UNSDG Efficiency Reporting Methodology - November 2022 Revision

The UN Efficiency Task Team’s calculation methodology establishes a standardised approach for measuring efficiencies across UN entities by comparing the as‑is (pre‑implementation) and to‑be (post‑implementation) states of operational processes, focusing on three main types of efficiencies: cost savings (including cost reduction and cost avoidance), time savings (converted into monetary value via standard staffing costs) and effectiveness improvements such as enhanced service quality or reduced risk. 

The framework guides entities to report both estimated and realised efficiencies, apply consistent principles across administration, finance, HR, ICT, logistics and procurement, and document benefits through clear baseline and post‑change cost assessments. 

It further outlines methods for calculating savings related to staff time, multi‑office scenarios, process simplification and relocation cost differentials; provides practical examples; and recommends using standard costs and structured benefit-assessment steps to ensure accurate, comparable and system‑wide reporting.