UNITED NATIONS EDUCATIONAL, SCIENTIFIC AND CULTURAL ORGANIZATION EXECUTIVE BOARD. Hundred and sixty-seventh Session

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1 167 EX/INF.9 PARIS, 16 September 2003 English & French only UNITED NATIONS EDUCATIONAL, SCIENTIFIC AND CULTURAL ORGANIZATION EXECUTIVE BOARD Hundred and sixty-seventh Session Item 3.1 of the agenda REPORT BY THE DIRECTOR-GENERAL ON THE EXECUTION OF THE PROGRAMME ADOPTED BY THE GENERAL CONFERENCE PART II Management chart for programme execution in (31 C/5 Approved) - Report on the execution of the regular programme by object-of-expenditure as at 30 June Updated situation as at end August 2003 for regular programme, carry-over funds and staff costs

2 167 EX/INF.9 I. INTRODUCTION 1. Following the Executive Board s decision (165 EX/Decision 3.1.1) concerning a progressive inclusion of the reports on the execution of the programmes by object-of-expenditure, two tables were re-introduced in the Management Chart presented at the last session of the Board (166 EX/4 Part II, Tables 2 and 7). In order to make a realistic assessment on the performance of the Organization, Members of the Board expressed their desire to have updated allocations (allocations based on work plans rather than the approved budget allocations) by object-of-expenditure. To this end, an organization-wide effort was necessary to gather the information and analyse the expenditure as at 30 June 2003 by each object-of-expenditure. Due to the time required to undertake this exercise, the two tables could only be presented in this addendum. Thus, Section II of this addendum comprises the following tables: Execution of the global regular budget by main object-of-expenditure as at 30 June 2003 Execution of the regular budget by principal appropriation line and by main object-ofexpenditure as at 30 June With a view to showing the most recent situation of the main areas of regular budget, four tables already provided in the Status as at 30 June 2003 (167 EX/4 Part II) are updated as of end August 2003 and are presented in Section III as follows: Table 1 Regular programme execution by principal appropriation line (including staff costs and Participation Programme) Table 2 Regular programme execution by principal appropriation line (excluding staff costs and Participation Programme) Table 3 Execution of the carry-over funds Table 6 Situation of posts and staff costs II. ANALYSIS OF THE REGULAR BUDGET IMPLEMENTATION BY OBJECT-OF-EXPENDITURE AS AT 30 JUNE The following tables compare, by main object-of-expenditure, the actual expenditures as at 30 June 2003 with the budget allocations. When these tables were reintroduced in the document for the last session of the Executive Board, the expenditures were compared with the original allocations as defined in document 31 C/5 Approved. In accordance with the desire expressed by the Members of the Executive Board, the tables now include information on the Work plan allocations in addition to the 31C/5 Approved allocations. 4. At the time of preparing the 31 C/5 budget in early 2001, it was difficult to estimate precisely the budgets for each object-of-expenditure under each principal appropriation line. These budgets were given for indication purposes, on the understanding that this breakdown by object-ofexpenditure should be revised in the course of the biennium by taking into account the real needs. In order to present the situation as at 30 June 2003, all Sectors and Bureaux of the Organization undertook the task of verifying and analysing the expenditures incurred under each principal category of object-of-expenditure and reassessed their work plans. 5. It should be recalled that the reporting on the programme implementation by object-ofexpenditure explains on what items the resources were utilized rather than what was achieved by

3 167 EX/INF.9 page 2 utilizing the resources. Therefore, in the light of the results-based management, this reporting should be considered as part of a global analysis of the Organization s performance. Moreover, since the implementation by object-of-expenditure is not necessarily expected to follow a theoretical target based on the time elapsed (75% of budget implementation at 30 June 2003), the execution rate by object-of-expenditure is an indicator to be used with caution. 6. The variations between 31C/5 Approved budget and Work plan allocation can mainly be explained by three factors: - Precise clarification of the contents of the initial budgets has required certain budgets to be reclassified to different categories of object-of-expenditure; - A revised forecast by object-of-expenditure, due to the lapse of time between the preparation of the draft programme and budget and the actual implementation of the programme, has resulted in redeployment of resources between different categories of object-of-expenditure; - Resources under certain appropriation lines have increased due to the approved transfers from Part IV of the budget to cover inflationary and statutory factors and in donations received during the biennium.

4 167 EX/INF.9 - page 3 PROGRAMME EXECUTION BY OBJECT-OF-EXPENDITURE (Parts I to IV of the budget) Expenditures including staff costs and Participation Programme as at 30 June 2003 Main Categories of Object-of-expenditure 31 C/5 Approved Workplans Expenditure Execution Rate Allocations vis-à-vis workplan allocations $ $ $ % SALARIES AND OTHER PERSONNEL SERVICES - Headquarters staff costs Field staff costs Temporary assistance and Overtime TRAVEL ON OFFICIAL BUSINESS - Participants Travel Staff travel on official business Travel of representatives of States Members of the Executive Board CONTRACTUAL SERVICES GENERAL OPERATING EXPENSES SUPPLIES AND MATERIALS ACQUISITION OF FURNITURE AND EQUIPMENT FINANCIAL ALLOCATIONS CONTRACTS WITH NGOS (FRAMEWORK AGREEMENTS) PARTICIPATION PROGRAMME OTHER CONTRIBUTIONS OTHER EXPENDITURE INDIRECT PROGRAMME COSTS ANTICIPATED COST INCREASES LESS: Amount to be absorbed during the execution of the programme and budget within the limits of the approved total budget ( ) ( ) - - TOTAL, PARTS I - IV * "Workplan Allocation" includes appropriation of donations received and transfers from Part IV to Parts I - III as already approved by the Executive Board.

5 Regular budget execution by main object-of-expenditure EXPENDITURES AS AT 30 JUNE 2003 Principal Appropriation Line Cost of established posts Headquarters Field Temporary assistance and Overtime Participants travel Regular Budget Staff travel $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ PART I GENERAL POLICY AND DIRECTION A. Governing Bodies 31 C/5 Approved Workplans Allocations Expenditure as at 30th June B. Direction 31 C/5 Approved Workplans Allocations Expenditure as at 30th June C. Participation in the Joint Machinery of the United Nations System 31 C/5 Approved Workplans Allocations Expenditure as at 30th June TOTAL, PART I 31 C/5 Approved TOTAL, PART I Workplans Allocations Expenditure as at 30th June Contractual services General operating expenses Supplies and materials Acquisition of furniture and equipment Contracts with NGOs (framework agreements) Financial allocations Other contributions Indirect programme costs Other expenditure Total 167 EX/INF.9 - page 4 PART II PROGRAMMES AND PROGRAMME RELATED SERVICES A. Programmes I. Education 31 C/5 Approved Workplans Allocations Expenditure as at 30th June II. Natural Sciences 31 C/5 Approved Workplans Allocations Expenditure as at 30th June III. Social and Human Sciences 31 C/5 Approved Workplans Allocations Expenditure as at 30th June IV. Culture 31 C/5 Approved Workplans Allocations Expenditure as at 30th June V. Communication and Information 31 C/5 Approved Workplans Allocations Expenditure as at 30th June UNESCO Institute for Statistics 31 C/5 Approved Workplans Allocations Expenditure as at 30th June Total, Part II.A as approved Total, Part II.A based on Workplans Expenditure as at 30th June

6 Regular Budget Cost of established posts Principal Appropriation Line Acquisition Temporary General Participants Contractual Supplies and of furniture assistance and Staff travel operating Headquarters Field travel services materials and Overtime expenses equipment Contracts with NGOs (framework agreements) Financial allocations Other contributions Indirect programme costs Other expenditure Total $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ B. Participation Programme 31 C/5 Approved Workplans Allocations Expenditure as at 30th June C. Programme Related Services 1. Coordination of action to benefit Africa 31 C/5 Approved Workplans Allocations Expenditure as at 30th June Fellowships Programme 31 C/5 Approved Workplans Allocations Expenditure as at 30th June Public Information 31 C/5 Approved Workplans Allocations Expenditure as at 30th June Total, Part II.C Total, Part II based on the workplans Expenditure as at 30th June TOTAL PART II 31 C/5 APPROVED TOTAL PART II Workplans Allocations Expenditure as at 30th June PART III SUPPORT FOR PROGRAMME EXECUTION AND ADMINISTRATION A. Strategic Planning and Programme Monitoring 31 C/5 Approved Workplans Allocations Expenditure as at 30th June B. Budget Preparation and Monitoring 31 C/5 Approved Workplans Allocations Expenditure as at 30th June C. Field Management and Coordination 31 C/5 Approved Workplans Allocations Expenditure as at 30th June D. External Relations and Cooperation 31 C/5 Approved Workplans Allocations Expenditure as at 30th June E. Human Resources Management 31 C/5 Approved Workplans Allocations Expenditure as at 30th June F. Administration 31 C/5 Approved Workplans Allocations Expenditure as at 30 June G. Renovation of Headquarters Premises 31 C/5 Approved Workplans Allocations Expenditure as at 30th June TOTAL, PART III Approved TOTAL, PART III based on the workplans Expenditure as at 30th June TOTAL, PARTS I - III Approved TOTAL, PARTS I - III based on the workplans Expenditure as at 30th June EX/INF.9 - page 5

7 Regular Budget Cost of established posts Principal Appropriation Line Acquisition Temporary General Participants Contractual Supplies and of furniture assistance and Staff travel operating Headquarters Field travel services materials and Overtime expenses equipment Contracts with NGOs (framework agreements) Financial allocations Other contributions Indirect programme costs Other expenditure $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Reserve for reclassifications Reserve for reclassifications as adjusted PART IV ANTICIPATED COST INCREASES PART IV ANTICIPATED COST INCREASES as adjusted TOTAL, PARTS I - IV Approved TOTAL, PARTS I - IV based on workplans Total 167 EX/INF.9 - page 6 LESS: Amount to be absorbed during the execution of the programme and budget within the limits of the approved budget ( ) TOTAL APPROPRIATION 31 C/ TOTAL APPROPRIATION based on workplans TOTAL, EXPENDITURE PARTS 1-IV

8 167 EX/INF.9 - page 7 III. UPDATED STATUS OF PROGRAMME EXECUTION FOR THE REGULAR BUDGET AND THE CARRY-OVER AS AT END AUGUST 2003 TABLE 1 REGULAR PROGRAMME EXECUTION BY PRINCIPAL APPROPRIATION LINE (Expenditures including staff costs and Participation Programme as at 26 August 2003) Table 1 presents the implementation status of programme activities by principal appropriation line, including staff costs and Participation Programme. The table includes Part IV (Anticipated Cost Increases) and takes into account the transfers made therefrom to the other Parts of the budget that have already been approved by the Executive Board at its 164th and 166th sessions. Comments The overall implementation rate, which is shown in Table 1 as at 26 August 2003, is 81.1%. However, the expenditure under this table does not include the payroll of August, which was registered between 26 and 31 August 2003 ($12 million). Including the payroll of August, the implementation rate reaches 83.3% at the end of August 2003, which is in line with the target of 83% corresponding to the time elapsed since the beginning of the biennium. Accordingly, the implementation rate under each appropriation line is not meaningful, due to the following factors: - the $11 million global absorption cannot yet be apportioned to each appropriation line before the end of the biennium. The implementation rate shown under each line does not take into account this absorption and is therefore slightly underestimated; - the expenditures under each appropriation line shown as at 26 August 2003 do not include the payroll of August of $12 million registered under staff costs. Globally, the execution rate at the end of August is in proportion to the implementation as of 30 June 2003.

9 167 EX/INF.9 - page 8 TABLE 1 REGULAR PROGRAMME EXECUTION BY PRINCIPAL APPROPRIATION LINE ( Expenditures including staff costs and Participation Programme) as at 26 August 2003 Appropriation Line 31 C/5 Approved Workplan* Allocation Expenditure (delivered / unliquidated) Implementation Rate PART I GENERAL POLICY AND DIRECTION $ $ $ % A. Governing Bodies 1. General Conference Executive Board Total Part I.A B. Direction 3. Directorate Office of the Director-General Internal oversight International Standards and Legal Affairs Total Part I.B C. Participation in the Joint Machinery of the United Nations System TOTAL, PART I PART II PROGRAMMES AND PROGRAMME RELATED SERVICES A. Programmes I Education II Natural sciences III Social and human sciences IV Culture V Communication and information UNESCO Institute for Statistics Total, Part II.A B. Participation Programme C. Programme Related Services 1. Coordination of action to benefit Africa Fellowships Programme Public Information Total, Part II.C TOTAL, PART II PART III SUPPORT FOR PROGRAMME EXECUTION AND ADMINISTRATION A. Strategic planning and programme monitoring B. Budget preparation and monitoring C. Field management and coordination D. External relations and cooperation E. Human resources management F. Administration G. Renovation of Headquarters premises TOTAL, PART III TOTAL, PARTS I - III Reserve for reclassifications PART IV ANTICIPATED COST INCREASES TOTAL, PARTS I - IV LESS: Amount to be absorbed during the execution of the programme and budget within the limits of the approved total budget ( ) ( ) - - TOTAL * "Workplan Allocation" includes appropriation of donations received and transfers from Part IV to Parts I - III as already approved by the Executive Board.

10 167 EX/INF.9 - page 9 TABLE 2 REGULAR PROGRAMME EXECUTION BY PRINCIPAL APPROPRIATION LINE (Expenditures excluding staff costs and Participation Programme as at 26 August 2003) Table 2 presents the implementation status of programme activities by principal appropriation line, excluding staff costs and Participation Programme. The table includes Part IV (Anticipated Cost Increases) and takes into account the transfers made therefrom to the other Parts of the budget that have already been approved by the Executive Board at its 164th and 166th sessions. Comments The overall implementation rate as at end August 2003 is 86.3%, which is higher than the rate of 83%. Compared with the implementation rate of 75.2% as at 30 June 2003 (as compared with the target of 75%), the overall implementation rate has improved since June Expenditures under Part I.A General Conference remain low as at end August 2003 (31.3%), due to the fact that the General Conference will be held in September-October 2003.

11 167 EX/INF.9 - page 10 TABLE 2 PROGRAMME EXECUTION BY PRINCIPAL APPROPRIATION LINE (Expenditures excluding staff costs and Participation Programme) as at 26 August 2003 Appropriation Line 31 C/5 Approved Workplan* Allocation Expenditure (delivered / unliquidated) Implementation Rate PART I GENERAL POLICY AND DIRECTION $ $ $ % A. Governing Bodies 1. General Conference Executive Board Total Part I.A B. Direction 3. Directorate Office of the Director-General Internal oversight International standards and legal affairs Total Part I.B C. Participation in the Joint Machinery of the United Nations System TOTAL, PART I PART II PROGRAMMES AND PROGRAMME RELATED SERVICES A. Programmes I Education II Natural sciences III Social and human sciences IV Culture V Communication and information UNESCO Institute for Statistics Total, Part II.A C. Programme Related Services 1. Coordination of action to benefit Africa Fellowships Programme Public Information Total, Part II.C TOTAL, PART II PART III SUPPORT FOR PROGRAMME EXECUTION AND ADMINISTRATION A. Strategic planning and programme monitoring B. Budget preparation and monitoring C. Field management and coordination D. External relations and cooperation E. Human resources management F. Administration G. Renovation of Headquarters premises TOTAL, PART III TOTAL, PARTS I - III PART IV ANTICIPATED COST INCREASES TOTAL, PARTS I - IV LESS: Amount to be absorbed during the execution of the programme and budget within the limits of the approved total budget TOTAL * "Workplan Allocation" includes appropriation of donations received and transfers from Part IV to Parts I - III as already approved by the Executive Board

12 167 EX/INF.9 - page 11 TABLE 3 EXECUTION OF CARRY-OVER FUNDS (Activity expenditures as at 26 August 2003) Table 3 presents the implementation of the carry-over funds from the unspent balance of the resources from the biennium, amounting to $8,005,346. Comments The overall implementation rate for the carry-over funds stands at 78%, which is lower than the target rate of 83%, but in proportion with the implementation rate as at 30 June 2003 (71.9% against the target of 75%). The rate may be considered satisfactory given the fact that the use of the carryover funds was approved by the Executive Board only in April 2002 during the Spring Session of the Executive Board and the detailed work plans were finalized only in May-June The funds allocated under Bureau of Public Information are to be spent for the special edition of Courier that is foreseen to be published at the end of As expected, the execution rate under Social and Human Sciences has significantly increased from 31.9% as of 30 June 2003 to 70.2% at the end of August This relatively low rate is explained by the fact that the World Forum on Human Rights was postponed to February 2004, instead of October 2003.

13 167 EX/INF.9 - page 12 TABLE 3 EXECUTION OF THE CARRY-OVER FUNDS (Activity expenditures as at 26 August 2003) Principal Appropriation Line Workplan Allocation Expenditure (delivered/unliqui dated) Implementation Rate $ $ % PART II PROGRAMMES AND PROGRAMME RELATED SERVICES A. Programmes I Education II Natural sciences III Social and human sciences IV Culture V Communication and information UNESCO Institute for Statistics Total, Part II.A C. Programme Related Services 1. Coordination of action to benefit Africa Fellowships Programme Public Information Total, Part II.C TOTAL, PART II PART III SUPPORT FOR PROGRAMME EXECUTION AND ADMINISTRATION A. Strategic planning and programme monitoring B. Budget preparation and monitoring C. Field management and coordination D. External relations and cooperation E. Human resources management F. Administration G. Renovation of Headquarters premises TOTAL, PART III TOTAL

14 167 EX/INF.9 - page 13 TABLE 6 SITUATION OF POSTS AND STAFF COSTS AS AT 31 AUGUST 2003 Table 6A shows the monthly evolution of the net savings in terms of posts from January 2002 to end August The posts shown in this table correspond to the posts that are budgetarily vacant, and hence those that generate savings, after deduction of those used to finance temporary assistance. It is therefore not directly comparable with data that may be published by HRM, which relate to vacant posts open to recruitment. Table 6B presents a summary of the overall staff costs expenditures as at 31 August 2003 by Headquarters and the field offices. Comments From January 2002 to August 2003 the average number of posts budgetarily vacant is 150. This number of vacant posts is 90 in excess of the number required (60) to allow for the lapse factor, fixed at 3% for the current biennium in accordance with the budgeting techniques in force. As mentioned in the comments concerning Table 1, the overall expenditures as at 26 August 2003 do not include the payroll of August. However, we have integrated this August payroll in Table 6B in order to present the accurate staff cost situation as at end August The implementation rate of staff costs shown in Table 6B as at 31 August is 78.8%. When compared with the budget available after taking into account the required absorption of $11 million (i.e. $330 million-$11 million = $319 million), the implementation rate is 81.5% as of 31 August 2003, which remains within the target of 83%. In general, the evolution of the staff costs expenditure also reflects a cautious approach applied in the management of the staff costs in order to absorb $11 million during the course of the biennium.

15 167 EX/INF.9 - page 14 TABLE 6 SITUATION OF POSTS AND STAFF COSTS A. Monthly breakdown of posts budgetarily vacant from January 2002 to August 2003 Variation 31 C/5 Filled posts Vacant posts vis-à-vis the Approved vacancy YEAR/ Total number requirement MONTH of posts HQS Field TOTAL HQS Field TOTAL of the Lapse Factor P GS P L (3% = 60 posts) 2002 January February March April May June July August September October November December January February March April May June July August Average B. Cumulative situation of staff costs as at 31 August 2003 Allocation Expenditure $ $ % HEADQUARTERS % FIELD % Reserve for reclassifications TOTAL (excluding Part IV) * % * The total allocation takes account of a sum of $8,857,000 that was transferred from Part IV as approved by the Executive Board at its 164th and 166th session.