SECOND PROTOCOL TO THE HAGUE CONVENTION OF 1954 FOR THE PROTECTION OF CULTURAL PROPERTY IN THE EVENT OF ARMED CONFLICT

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1 13 COM C54/18/13.COM/14 Paris, 16 October 2018 Original: English SECOND PROTOCOL TO THE HAGUE CONVENTION OF 1954 FOR THE PROTECTION OF CULTURAL PROPERTY IN THE EVENT OF ARMED CONFLICT COMMITTEE FOR THE PROTECTION OF CULTURAL PROPERTY IN THE EVENT OF ARMED CONFLICT THIRTEENTH MEETING UNESCO Headquarters 6-7 December 2018 Item 14 of the Provisional Agenda: Financial Regulations of the Fund for the Protection of Cultural Property in the Event of Armed Conflict This document presents a proposal to realign the existing Financial Regulations of the special account of the Fund for the Protection of Cultural Property in the Event of Armed Conflict in accordance with the new standard texts as approved at the 200th session of the Executive Board (200 EX/Decision 19). Draft Decision: 13.COM 14, see paragraph 5.

2 C54/18/13.COM/14 - page 2 INTRODUCTION 1. The General Conference at its 38th session (Paris, 3-18 November 2015) reviewed the overall framework of Special Accounts with a view to enhancing efficiency and transparency in their use and invited the Director-General to present to the Executive Board at its 200th session a table assessing each Special Account against the following matters (38C/Resolution 86): 1 (a) (b) (c) (d) (e) origin and nature of income; authority for allocating resources, including any guidance thereon; authority for closing the account, including any guidance thereon; provisions applicable for unspent balances in the event of closure, including authority and guidance thereon; authority to amend the rules of the account, and any provisions for guidance thereon. 2. To provide necessary follow up to 38C/Resolution 86, the Director-General presented at the 200th session (Paris, 4-18 October 2016) of the Executive Board document 200 EX/19 on the updated standard Financial Regulations for each type of Special Account. 2 The Executive Board approved the proposed standard Financial Regulations for each type of Special account, including Special Accounts related to conventions, by its decision 200 EX/Decision To align financial regulations in accordance with approved standard texts, the Executive Board at its 201st session (Paris, 19 April 5 May 2017) requested the Director-General to propose to the relevant governing bodies amendments to realign the respective special accounts In this context, this document proposes to amend the existing Financial Regulations of the Fund for the Protection of Cultural Property in the Event of Armed Conflict in accordance with the updated standard text of the Financial Regulations, as approved by 200 EX/Decision 19 of the Executive Board. The proposed amendments to the Financial Regulations are annexed to this document. 5. The Committee may wish to adopt the following decision: DRAFT DECISION 13.COM 14 The Committee, 1. Having examined document C54/18/13.COM/14, 2. Takes note of the discussions of the Executive Board at its 201st session; 3. Further takes notes of the draft amendments to the Financial Regulations of the Fund for the Protection of Cultural Property in the Event of Armed Conflict; 4. Recommends to the Meeting of the Parties to approve the proposed amendments to the Financial Regulations of the Special Account of the Fund for the Protection of Cultural Property in the Event of Armed Conflict at its 8th Meeting in See 38C/Resolution 86: 2 See document 200 EX/19 : 3 See 200 EX/Decision 19 : 4 See 201 EX/Decision 24 :

3 C54/18/13.COM/14 page 3 ANNEX COMPARATIVE TABLE FINANCIAL REGULATIONS OF THE SPECIAL ACCOUNT FOR THE SECOND PROTOCOL (currently in force) Article 1 Creation of a Special Account PROPOSED AMENDMENTS (underlined) Article 1 Creation of a Special Account 1.1 Article 29 of the Second Protocol to the Hague Convention of 1954 for the Protection of Cultural Property in the Event of Armed Conflict (hereinafter the Second Protocol ) establishes a Trust Fund. Given the multi-donor nature of the Fund, it will be managed as a Special Account. 1.1 Article 29 of the Second Protocol to the Hague Convention of 1954 for the Protection of Cultural Property in the Event of Armed Conflict (hereinafter the Second Protocol ) establishes a Trust Fund. Given the multi-donor nature of the Fund, it will be managed as a Special Account. 1.2 In accordance with Article 6, paragraph 6, of the Financial Regulations of UNESCO, there is hereby created a Special Account for Protection of Cultural Property in the Event of Armed Conflict Second Protocol, hereafter referred to as the Special Account In accordance with Article 29 of the Second Protocol and Article 6, paragraphs 5 and 6, of the Financial Regulations of UNESCO, there is hereby created a Special Account for Protection of Cultural Property in the Event of Armed Conflict Second Protocol, hereafter referred to as the Special Account. 1.3 The following regulations shall govern the operation of the Special Account. Article 2 Financial period 1.3 The following regulations shall govern the operation of the Special Account. Article 2 Financial period The financial period shall correspond to that of UNESCO. 2.1 The financial period for budget estimates shall be two consecutive calendar years beginning with an even-numbered year.

4 C54/18/13.COM/14 - page The financial period for accounting shall be an annual calendar year. Article 3 Purpose Article 3 Purpose In accordance with Article 29.1 of the Second Protocol, the purposes of the Special Account are: In accordance with Article 29.1 of the Second Protocol, the purposes of the Special Account are: (a) to provide financial or other assistance in support of preparatory or other measures to be taken in peacetime in accordance with, inter alia, Article 5, Article 10 sub-paragraph (b) and Article 30 of the Second Protocol; and (b) to provide financial or other assistance in relation to emergency, provisional or other measures to be taken in order to protect cultural property during periods of armed conflict or of immediate recovery after the end of hostilities in accordance with, inter alia, Article 8 sub-paragraph (a) of the Second Protocol. (a) to provide financial or other assistance in support of preparatory or other measures to be taken in peacetime in accordance with, inter alia, Article 5, Article 10 sub-paragraph (b) and Article 30 of the Second Protocol; and (b) to provide financial or other assistance in relation to emergency, provisional or other measures to be taken in order to protect cultural property during periods of armed conflict or of immediate recovery after the end of hostilities in accordance with, inter alia, Article 8 sub-paragraph (a) of the Second Protocol. Article 4 Governance 4.1 In accordance with Article 23.3 (c) of the Second Protocol, the Meeting of the Parties to the Second Protocol, hereafter referred to as the Meeting of Parties, provides guidelines for, and supervises the use of the Special Account by the Committee for the Protection of Cultural Property in the Event of Armed Conflict, hereafter referred as the Committee. 4.2 In accordance with Article 29.3 of the Second Protocol, the Committee has authority over the appropriation of the resources under this Special Account. In addition, the Committee may accept contributions to be used only for a certain programme or project, provided

5 C54/18/13.COM/14 page 5 that the Committee shall have decided on the implementation of such programme or project. 4.3 The Director-General shall manage and administer the funds of the Special Account in accordance with the text of the Second Protocol, the directives provided by the Meeting of the Parties and the Committee, and the present Financial Regulations. 4.4 The Director-General shall, on an annual basis, submit to the Meeting of the Parties and the Committee narrative and financial reports as indicated under Article 9 below.

6 C54/18/13.COM/14 - page 6 Article 4 Income Article 5 Income In accordance with Article 29.4 of the Second Protocol, the income of the Special Account shall consist of: (a) (b) (c) (d) (e) Voluntary contributions made by the Parties to the Second Protocol Contributions, gifts or bequests made by: (i) Other States; (ii) UNESCO or other organizations of the United Nations system; (iii) Other intergovernmental or non-governmental organizations; and (iv) Public or private bodies or individuals; Any interest accruing on the Special Account; Funds raised by collections and receipts from events organized for the benefit of the Special Account; and All other resources authorized by the guidelines applicable to the Special Account. In accordance with Article 29.4 of the Second Protocol, the income of the Special Account shall consist of: (a) (b) (c) (d) (e) Voluntary contributions made by the Parties to the Second Protocol Contributions, gifts or bequests made by: (i) Other States; (ii) UNESCO or other organizations of the United Nations system; (iii) Other intergovernmental or non-governmental organizations; and (iv) Public or private bodies or individuals; Any interest accruing on the Special Account; Funds raised by collections and receipts from events organized for the benefit of the Special Account; and All other resources authorized by the guidelines applicable to the Special Account. Article 5 Expenditure 5.1 Pursuant to Article 29.3 of the Second Protocol, disbursements from the Special Account shall be used only for such purposes as the Committee for the Protection of Cultural Property in the Event of Armed Conflict shall decide in accordance with the guidelines as defined in Article 23 sub-paragraph 3(c) of the Second Protocol and in accordance Article 6 Expenditure 6.1 The appropriation of the resources of the Special Account shall be approved by the Committee on a biennial basis.

7 C54/18/13.COM/14 page 7 with Article 3 above, including administrative expenses specifically relating to it. 5.2 The Committee may accept contributions to be used only for a certain programme or project, provided that the Committee shall have decided on the implementation of such programme or project Expenditure shall be made within the limits of funds available. 6.2 The Special Account shall be debited with the expenditure relating to its purpose as described in Article 3 above, including administrative expenses specifically relating to it and management costs applicable to Special Accounts. 6.3 Expenditure shall be made within the limits of funds available. Article 6 Accounts Article 7 The accounts 6.1 The UNESCO Comptroller shall maintain such accounting records as are necessary. 7.1 The Chief Financial Officer shall maintain such accounting records as are necessary. 6.2 Any unused balance at the end of a financial period shall be carried forward to the following financial period. 6.3 The accounts of the Special Account shall be presented for audit to the External Auditor of UNESCO, together with the other accounts of the Organization. 7.2 Any unused balance at the end of a financial period shall be carried forward to the following financial period The accounts of the Special Account shall be part of the consolidated financial statements presented for audit to the External Auditor of UNESCO. 6.4 Contributions in kind shall be recorded outside the Special Account. 7.4 Contributions in kind shall be recorded outside the Special Account.

8 C54/18/13.COM/14 - page 8 Article 7 Investments Article 8 Investments 7.1 The Director-General may make short-term investments of sums standing to the credit of the Special Account. 8.1 The Director-General may make short-term or long-term investments of sums standing to the credit of the Special Account. 7.2 Interest earned on these investments shall be credited to the Special Account. 8.2 Revenue from these investments shall be credited to the Special Account in accordance with UNESCO s Financial Rules. Article 9 Reporting 9.1 An annual financial report showing the income and expenditure under the Special Account shall be prepared and submitted to the Committee. 9.2 An narrative report shall be submitted to the Committee every year and every two years to the Meeting of the Parties. Article 10 Closure of the Special Account 10.1 The Director-General shall consult the Committee at such time as he/she deems that the operation of the Special Account is no longer necessary. Such consultation shall cover the decision on the use of any unspent balance The decision of the Committee shall be approved by the Meeting of the Parties and shall be transmitted to the Executive Board prior to the effective closure of the Special Account.

9 C54/18/13.COM/14 page 9 Article 8 General provision Article 11 General provision Unless otherwise provided in these Regulations, the Special Account shall be administered in accordance with the Financial Regulations of UNESCO Any amendment to these Financial Regulations shall be approved by the Committee and approved by Meeting of the Parties. The Executive Board shall be informed accordingly of any such amendments Unless otherwise provided in these Regulations, the Special Account shall be administered in accordance with the Financial Regulations of UNESCO.