United Nations Educational, Scientific and Cultural Organization Executive Board

Transcription

1 ex United Nations Educational, Scientific and Cultural Organization Executive Board Hundred and fifty-fourth Session 154 EX/21 PARIS, 1 April 1998 Original: English Item 6.1 of the provisional agenda REPORT BY THE DIRECTOR-GENERAL ON THE BUDGETARY SITUATION OF THE ORGANIZATION IN AND ON TRANSFERS MADE BETWEEN APPROPRIATION LINES FOR THE PURPOSE OF CLOSING THE ACCOUNTS FOR SUMMARY As is customary at the closure of the financial period, the Director- General provides herein a report on the budgetary situation of the Organization in In following with paragraph A(f) of the Appropriation Resolution for , the Director-General also reports on the adjustments and transfers made at the end of the biennium for the purpose of closing the accounts for Decision required: paragraph 11.

2 154 EX/21 I BUDGETARY SITUATION OF THE ORGANIZATION IN The General Conference at its 28th session approved an appropriation of 518,445,000 for This appropriation was subsequently increased to 522,277,193 at 31 December 1997, by the addition of donations and special contributions received by the Director-General, amounting to 3,832,193, as follows: Reference 150 EX/Decision EX/Decision EX/Decision 8.1 Amount appropriated to the regular budget 986, , ,844 Submitted for approval in this document (details given in Annex I) Transfers between appropriation lines 1,027,988 TOTAL 3,832, During the course of the biennium, the Executive Board approved proposals submitted by the Director-General concerning a number of transfers between appropriation lines that did not affect the overall level of the budget: (a) financing additional costs due to statutory factors and inflation, through transfers from Part VII of the budget - Anticipated Cost Increases: Decision of the Executive Board 149 EX/Decision EX/Decision 8.1 Amount 9,091,700 6,612,300 TOTAL 15,704,000 (b) transfer of the staff costs budget from Parts I, II and III to meet the requirements of the Priority Africa Department: Decision of the Executive Board Amount 150 EX/Decision 6.4 2,164,400 TOTAL 2,164,400

3 154 EX/21 - page 2 Expenditure and obligations 3. According to the unaudited accounts at 31 December 1997, expenditure and obligations amounting to 522,277,193 had been charged to the appropriation for : 28 C/5 Approved budget Approved budget as adjusted Expenditure/ Obligations Parts I-VI Part VII 502,741,000 15,704, ,277, ,277,193 - TOTAL 518,445, ,277, ,277, As shown above, the budget for Parts I to VII had been fully implemented as at 31 December It should be noted, however, that the total expenditure/obligations contains provisions amounting to 19,458,179 which will remain valid for a further period of 12 months in order to liquidate outstanding legal obligations of the financial period, in accordance with Article 4.3 of the Financial Regulations. II ADJUSTMENTS AND TRANSFERS BETWEEN APPROPRIATION LINES FOR THE PURPOSE OF CLOSING THE ACCOUNTS 5. Before closing the accounts for the biennium, adjustments and transfers had to be made under Parts I to VI in order to take into account the actual expenditure on staff costs under each appropriation line, as well as to cover the sizeable increase in funds allocated to the Participation Programme to meet priority requests received from Member States. The adjustments and transfers made for the purpose of closing the accounts are reflected in the following analysis and recapitulated in the table entitled Summary of adjustments and transfers on page 4. Staff costs 6. The budget provisions for staff costs were calculated on the basis of standard cost factors, including a fixed reduction for staff turnover of 3 per cent for each post. Under these conditions, the actual expenditure did not always correspond to the budget provisions, which necessitated adjustments between appropriation lines in function of the vacancy rates of each sector and unit, and the variations in the attribution of common staff cost elements. The final adjustments required under staff costs at the end of the biennium are recapitulated in the table entitled Staff costs on page The High Level Task Force, under the Chairmanship of the Deputy Director-General, continued to exercise strict supervision over staff and staff costs in : each vacant post was screened by the Task Force with a view to postponing new appointments, whenever possible, bearing in mind the indispensable minimum requirements for programme execution. Thus, the situation was kept under control through severe economy and austerity measures in order to contain expenditure within the approved budget, in spite of the substantial increase of 5.3 per cent in the net remuneration of Professional and higher categories of staff in Paris, effective 1 May This exceptional increase necessitated net additional expenditure of

4 154 EX/21 - page 3 4,255,000, which was not foreseen either in the staff costs budget or in the calculation of Part VII (Anticipated Cost Increases). After taking into account the use of 1,888,600 carried forward from Part VII of the budget (authorized by the General Conference, under 28 C/Resolution 28.2, for meeting increases in staff costs during arising from measures adopted by the United Nations General Assembly and by the International Civil Service Commission), the remaining shortfall was practically met within the revised staff costs allocation of 308,674,740. The actual expenditure at 31 December 1997, i.e. 308,713,126, showed a very small over-expenditure of 38,386 or 0.01 per cent; a very satisfactory result considering the magnitude of the problem that had to be solved. Participation Programme 8. The Director-General informed the Executive Board at its 152nd session that, following the overwhelming number of requests received for activities addressed to the four priority target groups (women, youth, Africa, and the least developed countries) and for emergency assistance, he had approved, as at 31 August 1997, 1,512 requests for a total amount of 28,515,362 (152 EX/5, Part II, para. 51). During , 3,930 requests were received from Member States, IGOs and NGOs for a total amount of 74,406,610. Of the total of 1,528 requests approved as at 31 December 1997 (28,888,284), 300 requests (5,606,494) related to least developed countries, 61 requests (1,079,000) to projects aimed at the advancement of women, and 159 requests (4,688,840) for emergency assistance. 9. The actual expenditure under the Participation Programme during amounted to 28,910,052 or 6,910,052 over the budget provision of 22,000,000. This was financed principally through strict economy and austerity measures - limitation of staff missions and economies in other modalities of action such as meetings, seminars, studies, publications, etc. Details of the corresponding end-of-biennium adjustments are shown in the table entitled Participation Programme on page 6. The importance attached by Member States to this form of direct assistance is evident from the fact that, despite the budget for the Participation Programme having been increased in to 24,830,000, the General Conference, at its last session, invited the Director-General to submit proposals, in preparing draft document 30 C/5, on significant increases in the Participation Programme budget line, taking into consideration the necessity to better meet the needs of Member States... (29 C/Resolution 51, Part II, para. 6). Other costs 10. Variations under Other costs arose mainly from the necessity of identifying savings totalling 6,948,438: 6,910,052 for the increase in the Participation Programme (see paras. 8 and 9) and 38,386 for the slight over-expenditure in staff costs (para. 7). This was achieved mainly through austerity measures aimed at limiting staff missions and activities during the last semester of 1997 to those of a priority and urgent nature only and by redeployment of savings accrued at the end of the biennium, mainly under the General Conference and the Executive Board. Details of the corresponding end-of-biennium adjustments are shown in the table entitled Other costs on page 7.

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9 154 EX/21 - page 8 III DRAFT DECISION 11. After examining the report by the Director-General on the budgetary situation of the Organization in and the transfers effected by him for the purpose of closing the accounts for (complete details of which are recapitulated in Annex II), the Executive Board may wish to adopt a decision along the following lines: The Executive Board, 1. Recalling the General Conference Appropriation Resolution for (28 C/Resolution 14) which authorizes the Director-General, in urgent and special circumstances, to make transfers between appropriation lines, informing the Members of the Executive Board in writing, at the session following such action, of the details of the transfers made and the reasons therefor, 2. Recalling also that the same Appropriation Resolution authorizes the Director- General to accept voluntary contributions, donations and contributions from governments towards the cost of established field units, reporting thereon to the Members of the Executive Board in writing at the session following such action, 3. Having examined the Director-General s report on the budgetary situation of the Organization in and the adjustments and transfers made by him at the end of the biennium for the purpose of closing the accounts (154 EX/21), 4. Takes note that the Director-General has increased the appropriations to the regular budget for by a total amount of 3,832,193 by accepting donations and contributions from governments and institutions, as well as contributions towards the running costs of established field offices; 5. Expresses its appreciation to the donors mentioned in Annex I to document 154 EX/21; 6. Notes with satisfaction the efforts made by the Director-General to contain within the authorized budget ceiling the actual expenditure on staff costs, which shows a slight over-expenditure of 38,386 at the end of the biennium ; 7. Takes note of the adjustments between appropriation lines made by him to cover additional expenditure of 6,910,052 under the Participation Programme, the actual expenditure on staff costs under each appropriation line, and the transfers to close the accounts for

10 154 EX/21 Annex I ANNEX I Adjustments to the appropriation approved for stemming from donations and special contributions received since the 152nd session of the Executive Board Source Purpose Amount Major Programme I - Towards lifelong education for all (paras of document 28 C/5 Approved) UNFPA (Pakistan) Contribution for the E-9 Ministerial Review Meeting held in Islamabad in September ,000 UNDP (Pakistan) Contribution for the E-9 Ministerial Review Meeting held in Islamabad in September ,000 UNICEF (Pakistan) Contribution for the E-9 Ministerial Review Meeting held in Islamabad in September ,000 UNICEF (India) Contribution for the E-9 Ministerial Review Meeting held in Islamabad in September ,000 UNICEF (Nigeria) Contribution for the E-9 Ministerial Review Meeting held in Islamabad in September ,000 Islamic Educational, Scientific and Cultural Organization (ISESCO) Contribution to a symposium on Improving the Effectiveness of Curriculum Development and Reform, held in Kenya in May ,000 Canadian High Commission Contract with the Ministry of Education, Montserrat, for the acquisition of educational equipment for the Montserrat Schools Project 10,200 United States Observer Mission to UNESCO Support to basic education for girls and women in Africa: adaptation of UNESCO training package on promoting girls and women s education 30,000

11 154 EX/21 Annex I - page 2 Source Purpose Amount Swedish International Development Co-operation Agency (SIDA) Nacional Monte de Piedad (Mexico) Union of Universities of Latin America (UDUAL) Support to the seminar on Action Plan for the Transformation of Higher Education in Latin America and the Caribbean 39,801 Support to the cost of transportation and meals for street children, winners of the Segundo Concurso Metropolitano de Ofrendas Callejeras del Día de Muertos 4,204 Organization of the International Workshop on Action Plan for the transformation of Higher Education in Latin America and the Caribbean 5,000 UNFPA (India) Organization of HIV/AIDS seminar in New Delhi, held on 17 and 18 October ,360 National AIDS Control Organization (NACO) (India) Organization of HIV/AIDS seminar in New Delhi, held on 17 and 18 October ,433 Major Programme II - The sciences in the service of development (paras of document 28 C/5 Approved) Total, MP I 174,998 Arab League Educational, Cultural and Scientific Organization (ALECSO) Arab League Educational, Cultural and Scientific Organization (ALECSO) Support to a project on groundwater and sand accumulation in the Eastern Desert 19,595 Assisting university staff in acquiring skills and knowledge for multimedia technology 13,000 World Meteorological Organization (WMO) Training needs assessment of the Ministry of Water Affairs and Forestry of the Republic of South Africa 13,700

12 154 EX/21 Annex I - page 3 Source Purpose Amount Instituto di Recerca (Italy) Support to the organization of the first Mediterranean training workshop on Geological and Environmental Aspects of Coastal Regions: Nile Delta Case Study held in Egypt in December ,031 Educational Broadcasting System (Republic of Korea) Arab School on Science and Technology (Kuwait) Raad Van Geowetenskap (Republic of South Africa) EOLSS Publishers Co. (United Kingdom) Contribution to the Routes of European Philosophy 10,782 Support to a regional workshop Contract Project Management in Research and Development 9,970 Evaluation of geological sites for the World Heritage Centre 10,000 Contribution to the Joint Committee UNESCO/EOLSS 84,000 FECOVAL (Spain) Contribution to International Hydrology Programme Activities 694 United States Observer Mission to UNESCO Support to UNESCO s International Institute for Biosphere and Society at Columbia University 50,000 Butler University (India) Adjustment related to a donation reported both in documents 151 EX/25 and 150 EX/20 Add. (2,560) UNICEF (Indonesia) Support to the water supply project in the Baliem Valley, Irian Jaya, Indonesia 9,500 German Embassy in Jakarta Support to the water supply project in the Baliem Valley, Irian Jaya, Indonesia 1,485 DEPAULE/ILBERT (France) Contribution to the MOST meeting Les mots de la ville 3,851 Total, MP II 235,048

13 154 EX/21 Annex I - page 4 Source Purpose Amount Major Programme III - Cultural development: the heritage and creativity (paras of document 28 C/5 Approved) Société pour l administration des droits des artistes musiciens et interprètes (ADAMI) Agence de la francophonie (ACCT) Tribute Great Music Experience Ltd. (United Kingdom) Contribution to the International Conference on the Status of the Artist 10,274 Contribution for the World Congress on the Status of the Artist 6,590 Contribution to musical events particularly in Nara (Japan) in the context of the World Decade for Cultural Development 30,000 Regional Council of Veneto Contribution towards the organization of the XIIth International ICCROM/UNESCO Course on the Technology of Stone Conservation, Venice 11,183 Total, MP III 58,047 Major Programme IV - Communication, information and informatics (paras of document 28 C/5 Approved) Conseil général de la Guadeloupe National Informatics Centre, Government of India Contribution to the seminar Application of Interdisciplinary Approach and New Information Technologies in Governance, on the example of Risk and Crisis Management 1,354 Contribution towards the IIP project for the extension of the Regional Informatics Network for South and Central Asia (RINSCA) to procure equipment for the National Computer Centre, Nepal 10,000 Total, MP IV 11,354

14 154 EX/21 Annex I - page 5 Source Purpose Amount Transdisciplinary projects and activities: Environment and population education and information for development (paras of document 28 C/5 Approved) United States Observer Mission to UNESCO Sustainable Development: support for an EPD project on Innovative Practices in Education for Sustainability 20,000 Transdisciplinary projects and activities: Towards a culture of peace (paras of document 28 C/5 Approved) Total, EPD 20,000 UNDP (Pakistan) Contribution to a Regional Conference on trafficking of Women and Children in South Asia 10,038 United States Observer Mission to UNESCO United States Observer Mission to UNESCO Co-operation with CIVITAS on training workshops for social studies and ASP teachers in Central and Eastern Europe 2,120 Co-operation with CIVITAS and Education International in the preparation of a manual on education for human rights 13,000 Total, CPP 25,158 Part III - Support for Programme Execution: Bureau of External Relations (paras of document 28 C/5 Approved) Rhône Poulenc (France) Cost of printing the Central Asia Brochure 10,354 Inter-American Development Bank Consultant contract for the formulation and implementation of activities in the field of governance and culture of peace 16,000 Total, BRX 26,354

15 154 EX/21 Annex I - page 6 Source Purpose Amount Part IV - Management and Administrative Services: Bureau of Documentation, Informatics Services and Telecommunications (paras of document 28 C/5 Approved) UNESCO Staff Savings and Loans Services (USLS) USLS contribution for computerization work 76,400 Total, DIT 76,400 Contributions towards the running costs of established field offices: Government/Institution Field office Amount Ecuador Quito 8,895 Chile Santiago 47,600 Romania Bucharest 7,194 Thailand Bangkok 5,699 Venezuela Cacaras 8,507 Total, MP I 77,895 Brazil Brasilia 11,485 China Beijing 12,077 Indonesia Jakarta 17,990 Total, MP II 41,552 Argentina Buenos Aires 203,908 Cuba Havana 20,500 Quebec Quebec 56,774 Total, MP III 281,182 Grand total, Donations and Special Contributions 1,027,988

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