What is the relationship between the Fifth Committee and the ACABQ?
The ACABQ is a subsidiary body of the General Assembly. Rule 157 of the Rules of Procedure of the General Assembly explains the role of the ACABQ: “The Advisory Committee on Administrative and Budgetary Questions shall be responsible for expert examination of the programme budget of the United Nations and shall assist the Administrative and Budgetary Committee (Fifth Committee).” In budget years, the ACABQ submits to the General Assembly a detailed report on the proposed programme budget for the biennium. In addition it submits reports on the accounts of the United Nations and all United Nations entities for which the Secretary-General has administrative responsibility. The ACABQ makes observations, conclusions and recommendations on the proposals made by Secretary-General. It also examines on behalf of the General Assembly the administrative budgets of the specialized agencies and proposals for financial arrangements with such agencies and considers and reports to the General Assembly
