The Advisory Committee on Administrative and Budgetary Questions, a subsidiary organ of the General Assembly, consists of 16 members appointed by the Assembly in their individual capacity. The functions and responsibilities of the Advisory Committee, as well as its composition, are governed by the provisions of 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 Assembly. The major functions of the Advisory Committee are:

(a) to examine and report on the budget submitted by the Secretary-General to the General Assembly;
(b) to advise the General Assembly concerning any administrative and budgetary matters referred to it;
(c) to examine on behalf of the General Assembly the administrative budgets of the specialized agencies and proposals for financial arrangements with such agencies; and
(d) to consider and report to the General Assembly on the auditors’ reports on the accounts of the United Nations and of the specialized agencies.

The programme of work of the Committee is determined by the requirements of the General Assembly and the other legislative bodies to which the Committee reports.

The Advisory Committee is an expert Committee of sixteen Members elected by the General Assembly for a period of three years, on the basis of a broad geographical representation. Members serve in a personal capacity and not as representatives of Member States. The Committee holds three sessions a year with total meeting time between nine and ten months per year. The Chairman and Vice-Chairman of the Committee are elected by the Members of the Advisory Committee.

The programme of work of the Advisory Committee is determined by the requirements of the General Assembly and other legislative bodies to whom it reports.

The Advisory Committee is serviced by a secretariat headed by an Executive Secretary, assisted by a Deputy.