Implications of Policy Decisions.- Priorities and Coordination.- III / Formulation of Estimates: The Secretariat.- Organization for Fiscal Management.- The Form of Budget Presentation.- The Formulation Process.- IV / Examination of Estimates: The Advisory Committee.- Creation of the Committee.- Problems in the Committee’s Development.- Competence and Function.- Role of the Committee Chairman.- Independence vs. Representativeness.- The Two-Hat Problem.- The Advisory Committee and the Budget Process.- V / Approval and Appropriation: The Fifth Committee.- The Competence of the Fifth Committee.- General Budgetary Debate.- First Reading in the Fifth Committee.- Supplementary Estimates.- Second Reading and Committee Approval.- The General Assembly and Appropriations.- VI / Balancing the Budget: Revenues.- Apportionment of Expenditures.- Currency of Contributions.- Collections and Arrears.- Other Sources of Income.- VII / Budget Execution.- The Working Capital Fund.- The Powers of the Secretary-General.- Allotments.- Obligations and Payment: The Pre-Audit.- Internal Post-Audit.- Board of Auditors: The External Audit.- Composition and Scope of the Board.- Audit Procedure.- VIII / Financing the International Organization: Conclusions.