EP UNEP/OzL.Pro.WG.1/39/INF/2
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1 UNITED NATIONS EP UNEP/OzL.Pro.WG.1/39/INF/2 Distr.: General 26 May English only United Nations Environment Programme Open-ended Working Group of the Parties to the Montreal Protocol on Substances that Deplete the Ozone Layer Thirty-ninth meeting Bangkok, July Indicative financial report on the Trust Funds for the Vienna Convention for the Protection of the Ozone Layer and the Montreal Protocol on Substances that Deplete the Ozone Layer Note by the Secretariat I. Introduction 1. By paragraph 13 of decision XX/20, the parties to the Montreal Protocol on Substances that Deplete the Ozone Layer requested the Secretariat to inform the Open-ended Working Group about all sources of income received, including the cash reserve, fund balance and interest, as well as actual and projected expenditures and commitments. The parties also requested the Executive Secretary to provide an indicative report on all expenditures against the agreed budget lines. 2. Pursuant to that decision, the Secretariat is circulating herewith the present note as information for the Open-ended Working Group at its thirty-ninth meeting. 3. The present note provides information on the status of to the Trust Funds for the Vienna Convention for the Protection of the Ozone Layer and the Montreal Protocol for Substances that Deplete the Ozone Layer and other income (see section II below), as well as on the expenditures and commitments against the approved budgets for the fiscal year (see section III below). 4. The present note should be read in conjunction with the proposed revision to the approved budget and the proposed budgets for 2018, 2019 and 2020 for the Trust Fund for the Vienna Convention (UNEP/OzL.Conv.11/4), the proposed revision to the approved budget and the proposed budgets for 2018 and 2019 for the Trust Fund for the Montreal Protocol (UNEP/OzL.Pro/29/4), the certified financial statements and budget performance report for the fiscal year 2016 for the Trust Fund for the Vienna Convention (UNEP/OzL.Conv/11/4/Add.1), the certified financial statements and budget performance report for the fiscal year 2016 for the Trust Fund for the Montreal Protocol and the certified financial statements for earmarked that support the activities of the Ozone Secretariat (UNEP/OzL.Pro.29/4/Add.1). Those documents, which are being submitted for the information of the parties before the thirty-ninth meeting of the Open-ended Working Group, will discuss issues of relevance to the proposed budget revisions and proposed budgets for the trust funds, including a possible cash shortfall by 2019 in the Trust Fund for the Vienna Convention. The Trust Fund for the Montreal Protocol experienced a similar shortfall in 2016, which led the Meeting of the Parties, in paragraph 3 of decision XXVIII/16, to increase to a level sufficient to cover the approved budget and augment the working capital reserve starting in. K
2 5. In both the text and tables of the present note, all references to dollars ($) are to United States dollars, unless otherwise stated. II. Status of and other income 6. Section A of annex I to the present note shows the status of to the Trust Fund for the Vienna Convention. The outstanding at that date amounted to $1,194,664, of which $861,102 was and $343,703 was for. During the first four months of, $237,403 was received from parties, of which $12,856 was and $224,547 was for. 7. Section B of annex I to the present note shows the status of to the Trust Fund for the Montreal Protocol. The outstanding at that date amounted to $7,044,126, of which $3,672,191 was and $3,371,987 was for. During the first four months of, $1,995,803 was received from parties, of which $270,703 was for 2016 and and $1,725,100 was for. 8. As requested by the parties in paragraph 6 of decision XXVIII/16 the Secretariat, in the first quarter of, contacted parties with outstanding with a view to finding a way forward. In addition, the President of the Meeting of the Parties, in conjunction with the Ozone Secretariat, has written to those parties on the same issue. The Secretariat will report on the progress of those efforts to the Twenty-Ninth Meeting of the Parties. 9. The earmarked received in the first four months of the fiscal year are listed in the following table. Earmarked received by the trust fund for the Montreal Protocol Country Currency Amount Purpose European Union EUR 175,000 Representing the second tranche of a three-year grant spanning the period The total grant is 600,000 euros, to be used to support the work of the assessment panels of the Montreal Protocol. Canada CAD 163,170 Representing the advance payment of a total grant of 246,340 Canadian dollars towards the development of communications material to promote the thirtieth anniversary of the Montreal Protocol, including the ozone awards ceremony that will be held on 23 November and the organization of the workshop on safety standards relevant to the safe use of low global-warmingpotential alternatives to hydrofluorocarbons to be held on 10 July. 10. In paragraph 8 of decision XXVIII/16, the parties to the Montreal Protocol requested the Secretariat to fully utilize the programme support costs available to it in and later years and, where possible, to offset those costs against the administrative components of the approved budgets for those years. Based on expenditures in 2016, the United Nations Environment Programme (UNEP) has allocated $622,000 in programme support costs for the fiscal year. The Secretariat will fully utilize that amount to cover administrative costs, including salaries for staff with administrative roles. III. Expenditures and commitments (budget performance report) 11. Annex II to the present note lists the actual expenditures and commitments against the approved budget for the fiscal year from the trust funds for the Vienna Convention and the Montreal Protocol. The annex is referred to as the budget performance report, and similar reports will be provided in all future financial documents. The budget performance report is presented in a consolidated format, in keeping with revised reporting standards adopted by UNEP since the implementation of Umoja, the enterprise resource planning system. The budget utilization rate was 25 per cent for the Trust Fund for the Vienna Convention and 22 per cent for the Trust Fund for the Montreal Protocol. The indicative cash balances, which include cash and cash equivalents, investments and non-current investments, were $1,398,596 for the Trust Fund for the Vienna Convention and $1,835,759 for the Trust Fund for the Montreal Protocol. A full projection of the cash balance for the Trust Fund for the Vienna Convention will be presented in 2
3 the note by the Secretariat on the proposed revision to the budget and proposed budgets for 2018, 2019 and 2020 (UNEP/OzL.Conv.11/4), which is being submitted for the information of the parties before the thirty-ninth meeting of the Open-ended Working Group. 3
4 Annex I Status of to the Trust Funds for the Vienna Convention and the Montreal Protocol A. Trust Fund for the Vienna Convention for the Protection of the Ozone Layer: status of (United States dollars) Party 31 December 2016 in for as at 30 April for 2016 for during for for Algeria Argentina Australia Austria Azerbaijan Belgium Brazil Canada Chile China Colombia Croatia Czechia Denmark Egypt European Union Finland France Germany Greece Hungary India Indonesia Iran (Islamic
5 Party Republic of) 31 December 2016 in for as at 30 April for 2016 for during for UNEP/OzL.Pro.WG.1/39/INF/2 for Ireland Israel Italy Japan Kazakhstan Kuwait Libya Malaysia Mexico Netherlands New Zealand Norway Oman Peru (10 141) Philippines Poland Portugal Qatar Republic of Korea Romania Russian Federation Saudi Arabia Serbia Singapore Slovakia South Africa Spain Sweden Switzerland Thailand
6 Party 31 December 2016 in for as at 30 April for 2016 for during for for Turkey United Arab Emirates United Kingdom United States Uzbekistan Venezuela (Bolivarian Republic of) Total
7 B. Trust Fund for the Montreal Protocol on Substances that Deplete the Ozone Layer: status of (United States dollars) Party for prior years as at 31 December 2016 in for 30 April for 2016 for during for for as at 30 April for Algeria Argentina Australia Austria Belarus Belgium Brazil Canada Chile China Colombia Czechia Denmark Egypt European Union * Finland France Germany Greece Hungary India Indonesia Iran (Islamic Republic of) Iraq Ireland Israel Italy Japan
8 8 Party for prior years as at 31 December 2016 in for 30 April for 2016 for during for for as at 30 April for Kazakhstan Kuwait Libya Malaysia Mexico Netherlands New Zealand Nigeria Norway Oman Peru Philippines Poland Portugal Qatar Republic of Korea Romania Russian Federation Saudi Arabia Serbia Singapore Slovakia South Africa Spain Sweden Switzerland Thailand Turkey Ukraine United Arab Emirates
9 Party for prior years as at 31 December 2016 in for 30 April for 2016 for during for for as at 30 April UNEP/OzL.Pro.WG.1/39/INF/2 for United Kingdom United States Uzbekistan Venezuela (Bolivarian Republic of) Total * The European Union paid an additional contribution in 2016 of 37,000 euros ($39,278) over and above its pledged contribution for that year. 9
10 Annex II Trust funds for the Vienna Convention and the Montreal Protocol Interim budget performance report ** (in United States dollars) Trust Fund for the Vienna Convention approved budget Expenditure as at 30 April Trust Fund for the Montreal Protocol approved budget Expenditure as at 30 April Personnel costs 1000 Employee salaries, allowances and benefits Consultants Meeting costs 1321 Conference Services costs Open-ended Working Group meeting (OEWG39, July, Bangkok) 1322 Conference Services costs preparatory and Meeting of the Parties (COP11/MOP29, November, Montreal) 1323 Communication costs of Article 5 party assessment panel members and organization costs of panel meetings 1324 Conference Services costs Bureau meetings (meetings of the COP10/MOP28 bureaux prior to COP11/MOP29, November, Montreal) 1325 Conference Services costs 58th and 59th Implementation Committee meetings (to be held in conjunction with OEWG39 and COP11/MOP29) 1326 Conference Services costs Montreal Protocol informal consultation *** (15) meetings 1327 Conference Services costs tenth Ozone Research Managers meeting (March, Geneva) 1328 Promotional activities for the protection of the ozone layer Hospitality Subtotal: Meeting costs Travel of Article 5 parties and experts 3301 Article 5 party travel assessment panel meetings Article 5 party travel COP11/MOP29 and preparatory meetings *** (743) 3303 Article 5 party travel OEWG *** (3 903) 3304 Article 5 party travel meetings of the COP10/MOP29 bureaux prior to COP11/MOP
11 3305 Article 5 party travel 58th and 59th Implementation Committee meetings (to be held prior to OEWG39 and COP11/MOP29) Trust Fund for the Vienna Convention approved budget Expenditure as at 30 April UNEP/OzL.Pro.WG.1/39/INF/2 Trust Fund for the Montreal Protocol approved budget Expenditure as at 30 April Article 5 party travel Montreal Protocol informal consultation meetings Article 5 party travel tenth Ozone Research Managers meeting Subtotal: Travel of Article 5 parties and experts Staff travel Staff travel on official business *** (13) Conference Services staff travel on official business Subtotal: Staff travel (13) Other operational costs Expendable equipment Non-expendable equipment *** (5 373) Rental of premises Operation and maintenance of equipment Reporting costs Sundry Subtotal: Other operational costs (5 038) Total direct costs Programme support costs (13 per cent) Grand total Budget utilization rate 25% 22% ** The budget performance report has been prepared for the purpose of comparing the authorized budget to the expenditures during the reporting period and is based on a modified cash basis of accounting. *** Negative amounts represent credits received in for 2016 unused airline tickets and returned purchases. 11
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