3-2 يكون المراقب المالي مسؤولا عن جميع أنشطة مكتب تخطيط البرامج والميزانية والحسابات، ويشرف على خمسة كيانات تنظيمية، هي شعبة الحسابات، وشعبة تمويل حفظ السلام، وشعبة تخطيط البرامج والميزانية؛ ودائرة الاشتراكات والخزانة.
3.3 The Assistant Secretary-General, Controller, administers, as delegated, the Financial Regulations and Rules of the United Nations and ensures compliance therewith; advises the Secretary-General and the Under-Secretary-General for Management on policy matters with respect to the budget, plans, work programmes and finances of the United Nations; represents the Secretary-General in the committees of the General Assembly, the Advisory Committee on Administrative and Budgetary Questions and the Committee for Programme and Coordination in the presentation of the budget outline, the biennial programme budgets and budgets of the criminal tribunals, medium-term plans, peacekeeping budgets and budget performance reports; represents the Secretary-General in other bodies and working groups of the United Nations system and other international forums on budgetary and financial matters; establishes budgetary and accounting policies, procedures and guidelines for the Organization; exercises financial control of the resources of the Organization; and designates and approves of staff members whose functions involve significant financial duties where this authority is to be exercised by the Controller pursuant to the existing rules.