Latest news feedConsultations on UNHCR's Budget Structure
1.A further round of consultations took place on 22 January 1999. The meeting considered two documents: Resourcing and Managing a Unified Budget (SC/Budget/1) and Proposed Structure: Annual Programme Budget (SC/ Budget/2).
2.The meeting expressed overall satisfaction with the proposed budget structure. A number of delegations indicated some areas where fine tuning could be made, for example, in relation to the description of individual programme outputs and indicators.
3.It was agreed that there should be one Operational Reserve, along the lines set out in the Annex 4 to Resourcing and Managing a Unified Budget (SC/Budget/1), attached to this conference room paper as Annex 2.
4.On the issue of resource mobilization, it was proposed that there would be further consultations.
5.Following the formal endorsement of the proposed unified budget structure by the Standing Committee, the views of the ACABQ will be sought as soon as practicable, with a view to implementing the unified budget structure for the 2000 programme year.
6.For ease of reference, the document entitled Proposed Structure: Annual Programme Budget (SC/Budget/2) is attached to this conference room paper as Annex 1.
Annex 1
CONSULTATIONS ON UNHCR'S BUDGET STRUCTURE
PROPOSED STRUCTURE ANNUAL PROGRAMME BUDGET
General Observations
1.This document presents an outline of the structure of the proposed UNHCR Annual Programme Budget. Its layout will reflect primarily the introduction of a new unified budget (and the discontinuation of General Programmes and Special Programmes) and the move to the new support cost categories of Programme Support and Management and Administration (see, however, paragraph 6 below).
2.UNHCR has already moved, in the programme instructions for the year 2000 (see document entitled UNHCR Activities 1998-2000. Reporting and Planning), to introduce budgets with the emphasis on the setting of country priorities, results/outputs etc. The setting of such priorities will be necessary in a climate of resource constraints. The proposed budget structure seeks to present ways which will enable the ready identification of priority activities, in the likelihood of resource limitations.
3.The new budget document will be entitled: UNHCR Annual Programme Budget; it will replace the Overview of UNHCR Activities. As mentioned in the Consultations, UNHCR will have only one budget document which will cover both operations and support budgets. This document must be structured, however, in the light of other new budgetary-related documentation, such as the Global Appeal, the Global Report and the Mid-Year Progress Report.
4.In the light of this new budgetary-related reporting documentation, the UNHCR Annual Programme Budget document will focus in its narrative on the planning year; tables, however, will continue to give a three year picture (namely, expenditure for the previous year, estimates for the current year, and projections for the planning year).
5.The challenge will be to have a budget document which is both comprehensive and transparent, without being overloaded with narrative detail. As indicated below, it is proposed to set out a number of guiding principles for determining which programmes in the Field and at Headquarters will be covered in narrative detail. Here, it should be recalled that it is UNHCR’s intention to make available, in time, on its website, all budgetary documentation related to all programmes.
6.The introduction of a new budget format for the year 2000 must necessarily be incremental. This is for the simple reason that, for a transition period of two years, the budget document, especially in its tables, will need to have something of the old (1998 expenditure; 1999 revised estimates according to the existing categories of General and Special Programmes, and support costs reported according to the definitions for Programme Delivery (PD) and Administrative Support (AS)) and the new (a unified Annual Programme (AP) and support costs determined according to the new definitions for Programme Support (PS) and Management and Administration (MA)).
7.It will be recalled that it was originally proposed to introduce the unified budget for the year 2001 when new technologies would be in place to support revisions to UNHCR’s programme, budgetary and financial systems. This will be a further reason why the introduction of the new budget format will need to be incremental. Certain proposed features, such as “pictures” of budgets for a given situation or for a particular priority concern , such as refugee women, will only become readily available with the introduction of new technologies in the future.
CHAPTER I
INTRODUCTION
CHAPTER I: CONTENTS
(approximately 6 pages)
1.Structure of the document.
2.Mandate of UNHCR.
3.UNHCR Mission Statement
4.Executive Committee and Structure of the Office (Organigram in Annex 1 to the Budget)
5.Refugee Statistics (10 pages of information in Annex 2 to the Budget)
6.Definition of terms e.g. Programme Support, Management and Administration, etc.
7.Budget Parameters (rates of exchange, vacancy rate for posts etc.)
8.Follow-up Action to any relevant observations of the General Assembly, Board of Auditors, and the Executive Committee
9.Summary of Principal Budgetary Matters
10.Budgetary Issues of Particular Relevance
11.Draft Decision on Administrative and Financial Matters
CHAPTER II
CONSOLIDATED SUMMARY INFORMATION
CHAPTER II: CONTENTS
(approximately 40 pages)
1.Overall Programme Needs and Resources
Estimated Overall Needs for 2000 compared to 1998, 1999 (Table II.1)
Contributions to UNHCR Operations (Table II.2)
Resource Situation (Table II.3)
Programme and Funding Requirements (Table II.4)
2.Annual Programme Budget 2000 (Table II.10)
High Priority Activities (Table II.10 A)
Operational Reserve (Table)
3.Overall Post Levels (Table II.11)
Changes in Post Levels: Analysis of basis for Changes (Table)
Post Requirements (Programme, Programme Support, Management and Administration) Initial 2000 (Table II. 15)
Regular Budget Posts (Table II. 16)
Post Reclassifications (Table II.17)
4.Programme Trends
5.Programme Support , Management and Administration Costs (Table II.22-23)
6.Analysis of Variations (PS and MA) (Tables II. 24, 25)
Temporary Assistance, Consultants, Overtime (Table II.26)
7.International Staff Housing and Basic Amenities Fund (Table II.27)
CHAPTER II:
RELATED TABLES
1.Attached are sample Tables which would accompany Chapter II. The Tables, in part, currently reflect the transition period from a budget based on two categories of Programmes (General and Special) to a unified Annual Programme, as well as a budget that reported support costs according to the categories Programme Delivery (PD) and Administrative Support (AS) to new categories for such costs, namely, Programme Support (PS) and Management and Administration (MA). As mentioned earlier, UNHCR’s budgetary tables normally capture a three year period: namely, expenditure for the previous year, estimates for the current year, and projections for the planning year. The result is that for an initial two year period, there will be a need for some tables reflecting the former budgetary categories. For example, in the budgetary document for the year 2000, it was felt necessary to retain the attached Tables II.3, II.4 (in the existing format), II.5, II. 6-8, II.9, II.13, 14, II.18-21 and II.24. Footnotes to each of these Tables and the nature of the Tables’ contents suggest the reason for their retention.
2.The new tables which reflect the adoption of a unified budget and the new categories of support costs (PS/MA) are found in Tables II.10 and II.10A, II.15, and II.22-23. It will be noted that in Tables II.10 and II.10A, the budgetary estimates of activities considered of high priority are given. These Tables, in turn, need to be read in conjunction with the Table in Chapter III of the Budget document dealing with Regional Operations; an example is given there, namely in the programme for Myanmar Refugees and Returnees, of what is considered of high priority and what is deemed of lesser priority.
3.In time, in the budget for the year 2002, there will be fewer tables as one would have arrived at a three year “picture” where one could compare comparable realities, e.g. levels of expenditure/estimates for a unified Annual Programme, and the related support costs captured according to the definitions for Programme Support and Management and Administration. It should be noted that in spite of similarities for describing the categories of support costs, namely Programme Delivery/Programme Support and Administrative Support/Management & Administration, these categories are not comparable. Moreover, in addition to the harmonized definitions for PS and MA adopted by UNDP, UNICEF, UNFPA, a third new category of posts (in addition to PS, MA) will be introduced, namely Programme posts.
CHAPTER III
REGIONAL OPERATIONS
CHAPTER III: CONTENTS
(approximately 100 pages)
This part of the Annual Programme Budget document will focus on operations in the field. As mentioned in the General Observations (para. 4) at the beginning of this Note, the focus will be on the planning year, not on the previous and current year.
In the presentation of the budget for a given programme covering either a situation, e.g. Myanmar Refugees and Returnees, or a given country, the narrative will present in summary form the goals of the programme, information on the beneficiaries and a brief overview. More specifically it will set out the objectives of the programme, the desired outputs to achieve the objectives and related measurable indicators (see attached example for Myanmar Refugees and Returnees). Attention is drawn, once again, to the programming instructions which will be sent to the Field, UNHCR Activities 1998-2000. Reporting and Planning, which elaborate on these various concepts. This is a marked departure from the Overview document (see the 1998 Overview, document A/AC.96/900, presented to the Executive Committee) which gave for each Region a very summary narrative description, although the tables covered the country operations or situations.
In the attached description of the Programme for Myanmar Refugees and Returnees, a sample of the proposed format is provided. It should be noted that there is a summary budget table at the end of the programme description. Where appropriate, there is also a distinction made for activities deemed to be of a lesser priority (see the table for Myanmar where the Longer-term activities in support of reintegration, deemed a lesser priority, are highlighted by the use of italics).
A more detailed presentation of programmes for a given situation or country in the Annual Programme document will allow the Executive Committee to dispense with the documentation formerly presented to each of the Standing Committee meetings entitled Regional Updates.
It is anticipated that the more detailed programme presentation on each country/situation will amount to three pages. If the budget document were to provide this information for every country/situation where UNHCR is working, it would be too voluminous. It is proposed, therefore, that only those programmes with operations amounting to some $ 3-4 million will be described in detail; the remainder will be covered more generally under the rubric “Other Operations”. Using this proposed criteria, the following operations would be currently covered: Afghanistan, Algeria, Angolan refugees & returnees, Armenia, Azerbaijan, Burundi refugees & returnees, Central Asian Republics, China, C^te d’Ivoire, Democratic Republic of the Congo; Egypt, Eritrea, Ethiopia, former Yugoslavia, Georgia, Guatemalan refugees & returnees, Guinea, Iran (Islamic Republic of), Iraq, Kenya, Liberia, Myanmar refugees & returnees (Bangladesh, Myanmar), Nepal, Pakistan, Russian Federation, Rwanda, Somalia, Sudan, Thailand, Turkey, United Republic of Tanzania, Uganda, United States of America, and Zambia. Obviously, this list is only tentative and would not remain fixed.
For each of the regions (Africa, the Americas, Asia and the Pacific, CASWANAME, Europe) a series of summary tables covering the principal country operations would be given. These tables would cover information on the level of the programme, posts (Programme and Programme Support), and Programme Support costs. A set of sample tables (covering Asia and the Pacific) is also attached.
CHAPTER III
MODEL PROGRAMME DESCRIPTION MYANMAR REFUGEES & RETURNEES
(MYANMAR & BANGLADESH)
PROGRAMME 151
MYANMAR REFUGEES AND RETURNEES
Goals
·Achieve a sustainable solution in Bangladesh for Muslim refugees from Myanmar who are unable or unwilling to return to Myanmar at this point in time;
·Achieve a sustainable return of Myanmar Muslim returnees to Myanmar;
·Terminate UNHCR’s assistance programme in Myanmar by the end of 2000 through integration and handover of projects to development agencies.
The beneficiaries and the context
Some 250,000 Muslim residents of the Rakhine State in Myanmar fled to Bangladesh during 1991 and 1992 due to a range of political, social and economic factors. Following bilateral discussions between the Governments of Bangladesh and Myanmar, a bilateral repatriation programme began in September 1992. By April 1997, some 230,000 refugees had repatriated. There are still some 21,000 refugees remaining in two camps in Bangladesh. Although the Government of Myanmar has approved a further list of 7,000 refugees to return, no schedule has been set for the resumption of voluntary repatriation. Muslims in the northern Rakhine State area are considered to be foreign residents and do not enjoy full citizenship rights. As a result, their movements are restricted and they are denied professional and educational opportunities.
Overview
Bangladesh: UNHCR will continue to provide international protection and basic provision of services to refugees in the two camps. It will promote solutions to their problems, including the voluntary repatriation of those willing to return, as well as exploring other solutions with the Bangladeshi authorities, including temporary residence and self-reliance initiatives.
Myanmar: As well as undertaking a programme to monitor the condition of those who have already returned, work will continue on a programme of stabilization for the Muslim population in the Rakhine State, including 230,000 returnees from Bangladesh. Activities in the agricultural, income-generation, education, and health sectors will be emphasised and work will continue in the United Nations Inter-agency Working Group on an Integrated Development Plan for the Rakhine State.
Objectives
151.1Bangladesh:
151.11Ongoing protection and assistance: Pursue alternative sustainable options for those refugees unable or unwilling to return, including temporary residence status and self-reliance.
1 Sector: PR = Protection; BN = Basic Needs; CS = Community Services; SR = Self-Reliance; ER = External Relations; PM = Programme Management; AS = Administrative Support.
151.12Voluntary repatriation and initial integration: Facilitate the voluntary and safe return to Myanmar of as many as possible of the 21,000 Myanmar refugees as part of the reintegration of 230,000 who have returned under UNHCR auspices.
151.13Programme Support: Ensure adequate programme support to implement the above objectives/ outputs.
151.2Myanmar
151.21Voluntary repatriation and initial integration: Provide support to returnees from Bangladesh to facilitate their initial reintegration.
151.22Longer-term activities in support of reintegration: Stabilize the returnee population amongst the 800,000 Muslims in the northern Rakhine State in Myanmar through longer-term reintegration projects.
151.23Longer-term activities in support of integration: Promote legalization of the status of the Muslim population in the Rakhine State in Myanmar.)
151.24Programme Support: Ensure adequate programme support to implement the above objectives/outputs.
CHAPTER III
RELATED TABLES
CHAPTER IV
GLOBAL OPERATIONS
CHAPTER IV
CONTENTS
(approximately 25 pages)
This chapter of the Annual Programme Budget document deals with those activities (formerly referred to as Other Programmes) which are of a global nature.
Of these various activities, it is proposed to cover in narrative form those considered to be of most significance, without taking into account the level of the budget expenditure/estimates for the activity. (In this way, the criterion for choosing which activities will be covered in narrative form differs from that for the preceding chapter, where a budget level of $3-4 million was chosen as the criterion.) Tables covering Programme Support costs (similar to those for Regional Operations) would also be provided.
It is proposed that the following activities would be covered in some detail:
1.Protection Related Activities
Promotion of Refugee Law
Enhancing Resettlement Activities
2.Policy and Research
State of the World’s Refugees
Development of Documentation Data Bases
3.Promotion and Mainstreaming of Programme Priorities
Refugee Women Initiatives
Refugee Children and Adolescents
Environment
4.Refugee Education
Basic and Vocational Education (Education Account)
Tertiary Education (DAFI)
5.Public Information
Public Awareness Campaign
6.Training (Table)
7.Change Management Process (Table)
Operations Management System
Protection Database
Supply Chain Project
Systems Replacement
Human Resource Initiatives
Financial Services Initiatives
8.Intranet Services
CHAPTER V
HEADQUARTERS
CHAPTER V
CONTENTS
(approximately 20 pages)
This chapter will consider Headquarters Departments and Divisions. It will set out the functions of the various organizational units and their objectives, as well as related expenditure under Programme Support (PS) costs and Management and Administration (MA) costs. Tables for this chapter will be comparable to those for Chapter III; they will cover overall budgetary expenditure and estimates as per Executive Direction and Management, Departments and Divisions, post levels (PS/MA), analysis of post changes, and costs related to Programme Support and Management and Administration by object of expenditure.
The structure of this Chapter will be as follows
Headquarters Overall Expenditure and Estimates
Headquarters Posts
Departments and Divisions
Executive Office
Executive Direction and Management
Department of International Protection
Department of Operations
Division of Operational Support
Division of Information and Communication
Division of Resources Management
Annex 2
Draft provisions for an operational reserve (see article 6 of UNHCR financial rules)
6.4The Operational Reserve is established to:
(a)provide financial assistance to refugees, returnees and displaced persons in emergency situations for which there is no provision in the programmes approved by the Executive Committee;
(b)provide such additional administrative expenditure resulting from those emergencies as cannot be met from the Annual Programme Budget, pending action by the Executive Committee;
(c)fund planning of repatriation, especially in regard to the necessary measures to be taken on behalf of returnees in their country of origin;
(d)fund preparations in the country of asylum for voluntary repatriations not otherwise provided for, and activities related to actual return;
(e)provide supplementary funding for voluntary repatriations, including initial reintegration needs in the country of origin;
(f)cover unexpected increases in the costs of projects financed from the current or previous years' Annual Programme Budget, or from an Operational Reserve allocation made in a current or previous year to cover an emergency;
(g)meet the cost of modifications to current year projects under the Annual Programme Budget that may be necessary to achieve the approved project objectives;
(h)increase existing allocations to meet needs resulting from a new influx of refugees belonging to a group already receiving assistance under the current Annual Programme Budget;
(i)increase, as required, with the Executive Committee's approval, the International Field Staff Housing and Basic Amenities Fund.
6.5An Operational Reserve shall be constituted at an amount equivalent to 10 per cent of [the approved Annual Programme Budget level for the preceding year] proposed programmed activities under the Annual Programme.
6.6The High Commissioner may make allocations from the Operational Reserve for the purposes set out in Article 6.4 provided that the amount made available for any one programme shall not exceed $ 10,000,000 in any one year.
6.7An Operational Reserve allocation may be cancelled if sufficient funds to a related supplementary appeal (be it of UNHCR, an inter-agency appeal or a Consolidated Appeal) are later received; or if the funds, or part thereof, have not been obligated at the end of a given year.
6.8The High Commissioner shall report to the Executive Committee at each annual session, and at each regular session of its Standing Committee, on the use made of the Operational Reserve.