Manual on Policies and Procedures concerning the Reimbursement and Control of Contingent-Owned Equipment of Troop/Police Contributors Participating in Peacekeeping Missions - Chapter 1 - Introduction

Oct 22, 2026

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The Manual on Policies and Procedures concerning the Reimbursement and Control of Contingent-Owned Equipment of Troop/Police Contributors Participating in Peacekeeping Missions presents the United Nations framework for reimbursing and controlling contingent-owned equipment used in peacekeeping. It explains the system’s authorization by General Assembly resolutions, the shift from prior in-and-out survey and depreciation methods, and the role of working groups and related reports. The introduction also outlines core principles such as simplicity, accountability, financial and management control, and reliance on an a priori memorandum of understanding.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages271

Reading Time11 h 23 min

AccessFree to download

Contents

1. Introduction

2. Standard elements of the contingent-owned equipment system and lease options

Seventy-fifth session Item 154 of the annotated preliminary list* Administrative and budgetary aspects of the financing of the United Nations peacekeeping operations Letter dated 31 August 2020 from the Secretary-General to the President of the General Assembly The General Assembly, in its resolution 74/279 , took note of the report of the 2020 Working Group on Contingent-Owned Equipment (A/74/689) . I have the honour to transmit the 2020 edition of the Manual on Policies and Procedures concerning the Reimbursement and Control of Contingent-Owned Equipment of Troop/Police Contributors Participating in Peacekeeping Missions. In accordance with General Assembly resolution 59/298 of 22 June 2005, the Manual is being distributed as a United Nations document in all six official languages. This will allow Member States to become fully conversant with the policies, processes and procedures relating to contingent-owned equipment and ensure common understanding of such procedures and improve their effective application. * A/75/100 . 20-08278 (E) 021120 *2008278* Manual on Policies and Procedures concerning the Reimbursement and Control of Contingent-Owned Equipment of Troop/Police Contributors Participating in Peacekeeping Missions Contents Chapter Page 1. Introduction ................................................................... 3 2. Standard elements of the contingent-owned equipment system and lease options .......... 5 3. Standards, verification and control of contingent-owned equipment for major equipment and self-sustainment ................................................................ 21 4. Preparation, deployment, redeployment and transportation of contingents ................ 128 5. Special case equipment .......................................................... 140 6. Procedures for reimbursement for loss of or damage to contingent-owned equipment ....... 144 7. Procedures for determining mission factors ......................................... 149 8. Reimbursement rates for major equipment and self-sustainment ........................ 166 9. Model memorandum of understanding ............................................. 193 10. Responsibilities under the contingent-owned equipment system of reimbursement ......... 262 Chapter 1 Introduction 1. The General Assembly, in its resolution 50/222 of 11 April 1996, authorized the implementation of new procedures for determining reimbursement to Member States for contingent-owned equipment. The present Manual on Policies and Procedures concerning the Reimbursement and Control of Contingent-Owned Equipment of Troop/Police Contributors Participating in Peacekeeping Missions (the COE Manual) details the procedures authorized by the General Assembly. The COE Manual replaces the previous methodology whereby troop/police contributors were reimbursed based on in and out surveys and the depreciation of equipment. 2. This system saw its genesis in the report of the Secretary-General (A/48/945 and A/48/945/Corr.1) and the report of the Advisory Committee on Administrative and Budgetary Questions (A/49/664 and A/49/664/Add.1), in which problems related to the planning, budgeting and administration of peacekeeping operations werepresented to the General Assembly. The Assembly, in its resolution 49/233 A of 23 December 1994, authorized the Secretary-General to proceed with a reform of the procedures for determining reimbursements to Member States for contingent-owned equipment provided to peacekeeping missions. It subsequently authorized implementation of the system in its resolution 50/222 of 11 April 1996. 3. Since 1995, Working Groups made up of technical and financial experts from Member States have met to make recommendations to the General Assembly on the policies, standards and rates of reimbursement for contingent-owned equipment. The reports of the Working Groups, the associated reports of the Secretary-General and th

FAQs

What is the purpose of the COE Manual?

It details the policies and procedures authorized for reimbursing and controlling contingent-owned equipment provided by troop/police contributors participating in peacekeeping missions.

How does the COE reimbursement system differ from the previous methodology?

It replaces reimbursement based on in-and-out surveys and equipment depreciation with a standardized system governed by authorized procedures.

What principles underpin the contingent-owned equipment reimbursement system?

The system is guided by simplicity, accountability, and financial and management control, including standardization of reimbursement rates and common standards for equipment and services.

Oct 22, 2026

Uploaded by Kurz