In Annual Report 2008, OCHA continues its efforts to further improve the transparency and clarity of its financial reporting and analysis. The financial analysis within Part II of this report is based on OCHA requirements in relation to activities managed by OCHA (as detailed in OCHA in 2008). This section excludes the activities of partners for which OCHA manages the associated funds, referred to as Specially Designated Contributions (see Annex II).
In 2008, OCHA funding requirements for the implementation of headquarters and field activities covered an ambitious agenda for humanitarian coordination. Despite increased demand for existing activities, consultations with donors made it clear from the onset that additional funding was unlikely.
Exercising prudence and discipline in financial planning and budgeting, OCHA at mid-year adopted a zero growth policy on existing activities. Sudden onset and rapidly changing emergencies during 2008 nonetheless resulted in a number of new requirements met by donor contributions. However, due to the increasingly difficult financial outlook, OCHA carried forward fewer funds for programme activities in 2009 than in the previous year.
OCHA 2008 opening balance for mandated activities was $176.1 million, including mandatory reserves of $30.1 million. The total also included unspent transfers of the Programme Support Account of $30.7 million, rendering available $145.5 million for programme-related activities (see Table 1).
Donor contributions in 2008 totaled $147.0 million, amounting to $292.5 million available for spending.
Direct programme costs of OCHA activities were $160.6 million in 2008, with $19.2 million levied on expenditure and transferred to the Programme Support Account, bringing the total expenditure to $179.8 million. This resulted in net available funds of $112.7 million.
Due to additional income from interest income, savings in unliquidated obligations, miscellaneous income, adjustments, transfers and refunds of $19.7 million, the closing balance for programme activities was $132.4 million, including mandatory reserves of $24.4 million.
The 2008 opening balance for the Programme Support Account was $30.7 million (see Table 1). During 2008, $19.2 million in programme support charge was levied and transferred from OCHA mandated activities, and expenditure of $15.3 million was incurred on administrative related costs. This resulted in net available funds of $34.6 million, including the opening balance.
Interest, other miscellaneous income ($1.6 million) and programme support charges levied and transferred from Specially Designated Contributions and other OCHA trust funds ($5.6 million) — totaling $7.2 million — was received into this account. The closing balance was therefore $41.8 million.
|Programme Activities||Administrative Activities||Total|
|2008 Opening Balance||145,459,108||30,655,464||176,114,572|
|2008 Donor Contributions||147,047,595||147,047,595|
|Available funds 2008||292,506,703||30,655,464||323,162,167|
|Transfer of Programme Support Charges||(19,210,150)||19,210,150||—1|
|Net Available Funds before Other Income, Adjustments, Transfers and Refunds||112,711,876||34,577,579||147,289,455|
|Other Income, Adjustments, Transfers and Refunds||19,658,494||1,550,500||21,208,994|
|Transfer of Programme Support Charges from Specially Designated Contributions and other OCHA Trust Funds||5,644,372||5,644,372|
|2008 Closing Balance||132,370,370||41,772,451||174,142,821|
|Increase/(Decrease) in opening balance||(13,088,738)||11,116,987||(1,971,751)|
|1 — Total expenditure of $195.1 million (see Table 3) consists of total Direct Expenditure ($175.9 million) and Programme Support Charges ($19.2 million).|