MONUSCOUN peacekeeping troops patrolling the area.
The basic principles of the COE system are simplicity, accountability, financial and management control. This is accomplished by reducing the administrative burden on troop/police contributors, the Secretariat and peacekeeping missions; standardizing reimbursement rates on an equitable basis, and applying common standards to the equipment and services provided. Accountability and control are ensured in the system through a prior agreement between the United Nations and the troop contributor for the leasing of equipment and the provision of services to personnel, a memorandum of understanding (MOU).
The Manual, and the procedures/rates of reimbursement included in it, are subject to review every three years through the a COE Working Group; a subsidiary body of the Fifth Committee of the General Assembly. The COE Working Group, a technical body comprising representatives of Member States, provides recommendations on the rates of reimbursement for COE and the associated policies, procedures, standards and definitions in the manual. The recommendations of the Working Group are presented to the General Assembly, through its Fifth Committee (along with recommendations from the Advisory Committee on Administrative and Budgetary Questions- ACABQ), for its approval.
The forthcoming meeting of the COE Working Group is scheduled to take place in New York during the period 20 to 31 January 2020. As decided by the General Assembly in its resolution 71/296, an organizational pre-session shoud be convened before the regular session of the Working Group. The pre-session meeting will be held in New York on 21 November 2019. The purpose of the organizational, pre-session meeting is to elect the Bureau of the Working Group and endorse the agenda of the 2020 Session.
The COE Working Group makes recommendations on the basis of proposals submitted by both the Secretariat and individual Member States in the form of “issue papers”. In context of its review of rates of reimbursement for COE, it also considers national cost data provided by the Member States.