Annex III

OCHA Regular Budget, Trust Funds and Special Account for Programme Support

The financial tables for trust funds managed by OCHA (see Table 9-12) are summarized statements of income, expenditure, adjustments, transfers, refunds and resulting closing balances.1

Regular Budget Funding

The Regular Budget appropriation is based on the United Nations Programme Budget for the biennium 2008-2009 as approved by the General Assembly, which defines the total biennium allocation of Regular Budget funds for OCHA. Regular Budget funds are used mainly for headquarters’ staff costs, with a lesser amount apportioned for non-staff costs and natural disaster grants in sudden emergencies. Table 8 shows OCHA Regular Budget appropriation and expenditure for the year 2008.

Regular Budget Allocation and Expenditure (US$)
Requirements Expenditures
1 Staff costs 9,884,200 10,516,713
2 Non-staff costs 2,822,300 3,042,495
3 Grants for Emergencies 677,100 663,785
Total 13,383,600 14,222,993

Extrabudgetary Funding

The Trust Fund for the Strengthening of OCHA was established in 1974 pursuant to General Assembly Resolution 3243. The Sub-Account for Strengthening the Integrated Regional Information Networks (IRIN) was established as the funding source for IRIN’s staff and non-staff requirements. This trust fund is financed mainly from unearmarked voluntary contributions to cover headquarters staff and non-staff costs incurred in the discharge of the mandate entrusted to it by the General Assembly (where these costs are not funded by Regular Budget allocations).

In 2008, contribution income for OCHA Mandated Activities was $102.6 million and expenditure under this category amounted to $124.8 millions. The 31 December 2008 closing balance for OCHA Mandated Activities was $109.5 million. Table 9 shows the inflow of funds, expenditure and closing balances for headquarters’ activities and the Sub-Account for the Integrated Regional Information Network.

Trust Fund for the Strengthening of OCHA (US$)
Requirements Expenditures
1 Opening Balance 24,454,357 4,258,788 28,713,145
2 Adjustments1 228 42 270
3 Income from Contributions 35,510,4082 8,897,347 44,407,755
4 Transfers, Refunds, Savings 1,121,087 1,652,019 2,773,106
5 Other Funds Available 1,371,199 488,358 1,859,557
6 Total Funds Available 62,457,279 15,296,554 77,753,833
7 Expenditure 43,896,988 11,050,749 54,947,737
8 Closing Balance 4,245,805 22,806,096
1 — Adjustments consist mainly of the reclassification of projects as core activitities
2 — Includes US contribution of $150,000 for the year 2008, which was recorded in the United Nations accounts in 2009; Excludes US contribution of $175,100 for the Trust Fund for Disaster Relief, but recorded in the United Nations accounts under this trust fund.

The Trust Fund for Disaster Relief Assistance was established in 1971 pursuant to General Assembly Resolution 2816. This fund receives earmarked and unearmarked voluntary contributions to finance humanitarian coordination and relief activities and provide initial emergency grants to field offices. Earmarked contributions provided for specific projects or countries are accounted for separately. Activities of the trust fund fall within two main categories, OCHA Mandated Activities which are implemented by OCHA and SDCs, which are implemented by OCHA partners and cannot be used for OCHA coordination.

In 2008, contribution income for OCHA Mandated Activities was $103.6 million and expenditure under this category amounted to $124.8 millions. The 31 December 2008 closing balance for OCHA Mandated Activities was $110.5 million. Table 10 shows the financial status of headquarters and field activities and reserves, which together comprise OCHA Mandated Activities. In addition, it shows the natural disaster actives, the Natural Disaster Pre-Positioned fund, Emergency Response Funds, the Juba Initiative Project and other third party grants that received SDCs.

The Afghanistan Emergency Trust Fund was established in June 1988 by the Secretary-General to support humanitarian activities in Afghanistan. The fund currently supports the Office of the Deputy Special Representative of the Secretary-General to the United Nations Assistance Mission in Afghanistan. The fund also relates to two memoranda of understanding: the first provides grants to NGOs working to address rehabilitation needs, while the second funds humanitarian and economic development activities.

In 2008, expenditure for the Afghanistan Emergency Trust Fund amounted to $5.5 million. The 31 December 2008 closing balance was $2.4 million.

Trust Fund for Disaster Relief Assistance (US$)
Trust Fund for Disaster Relief Assistance (US$)
Afghanistan Emergency Trust Fund
Statement of Income and Expenditure 2008 (US$)
Summary Total
1 Opening Balance 7,997,471
2 Adjustments
3 Income from Contributions
4 Transfers, Refunds, Savings (239,415)
5 Other Funds Available 138,550
6 Total Funds Available 7,896,606
7 Expenditure 5,468,755
8 Closing Balance 2,427,851
Expenditure Breakdown (US$)
EXPENDITURE
Staff Costs 1,769,138
Travel 717,871
Operating Expenses 1,035,646
Supplies, Materials, Furniture and Equipment 1,255,348
Fellowships, Grants and Contributions 110,636
Programme Support Costs 580,116
Total Expenditure 5,468,755
Closing balances as at 31 December 2008 2,427,851
Consisting of:
Outstanding Advances and Commitments against 1,676,870
MOU II with UNAMA
Other Outstanding Advances 101,466
Balance of Funds for Other Activities in 2008 649,515
2,427,851

The Tsunami Trust Fund was established following the tsunami of 26 December 2004. Now in its closing stages, this fund finances activities undertaken for coordination of humanitarian action related to the 2004 earthquake and tsunami, including relief to victims and longer-term development of infrastructure. Remaining funds are used to support UNDP development activities. Activities are projected to cease during 2009, with the fund closing in 2010.

In 2008, expenditure for the Tsunami Trust Fund amounted to $527,889. The 31 December 2008 closing balance was $3.5 million.

Tsunami Trust Fund
Statement of Income and Expenditure 2008 (US$)
Summary Total
1 Opening Balance 3,720,224
2 Adjustments 1,946
3 Income from Contributions
4 Transfers, Refunds, Savings
5 Other Funds Available 263,368
6 Total Funds Available 3,985,538
7 Expenditure 527,889
8 Closing Balance 3,457,649

Special Account for Programme Support funds OCHA administrative cost and common services provided by the United Nations in support of OCHA extrabudgetary activities. Table 13 shows the amount generated through the programme support levied on direct programme expenditure of OCHA trust funds. This levy is three percent on grants to NGOs and 13 percent on most expenditure incurred by OCHA activities.

In 2008, the Special Account for Programme Support earned $24.9 million and expenditure amounted to $15.3 million. The 31 December 2008 closing balance was $41.8 million.

1 All figures are subject to audit.
1. The Opening Balance reflects the fund as of 1 January 2008.
2. Adjustments are prior period income and expenditure adjustments.
3. Income from Contributions is donors’ unpaid pledges and receipts for 2008.
4. Transfers, Refunds and Savings are transfers between projects and other trust funds, refunds to donors and savings on the prior period’s unliquidated obligations.
5. Other Funds Available consists of interest and miscellaneous income.
6. Total Funds Available consists of the net amount of the opening balance, adjustments, income from contributions, transfers, refunds and savings.
7. Expenditure consists of disbursements and unliquidated obligations as of 31 December 2008.
8. The Closing Balance consists of mandatory operating reserves and cumulative surplus as of 31 December 2008.

Special Account for Programme Support — Requirements, Income and Expenditure (US$)
Special Account for Programme Support — Requirements, Income and Expenditure (US$)