The Unified Budget Structure
In an effort to provide more transparency and predictability in budget and resource allocation, UNHCR introduced a unified budget structure on January 1, 2000, permitting a more equitable distribution of resources, especially for special programme operations that were often under funded.
Under the previous system, UNHCR's Executive Committee simply 'took note' of special programmes but did not formally approve them, but a new annual programme budget now covers both general and special programmes.
This APB budget in turn is complemented by a supplementary programme budget, submitted separately to donors, to cover emergencies such as the current crisis in Afghanistan, arising after approval of the regular budget. In principle, supplementary programmes extended into a subsequent budget year should be incorporated into UNHCR's regular budget.
The new system also brought changes to the annual budget's presentation, establishing separate lines for global operations, headquarters, and the junior professional officer scheme and establishing a single operational reserve.