UNITED NATIONS EDUCATIONAL, SCIENTIFIC AND CULTURAL ORGANIZATION EXECUTIVE BOARD. Hundred and sixty-seventh Session

167 EX/INF.9 PARIS, 16 September 2003 English & French only UNITED NATIONS EDUCATIONAL, SCIENTIFIC AND CULTURAL ORGANIZATION EXECUTIVE BOARD Hundred and sixty-seventh Session Item 3.1 of the agenda REPORT BY THE DIRECTOR-GENERAL ON THE EXECUTION OF THE PROGRAMME ADOPTED BY THE GENERAL CONFERENCE PART II Management chart for programme execution in 2002-2003 (31 C/5 Approved) - Report on the execution of the regular programme by object-of-expenditure as at 30 June 2003 - Updated situation as at end August 2003 for regular programme, carry-over funds and staff costs

167 EX/INF.9 I. INTRODUCTION 1. Following the Executive Board s decision (165 EX/Decision 3.1.1) concerning a progressive inclusion of the reports on the execution of the programmes by object-of-expenditure, two tables were re-introduced in the Management Chart presented at the last session of the Board (166 EX/4 Part II, Tables 2 and 7). In order to make a realistic assessment on the performance of the Organization, Members of the Board expressed their desire to have updated allocations (allocations based on work plans rather than the approved budget allocations) by object-of-expenditure. To this end, an organization-wide effort was necessary to gather the information and analyse the expenditure as at 30 June 2003 by each object-of-expenditure. Due to the time required to undertake this exercise, the two tables could only be presented in this addendum. Thus, Section II of this addendum comprises the following tables: Execution of the global regular budget by main object-of-expenditure as at 30 June 2003 Execution of the regular budget by principal appropriation line and by main object-ofexpenditure as at 30 June 2003 2. With a view to showing the most recent situation of the main areas of regular budget, four tables already provided in the Status as at 30 June 2003 (167 EX/4 Part II) are updated as of end August 2003 and are presented in Section III as follows: Table 1 Regular programme execution by principal appropriation line (including staff costs and Participation Programme) Table 2 Regular programme execution by principal appropriation line (excluding staff costs and Participation Programme) Table 3 Execution of the 2000-2001 carry-over funds Table 6 Situation of posts and staff costs II. ANALYSIS OF THE REGULAR BUDGET IMPLEMENTATION BY OBJECT-OF-EXPENDITURE AS AT 30 JUNE 2003 3. The following tables compare, by main object-of-expenditure, the actual expenditures as at 30 June 2003 with the budget allocations. When these tables were reintroduced in the document for the last session of the Executive Board, the expenditures were compared with the original allocations as defined in document 31 C/5 Approved. In accordance with the desire expressed by the Members of the Executive Board, the tables now include information on the Work plan allocations in addition to the 31C/5 Approved allocations. 4. At the time of preparing the 31 C/5 budget in early 2001, it was difficult to estimate precisely the budgets for each object-of-expenditure under each principal appropriation line. These budgets were given for indication purposes, on the understanding that this breakdown by object-ofexpenditure should be revised in the course of the biennium by taking into account the real needs. In order to present the situation as at 30 June 2003, all Sectors and Bureaux of the Organization undertook the task of verifying and analysing the expenditures incurred under each principal category of object-of-expenditure and reassessed their work plans. 5. It should be recalled that the reporting on the programme implementation by object-ofexpenditure explains on what items the resources were utilized rather than what was achieved by

167 EX/INF.9 page 2 utilizing the resources. Therefore, in the light of the results-based management, this reporting should be considered as part of a global analysis of the Organization s performance. Moreover, since the implementation by object-of-expenditure is not necessarily expected to follow a theoretical target based on the time elapsed (75% of budget implementation at 30 June 2003), the execution rate by object-of-expenditure is an indicator to be used with caution. 6. The variations between 31C/5 Approved budget and Work plan allocation can mainly be explained by three factors: - Precise clarification of the contents of the initial budgets has required certain budgets to be reclassified to different categories of object-of-expenditure; - A revised forecast by object-of-expenditure, due to the lapse of time between the preparation of the draft programme and budget and the actual implementation of the programme, has resulted in redeployment of resources between different categories of object-of-expenditure; - Resources under certain appropriation lines have increased due to the approved transfers from Part IV of the budget to cover inflationary and statutory factors and in donations received during the biennium.

167 EX/INF.9 - page 3 PROGRAMME EXECUTION BY OBJECT-OF-EXPENDITURE (Parts I to IV of the budget) Expenditures including staff costs and Participation Programme as at 30 June 2003 Main Categories of Object-of-expenditure 31 C/5 Approved Workplans Expenditure Execution Rate Allocations vis-à-vis workplan allocations $ $ $ % SALARIES AND OTHER PERSONNEL SERVICES - Headquarters staff costs 243 476 700 252 453 600 183 148 496 72.5 - Field staff costs 76 064 000 77 444 100 50 024 640 64.6 - Temporary assistance and Overtime 18 584 300 23 432 858 16 780 656 71.6 TRAVEL ON OFFICIAL BUSINESS - Participants Travel 6 071 200 11 260 089 8 310 381 73.8 - Staff travel on official business 7 228 800 9 633 088 7 874 626 81.7 - Travel of representatives of States Members of the Executive Board 2 181 700 2 181 700 1 042 646 47.8 CONTRACTUAL SERVICES 52 612 800 47 417 653 35 306 332 74.5 GENERAL OPERATING EXPENSES 19 409 500 24 961 498 17 871 066 71.6 SUPPLIES AND MATERIALS 5 243 400 4 838 021 3 199 929 66.1 ACQUISITION OF FURNITURE AND EQUIPMENT 6 324 600 7 764 719 6 122 730 78.9 FINANCIAL ALLOCATIONS 29 918 400 25 456 249 20 998 793 82.5 CONTRACTS WITH NGOS (FRAMEWORK AGREEMENTS) 6 405 400 3 948 566 2 083 165 52.8 PARTICIPATION PROGRAMME 22 000 000 22 000 000 15 832 648 72.0 OTHER CONTRIBUTIONS 17 775 800 10 038 872 8 137 843 81.1 OTHER EXPENDITURE 14 746 400 17 387 519 14 095 946 81.1 INDIRECT PROGRAMME COSTS 13 667 700 14 364 277 12 655 925 88.1 ANTICIPATED COST INCREASES 13 690 850 3 731 150 - - LESS: Amount to be absorbed during the execution of the programme and budget within the limits of the approved total budget (11 034 300) (11 034 300) - - TOTAL, PARTS I - IV 544 367 250 547 279 659 403 485 822 73.7 * "Workplan Allocation" includes appropriation of donations received and transfers from Part IV to Parts I - III as already approved by the Executive Board.

Regular budget execution by main object-of-expenditure EXPENDITURES AS AT 30 JUNE 2003 Principal Appropriation Line Cost of established posts Headquarters Field Temporary assistance and Overtime Participants travel Regular Budget 2002-2003 Staff travel $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ PART I GENERAL POLICY AND DIRECTION A. Governing Bodies 31 C/5 Approved 2 108 800-8 552 000 2 181 700-550 000 739 300 - - - - - - - 14 131 800 Workplans Allocations 2 183 200-6 641 500 2 181 700 12 700 881 000 1 050 397 600 301 519 402 - - - - 136 000 14 206 200 Expenditure as at 30th June 2003 1 602 582-3 158 702 1 042 646 2 433 629 247 213 048 249 603 142 229 - - - - 921 7 041 412 B. Direction 31 C/5 Approved 14 557 700-195 000-655 000 362 000 130 500 120 500 - - - - - 165 700 16 186 400 Workplans Allocations 15 024 600-375 300-467 000 229 500 119 000 162 600 226 500 8 800 - - - 40 000 16 653 300 Expenditure as at 30th June 2003 10 102 508-375 210-391 991 138 130 113 638 127 037 226 406 8 718 - - - 590 11 484 229 C. Participation in the Joint Machinery of the United Nations System 31 C/5 Approved - - - - - - - - - - - - - 2 153 000 2 153 000 Workplans Allocations - - - - - - - - - - - - - 2 392 700 2 392 700 Expenditure as at 30th June 2003 - - - - - - - - - - - - - 1 273 659 1 273 659 TOTAL, PART I 31 C/5 Approved 16 666 500-8 747 000 2 181 700 655 000 912 000 869 800 120 500 - - - - - 2 318 700 32 471 200 TOTAL, PART I Workplans Allocations 17 207 800-7 016 800 2 181 700 479 700 1 110 500 1 169 397 762 901 745 902 8 800 - - - 2 568 700 33 252 200 Expenditure as at 30th June 2003 11 705 090-3 533 911 1 042 646 394 425 767 378 326 687 376 640 368 635 8 718 - - - 1 275 169 19 799 300 Contractual services General operating expenses Supplies and materials Acquisition of furniture and equipment Contracts with NGOs (framework agreements) Financial allocations Other contributions Indirect programme costs Other expenditure Total 167 EX/INF.9 - page 4 PART II PROGRAMMES AND PROGRAMME RELATED SERVICES A. Programmes I. Education 31 C/5 Approved 30 077 700 16 631 300 1 468 000 1 750 000 1 320 000 14 624 500 3 760 000 1 229 000 1 245 000 1 324 000 16 091 000 1 221 000 636 600 2 713 600 94 091 700 Workplans Allocations 31 167 900 16 932 600 3 000 000 3 000 000 2 500 000 14 300 000 3 000 000 1 000 000 1 200 000 1 000 000 16 091 000 1 000 000 636 600 1 625 915 96 454 015 Expenditure as at 30th June 2003 22 772 461 10 827 670 2 240 612 2 650 433 2 327 986 10 066 975 1 886 251 372 078 774 072 508 126 16 091 000 527 688 413 507 1 214 057 72 672 916 II. Natural Sciences 31 C/5 Approved 21 761 000 8 276 700 1 452 200 1 220 100 1 196 900 7 223 600 715 400 310 400 478 500 790 000 5 007 400 3 134 500 300 900-51 867 600 Workplans Allocations 22 540 100 8 426 300 2 789 272 2 686 928 1 683 248 9 248 389 1 240 131 574 558 438 790 790 000 2 011 349 590 455 251 500-53 271 020 Expenditure as at 30th June 2003 16 494 599 4 811 559 1 857 528 1 846 969 1 353 909 7 087 508 783 747 542 553 340 735 486 768 1 308 303 82 754 210 551-37 207 483 III. Social and Human Sciences 31 C/5 Approved 13 316 500 3 839 100 314 200 898 400 393 300 3 088 500 651 300 135 000 302 600 1 795 800-3 649 300 198 200-28 582 200 Workplans Allocations 13 754 700 3 908 600 1 000 000 1 900 000 800 000 4 000 000 800 000 400 000 500 000 952 369-1 000 000 145 100 20 000 29 180 769 Expenditure as at 30th June 2003 10 329 626 1 469 011 974 563 1 224 872 697 939 3 490 423 574 394 296 349 249 192 214 501-974 042 144 003 16 386 20 655 302 IV. Culture 31 C/5 Approved 25 381 700 6 155 300 580 000 800 000 675 000 4 970 000 670 000 150 000 80 000 535 000 2 000 000 1 200 000 215 700 437 200 43 849 900 Workplans Allocations 26 273 600 6 266 700 1 343 300 956 700 800 000 5 618 980 1 000 000 234 400 443 600 422 100 535 000 577 900 215 700 400 000 45 087 980 Expenditure as at 30th June 2003 18 954 695 3 782 824 1 343 290 790 981 675 789 4 645 043 817 070 234 348 443 597 422 049 183 240 161 195 133 763 3 767 32 591 650 V. Communication and Information 31 C/5 Approved 13 503 400 5 283 200 377 500 465 800 1 296 100 6 579 200 448 700 182 900 797 400 1 960 600-1 960 600 209 200-33 064 600 Workplans Allocations 13 958 700 5 378 900 1 277 000 1 510 000 1 270 000 7 075 000 786 291 185 000 760 000 750 000-620 000 209 200 1 200 33 781 291 Expenditure as at 30th June 2003 9 684 711 3 338 208 815 879 1 065 134 853 012 4 835 251 667 133 116 190 514 244 417 878-377 495 184 377 815 22 870 326 UNESCO Institute for Statistics 31 C/5 Approved - - - 100 000 25 000 325 000-50 000 - - 6 820 000 - - - 7 320 000 Workplans Allocations - - 155 000 35 000 21 000 289 000-2 600-3 500 6 813 900 - - - 7 320 000 Expenditure as at 30th June 2003 - - 114 939 9 686 913 400-2 600-3 500 3 411 250 - - - 3 543 288 Total, Part II.A as approved 104 040 300 40 185 600 4 191 900 5 234 300 4 906 300 36 810 800 6 245 400 2 057 300 2 903 500 6 405 400 29 918 400 11 165 400 1 560 600 3 150 800 258 776 000 Total, Part II.A based on Workplans 107 695 000 40 913 100 9 564 572 10 088 628 7 074 248 40 531 369 6 826 422 2 396 558 3 342 390 3 917 969 25 451 249 3 788 355 1 458 100 2 047 115 265 095 075 Expenditure as at 30th June 2003 78 236 091 24 229 272 7 346 810 7 588 075 5 909 547 30 125 600 4 728 596 1 564 118 2 321 840 2 052 821 20 993 793 2 123 174 1 086 201 1 235 026 189 540 964

Regular Budget 2002-2003 Cost of established posts Principal Appropriation Line Acquisition Temporary General Participants Contractual Supplies and of furniture assistance and Staff travel operating Headquarters Field travel services materials and Overtime expenses equipment Contracts with NGOs (framework agreements) Financial allocations Other contributions Indirect programme costs Other expenditure Total $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ B. Participation Programme 31 C/5 Approved - - - - - - - - - - - - - 22 000 000 22 000 000 Workplans Allocations - - - - - - - - - - - - - 22 000 000 22 000 000 Expenditure as at 30th June 2003 - - - - - - - - - - - - - 15 832 648 15 832 648 C. Programme Related Services 1. Coordination of action to benefit Africa 31 C/5 Approved 2 228 100-125 000-134 600 80 000 40 000 25 000 - - - - - 15 000 2 647 700 Workplans Allocations 2 330 000-133 539 700 123 580 13 190 72 025 10 726 60 302 5 297 - - - 241 2 749 600 Expenditure as at 30th June 2003 1 394 842-133 497 663 102 405 12 217 59 345 10 726 59 551 5 297 - - - 219 1 778 762 2. Fellowships Programme 31 C/5 Approved 943 800-2 000-5 000 5 000 22 000 19 000 - - - 951 600-14 000 1 962 400 Workplans Allocations 978 500-154 - 1 373-39 373 11 166 - - - 951 600-14 934 1 997 100 Expenditure as at 30th June 2003 696 680-154 - 1 318-39 278 9 354 - - - 760 264-13 934 1 520 983 3. Public Information 31 C/5 Approved 15 245 800 240 600 739 100 66 900 318 300 1 864 100 484 600 774 400 518 300 - - - - 102 300 20 354 400 Workplans Allocations 15 734 300 244 900 1 286 300 31 400 207 100 1 482 800 977 100 412 700 423 400 6 700 - - - 40 500 20 847 200 Expenditure as at 30th June 2003 10 054 794 347 994 1 194 935 31 317 133 745 1 250 787 724 500 385 924 423 336 6 623 - - - - 14 553 955 Total, Part II.C 18 417 700 240 600 866 100 66 900 457 900 1 949 100 546 600 818 400 518 300 - - 951 600-131 300 24 964 500 Total, Part II based on the workplans 19 042 800 244 900 1 419 993 32 100 332 053 1 495 990 1 088 498 434 592 483 702 11 997-951 600-55 675 25 593 900 Expenditure as at 30th June 2003 12 146 316 347 994 1 328 585 31 980 237 467 1 263 004 823 123 406 004 482 887 11 920-760 264-14 153 17 853 700 TOTAL PART II 31 C/5 APPROVED 122 458 000 40 426 200 5 058 000 5 301 200 5 364 200 38 759 900 6 792 000 2 875 700 3 421 800 6 405 400 29 918 400 12 117 000 1 560 600 25 282 100 305 740 500 TOTAL PART II Workplans Allocations 126 737 800 41 158 000 10 984 565 10 120 728 7 406 301 42 027 359 7 914 920 2 831 150 3 826 092 3 929 966 25 451 249 4 739 955 1 458 100 24 102 790 312 688 975 Expenditure as at 30th June 2003 90 382 407 24 577 267 8 675 395 7 620 055 6 147 014 31 388 605 5 551 719 1 970 122 2 804 727 2 064 741 20 993 793 2 883 438 1 086 201 17 081 827 223 227 312 PART III SUPPORT FOR PROGRAMME EXECUTION AND ADMINISTRATION A. Strategic Planning and Programme Monitoring 31 C/5 Approved 5 143 900-295 000-300 000 200 000 92 000 55 000 - - - - - 42 100 6 128 000 Workplans Allocations 5 314 500-105 300 18 000 241 358 345 000 60 900 57 100 109 000 9 800 5 000 - - 39 100 6 305 058 Expenditure as at 30th June 2003 3 336 982-105 202 10 195 158 727 295 529 60 886 36 110 108 913 9 705 5 000 - - 2 055 4 129 304 B. Budget Preparation and Monitoring 31 C/5 Approved 4 174 900-15 500-5 300 5 000 27 700-16 500 - - - - - 4 244 900 Workplans Allocations 4 283 200-9 000-6 600 14 700 5 800 22 400 11 500 - - - - - 4 353 200 Expenditure as at 30th June 2003 2 535 904-3 661-6 452 14 695 4 636 15 107 9 420 - - - - - 2 589 876 C. Field Management and Coordination 31 C/5 Approved 2 943 000 33 372 800 25 500 120 000 48 000 180 000 38 000 73 100 - - - - 12 107 100 47 000 48 954 500 Workplans Allocations 3 218 300 33 980 100 80 500 7 900 219 000 64 600 39 800 43 200 40 000 - - - 12 906 177 36 600 50 636 177 Expenditure as at 30th June 2003 2 085 082 22 878 837 79 766 7 915 163 797 64 558 33 329 5 774 27 673 - - - 11 569 724 863 36 917 318 D. External Relations and Cooperation 31 C/5 Approved 15 347 300 2 265 000 397 000 650 000 620 400 1 558 600 471 400 379 200 319 900 - - - - - 22 008 800 Workplans Allocations 15 873 900 2 306 000 552 141 1 106 571 665 065 920 474 612 837 197 290 248 468 - - 44 417-59 237 22 586 400 Expenditure as at 30th June 2003 12 597 197 2 568 536 391 825 665 326 463 789 422 738 483 583 189 350 208 491 - - - - 342 17 991 177 E. Human Resources Management 31 C/5 Approved 14 982 700-1 674 700-101 800 8 334 700 20 000 201 300 47 000 - - 158 800-163 800 25 684 800 Workplans Allocations 15 568 600-1 669 452 6 890 535 064 1 935 020 142 845 223 980 183 757 - - 254 500-5 750 592 26 270 700 Expenditure as at 30th June 2003 10 820 808-1 556 659 6 890 483 767 1 533 073 142 845 111 524 141 003 - - 254 405-5 115 837 20 166 811 F. Administration 31 C/5 Approved 61 760 400-2 371 600-134 100 2 662 600 11 098 600 1 538 600 2 519 400 - - 5 500 000-1 100 200 88 685 500 Workplans Allocations 64 248 200-3 015 100-80 000 1 000 000 15 015 000 700 000 2 600 000 - - 5 000 000 - - 91 658 300 Expenditure as at 30 June 2003 49 685 026-2 434 237-56 656 819 756 11 267 313 495 300 2 453 869 - - 5 000 000 - - 72 212 157 G. Renovation of Headquarters Premises 31 C/5 Approved - - - - - - - - - - - - - 6 292 500 6 292 500 Workplans Allocations - - - - - - - - - - - - - 6 830 500 6 830 500 Expenditure as at 30th June 2003 - - - - - - - - - - - - - 6 452 500 6 452 500 TOTAL, PART III Approved 104 352 200 35 637 800 4 779 300 770 000 1 209 600 12 940 900 11 747 700 2 247 200 2 902 800 - - 5 658 800 12 107 100 7 645 600 201 999 000 TOTAL, PART III based on the workplans 108 506 700 36 286 100 5 431 493 1 139 361 1 747 087 4 279 794 15 877 181 1 243 970 3 192 725 9 800 5 000 5 298 917 12 906 177 12 716 029 208 640 334 Expenditure as at 30th June 2003 81 060 999 25 447 373 4 571 349 690 326 1 333 187 3 150 350 11 992 660 853 167 2 949 368 9 705 5 000 5 254 405 11 569 724 11 571 598 160 459 210 TOTAL, PARTS I - III Approved 243 476 700 76 064 000 18 584 300 8 252 900 7 228 800 52 612 800 19 409 500 5 243 400 6 324 600 6 405 400 29 918 400 17 775 800 13 667 700 35 246 400 540 210 700 TOTAL, PARTS I - III based on the workplans 252 452 300 77 444 100 23 432 858 13 441 789 9 633 088 47 417 653 24 961 498 4 838 021 7 764 719 3 948 566 25 456 249 10 038 872 14 364 277 39 387 519 554 581 509 Expenditure as at 30th June 2003 183 148 496 50 024 640 16 780 656 9 353 027 7 874 626 35 306 332 17 871 066 3 199 929 6 122 730 2 083 165 20 998 793 8 137 843 12 655 925 29 928 594 403 485 822 167 EX/INF.9 - page 5

167 EX/INF.9 - page 7 III. UPDATED STATUS OF PROGRAMME EXECUTION FOR THE REGULAR BUDGET AND THE 2000-2001 CARRY-OVER AS AT END AUGUST 2003 TABLE 1 REGULAR PROGRAMME EXECUTION BY PRINCIPAL APPROPRIATION LINE (Expenditures including staff costs and Participation Programme as at 26 August 2003) Table 1 presents the implementation status of programme activities by principal appropriation line, including staff costs and Participation Programme. The table includes Part IV (Anticipated Cost Increases) and takes into account the transfers made therefrom to the other Parts of the budget that have already been approved by the Executive Board at its 164th and 166th sessions. Comments The overall implementation rate, which is shown in Table 1 as at 26 August 2003, is 81.1%. However, the expenditure under this table does not include the payroll of August, which was registered between 26 and 31 August 2003 ($12 million). Including the payroll of August, the implementation rate reaches 83.3% at the end of August 2003, which is in line with the target of 83% corresponding to the time elapsed since the beginning of the biennium. Accordingly, the implementation rate under each appropriation line is not meaningful, due to the following factors: - the $11 million global absorption cannot yet be apportioned to each appropriation line before the end of the biennium. The implementation rate shown under each line does not take into account this absorption and is therefore slightly underestimated; - the expenditures under each appropriation line shown as at 26 August 2003 do not include the payroll of August of $12 million registered under staff costs. Globally, the execution rate at the end of August is in proportion to the implementation as of 30 June 2003.

167 EX/INF.9 - page 8 TABLE 1 REGULAR PROGRAMME EXECUTION BY PRINCIPAL APPROPRIATION LINE ( Expenditures including staff costs and Participation Programme) as at 26 August 2003 Appropriation Line 31 C/5 Approved Workplan* Allocation Expenditure (delivered / unliquidated) Implementation Rate PART I GENERAL POLICY AND DIRECTION $ $ $ % A. Governing Bodies 1. General Conference 6 292 400 6 309 000 2 361 243 37.4 2. Executive Board 7 839 400 7 897 200 6 209 415 78.6 Total Part I.A 14 131 800 14 206 200 8 570 658 60.3 B. Direction 3. Directorate 2 282 100 2 329 000 1 626 362 69.8 4. Office of the Director-General 6 437 700 6 650 200 5 561 037 83.6 5. Internal oversight 4 671 600 4 772 700 2 978 386 62.4 6. International Standards and Legal Affairs 2 795 000 2 901 400 1 999 511 68.9 Total Part I.B 16 186 400 16 653 300 12 165 296 73.1 C. Participation in the Joint Machinery of the United Nations System 2 153 000 2 392 700 1 665 856 69.6 TOTAL, PART I 32 471 200 33 252 200 22 401 810 67.4 PART II PROGRAMMES AND PROGRAMME RELATED SERVICES A. Programmes I Education 94 091 700 96 542 579 79 571 486 82.4 II Natural sciences 51 867 600 53 291 204 40 956 470 76.9 III Social and human sciences 28 582 200 29 189 069 22 851 825 78.3 IV Culture 43 849 900 45 118 939 35 505 887 78.7 V Communication and information 33 064 600 33 802 193 26 024 146 77.0 UNESCO Institute for Statistics 7 320 000 7 320 000 6 992 162 95.5 Total, Part II.A 258 776 000 265 263 984 211 901 976 79.9 B. Participation Programme 22 000 000 22 000 000 18 832 518 85.6 C. Programme Related Services 1. Coordination of action to benefit Africa 2 647 700 2 749 600 1 904 487 69.3 2. Fellowships Programme 1 962 400 1 997 100 1 674 555 83.8 3. Public Information 20 354 400 20 847 200 15 341 587 73.6 Total, Part II.C 24 964 500 25 593 900 18 920 629 73.9 TOTAL, PART II 305 740 500 312 857 884 249 655 123 79.8 PART III SUPPORT FOR PROGRAMME EXECUTION AND ADMINISTRATION A. Strategic planning and programme monitoring 6 128 000 6 305 058 4 415 006 70.0 B. Budget preparation and monitoring 4 244 900 4 353 200 2 792 709 64.2 C. Field management and coordination 48 954 500 50 756 041 39 553 805 77.9 D. External relations and cooperation 22 008 800 22 586 400 19 388 642 85.8 E. Human resources management 25 684 800 26 270 700 21 088 381 80.3 F. Administration 88 685 500 91 658 300 78 537 941 85.7 G. Renovation of Headquarters premises 6 292 500 6 830 500 6 452 500 94.5 TOTAL, PART III 201 999 000 208 760 199 172 228 983 82.5 TOTAL, PARTS I - III 540 210 700 554 870 283 444 285 916 80.1 Reserve for reclassifications 1 500 000 1 300 - - PART IV ANTICIPATED COST INCREASES 13 690 850 3 731 150 - - TOTAL, PARTS I - IV 555 401 550 558 602 733 444 285 916 79.5 LESS: Amount to be absorbed during the execution of the programme and budget within the limits of the approved total budget (11 034 300) (11 034 300) - - TOTAL 544 367 250 547 568 433 444 285 916 81.1 * "Workplan Allocation" includes appropriation of donations received and transfers from Part IV to Parts I - III as already approved by the Executive Board.

167 EX/INF.9 - page 9 TABLE 2 REGULAR PROGRAMME EXECUTION BY PRINCIPAL APPROPRIATION LINE (Expenditures excluding staff costs and Participation Programme as at 26 August 2003) Table 2 presents the implementation status of programme activities by principal appropriation line, excluding staff costs and Participation Programme. The table includes Part IV (Anticipated Cost Increases) and takes into account the transfers made therefrom to the other Parts of the budget that have already been approved by the Executive Board at its 164th and 166th sessions. Comments The overall implementation rate as at end August 2003 is 86.3%, which is higher than the rate of 83%. Compared with the implementation rate of 75.2% as at 30 June 2003 (as compared with the target of 75%), the overall implementation rate has improved since June 2003. Expenditures under Part I.A General Conference remain low as at end August 2003 (31.3%), due to the fact that the General Conference will be held in September-October 2003.

167 EX/INF.9 - page 10 TABLE 2 PROGRAMME EXECUTION BY PRINCIPAL APPROPRIATION LINE (Expenditures excluding staff costs and Participation Programme) as at 26 August 2003 Appropriation Line 31 C/5 Approved Workplan* Allocation Expenditure (delivered / unliquidated) Implementation Rate PART I GENERAL POLICY AND DIRECTION $ $ $ % A. Governing Bodies 1. General Conference 5 491 200 5 491 200 1 718 335 31.3 2. Executive Board 6 531 800 6 531 800 5 150 431 78.9 Total Part I.A 12 023 000 12 023 000 6 868 766 57.1 B. Direction 3. Directorate 458 500 458 500 458 436 100.0 4. Office of the Director-General 399 500 399 500 391 251 97.9 5. Internal oversight 567 600 567 600 442 234 77.9 6. International standards and legal affairs 203 100 203 100 190 371 93.7 Total Part I.B 1 628 700 1 628 700 1 482 293 91.0 C. Participation in the Joint Machinery of the United Nations System 2 153 000 2 392 700 1 665 856 69.6 TOTAL, PART I 15 804 700 16 044 400 10 016 915 62.4 PART II PROGRAMMES AND PROGRAMME RELATED SERVICES A. Programmes I Education 47 382 700 48 442 079 43 812 039 90.4 II Natural sciences 21 829 900 22 324 804 18 358 344 82.2 III Social and human sciences 11 426 600 11 525 769 10 306 575 89.4 IV Culture 12 312 900 12 578 639 11 137 720 88.5 V Communication and information 14 278 000 14 464 593 12 211 804 84.4 UNESCO Institute for Statistics 7 320 000 7 320 000 6 992 162 95.5 Total, Part II.A 114 550 100 116 655 884 102 818 643 88.1 C. Programme Related Services 1. Coordination of action to benefit Africa 419 600 419 600 405 517 96.6 2. Fellowships Programme 1 018 600 1 018 600 940 597 92.3 3. Public Information 4 868 000 4 868 000 4 343 134 89.2 Total, Part II.C 6 306 200 6 306 200 5 689 248 90.2 TOTAL, PART II 120 856 300 122 962 084 108 507 891 88.2 PART III SUPPORT FOR PROGRAMME EXECUTION AND ADMINISTRATION A. Strategic planning and programme monitoring 984 100 990 558 882 537 89.1 B. Budget preparation and monitoring 70 000 70 000 61 046 87.2 C. Field management and coordination 12 638 700 13 557 641 12 725 869 93.9 D. External relations and cooperation 4 396 500 4 406 500 3 407 597 77.3 E. Human resources management 10 702 100 10 702 100 9 592 711 89.6 F. Administration 26 925 100 27 410 100 25 814 799 94.2 G. Renovation of Headquarters premises 6 292 500 6 830 500 6 452 500 94.5 TOTAL, PART III 62 009 000 63 967 399 58 937 059 92.1 TOTAL, PARTS I - III 198 670 000 202 973 883 177 461 865 87.4 PART IV ANTICIPATED COST INCREASES 3 827 450 2 724 750 - TOTAL, PARTS I - IV 202 497 450 205 698 633 177 461 865 86.3 LESS: Amount to be absorbed during the execution of the programme and budget within the limits of the approved total budget - - - - TOTAL 202 497 450 205 698 633 177 461 865 86.3 * "Workplan Allocation" includes appropriation of donations received and transfers from Part IV to Parts I - III as already approved by the Executive Board

167 EX/INF.9 - page 11 TABLE 3 EXECUTION OF 2000-2001 CARRY-OVER FUNDS (Activity expenditures as at 26 August 2003) Table 3 presents the implementation of the carry-over funds from the unspent balance of the resources from the 2000-2001 biennium, amounting to $8,005,346. Comments The overall implementation rate for the carry-over funds stands at 78%, which is lower than the target rate of 83%, but in proportion with the implementation rate as at 30 June 2003 (71.9% against the target of 75%). The rate may be considered satisfactory given the fact that the use of the carryover funds was approved by the Executive Board only in April 2002 during the Spring Session of the Executive Board and the detailed work plans were finalized only in May-June 2002. The funds allocated under Bureau of Public Information are to be spent for the special edition of Courier that is foreseen to be published at the end of 2003. As expected, the execution rate under Social and Human Sciences has significantly increased from 31.9% as of 30 June 2003 to 70.2% at the end of August 2003. This relatively low rate is explained by the fact that the World Forum on Human Rights was postponed to February 2004, instead of October 2003.

167 EX/INF.9 - page 12 TABLE 3 EXECUTION OF THE 2000-2001 CARRY-OVER FUNDS (Activity expenditures as at 26 August 2003) Principal Appropriation Line Workplan Allocation Expenditure (delivered/unliqui dated) Implementation Rate $ $ % PART II PROGRAMMES AND PROGRAMME RELATED SERVICES A. Programmes I Education 2 414 306 1 736 421 71.9 II Natural sciences 326 150 301 057 92.3 III Social and human sciences 535 000 375 691 70.2 IV Culture 1 224 142 1 047 483 85.6 V Communication and information 695 000 636 756 91.6 UNESCO Institute for Statistics Total, Part II.A 5 194 598 4 097 408 78.9 C. Programme Related Services 1. Coordination of action to benefit Africa - - - 2. Fellowships Programme - - - 3. Public Information 140 000 589 0.4 Total, Part II.C 140 000 589 0.4 TOTAL, PART II 5 334 598 4 097 997 76.8 PART III SUPPORT FOR PROGRAMME EXECUTION AND ADMINISTRATION A. Strategic planning and programme monitoring 400 000 370 561 92.6 B. Budget preparation and monitoring - - - C. Field management and coordination 1 170 748 1 032 714 88.2 D. External relations and cooperation - - - E. Human resources management - - - F. Administration 1 100 000 741 629 67.4 G. Renovation of Headquarters premises - - - TOTAL, PART III 2 670 748 2 144 904 80.3 TOTAL 8 005 346 6 242 901 78.0

167 EX/INF.9 - page 13 TABLE 6 SITUATION OF POSTS AND STAFF COSTS AS AT 31 AUGUST 2003 Table 6A shows the monthly evolution of the net savings in terms of posts from January 2002 to end August 2003. The posts shown in this table correspond to the posts that are budgetarily vacant, and hence those that generate savings, after deduction of those used to finance temporary assistance. It is therefore not directly comparable with data that may be published by HRM, which relate to vacant posts open to recruitment. Table 6B presents a summary of the overall staff costs expenditures as at 31 August 2003 by Headquarters and the field offices. Comments From January 2002 to August 2003 the average number of posts budgetarily vacant is 150. This number of vacant posts is 90 in excess of the number required (60) to allow for the lapse factor, fixed at 3% for the current biennium in accordance with the budgeting techniques in force. As mentioned in the comments concerning Table 1, the overall expenditures as at 26 August 2003 do not include the payroll of August. However, we have integrated this August payroll in Table 6B in order to present the accurate staff cost situation as at end August 2003. The implementation rate of staff costs shown in Table 6B as at 31 August is 78.8%. When compared with the budget available after taking into account the required absorption of $11 million (i.e. $330 million-$11 million = $319 million), the implementation rate is 81.5% as of 31 August 2003, which remains within the target of 83%. In general, the evolution of the staff costs expenditure also reflects a cautious approach applied in the management of the staff costs in order to absorb $11 million during the course of the biennium.

167 EX/INF.9 - page 14 TABLE 6 SITUATION OF POSTS AND STAFF COSTS A. Monthly breakdown of posts budgetarily vacant from January 2002 to August 2003 Variation 31 C/5 Filled posts Vacant posts vis-à-vis the Approved vacancy YEAR/ Total number requirement MONTH of posts HQS Field TOTAL HQS Field TOTAL of the Lapse Factor P GS P L (3% = 60 posts) 2002 January 1 983 1 303 471 1 774 57 57 71 24 209 149 February 1 983 1 307 473 1 780 56 54 50 43 203 143 March 1 983 1 308 481 1 789 56 53 47 38 194 134 April 1 983 1 308 479 1 787 56 53 49 38 196 136 May 1 983 1 321 472 1 793 52 44 50 44 190 130 June 1 983 1 331 478 1 809 40 46 45 43 174 114 July 1 983 1 327 478 1 805 54 36 45 43 178 118 August 1 983 1 337 486 1 823 44 36 40 40 160 100 September 1 983 1 351 486 1 837 39 27 40 40 146 86 October 1 983 1 353 477 1 830 41 23 48 41 153 93 November 1 983 1 358 504 1 862 31 28 30 32 121 61 December 1 983 1 350 503 1 853 31 36 26 37 130 70 2003 January 1 983 1 348 487 1 835 36 33 40 39 148 88 February 1 983 1 355 494 1 849 25 37 33 39 134 74 March 1 983 1 359 499 1 858 21 37 31 36 125 65 April 1 983 1 360 495 1 855 22 35 35 36 128 68 May 1 983 1 374 502 1 876 8 35 32 32 107 47 June 1 983 1 379 529 1 908 11 27 17 20 75 15 July 1 983 1 357 515 1 872 22 38 26 25 111 51 August 1 983 1 365 503 1 868 11 41 34 29 115 55 Average 1 983 1 343 491 1 833 36 39 39 36 150 90 B. Cumulative situation of staff costs as at 31 August 2003 Allocation Expenditure $ $ % HEADQUARTERS 252 452 300 203 237 094 80.5% FIELD 77 444 100 56 732 592 73.3% Reserve for reclassifications 1 300 - - TOTAL (excluding Part IV) 329 897 700 * 259 969 686 78.8% * The total allocation takes account of a sum of $8,857,000 that was transferred from Part IV as approved by the Executive Board at its 164th and 166th session.