EP UNEP/OzL.Pro.WG.1/36/INF/1

Transcription

1 UNITED NATIONS EP UNEP/OzL.Pro.WG.1/36/INF/1 Distr.: General 22 June 2015 English only K United Nations Environment Programme Open-ended Working Group of the Parties to the Montreal Protocol on Substances that Deplete the Ozone Layer Thirty-sixth meeting Paris, July 2015 Indicative financial report and information related to the trust funds for the Vienna Convention and the Montreal Protocol Note by the Secretariat I. Introduction II. 1. Section II of the present note provides information on the latest 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 prepared pursuant to paragraph 13 of decision XX/20 of the Twentieth Meeting of the Parties to the Montreal Protocol, in which the parties requested the Secretariat to inform the Open-ended Working Group on all sources of income received, including the reserve and fund balance and interest, as well as actual and projected expenditures and commitments. In the same decision, the parties also requested the Executive Secretary to provide an indicative report on all expenditures against agreed lines. 2. Section III provides information on the status of staff recruitment within the Secretariat. Indicative financial report on the trust funds for the Vienna Convention and the Montreal Protocol 3. The indicative financial report is set out in annexes I to V to the present note for the information of the Open-ended Working Group at its thirty-sixth meeting, as follows: (a) Annex I shows the status of contributions to the trust funds for the Vienna Convention and the Montreal Protocol as at 30 April 2015; (b) Annex II sets out the indicative financial report for the trust funds for the Vienna Convention and the Montreal Protocol for the year ending 31 December 2015, covering all actual expenditures and current commitments against the approved as at 30 April 2015; (c) Annex III shows certified financial statements for the trust funds for the Vienna Convention and the Montreal Protocol for the year ending 31 December, presented in accordance with the International Public Sector Accounting Standards (IPSAS) for the first time. The financial statements consist of three parts, namely, a statement of financial performance, a statement of financial position and a statement of changes in net assets: (i) In the indicative financial report submitted to the Open-ended Working Group at its thirty-fourth meeting (see UNEP/OzL.Pro.WG.1/34/INF/2), the Secretariat indicated that, owing to the implementation of IPSAS, the Fund balances and reserves at 31 December 2013 that were reported under the

2 (ii) (iii) (iv) (v) (vi) (vii) (viii) United Nations system accounting standards (UNSAS) would be adjusted so as to be IPSAS compliant. By far the biggest adjustment for the Vienna Convention and Montreal Protocol trust funds would relate to provisions that are required under IPSAS against assessed contributions receivable based on the number of years that they have been outstanding; The provisions required under IPSAS are as follows: 100 per cent provision against contributions outstanding for more than four years, 80 per cent against contributions outstanding for more than three years, 60 per cent against contributions outstanding for more than two years and 20 per cent against contributions outstanding for more than one year. The provisions are applied against the overall aged balance of the portfolio of assessed contributions receivable and not against individual contributions, all of which remain in the accounts of the trust fund. Provisions do not constitute write-offs. The full outstanding contribution balances of the countries remain in the accounts of the trust fund and are reflected in the status of contributions report (see annex 1); The statement of changes set out in annex III.A indicates that for the Vienna Convention trust fund, the IPSAS adjustment to the opening balances for resulted in a decrease of $383,538 in the accumulated surplus, from $3,016,189 to $2,632,651. The decrease relates primarily to a provision of $392,074 against the assessed contributions outstanding at 31 December During, this provision decreased by $1,380, from $393,454 to $392,074, owing to changes in the portfolio of assessed contributions; The statement of changes set out in Annex III.B indicates that for the Montreal Protocol trust fund the IPSAS adjustment to the opening balances for resulted in a decrease of $1,469,393 in accumulated surplus, from $7,531,130 to $6,061,737. The decrease relates primarily to a provision of $1,520,274 against the assessed contributions outstanding at 31 December During, this provision increased by $65,012, from $1,455,262 to $1,520,274, owing to the changes in the portfolio of assessed contributions; In accordance with IPSAS rules, the expenses reflected on the financial statements pertain only to the year ending 31 December. Only valid obligations for 2015 have been carried over in the accounts for 2015; The financial statements include for the first time a liability for employee benefits, which includes accrued leave and other dues payable to employees as at 31 December. As the previous financial statements were based on the United Nations system accounting standards, the accrual was not included. However, the inclusion of the accrual gives a clearer picture of the liability of the Secretariat: the cost equivalent of the leave balances of staff members, for example, is a payment that the Secretariat is liable for should they leave the Organization. For the Vienna Convention trust fund the amount is $13,622, and for the Montreal Protocol trust fund the amount is $12,782; By paragraph 2 of decision X/4 of the Tenth Meeting of the Conference of the Parties to the Vienna Convention, the parties approved the establishment of a working capital reserve equivalent to 15 per cent of the proposed for 2015 (which, based on the approved 2015, would amount to $106,319), to be used to meet the final expenditures under the Trust Fund. That reserve is not reflected in the financial statements, as it forms part of the 2015 and thus will be reflected in the financial statements as at 31 December A similar working capital reserve equivalent to 15 per cent of the which had already been created under the Montreal Protocol Trust Fund to be used to meet the final financial expenditures under that Trust Fund was reaffirmed by the parties in decision XXVI/21, paragraph 6; In paragraph 5 of decision XXVI/21 of the Twenty-sixth Meeting of the Parties to the Montreal Protocol, the parties specified that no funds shall be spent to cover the costs of travel to meetings of members of the Assessment Panels from parties not operating under paragraph 1 of Article 5 of the Protocol. The Secretariat confirms that no funds have been spent on such travel in 2015; 2

3 Table 1 (ix) UNEP/OzL.Pro.WG.1/36/INF/1 In paragraph 7 of decision XXVI/21 of the Twenty-sixth Meeting of the Parties to the Montreal Protocol, the parties requested the Secretariat to indicate, in future financial reports of the Trust Fund for the Montreal Protocol, the amounts of cash in hand in the section entitled Total reserves and fund balances, in addition to contributions that have not yet been received. Table 1 reflects the amounts. Cash in hand and outstanding contributions for the trust funds of the Vienna Convention and Montreal Protocol as at 31 December as per the Statement of financial position Vienna Convention trust fund Montreal Protocol trust fund Cash and cash equivalents Short-term investments Long-term investments Total Contributions not yet received as at December Provision ( ) ( ) Assessed contributions receivable (d) Annex IV shows the actual expenditure for, in line with the format of the statement of financial performance (see annex III), against the approved. The revised for 2015 and all future s will be submitted to the parties in the new format for consideration and approval at the Meeting of the Parties; (e) Annex V shows certified financial statements relating to other sources of funds in support of the activities of the Ozone Secretariat for the year ending 31 December. Earmarked contributions were received from the European Union in the amount of $132,627, Finland in the amount of $46,350, Sweden in the amount of $69,051 and the International Pharmaceutical Aerosol Consortium in the amount of $9,500. III. Status of staff recruitment at the Ozone Secretariat 4. The Deputy Executive Secretary post was filled in February The successful candidate was Ms. Megumi Seki, former Senior Scientific Affairs Officer. 5. The job description of the post of the Senior Scientific Affairs Officer (P-5) was updated in April 2015 to reflect the current needs of the Montreal Protocol. The post was advertised on 15 June In accordance with decision XXI/32 of the Twenty-First Meeting of the parties agreed to upgrade the post of Information Management Assistant from the G-4 to the G-6 level. As United Nations reclassification procedures allow for a post to be upgraded to only one level above the current level, the post was upgraded to G-5, and recruitment against the upgraded post was completed in January The post has now been upgraded to G-6, and the recruitment process is ongoing. The process is expected to be complete by August

4 Annex I Country Status of contributions 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 contributions as at 30 April 2015 (United States dollars) Unpaid Pledges for and Prior years Pledges for 2015 Collections in 2015 for prior years Collections during 2015 for 2015 Collections for future years Unpaid pledges for 2015 and Prior years Algeria (1 502) 823 (679) Argentina Australia Austria Azerbaijan Belgium Brazil Canada Chile (2 269) (1 762) China Colombia (1 818) (261) Croatia Czech Republic (2 320) Denmark Egypt European Union Finland France Germany Greece Hungary India Indonesia Iran (Islamic Republic of) Ireland Israel Italy Japan Kazakhstan Kuwait Libya Malaysia (1 502) Mexico Netherlands New Zealand Norway Oman Peru (4 202) 703 (3 499) Philippines Poland (5 535) Portugal Qatar Republic of Korea

5 Country Unpaid Pledges for and Prior years Pledges for 2015 Collections in 2015 for prior years Collections during 2015 for 2015 UNEP/OzL.Pro.WG.1/36/INF/1 Collections for future years Unpaid pledges for 2015 and Prior years Romania Russian Federation Saudi Arabia Serbia Singapore Slovakia South Africa Spain Sweden Switzerland Thailand Turkey United Arab Emirates United Kingdom United States of America Uzbekistan Venezuela (Bolivarian Republic of) Total

6 Country B. Trust fund for the Montreal Protocol on Substances that Deplete the Ozone Layer: status of contributions as at 30 April 2015 (United States dollars) Unpaid Pledges for and Prior years Pledges for2015 Collections in 2015 for prior years Collections in 2015 for 2015 Collection for future years Unpaid Pledges for 2015 and Prior years Algeria Argentina Australia Austria Belarus Belgium Brazil Canada Chile China Colombia Croatia Czech Republic (16 455) Denmark Egypt European Union Finland France Germany Greece Hungary India Indonesia Iran (Islamic Republic of) Ireland Israel Italy Japan Kazakhstan Kuwait (408) Libya Malaysia (12 005) (26) Mexico Netherlands New Zealand Norway Oman Peru (391) Philippines Poland (39 261) Portugal Qatar Republic of Korea Romania Russian Federation Saudi Arabia Serbia Singapore

7 Country Unpaid Pledges for and Prior years Pledges for2015 Collections in 2015 for prior years Collections in 2015 for 2015 UNEP/OzL.Pro.WG.1/36/INF/1 Collection for future years Unpaid Pledges for 2015 and Prior years Slovakia South Africa Spain Sweden Switzerland Thailand Turkey United Arab Emirates United Kingdom United States of America Uzbekistan Venezuela (Bolivarian Republic of) Total

8 Annex II Vienna Convention and Montreal Protocol 2015 approved s and actual expenditures and commitments as at 30 April 2015 (United States dollars) Personnel and conference services component Professional and higher category Trust fund for the Vienna Convention 2015 at 30 April 2015 Trust fund for the Montreal Protocol 2015 at 30 April Executive Secretary (D-2) Deputy Executive Secretary (D-1) Senior Legal Officer (P-5) Senior Scientific Affairs Officer (P-5) Programme Officer (Data and Information Systems) (P-4) 1107 Programme Officer (Communication and Information) (P-3) 1108 Programme Officer (Monitoring and Compliance) (P-4) Subtotal Consultants 1201 Assistance in data reporting, analysis and promotion of implementation of the Protocol Subtotal Administrative support 1301 Administrative Assistant (G-7) Administrative Assistant (G-6) Programme Assistant (G-6) Programme Assistant (G-6) Research Information Assistant (G-6) Information Management Assistant (G-6) 1307 Computer Information Systems Assistant (G-7) 1310 Meeting Services Assistant (G-6) Temporary assistance Subtotal Meeting Costs 1321 Conference servicing costs: Open-ended Working Group meetings 1322 Conference servicing costs: preparatory and parties meetings 1323 Communication costs of A5 assessment panel members and organizational costs of their meetings 1324 Conference servicing costs: Bureau meetings 1325 Conference servicing costs: Implementation Committee meetings a b

9 Trust fund for the Vienna Convention 2015 at 30 April 2015 UNEP/OzL.Pro.WG.1/36/INF/1 Trust fund for the Montreal Protocol 2015 at 30 April Conference servicing costs: Montreal Protocol informal consultation meetings 1328 Promotion activities for the protection of the ozone layer 1330 Conference servicing costs: 2-day a workshop on HFC management back to back with 3-day Open-ended Working Group meeting Subtotal Travel on official business 1601 Staff travel on official business Conference services staff on official business Subtotal Component total Meeting participation component Travel of A5 members 3301 Travel of A5 members: assessment panel meetings 3302 Travel of A5 countries: preparatory and parties meetings 3303 Travel of A5 countries: Open-ended Working Group meetings 3304 Travel of A5 members: Bureau meetings 3305 Travel of A5 members: Implementation Committee meetings 3306 Travelof A5 countries: consultations in an informal meeting 3307 Ozone Research Managers meeting 3309 Travel of A5 countries: 2-day workshop on HFC management back to back with Open-ended Working Group meeting 3388 Prior year savings (8 001) (19 746) Subtotal (8 001) Component total (8 001) Equipment and premises component Expendable equipment 4101 Miscellaneous expendables Subtotal Non-expendable equipment 4201 Personal computers and accessories Portable computers Other office equipment (server, scanner, furniture, etc.) 4204 Photocopiers Equipment and peripherals for paperless conferences Subtotal

10 Rental of premises Trust fund for the Vienna Convention 2015 at 30 April 2015 Trust fund for the Montreal Protocol 2015 at 30 April Rental of office premises Subtotal Component total Miscellaneous component Operational and maintenance of equipment 5101 Maintenance of equipment and others Subtotal 7, Reporting costs 5201 Reporting Reporting (assessment panels) Reporting (Protocal awareness) Prior year savings (2 565) Subtotal Sundry 5301 Communications Freight charges Training Others (International Ozone Day) Thirtieth anniversary celebrations for the Vienna Convention 5388 Prior year savings (1 554) Subtotal 70, Hospitality 5401 Hospitality Subtotal Component total Total direct costs Programme support cost (13 per cent) Grand total a Expected to increase on receipt of final invoices from service providers. b Represents costs of exploratory mission of Security Officer and Information Technology Officer to Dubai. 10

11 Annex III UNEP/OzL.Pro.WG.1/36/INF/1 Certified financial statements for the trust funds of the Vienna Convention and the Montreal Protocol for the year ending 31 December a A. Certified financial statements for the trust fund of the Vienna Convention a Issued without formal editing. 11

12 B. Certified financial statements for the trust fund of the Montreal Protocol 12

13 Annex IV UNEP/OzL.Pro.WG.1/36/INF/1 Vienna Convention and Montreal Protocol approved s and actual expenditures and commitments as at 31 December (United States dollars) Trust fund for the Vienna Convention at 31 December Trust fund for the Montreal Protocol at 31 December Personnel and conference services component Professional and higher category 1101 Executive Secretary (D-2) Deputy Executive Secretary (D-1) Senior Legal Officer (P-5) Senior Scientific Affairs Officer (P-5) Programme Officer (Data and Information Systems) (P-4) 1107 Programme Officer (Communication and Information) (P-3) 1108 Programme Officer (Monitoring and Compliance) (P-4) Subtotal Administrative support 1301 Administrative Assistant (G-7) Administrative Assistant (G-6) Programme Assistant (G-6) Programme Assistant (G-6) Research Information Assistant (G-6) Information Management Assistant (G-6) Computer Information Systems Assistant (G-7) Meeting Services Assistant (G-6) Temporary assistance Subtotal Meeting costs 1321 Conference servicing costs: Open-ended Working Group meetings 1322 Conference servicing costs: preparatory and parties meetings 1323 Communication costs of A5 Assessment Panel Members and organization costs of their meetings Conference servicing costs: Bureau meetings Conference servicing costs: Implementation Committee meetings 1326 Conference servicing costs: Montreal Protocol informal consultation meetings 1327 Conference servicing costs: meeting of the Ozone Research Managers 1328 Promotion activities for the protection of the Ozone Layer 1329 Conference servicing costs: workshop back to back with Open-ended Working Group meeting Subtotal

14 14 Trust fund for the Vienna Convention at 31 December Trust fund for the Montreal Protocol at 31 December IPSAS adjustment a (3 152) (57 032) Component total (employee salaries allowances and benefits) Consultants 1201 Assistance in data reporting analysis and promotion of implementation of the Protocol IPSAS adjustment a (10 754) Component total (non-employee compensation and allowances) Expendable equipment 4101 Miscellaneous expendables Subtotal Non-expendable equipment 4201 Personal computers and accessories Portable computers Other office equipment (server, scanner, furniture, etc.) 4204 Photocopiers Equipment and peripherals for paperless conferences Subtotal Rental of premises 4301 Rental of office premises Subtotal Operation and maintenance of equipment 5101 Maintenance of equipment and others Subtotal Reporting costs 5201 Reporting Reporting (assessment panels) Reporting (Protocol awareness) Prior year savings Subtotal Sundry 5301 Communications Freight charges Training Others (International Ozone Day) Subtotal IPSAS adjustment a (5 717) (34 157) Component total (supplies and consumables) Travel on official business 1601 Staff travel on official business Conference Services staff on official business IPSAS adjustment a (291) Component total (travel)

15 Trust fund for the Vienna Convention at 31 December Trust fund for the Montreal Protocol at 31 December Exchange gain/loss, bad debt Component total (other operating expenses) Travel of A5 members 3301 Travel of A5 members: assessment panel meetings 3302 Travel of A5 countries: preparatory and parties meetings 3303 Travel of A5 countries: Open-ended Working Group meetings 3304 Travel of A5 members: Bureau meetings Travel of A5 members: Implementation Committee meetings 3306 Travel of A5 countries: consultations in informal meeting 3307 Ozone Research Managers Meeting Travel of A5 countries: workshop back to back with OEWG meeting Prior year savings Hospitality 5401 Hospitality IPSAS adjustment a (1 195) Component total(other expenses) Total direct costs Programme support cost (13 per cent) Grand total a Includes adjustments to obligations for expenses related to future years. 15

16 Annex V Certified financial statements relating to other sources of funds in support of the activities of the Ozone Secretariat for the year ending 31 December a a Issued without formal editing. 16