Interim performance report for the workplan and budget

Transcription

1 Conference of the Parties to the WHO Framework Convention on Tobacco Control Fourth session Punta del Este, Uruguay, November 2010 Provisional agenda item August 2010 Interim performance report for the workplan and budget Report of the Convention Secretariat 1. An interim report on implementation of the workplan and budget was requested by the Conference of the Parties at its third session (Durban, South Africa, November 2008). 1 The present report has been prepared in accordance with that decision by the Convention Secretariat, and covers the first six months of the implementation of the workplan (1 January 30 June 2010). The report also includes activities envisaged in the workplan and budget that began in late 2009 to ensure that the timelines requested by the Conference of the Parties (in relation to the elaboration of guidelines by working groups) and by the Intergovernmental Negotiating Body on a Protocol on Illicit Trade in Tobacco Products (in relation to the intersessional process between its third and fourth sessions) could be met. 2. The report follows the structure of the workplan and budget by the Conference of the Parties at its third session in decision FCTC/COP3(19). Progress on tasks is rated according to three categories: achieved, on course, and requiring action to overcome risks, following the model of the previous interim performance report submitted to the Conference of the Parties at its third session. 2 1 See decision FCTC/COP3(19). 2 Document FCTC/COP/3/19.

2 FOURTH SESSION OF THE CONFERENCE OF THE PARTIES Tasks to be accomplished Convening the fourth session of the Conference of the Parties 3. On course: The Convention Secretariat concluded the host agreement with Uruguay in May The date and venue of the session were reviewed, jointly with the host government, and proposed to the Bureau of the Conference of the Parties. They were subsequently confirmed by the Bureau as November 2010, Punta del Este, Uruguay. Follow-up meetings and videoconferences were held with representatives of the authorities of Uruguay, and a preparatory mission was undertaken to Uruguay by a Convention Secretariat team in May Notes verbales were sent to Parties and observers in June 2010 inviting them to nominate representatives, along with the draft agenda that had been prepared in consultation with the Bureau. Other preparations, including the production of official documentation, were in progress as planned. ELABORATION OF PROTOCOLS, GUIDELINES AND OTHER INSTRUMENTS FOR IMPLEMENTATION OF THE CONVENTION 5. Work in this area includes that of the Intergovernmental Negotiating Body and of the working groups established by the Conference of the Parties. Tasks to be accomplished Intersessional work as requested by the Intergovernmental Negotiating Body at its third session 6. Achieved: The decision 1 taken by the Intergovernmental Negotiating Body at its third session (Geneva, Switzerland, 28 June 5 July 2009) concerning the intersessional process included the establishment of drafting groups to address several articles of the negotiating text and a request to the Convention Secretariat to prepare a report reflecting the options for the institutional and financial arrangements addressed in Parts VI and VII of the negotiating text. To meet the statutory deadlines, the principal part of this work was accomplished in late The intersessional work was, however, extended into early 2010 to enable finalization of an expert review that had been requested by one of the drafting groups. The drafting groups met twice each, in early October and late November 2009, and submitted their reports and proposals to the Intergovernmental Negotiating Body at its fourth session as requested. The Convention Secretariat report was compiled in consultation with the permanent missions of Parties in Geneva, as requested by the Intergovernmental Negotiating Body, including through a consultative meeting in December The report was then submitted to the Intergovernmental Negotiating Body at its fourth session as planned. 1 Decision FCTC/COP/INB-IT/3(1). 2

3 Convening the fourth session of the Intergovernmental Negotiating Body, and submission of the draft Protocol to the Conference of the Parties 7. Achieved: The fourth session of the Intergovernmental Negotiating Body took place over eight days, from 14 to 21 March 2010, in Geneva, and resulted in the preparation of a draft text of the protocol to be submitted to the Conference of the Parties. A total of 141 Parties participated in the session, along with 10 States that are not Party to the WHO FCTC, and 3 intergovernmental organizations and 8 nongovernmental organizations accredited as observers to the Conference of the Parties. The draft protocol, along with a Chairperson s report, prepared at the request of the Intergovernmental Negotiating Body, were made available to Parties on 14 May 2010, six months before the opening of the fourth session of the Conference of the Parties, as required by the statutory timeline. 8. In view of the fact that several parts of the draft protocol remained unfinished, the Bureau reviewed possible options for continuing the negotiations and for adoption of the protocol, in its meetings in April and July 2010, on the basis of inputs from Parties, and prepared recommendations for consideration at the fourth session of the Conference of the Parties. The Convention Secretariat was requested to provide information on the financial implications of the international track and trace regime envisaged in the draft protocol. The paper 1 was in the final stages of preparation at the time of finalization of this report, and was expected to be submitted to the Conference of the Parties at its fourth session as planned. Reports of the working groups, including draft guidelines on Articles 9 and 10, Article 12 and Article 14, and policy options and recommendations on Articles 17 and Achieved: The Convention Secretariat provided all the assistance required for the organization of the work of the four working groups established by the Conference of the Parties. All four groups began their work in late 2009, before the start of the current biennium. This was to ensure that the deadlines set by the Conference of the Parties for submission of draft guidelines and reports for comments by the Parties in May 2010 could be met. The work was completed in early 2010, with the submission of the draft guidelines (for Articles 9 and 10, Article 12 and Article 14) and a progress report also containing a proposed outline for policy options and recommendations (for Articles 17 and 18), as planned. The documents were made available to Parties for comments between 15 May and 30 June Comments from Parties were reviewed by the Key Facilitators of the working groups, and taken into account in the finalization of the draft guidelines and progress report submitted to the Conference of the Parties at its fourth session. 10. More details are provided in the documents produced by the working groups as well as the report of the Convention Secretariat on its activities. 2 1 Document FCTC/COP/4/INF.DOC./1. 2 Documents FCTC/COP/4/3, FCTC/COP/4/7, FCTC/COP/4/8, FCTC/COP/4/9 and FCTC/COP/4/10. 3

4 REPORTING ARRANGEMENTS UNDER THE CONVENTION 11. The work in this area includes: preparation of the summary reports on progress in implementing the Convention internationally; support to Parties in fulfilling their reporting obligations; reviewing reporting arrangements under the Convention; and preparation of the report of the Secretariat on its activities. Tasks to be accomplished Summary of Party reports on progress in implementing the Convention internationally 12. On course: Two annual summary reports are included in the workplan. The preparation of the 2010 global summary report on implementation of the Convention, 1 based on reports received by Parties as at 1 July 2010, was in progress at the time of the finalization of this report and was expected to be completed in mid-september 2010 as planned. The 2011 annual summary report will be prepared in mid- to late-2011, for dispatch to Parties and observers by the end of Support to Parties in fulfilling their reporting obligations under the Convention (a) Submission of Parties reports according to established timeline and requirements 13. On course, but action will be required to overcome risks related to funding: The rate of submission of the initial (two-year) implementation reports stood at 88% as at 15 June 2010, compared with 63% two years ago and 80% one year ago. The rate of submission of the second (five-year) reports was 45% as at 15 June The Convention Secretariat continues to provide analysis and feedback to Parties, through their focal points, on the reports received by the Secretariat. There has been considerable improvement in adherence to the timeline and content requirements of the reports, but a substantial proportion of reports are still submitted with delays and in many cases are not complete. More details can be found in the 2010 global summary report on implementation of the Convention. 1 Overall, more than 150 Parties are expected to submit their first or second implementation reports in Support to Parties in meeting their reporting obligations will therefore require increasing attention. (b) Database of Parties reports 14. On course: Further development and updating of the database of Party reports available on the WHO FCTC web site were in progress and will be accomplished by the time of the fourth session of the Conference of the Parties as planned. (c) Technical assistance to Parties, on request, in compiling reports 15. On course: Technical assistance to at least 25 Parties during the preparation and submission of their reports, as envisaged in the workplan, is in progress and should in general be achieved without difficulty, through communication and selected country visits that may be necessary. 1 Document FCTC/COP/4/14. 4

5 (d) Assistance in reporting through intercountry workshops 16. On course, but action will be required to overcome risks related to funding: The intercountry workshops that could be instrumental in assisting Parties to meet their obligations well ahead of their reporting timeline will not be covered by the budget available through voluntary assessed contributions and will therefore depend mostly on receipt of extrabudgetary contributions. Reporting was partially covered by broader implementation workshops organized for different regional groups of Parties, but this area will require specific attention in future. The Convention Secretariat started and will continue the fundraising effort needed to cover this task, and will also continue to cooperate with WHO s Tobacco Free Initiative and WHO regional and country offices in the provision of timely assistance to countries in preparing their reports, when necessary. Report on harmonization and standardization of data and data collection initiatives 17. Achieved: The Convention Secretariat organized the second expert meeting for this report in February 2010 as planned, and convened an in-depth in-house review and consultations with WHO s Tobacco Free Initiative and other relevant WHO departments, to support preparation of the report. The report was submitted to the Bureau in April 2010 for further review and guidance, and was submitted for consideration by the Conference of the Parties at its fourth session as planned. 1 Report of the Convention Secretariat on its activities 18. Achieved: This is a statutory report in line with Article 24.3(d) of the Convention. The report has been prepared and submitted on time. 2 ASSISTANCE TO PARTIES IN IMPLEMENTATION OF THE CONVENTION, WITH A PARTICULAR FOCUS ON DEVELOPING COUNTRY PARTIES AND PARTIES WITH ECONOMIES IN TRANSITION WITH A VIEW TO PROMOTING HARMONIZATION AND ALIGNMENT OF TOBACCO CONTROL POLICIES AT COUNTRY LEVEL 19. This section of the workplan includes: promoting access to available resources and mechanisms of assistance, including a database of available resources, and providing support to Parties in undertaking needs assessments; promoting transfer of technical and legal expertise and technology; providing advice and support on compilation and communication of information, including through intercountry workshops on treaty-specific matters and the dissemination of implementation guidelines; and promoting South South cooperation. 20. The implementation of this part of the workplan, with a budget of US$ , will largely depend on the availability of extrabudgetary funds. The Convention Secretariat will continue to fundraise to achieve a major breakthrough in this area, particularly in Document FCTC/COP/4/15. 2 Document FCTC/COP/4/3. 5

6 Tasks to be accomplished The following tasks are on course, but action will be required to overcome risks related to funding: Needs assessments and promotion of access to available resources and mechanisms of assistance 21. Of the 25 needs assessments included in the workplan, three will be completed before the fourth session of the Conference of the Parties (thereby completing the pilot phase, which started in 2009 with four other needs assessments), leaving the rest to take place after the fourth session of the Conference of the Parties when extrabudgetary funds for this work may become available. 22. Updating of the database of available resources was in progress at the time this report was being finalized and was expected to be accomplished by time of the fourth session of the Conference of the Parties. However, the continuous updating of the database, and creation of user-friendly software, particularly in view of the requirement to link the database to the needs identified in lower-resource countries, will require extrabudgetary funds which are likely to become available only after the fourth session of the Conference of the Parties. More details of the work in this area are presented in the Secretariat s report on financial resources and mechanisms of assistance. 1 Promotion of transfer of technical, scientific and legal expertise and technology 23. This work relates to Article 22.2 of the Convention, and will also draw on opportunities and requirements deriving from other relevant articles. An agreement, in relation to implementation of Article 11, was signed with the European Commission to facilitate license-free use of the European Union s pictorial warnings database by interested Parties, and six Parties have been assisted so far in implementing those warnings in their jurisdictions. Arrangements for similar agreements with other Parties are in progress. The work to engage Parties wishing to provide and receive relevant expertise and technologies will continue and should, in general, also include other areas in addition to Article The review requested by the Conference of the Parties on the transfer of expertise and technology will be delivered as planned, as part of the report on financial resources and mechanisms of assistance being submitted to the Conference of the Parties at its fourth session. 1 Advice and support on compilation and communication of information on treaty matters 25. Dissemination of guidelines to official contact points in Parties, and also through the expert, regional and working group meetings, was largely achieved in late 2009 and early In the meantime the groundwork undertaken in countries requires much broader dissemination, for which the Convention Secretariat continues to seek extrabudgetary contributions. The Secretariat also requested 1 Document FCTC/COP/4/16. 6

7 the assistance of WHO s Tobacco Free Initiative and regional offices to achieve a broad dissemination of the guidelines adopted by the Conference of the Parties and to support their implementation in countries. 26. Of the 10 planned regional and subregional treaty workshops, the Convention Secretariat has already convened one for the WHO South-East Asia and the Western Pacific Regions in February 2010, largely thanks to the extrabudgetary contribution of US$ from Australia carried over from the last biennium. A similar workshop for the WHO European Region took place in June Both workshops were convened in cooperation with the relevant WHO regional offices, completing the first cycle of regional workshops for all six WHO regions which started in the last biennium. The next round of workshops will be convened in 2011 subject to receipt of extrabudgetary funds. Support and advice to Parties in relation to treaty measures that require a deadline 27. The Convention Secretariat is providing technical advice and assistance on time-bound measures when specifically requested to do so. This work is being gradually achieved along with the implementation of other tasks outlined in the workplan (needs assessments, intercountry workshops, dissemination of the guidelines adopted by the Conference of the Parties and support in fulfilling reporting obligations). Promotion of South South cooperation 28. Work on promoting South South cooperation started from analysis of existing mechanisms in this area. The report to the fourth session of the Conference of the Parties has been delivered as planned, 1 and includes, inter alia, proposals for areas of work that may form the basis of the demonstration projects requested in the workplan; convening of demonstration projects along with the planned expert meeting will be scheduled in 2011 for which the Convention Secretariat will continue to raise funds. COORDINATION WITH INTERNATIONAL AND REGIONAL INTERGOVERNMENTAL ORGANIZATIONS AND BODIES, AND OTHER ARRANGEMENTS AND ACTIVITIES 29. This section includes international coordination and partnership, including the review of accreditation of nongovernmental organizations, as well as support to the work of the Bureau and general administration and management. 1 Document FCTC/COP/4/18. 7

8 Tasks to be accomplished Coordination with international and regional intergovernmental organizations and bodies 30. On course, but action required to overcome risks related to funding: This work is in progress, including, inter alia, through exploring the potential of the member organizations of the United Nations Ad Hoc Interagency Task Force on Tobacco Control and of the United Nations Development Assistance Framework to support implementation of the Convention, as outlined in the report of the United Nations Secretary General to the substantive session of the Economic and Social Council in July The report of the Convention Secretariat on the potential of international organizations to support implementation of the decisions of the Conference of the Parties was being prepared at the time of finalization of this report and was expected to be submitted to the Conference of the Parties at its fourth session as planned. 2 This exercise will continue in 2011, taking into account the guidance received from the Conference of the Parties and with a view to covering the needs of developing country Parties and Parties with economies in transition. The process for joint assessment of potential cooperation with different international organizations has started, as reflected in the Secretariat s report 1,2 and will continue throughout the biennium. The review of relevant instruments available in other treaties will start in late 2010, with a view to finalizing it in 2011, and will be subject to extrabudgetary funds to ensure in-depth legal and technical reviews. Review of accreditation of nongovernmental organizations with observer status to the Conference of the Parties 31. Achieved: The review was in its final stages at the time of finalization of this report and was expected to be delivered on time. 3 Support to the work of the Bureau of the Conference of the Parties and the Bureau of the Intergovernmental Negotiating Body 32. On course: This work is in progress as planned. Two meetings of the Bureau of the Conference of the Parties were convened, in April and July 2010, with the next meetings to take place prior to and following the fourth session of the Conference of the Parties. Support to the Bureau of the Intergovernmental Negotiating Body was also provided through the convening of one meeting in January 2010 as well as through telephone conferences. The Convention Secretariat provided the necessary support to the planning and organization of the meetings, and ensured follow up as requested. 1 Document E/2010/55. 2 Document FCTC/COP/4/17. 3 Document FCTC/COP/4/22. 8

9 General administration and management, including communication The tasks in this area are in general on course, but some further work, such as on communication and outreach, will depend on the availability of extrabudgetary funds: 33. The transition to the new Global Management System in WHO over the past two years has created a substantial workload to overcome administrative and financial challenges. The situation is gradually stabilizing allowing for better flow of administrative and managerial work. 34. A communication strategy and efforts to achieve improved international outreach of the Convention are in progress. The celebration of the fifth anniversary of the Convention in February 2010 was a key step in this area. However, sustaining and strengthening the communication and outreach work, which may have crucial importance for the success of the first treaty in global health, particularly at this relatively early stage of its implementation, will require additional funding. 35. The planned strengthening of the fundraising mechanism in the Convention Secretariat is now in progress. Contact has been established with several donor and development partners and funding proposals are being developed, with a particular focus on ensuring treaty implementation support to developing country Parties and Parties with economies in transition. This work however will be broadened and sustained in 2011 and beyond. 36. The Conference of the Parties also requested, while adopting the workplan and budget, more efficient coordination between WHO s Tobacco Free Initiative and the Convention Secretariat. Coordination was strengthened through various mechanisms, such as: regular coordination meetings; coordination of activities at the country and regional levels; participation by the Tobacco Free Initiative in the activities of the workplan of the Conference of the Parties, at the request of the Secretariat; and the inclusion of aspects of the workplan of the Conference of the Parties in the operational workplan of the Tobacco Free Initiative. Notable progress in coordinated action and the contribution of the Tobacco Free Initiative to the workplan of the Conference of the Parties was achieved in several areas, such as: support to Parties in needs assessments; preparation of the report on harmonization of data collection initiatives 1 and of the global summary report on implementation of the Convention; 2 organization of regional implementation workshops; and dissemination of implementation guidelines adopted by the Conference of the Parties. A more detailed review of this coordination and of the contribution made by the Tobacco Free Initiative to the work outlined by the Conference of the Parties is presented in the report of the Secretariat s activities covering the period between the third and fourth sessions of the Conference of the Parties. 3 1 Document FCTC/COP/4/15. 2 Document FCTC/COP/4/14. 3 Document FCTC/COP/4/3. 9

10 Financial implementation 37. The budget for by the Conference of the Parties at its third session amounted to US$ Of this total, US$ was to be covered by Parties voluntary assessed contributions (VAC) for , while the remaining US$ was to be covered by extrabudgetary funds. 38. Total available funds as at 30 June 2010 stood at US$ This amount consisted of US$ of VAC of Parties for the financial period as by the Conference of the Parties, and the carry over from in the amount of US$ The difference between the budget (US$ ) and the funds available as at 30 June 2010 (US$ ), subject to fundraising from extrabudgetary sources, was US$ However the actual amount, subject to fundraising, as at 30 June 2010, stood at approximately US$ 2.7 million, because US$ had already been implemented in late 2009 owing to advanced implementation of part of the workplan in order to adhere to the timelines established by the Conference of the Parties. 2 The Convention Secretariat has started and continues to carry out fundraising activities to ensure that the workplan, particularly in relation to assistance to developing country Parties and Parties with economies in transition in meeting their treaty obligations, can be fully implemented. An update on the status of resource mobilization as at November 2010 will be available at the fourth session of the Conference of the Parties (Punta del Este, Uruguay, November 2010). 40. The actual payment by Parties of VAC for during the first six months of 2010 amounted to US$ This represents 33.6% of the total VAC for the biennium. Fifty-nine Parties, out of the total 160 Parties included in the VAC table by the Conference of the Parties, paid their respective contributions (in full for the biennium, or partially), while 101 Parties were still to make payments. Six Parties made payments in excess of their contributions that came to a total of US$ and that will be attributed to the financial period Expenditures during the first six months of 2010 came to a total of US$ (34.6% of the total budget), including salary costs of US$ , activity costs of US$ and programme support costs (payable to WHO) of US$ Annex 1 presents the status of financial implementation as at 30 June The tables include information on overall implementation; distribution of available funds, including distribution of VAC; distribution of expenditure by staff costs, activities and programme support costs as well as a detailed distribution of activity costs, both by type of activity and by workplan and budget lines. 1 The carry over of US$ , less delivered orders (encumbrances) of US$ paid against Intersessional work preceding the fourth session of the Intergovernmental Negotiating Body and initial meetings of the working groups established by the Conference of the Parties. 3 The programme support costs are charged on revenue earned from 1 January to 30 June 2010 for the biennium as per WHO s accounting policy. 10

11 43. Annex 2 presents the status of payments of VAC by individual Parties for the financial period as at 30 June Update on the status of payment of VAC as at 31 October 2010 will be available at the fourth session of the Conference of the Parties. ACTION BY THE CONFERENCE OF THE PARTIES 44. The Conference of the Parties is invited to note this report and to provide guidance on the implementation of the workplan and budget. 11

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13 ANNEX 1 FINANCIAL IMPLEMENTATION (AS AT 30 JUNE 2010) Table 1. Overall implementation (US$) Total available funds Expenditure Balance Table 2. Distribution of available funds (US$) Carry over from Income Voluntary assessed contributions Total income Less delivered orders (encumbrances) paid against ( ) Total available funds Table 3. Voluntary assessed contributions (VAC) for the financial period (US$) 2 Number of Parties Parties that have made payment Parties that VAC have not made payment Total Paid Outstanding The structure of carry over is presented in Table 5 of Annex 1 of the performance report for the workplan and budget (Document FCTC/COP/4/19). 2 The table shows the status of payment of VAC as of 30 June 2010, at the time of preparation of this report, and in line with the table of VAC as by the Conference of the Parties at its third session (in decision FCTC/COP3 (19)). An update showing the status of payments as of 31 October 2010, including for countries that became Parties after the third session of the Conference of the Parties, will be made available at the fourth session of the Conference of the Parties. 13

14 Annex 1 Table 4. Distribution of expenditure 4.1 Overall distribution of expenditure (US$) Staff costs Activity costs Programme support costs Total Distribution of activity costs by type of activity (US$) Travel Supplementary staff cost Contractual services General operating cost Telecommunications Equipment Consulting/research Total Distribution of activity costs by workplan budget lines (US$) 1. Fourth session of the Conference of the Parties Protocol & guidelines and other implementation instruments Intergovernmental Negotiating Body Working Groups Reporting arrangements under the Convention Assistance to Parties in implementation of the Convention Coordination with international organizations and bodies Management and administration Total

15 ANNEX 2 STATUS OF THE COLLECTION OF VOLUNTARY ASSESSED CONTRIBUTIONS (VAC) FOR THE FINANCIAL PERIOD , AS AT 1 JULY 2010 Parties VAC a VAC Paid Outstanding VAC as at 1 July 2010 Payments received in excess of VAC b Albania Algeria Angola Antigua and Barbuda Armenia Australia c 0 Austria Azerbaijan Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bhutan Bolivia (Plurinational State of) Botswana Brazil Brunei Darussalam Bulgaria Burkina Faso Burundi Cambodia Cameroon Canada Cape Verde Central African Republic Chad Chile

16 Annex 2 Parties VAC a VAC Paid Outstanding VAC as at 1 July 2010 Payments received in excess of VAC b China Colombia Comoros Congo c 0 57 Cook Islands Costa Rica Croatia Cyprus Democratic People s Republic of Korea Democratic Republic of the Congo Denmark Djibouti Dominica Ecuador Egypt Equatorial Guinea Estonia European Union Fiji Finland France Gambia Georgia Germany Ghana Greece Grenada Guatemala c Guinea Guyana Honduras Hungary Iceland India

17 Annex 2 Parties VAC a VAC Paid Outstanding VAC as at 1 July 2010 Payments received in excess of VAC b Iran (Islamic Republic of) Iraq Ireland Israel Italy Jamaica Japan Jordan Kazakhstan Kenya Kiribati Kuwait Kyrgyzstan Lao People s Democratic Republic Latvia Lebanon Lesotho Libyan Arab Jamahiriya Lithuania Luxembourg Madagascar Malaysia Maldives Mali Malta Marshall Islands Mauritania Mauritius Mexico Micronesia (Federated States of) Mongolia Montenegro Myanmar Namibia

18 Annex 2 Parties VAC a VAC Paid Outstanding VAC as at 1 July 2010 Payments received in excess of VAC b Nauru Nepal Netherlands New Zealand Nicaragua Niger Nigeria Niue Norway Oman Pakistan Palau Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Qatar Republic of Korea Romania Russian Federation Rwanda Saint Lucia Samoa San Marino Sao Tome and Principe Saudi Arabia Senegal Serbia Seychelles Singapore Slovakia

19 Annex 2 Parties VAC a VAC Paid Outstanding VAC as at 1 July 2010 Payments received in excess of VAC b Slovenia Solomon Islands South Africa Spain Sri Lanka Sudan Swaziland Sweden Syrian Arab Republic Thailand The Former Yugoslav Republic of Macedonia Timor-Leste Togo Tonga Trinidad and Tobago Turkey Tuvalu Uganda Ukraine United Arab Emirates United Kingdom of Great Britain and Northern Ireland United Republic of Tanzania Uruguay Vanuatu Venezuela Viet Nam Yemen Zambia Total c a Decision FCTC/COP3(19). b VAC paid in excess will be applied to the financial period c Including excess payments in previous bienniums applied to (US$ paid by Australia in excess in , US$ 31 paid by Congo in excess in , and US$ 107 paid by Guatemala in excess in ). = = = 19