PART ii: financial analysis
financial tables

Financial Tables

United Nations’ accounting is done on a biennial basis.

OCHA budgets and reports on the use of voluntary donor contributions on an annual basis.

The financial tables on pp. 25–38 contain data that has been prepared for the United Nations Financial Report and Audited Financial Statements for the biennium ended 31 December 2007. The tables present the status of OCHA’s finances in relation to both the United Nations Regular Budget and voluntary donor contributions. The presentation of the data has been modified since OCHA’s previous Annual Reports in order to make OCHA’s financial position as clear and transparent as possible.

United Nations Regular Budget

Table 1 (‘Regular Budget Appropriation [Requirements] and Expenditure’) shows OCHA’s Regular Budget expenditure and appropriation. The appropriation is based on the United Nations Proposed Programme Budget for the Biennium 2006–2007 as approved by the General Assembly, which defines the total biennium allocation of Regular Budget funds for OCHA. Allocations are made annually.

Regular Budget funds are used for headquarters core activities (New York and Geneva) and grants in response to natural disasters.

Voluntary Donor Contributions

Table 2 (‘Trust Fund for the Strengthening of OCHA’) shows the financial status, income and expenditure by category (Headquarters Core Activities, Headquarters Projects New York, and the Sub-Account for IRIN) for the Trust Fund for the Strengthening of OCHA.

The following three tables show a breakdown of the two main components of the Trust Fund for Disaster Relief Assistance. New categories have been added to clarify whether it is OCHA or its partners which are responsible for the implementation of activities.

Table 3 (‘Trust Fund for Disaster Relief Assistance’) shows the consolidated financial status (the sum of Tables 4 and 5), income and expenditure of the Trust Fund for Disaster Relief Assistance.

Table 4 (‘Trust Fund for Disaster Relief Assistance – OCHA-Mandated Activities’) shows the financial status, income and expenditure by category (Field Activities, Headquarters Projects Geneva, the Unearmarked Sub-Account, the BCRF and the FCRF) for the Trust Fund for Disaster Relief Assistance.

Table 5 (‘Trust Fund for Disaster Relief Assistance – Specially Designated Contributions) shows the financial status, income and expenditure of ‘specially designated contributions’ (for Natural Disaster Activities and Pre-Positioned Funds and Emergency/Humanitarian Response Funds used to finance partners’ projects).

Table 6 (‘Special Account for Programme Support’) shows the income generated through programme support costs levied on expenditure from OCHA’s trust funds. This Account supports the administrative and common services requirements of OCHA’s activities financed by voluntary donor contributions.

Requirements, Income and Expenditure

Table 7 (‘Trust Fund for the Strengthening of OCHA and Special Account for Programme Support – Requirements, Income and Expenditure’) details the budget, income and expenditure for headquarters (including IRIN) financed through the Trust Fund for the Strengthening of OCHA and the Special Account for Programme Support.

Table 8 (‘Trust Fund for Disaster Relief Assistance – Requirements, Income and Expenditure’) details the budget, income and expenditure recorded for regional and field offices financed through the Trust Fund for Disaster Relief Assistance.

Table 9 (‘Voluntary Donor Contributions in 2007 – by Trust Fund’) shows the cash contributions and pledges made by government and individual donors to OCHA’s two main trust funds. It is ranked by the total contribution amounts and shows the categories within the trust funds.

Table 10 (‘Voluntary Donor Contributions in 2007 – by Earmarking’) shows the cash contributions and pledges made by governments and individual donors to OCHA’s two main trust funds. It is ranked by total contribution amount, and shows the amounts of earmarked and unearmarked funds contributed for activities detailed in OCHA in 2007 and ‘specially designated contributions’.

A series of tables detailing the ‘top 20’ voluntary donor contributions follows. Each of these tables is broken down by headquarters, field and regional offices, and ‘specially designated contributions’ (including the UNDP Pooled Funds in the Democratic Republic of the Congo and Sudan).

Table 11 (‘Voluntary Donor Contributions in 2007 – by Activity’) shows the cash contributions and pledges made by governments and individual donors for the activities detailed in OCHA in 2007 and ‘specially designated contributions’.

Statements of Income and Expenditure

Table 1

Table 2

Table 3

Table 4

Table 5

Table 6

Tables 2–6:
1. The Opening Balance reflects the situation of each Trust Fund as of 1 January 2007.
2. Includes adjustments to the prior period’s income and expenditure.
3. Includes contributions from donors for 2008.
4. Includes transfers between Trust Funds, refunds to donors and savings on the prior period’s obligations.
5. Consists of interest, miscellaneous income and exhange adjustments for 2007.
6. Consists of the opening balance and income (1+2+3+4+5).
7. Includes disbursements and unliquidated obligations as of 31 December 2007.
8. Includes operating cash reserves and fund balances as of 31 December 2007.

Table 7

Table 8

Table 9

Table 10

Table 11

Top 20 Voluntary Donor Contributions

1. United Kingdom

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
7,468,430
  Projects
2,789,237
  OCHA Field Offices  
  Budgetary Cash Reserve Fund
656,993
  Field Coordination Reserve Fund
2,000,000
  Somalia
503,018
  Zimbabwe
300,601
  Regional Office for Central and East Africa
430,862
  Sri Lanka
200,401
  Timor-Leste
200,000
  Iraq
982,318
  IRIN
1,240,400
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
16,772,260
  Other Contributions
  Other Activities
2,252,923
  Natural Disasters
117,079
  Humanitarian Funds and Other Activities
10,446,468
  Total Contributions
29,588,730

2. Norway

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
1,463,486
  Projects
868,994
  OCHA Field Offices  
  Field Coordination Reserve Fund
2,976,987
  Central African Republic
120,000
  Chad
735,711
  Côte d’Ivoire
36,470
  Eritrea
40,500
  Ethiopia
498,091
  Guinea
46,000
  Somalia
941,176
  Zimbabwe
835,631
  Regional Office for Central and East Africa
394,600
  Regional Office for Southern Africa
270,844
  occupied Palestinian territory
1,671,263
  Iraq
682,477
  Regional Office for Middle East, North Africa and Central Asia
297,000
  Indonesia
447,039
  Islamic Republic of Iran
11,000
  Regional Disaster Response Adviser for the Pacific
100,000
  Regional Office for Asia and the Pacific
700,000
  Colombia
200,000
  IRIN
768,112
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
14,105,381
  Other Contributions
  Other Activities
1,576,468
  Natural Disasters
113,732
  Humanitarian Funds and Other Activities
10,813,179
  Total Contributions
26,608,760

3. Sweden

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
2,995,390
  Projects
2,415,682
  OCHA Field Offices  
  Budgetary Cash Reserve Fund
4,990,300
  Burundi
293,899
  Central African Republic
293,899
  Chad
896,099
  Côte d’Ivoire
440,849
  Ethiopia
144,391
  Somalia
734,748
  Uganda
587,798
  Zimbabwe
293,899
  Regional Office for Central and East Africa
293,899
  Regional Office for West Africa
734,748
  occupied Palestinian territory
734,748
  Iraq
732,850
  Sri Lanka
293,899
  Russian Federation
440,849
  IRIN
1,219,430
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
18,537,377
  Other Contributions
  Other Activities
2,096,204
  Natural Disasters
113,732
  Humanitarian Funds and Other Activities
5,754,516
  Total Contributions
26,388,097

4. UNDP Pooled Funds

   
Contribution (US$)
  OCHA Field Offices
  Democratic Republic of the Congo
6,499,510
  Sudan
6,806,109
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
13,305,619
  Other Contributions
  Humanitarian Funds and Other Activities
3,172,717
  Total Contributions
16,478,336

5. The Netherlands

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
934,735
  Projects
176,000
  OCHA Field Offices  
  Burundi
309,000
  Côte d’Ivoire
495,000
  Ethiopia
309,000
  Somalia
741,000
  Uganda
617,000
  Zimbabwe
220,000
  Regional Office for Central and East Africa
390,590
  Regional Office for Southern Africa
305,000
  Regional Disaster Response Adviser for the Pacific
15,500
  Regional Office for Asia and the Pacific
450,750
  occupied Palestinian territory
741,000
  Russian Federation
247,000
  Colombia
288,400
  IRIN
790,254
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
7,030,229
  Other Contributions
  Other Activities
987,620
  Natural Disasters
500,000
  Humanitarian Funds and Other Activities
7,095,940
  Total Contributions
15,613,789

6. United States of America

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
934,870
  Projects
1,700,000
  OCHA Field Offices  
  Field Coordination Reserve Fund (unallocated)
250,000
  Central African Republic
250,000
  Chad
1,000,000
  Democratic Republic of the Congo
500,000
  Eritrea
450,000
  Ethiopia
250,000
  Somalia
500,000
  Sudan
4,500,000
  Uganda
699,000
  Zimbabwe
100,000
  Regional Office for Central and East Africa
200,000
  Regional Office for Southern Africa
202,848
  Regional Office for West Africa
200,000
  Nepal
400,000
  Sri Lanka
700,000
  Russian Federation
244,423
  IRIN
800,000
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
13,881,141
  Other Contributions
  Other Activities
500,000
  Natural Disasters
10,000
  Total Contributions
14,391,141

7. European Commission Humanitarian Aid Office (ECHO)

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
801,479
  Projects
3,620,335
  OCHA Field Offices  
  Burundi
107,527
  Côte d’Ivoire
78,947
  Democratic Republic of the Congo
1,075,269
  Somalia
54,645
  Sudan
2,032,526
  Uganda
744,124
  Zimbabwe
446,126
  occupied Palestinian territory
1,639,536
  Sri Lanka
843,036
  Colombia
227,052
  IRIN
99,837
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
11,770,439
  Other Contributions
  Other Activities
72,339
  Natural Disasters
704,821
  Total Contributions
12,547,599

8. Ireland

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
2,251,690
  Projects
538,310
  OCHA Field Offices  
  Burundi
197,368
  Central African Republic
1,066,410
  Chad
966,657
  Côte d’Ivoire
657,895
  Somalia
328,947
  Sudan
1,696,062
  Regional Office for Central and East Africa
709,220
  Regional Office for West Africa
1,038,167
  Sri Lanka
134,409
  IRIN
587,074
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
10,172,209
  Other Contributions
  Other Activities
560,817
  Natural Disasters
49,974
  Humanitarian Funds and Other Activities
737,463
  Total Contributions
11,520,463

9. Canada

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
240,178
  Projects
895,219
  OCHA Field Offices  
  Field Coordination Reserve Fund (unallocated)
2,294,943
  Sudan
882,690
  Zimbabwe
193,930
  Regional Office for Central and East Africa
56,075
  Regional Office for Southern Africa
43,313
  Regional Office for West Africa
61,225
  occupied Palestinian territory
702,432
  Regional Office for Middle East, North Africa and Central Asia
51,875
  Sri Lanka
200,000
  Regional Office for Asia and the Pacific
59,053
  Colombia
49,800
  Haiti
68,500
  Regional Office for Latin America and the Caribbean
257,138
  IRIN
339,992
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
6,396,363
  Other Contributions
  Other Activities
1,674,519
  Natural Disasters
136,092
  Humanitarian Funds and Other Activities
474,024
  Total Contributions
8,680,998

10. Australia

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
739,314
  Projects
884,860
  OCHA Field Offices  
  Zimbabwe
210,900
  Indonesia
858,950
  Papua New Guinea
207,466
  Sri Lanka
156,046
  Regional Disaster Response Adviser for the Pacific
512,450
  Regional Office for Asia and the Pacific
852,230
  IRIN
500,000
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
4,922,216
  Other Contributions
  Other Activities
410,050
  Total Contributions
5,332,266

11. Spain

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
178,405
  Projects
52,000
  OCHA Field Offices  
  Budgetary Cash Reserve Fund
135,135
  Democratic Republic of the Congo
533,333
  IRIN
175,000
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
1,073,873
  Other Contributions
  Other Activities
198,676
  Humanitarian Funds and Other Activities
4,000,000
  Total Contributions
5,272,549

12. Denmark

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
813,772
  Projects
445,520
  OCHA Field Offices  
  Central African Republic
51,046
  Regional Office for Central and East Africa
150,000
  Regional Office for Southern Africa
100,000
  Nepal
600,000
  Sri Lanka
400,000
  IRIN
250,000
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
2,810,338
  Other Contributions
  Other Activities
1,258,449
  Total Contributions
4,068,787

13. Finland

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
1,778,645
  Projects
313,596
  OCHA Field Offices  
  IRIN
640,000
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
2,732,241
  Other Contributions
  Other Activities
268,817
  Total Contributions
3,001,058

14. Switzerland

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
836,555
  Projects
1,291,905
  OCHA Field Offices  
  Ethiopia
267,857
  Sudan
274,558
  Russian Federation
125,000
  IRIN
100,000
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
2,895,875
  Other Contributions
  Other Activities
42,222
  Total Contributions
2,938,097

15. Italy

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
673,879
  Projects
69,999
  OCHA Field Offices  
  Uganda
133,333
  IRIN
50,000
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
927,211
  Other Contributions
  Natural Disasters
1,806,543
  Total Contributions
2,733,754

16. Japan

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
983,965
  Projects
800,000
  OCHA Field Offices  
  Regional Office for Central and East Africa
90,000
  Regional Office for Southern Africa
90,000
  Regional Office for West Africa
90,000
  Regional Office for Middle East, North Africa and Central Asia
80,000
  Regional Office for Asia and the Pacific
170,000
  Regional Office for Latin America and the Caribbean
80,000
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
2,383,965
  Other Contributions
  Other Activities
150,000
  Total Contributions
2,533,965

17. Belgium

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
399,998
  Projects
442,471
  OCHA Field Offices  
  Democratic Republic of the Congo
666,663
  Sudan
681,193
  Colombia
263,152
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
2,453,477
  Total Contributions
2,453,477

18. New Zealand

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
576,554
  Projects
80,000
  OCHA Field Offices  
  Nepal
228,425
  Papua New Guinea
38,500
  Regional Disaster Response Adviser
for the Pacific
129,171
  Regional Office for Asia and the Pacific
256,270
  IRIN
227,300
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
1,536,220
  Total Contributions
1,536,220

19. France

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
682,276
  Projects
99,653
  OCHA Field Offices  
  Chad
32,182
  Côte d’Ivoire
130,000
  Regional Office for Central and East Africa
150,000
  Regional Office for West Africa
46,077
  IRIN
200,000
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
1,340,188
  Other Contributions  
  Other Activities
129,702
  Total Contributions
1,469,890

20. Germany

   
Contribution (US$)
  OCHA Headquarters
  Core Activities
425,409
  Projects
  OCHA Field Offices  
  Sudan
683,995
  IRIN
243,505
  Sub-Total of Contributions for Activities Detailed in OCHA in 2007
1,352,909
  Other Contributions  
  Natural Disasters
22,153
  Total Contributions
1,375,062