170 a reunión RESUMEN

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1 Organización de las Naciones Unidas para la Educación, la Ciencia y la Cultura Consejo Ejecutivo ex 170 a reunión 170 EX/22 PARÍS, 20 de agosto de 2004 Original: Inglés Punto 7.4 del orden del día provisional INFORME FINANCIERO Y ESTADOS DE CUENTAS COMPROBADOS RELATIVOS A LAS CUENTAS DE LA UNESCO CORRESPONDIENTES AL EJERCICIO CERRADO EL 31 DE DICIEMBRE DE 2003, E INFORME DEL AUDITOR EXTERNO RESUMEN De conformidad con lo dispuesto en la cláusula del Reglamento Financiero, en el presente documento se someten al Consejo Ejecutivo el informe de la Auditora Externa y los estados de cuentas comprobados, junto con el informe del Director General sobre las cuentas de la UNESCO para el ejercicio financiero cerrado el 31 de diciembre de El informe financiero y los estados de cuentas comprobados, así como el dictamen oficial de la Auditora Externa, figuran en el documento DCO/133 (adjunto), mientras que el informe de la Auditora Externa, junto con los comentarios del Director General al respecto, se presenta en un addendum (170 EX/22 Add.). El proyecto de decisión se refiere al conjunto del documento (170 EX/22 y Add.). Proyecto de decisión: párrafo De conformidad con lo dispuesto en la cláusula del Reglamento Financiero, el Consejo Ejecutivo debe examinar el informe del Auditor Externo junto con los estados de cuentas comprobados y transmitirlos a la Conferencia General con las observaciones que considere oportunas.

2 170 EX/22 - pág El Consejo Ejecutivo también podría tomar nota en particular del dictamen de la Auditora Externa sobre los estados de cuentas, según el cual, en todos los aspectos importantes, éstos exponen fielmente la situación financiera de la UNESCO al 31 de diciembre de El informe completo de la Auditora Externa, junto con los comentarios del Director General al respecto, se presentan en el documento 170 EX/22 Add. Proyecto de decisión 3. El Consejo Ejecutivo podría adoptar una decisión del siguiente tenor: El Consejo Ejecutivo, 1. Recordando la cláusula del Reglamento Financiero, 2. Habiendo examinado el documento 170 EX/22 y Add., 3. Expresa su reconocimiento a la Auditora Externa por la elevada calidad de su labor; 4. Toma nota del dictamen de la Auditora Externa, según el cual en todos los aspectos importantes los estados de cuentas presentan con fidelidad la situación financiera de la UNESCO al 31 de diciembre de 2003, los resultados de sus operaciones y los movimientos de caja correspondientes al ejercicio económico bienal que se cerró en esa fecha, y dichos estados de cuentas fueron preparados de conformidad con las normas contables establecidas, que se aplicaron de modo compatible con el del ejercicio financiero anterior; 5. Toma nota del saldo no comprometido en el Estado IV, por partida presupuestaria y aprueba los gastos tal como fueron presentados; 6. Invita al Director General a informar a la Conferencia General en su 33ª reunión sobre la aplicación de las recomendaciones de la Auditora Externa y a someter el correspondiente informe al Consejo Ejecutivo en su 172ª reunión, para que éste lo examine primero; 7. Decide transmitir a la Conferencia General el informe de la Auditora Externa y los estados de cuentas comprobados de la UNESCO correspondientes al ejercicio financiero cerrado el 31 de diciembre de 2003.

3 170 EX/22 - pág. 3 DCO/133 PARÍS, 31 de marzo de 2004 Original: Inglés ORGANIZACIÓN DE LAS NACIONES UNIDAS PARA LA EDUCACIÓN, LA CIENCIA Y LA CULTURA Informe financiero y estados de cuentas comprobados de la UNESCO correspondientes al ejercicio financiero cerrado el 31 de diciembre de 2003

4 170 EX/22 - pág. 5 ÍNDICE 1. INFORME FINANCIERO DEL DIRECTOR GENERAL SOBRE LOS ESTADOS DE CUENTAS DE LA UNESCO CORRESPONDIENTES AL EJERCICIO FINANCIERO CERRADO EL 31 DE DICIEMBRE DE DICTAMEN DE LA AUDITORA EXTERNA 3. APROBACIÓN DE LOS ESTADOS DE CUENTAS 4. ESTADOS DE CUENTAS Estado I Ingresos y gastos y modificaciones de las reservas y saldos de fondos al 31 de diciembre de 2003, correspondientes al ejercicio financiero cerrado el 31 de diciembre de 2003 Estado II Activo y pasivo y reservas y saldos de fondos al 31 de diciembre de 2003 Estado III Estado IV Movimientos de efectivo de los recursos financieros pertenecientes a la UNESCO (Fondo General, Fondo de Operaciones y otros) correspondientes al ejercicio financiero cerrado el 31 de diciembre de 2003 Consignaciones de créditos del Fondo General - Programa Ordinario y Programa de Participación correspondientes al ejercicio financiero cerrado el 31 de diciembre de NOTAS RELATIVAS A LOS ESTADOS DE CUENTAS 6. CUADROS Cuadros de los ingresos y gastos y de las modificaciones de las reservas y los saldos de fondos al 31 de diciembre de 2003, correspondientes al ejercicio financiero cerrado el 31 de diciembre de 2003: Cuadro 1.1 Cuadro 1.2 Fondo General (GEF) Otros recursos financieros pertenecientes a la UNESCO (OPF) Cuadro Otros recursos financieros pertenecientes a la UNESCO (OPF) - Actividades generadoras de ingresos Cuadro Otros recursos financieros pertenecientes a la UNESCO (OPF) - Gastos de apoyo Cuadro Otros recursos financieros pertenecientes a la UNESCO (OPF) - Cuentas relativas al personal Cuadro 1.3 Fondos Fiduciarios del Programa (PFF) Cuadro Cuentas Especiales para los Institutos Cuadro Otras Cuentas Especiales y Fondos Fiduciarios Cuadro 1.4 Fondos mutuos y de prestaciones al personal (SFF)

5 170 EX/22 - pág. 6 Cuadros del activo y pasivo, y reservas y saldos de fondos al 31 de diciembre de 2003 correspondientes a los siguientes fondos y recursos: Cuadro 2.1 Fondo General y Fondo de Operaciones Cuadro 2.2 Otros recursos financieros pertenecientes a la UNESCO (OPF) - Actividades generadoras de ingresos Cuadro Otros recursos financieros pertenecientes a la UNESCO (OPF) - Gastos de apoyo Cuadro Otros recursos financieros pertenecientes a la UNESCO (OPF) - Cuentas relativas al personal Cuadro 2.3 Fondos Fiduciarios del Programa Cuadro Cuentas especiales para los Institutos Cuadro 2.4 Cuadro 4.1 Fondos mutuos y de prestaciones al personal Cuadro del resumen del presupuesto y el gasto por destino de las consignaciones correspondientes al ejercicio financiero cerrado el 31 de diciembre de 2003: Fondo General - Programa Ordinario y Programa de Participación 7. ANEXOS QUE NO HAN SIDO OBJETO DE AUDITORÍA Anexo I Anexo II Anexo III Pagos en concepto de indemnizaciones graciables Informe sobre Cuentas Especiales y Fondos Fiduciarios creados y cerrados durante el ejercicio financiero finalizado el 31 de diciembre de 2003 Análisis histórico de las contribuciones pagaderas por cobrar

6 170 EX/22 - pág. 7 INFORME FINANCIERO DEL DIRECTOR GENERAL SOBRE LOS ESTADOS DE CUENTAS DE LA UNESCO ORRESPONDIENTES AL EJERCICIO FINANCIERO CERRADO EL 31 DE DICIEMBRE DE 2003 Situación financiera de los ingresos y gastos en el conjunto del ejercicio bienal 1. En , la UNESCO incurrió por primera vez en gastos del programa que ascendieron a más de mil millones de dólares (exceptuando los fondos mutuos y de prestaciones al personal), que en más del 50% correspondieron a actividades no pertenecientes al Programa Ordinario. Esos gastos se pueden recapitular de la siguiente manera: Fondo General (GEF - Cuadro 1.1) Otros fondos pertenecientes a la UNESCO (PPF Cuadro 1.2) Total, Recursos financieros pertenecientes a la UNESCO (A) Fondos Fiduciarios del Programa PFF-Cuadro 1.3) menos las transferencias del Fondo General miles de dólares % miles de dólares % , , , , , , (56.750) 49,77 (4,96) (54.495) 45,32 (5,59) Total, Fondos Fiduciarios del Programa (B) , ,73 Total, Fondos del Programa - (A) más (B) , ,00 Este excelente resultado se ha podido obtener gracias a los aumentos siguientes: Fondo General 16,8 millones de dólares + 3,10% Otros recursos financieros pertenecientes a la UNESCO 24,7 millones de dólares + 55,01% Fondos Fiduciarios del Programa 125,5 millones de dólares + 21,35% El aumento del Fondo General (Programa Ordinario) se debió en gran parte a la transferencia de fondos del ejercicio y al incremento del porcentaje de ejecución en el bienio Los demás recursos financieros pertenecientes a la UNESCO se vieron afectados por el gran aumento de la partida de gasto destinada al Plan de Renovación, así como por el aumento de los gastos de apoyo del programa destinados a actividades presupuestarias. El aumento considerable de los Fondos Fiduciarios del Programa (actividades extrapresupuestarias) se debió principalmente a los Institutos, especialmente el CIFT y el IIPE, y también al programa Petróleo por alimentos (Iraq) y al fondo fiduciario de autobeneficio constituido por Brasil. Obligaciones por liquidar 2. En su informe sobre el último ejercicio bienal, la Auditora Externa recomendó que la UNESCO debe aplicar un mecanismo que garantice que al término del ejercicio financiero sólo quedan obligaciones válidas en las cuentas, y estas obligaciones deberían ser objeto de una evaluación constante en cuanto a su validez y su cuantía. La UNESCO tomó esta recomendación muy en serio para la totalidad de sus sectores de actividad (Programa Ordinario y actividades extrapresupuestarias) y, además del trabajo regular de examen en curso, efectuó un examen final global muy detallado de las actividades realizadas durante el ejercicio. Este trabajo, que tuvo por resultado la anulación de numerosas obligaciones y compromisos sin validez, se pone de manifiesto con la reducción del saldo pendiente total que ascendía a 81 millones de dólares a finales de 2001 y pasó a ser de 64 millones de dólares a finales de Tesorería 3. La UNESCO desempeña una función central de tesorería constituida en gran parte por euros y dólares estadounidenses gestionando el efectivo y tratando de reducir los riesgos financieros en beneficio del conjunto de la Organización. La UNESCO adopta una política prudente de inversiones de los fondos

7 170 EX/22 - pág. 8 disponibles, que se invierten principalmente en depósitos a plazo fijo en cuentas abiertas en bancos internacionales de primera importancia. Asimismo, la Organización utiliza una serie de mecanismos para concentrar el efectivo a fin de administrarlo eficazmente, respetando la naturaleza de la mayoría de los fondos fiduciarios (816 millones, es decir el 90% del total al 31 de diciembre de 2003). 4. Durante el ejercicio bienal, la gestión de la tesorería se ha tenido que efectuar en un contexto de amplias fluctuaciones de los tipos de cambio, en particular la apreciación del valor del euro en un 42% con respecto al dólar estadounidense entre enero de 2002 y diciembre de Globalmente, el Programa Ordinario se protegió de manera satisfactoria con el sistema de asignación mixto. Los fondos extrapresupuestarios experimentaron pérdidas por el tipo de cambio que fueron compensadas con los ingresos por concepto de intereses, conforme a las prácticas aplicadas en el pasado. 5. El monto de 98 millones de dólares de contribuciones adeudado por los Estados Miembros al 31 de diciembre representa casi tres meses de gastos y una cantidad cuatro veces superior a la del Fondo de Operaciones. Esto constituye un motivo de preocupación importante, por lo cual se insta a todos los Estados Miembros que deben dinero a la Organización a que liquiden sus deudas pendientes lo antes posible. Pese a esto, una gestión esmerada ha permitido evitar el recurso a préstamos externos durante el ejercicio bienal. Ingresos diversos 6. Tal como se explica en la Nota 15 de los estados de cuentas, hay disponible una cantidad de cinco millones de dólares para su distribución entre algunos Estados Miembros, de conformidad con la Resolución 32 C/66. Teniendo en cuenta que los fondos disponibles no alcanzan la cantidad máxima de 12,9 millones de dólares autorizada por la Conferencia General, el saldo disponible se distribuirá proporcionalmente entre algunos Estados Miembros en enero de 2005, en concepto de ajuste de sus contribuciones del año 2003, de conformidad con lo decidido. Sistema Financiero y Presupuestario (FABS) 7. En 1999, la Conferencia General aprobó la propuesta de la UNESCO de renovar su sistema financiero y presupuestario informatizado. Se creó un equipo encargado del proyecto para aplicar el sistema FABS con el objetivo de ponerlo en funcionamiento el 1º de enero de Este objetivo se alcanzó en la Sede y, a pesar de algunos problemas iniciales en 2002, el nuevo sistema administró el presupuesto y las cuentas de la Organización durante todo el bienio Los Estados Miembros recordarán que la UNESCO fue objeto de críticas por la tardía elaboración de sus cuentas con el antiguo sistema. Por consiguiente, constituye un motivo de gran satisfacción anunciar que las cuentas del bienio se cerraron satisfactoriamente a su debido tiempo gracias al nuevo sistema, y que los estados financieros se comunicaron a la Auditora Externa el 31 de marzo de 2004, tal y como exige el Reglamento Financiero. Obligaciones en materia de prestaciones al personal 8. De conformidad con los usos anteriores, la UNESCO, como la mayoría de los organismos del sistema de las Naciones Unidas, no suele tener en cuenta en sus estados financieros las obligaciones relativas al pago de las vacaciones anuales acumuladas y las indemnizaciones por cese en el servicio y repatriación, así como a la financiación de la atención médica después del cese en el servicio. Esas obligaciones no registradas se desglosan en la Nota 12 de los estados de cuentas y representan una cantidad total de 355 millones de dólares aproximadamente. Aunque este procedimiento contable es aceptable en el contexto de las normas de contabilidad del sistema de las Naciones Unidas, las normas internacionales en materia de contabilidad exigen que se constituyan reservas para la totalidad de esas obligaciones futuras. De ahí que algunas organizaciones del sistema de las Naciones Unidas hayan empezado a constituir paulatinamente reservas para financiar esas obligaciones. La UNESCO presentará al Consejo Ejecutivo un documento por separado con las opciones existentes para tratar estas cuestiones, a fin de que lo examine con vistas a transmitirlo eventualmente a la Conferencia General.

8 170 EX/22 - pág. 9 Auditora General del Canadá A la Conferencia General de la UNESCO DICTAMEN DE LA AUDITORA EXTERNA He examinado los estados de cuentas (activo, pasivo y reservas y saldos de fondos) de la Organización de las Naciones Unidas para la Educación, la Ciencia y la Cultura (UNESCO) al 31 de diciembre de 2003, así como los estados de ingresos y gastos y modificaciones de las reservas y los saldos de fondos, de movimientos de efectivo de los recursos financieros pertenecientes a la Organización y de las consignaciones de créditos del Fondo General para el ejercicio financiero cerrado en esa fecha. De esos estados financieros es responsable el Director General. Mi responsabilidad consiste en formular un dictamen acerca de los estados financieros sobre la base de mi labor de auditoría. He comprobado las cuentas de conformidad con las normas comunes de auditoría del Grupo de Auditores Externos de las Naciones Unidas, de los organismos especializados y del Organismo Internacional de la Energía Atómica, conformes a las normas internacionales de auditoría. En virtud de esas normas, he debido planificar y llevar a cabo una auditoría para asegurarme en forma razonable de que los estados financieros no contienen inexactitudes importantes. Realizar una auditoría supone evaluar y verificar, tal como estime necesario la persona encargada de la auditoría, los comprobantes de las cantidades y consignaciones que figuran en los estados de cuentas y evaluar los principios contables utilizados y las estimaciones importantes realizadas por el Director General, así como juzgar la presentación general de los estados de cuentas. Creo que la comprobación de cuentas que he efectuado proporciona una base razonable para mi dictamen. En mi opinión, en todos los aspectos importantes estos estados de cuentas presentan fielmente la situación financiera de la Organización de las Naciones Unidas para la Educación, la Ciencia y la Cultura al 31 de diciembre de 2003, así como los resultados de sus operaciones y las modificaciones de las reservas y saldos de fondos, los movimientos de efectivo de los recursos financieros pertenecientes a la UNESCO y la situación de las consignaciones de su Fondo General para el ejercicio bienal que se cerró en esa fecha, de conformidad con los principios contables de la Organización definidos en la Nota 2 adjunta a los estados de cuentas financieros, que se aplicaron de la misma manera que para el ejercicio económico precedente. Además, a mi juicio, las transacciones de la UNESCO de las que he tomado conocimiento durante mi examen de los estados de cuentas se han efectuado, en todos los aspectos significativos, de conformidad con el Reglamento Financiero y las autorizaciones de los órganos deliberantes de la UNESCO. De conformidad con el Artículo 12.9 del Reglamento Financiero he presentado también un informe más detallado sobre la auditoría de los estados financieros de la UNESCO que he efectuado. Sheila Fraser, FCA Auditora General del Canadá Auditora Externa de la UNESCO Ottawa (Canadá) 16 de julio de 2004

9 170 EX/22 - pág. 10 APROBACIÓN DE LOS ESTADOS DE CUENTAS CORRESPONDIENTES AL EJERCICO FINANCIERO CERRADO EL 31 DE DICIEMBRE DE 2003 Preparados por Aprobados por Mark L. Warren Contralor Koichiro Matsuura Director General

10 STATEMENT I UNESCO STATEMENT OF INCOME AND EXPENDITURE AND CHANGES IN RESERVES AND FUND BALANCES FOR THE FINANCIAL PERIOD ENDED 31 DECEMBER 2003 (Expressed in '000s US dollars) PROPRIETARY FUNDS PROGRAMME FIDUCIARY FUNDS General Fund Other Programme Staff Inter-fund (Regular Programme) Proprietary Total Proprietary Funds Fiduciary Fiduciary Eliminations Funds Funds Funds "GEF" "OPF" "PFF" "SFF" Total Managed Funds (Schedule) (1.1) (1.2) (1.3) (1.4) INCOME Assessed contributions 559, , ,384 6, , ,674 Voluntary contributions 3,769 5,836 9,605 10, , , ,653 Revenue producing activities 12,558 12,558 12, ,083 26,640 23,865 Funds received under inter-organization arrangements 131, ,877 67,395 Allocations from other funds (regular programme) 13,578 13,578 14,882 22,332 13,722 (49,632) Income for services rendered 20,840 20,840 18, ,722 (20,840) 14,440 12,727 Investment income 1,425 5,907 7,332 10,702 13,438 38,364 59,134 75,907 Currency exchange adjustments and other 8,478 5,461 13,939 3,127 2,337 7,292 23,568 (8,725) TOTAL INCOME 573,153 64, , , ,708 86,183 (70,472) 1,294,752 1,117,496 EXPENDITURE Expenditure 559,624 69, , , ,417 42,625 (70,472) 1,168,872 1,000,092 TOTAL EXPENDITURE 559,624 69, , , ,417 42,625 (70,472) 1,168,872 1,000,092 EXCESS (SHORTFALL) OF INCOME OVER EXPENDITURE (a) 13,529 (5,498) 8,031 26,767 74,291 43, , ,404 Increase in land and buildings (Note 11) Savings on prior year obligations Transfers (to)/from reserves (15,093) 15,093 Distribution to members of USLS (31,931) (31,931) (39,018) Decrease in budgetary surpluses (Note 4) (836) (836) (836) Other adjustments to reserves and fund balances 6,181 2,975 9,156 (847) 7,501 3,903 20,560 (1,331) Reserves and fund balances, beginning of period 112,029 36, , , ,655 33, , ,678 RESERVES AND FUND BALANCES, END OF PERIOD 115,812 49, , , ,447 49, , ,895 The accompanying notes and schedules are an integral part of the financial statements. (a) Represented by: Budget surplus - Statement IV 2,110 Currency clearing account (5,592) Other exchange adjustments 5,638 Miscellaneous income 4,285 United States Special Account - OPF 15,093 Use of carry-forward funds (8,005) 13, EX/22 - page 11

11 UNESCO STATEMENT OF ASSETS, LIABILITIES AND RESERVES AND FUND BALANCES AS AT 31 DECEMBER 2003 (Expressed in '000s US dollars) STATEMENT II 170 EX/22 - page 12 PROPRIETARY FUNDS PROGRAMME FIDUCIARY FUNDS General Fund Other Programme Staff (regular programme) Proprietary Inter-fund Total Proprietary Funds Fiduciary Fiduciary Inter-fund Funds Eliminations Funds Funds Eliminations Total Managed Funds "GEF" "OPF" "PFF" "SFF" (Schedule) (2.1) (2.2) (2.3) (2.4) ASSETS Cash and term deposits (Note 6) 64,571 21,793 86,364 51, , , , ,416 Investments (Note 7) 5,548 89,257 94,805 90,783 Accounts receivable Assessed contributions receivable from Member States (Note 8) 97,731 97,731 74,068 97,731 74,068 Inter-fund balances 14,128 83,647 (83,647) 14,128 3,668 17,351 2,174 (33,653) Other (Note 9) 720 3,403 4,123 6,055 4,444 48,640 57,207 48,463 Other assets (Note 10) 164 1,152 1,316 2,839 1,901 2,344 5,561 5,365 Land and buildings (Note 11) 72,891 72,891 72,891 72,891 72,891 TOTAL ASSETS 250, ,995 (83,647) 276, , , ,563 (33,653) 1,136, ,986 LIABILITIES Payments or contributions received in advance 21,456 21,456 8,626 21,456 8,626 Loan for IBE building (Note 11) 1,938 1,938 1,940 1,938 1,940 Unliquidated obligations 25,115 5,199 30,314 29,487 33,249 63,563 80,767 Accounts payable Inter-fund balances 76,076 40,191 (83,647) 32,620 (8,035) 1,033 (33,653) Other 9,271 13,056 22,327 16,453 6,451 5,536 34,314 39,215 Members' deposits 515, , ,500 Other liabilities 537 1,766 2,303 13,559 3,368 13,273 18,944 17,043 TOTAL LIABILITIES 134,393 60,212 (83,647) 110,958 62,030 44, ,542 (33,653) 655, ,091 RESERVES AND FUND BALANCES Working Capital Fund [Note 3] 30,500 30,500 25,000 30,500 25,000 Capital funds relating to land and buildings (Note 11) 70,953 70,953 70,951 70,953 70,951 Operating reserves (Note 5) 1,695 1,695 3,643 9,116 22,063 32,874 25,521 Balances relating to projects funded by donors 5, , , ,104 Budgetary surpluses (Note 4) 7,255 7,255 8,091 7,255 8,091 Other surpluses (Note 5) 7,104 48,088 55,192 36,040 16,247 26,958 98,397 60,228 TOTAL RESERVES AND FUND BALANCES 115,812 49, , , ,447 49, , ,895 TOTAL LIABILITIES, RESERVES AND FUND BALANCES 250, ,995 (83,647) 276, , , ,563 (33,653) 1,136, ,986 The accompanying notes and schedules are an integral part of the financial statements.

12 170 EX/22 page 13 STATEMENT lll UNESCO PROPRIETARY FUNDS (General, Working Capital and Other) STATEMENT OF CASH FLOW FOR THE FINANCIAL PERIOD ENDED 31 DECEMBER 2003 (Expressed in '000s US dollars) CASH FLOWS FROM OPERATING ACTIVITIES Net excess of income over expenditure 8,031 22,467 Decrease (increase) in contributions receivable (23,663) 26,856 Decrease (increase) in other accounts receivable 1,932 (495) Decrease in other assets 1,523 2,783 Increase in contributions or payments received in advance 12,830 8,223 Increase (decrease) in accounts payable 5,874 (190) Increase in unliquidated obligations Decrease in other liabilities (11,256) (520) NET CASH FROM OPERATING ACTIVITIES (3,902) 59,323 CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES Decrease (increase) in inter-fund balances receivable (10,460) 2,173 Increase in inter-fund balances payable 40, Decrease in borrowings (15,133) Decrease in loan for IBE building (2) (162) NET CASH USED FROM INVESTING AND FINANCING ACTIVITIES 30,193 (12,459) CASH FLOWS FROM OTHER SOURCES Distribution under positive incentive scheme (836) (675) Savings or cancellation of prior periods' obligations 1,174 (4) Other adjustments to reserves and fund balances 8,477 NET CASH USED FROM OTHER SOURCES 8,815 (679) NET INCREASE IN CASH AND TERM DEPOSITS 35,106 46,185 CASH AND TERM DEPOSITS, BEGINNING OF PERIOD 51,258 5,073 CASH AND TERM DEPOSITS, END OF PERIOD 86,364 51,258

13 170 EX/22 - page 14 UNESCO GENERAL FUND STATEMENT IV STATUS OF APPROPRIATIONS REGULAR AND PARTICIPATION PROGRAMMES FOR THE FINANCIAL PERIOD ENDED 31 DECEMBER 2003 (Expressed in '000s US dollars) Appropriations Expenditure Appropriation line 31 C/5 approved Carry-forward funds from 2000/2001 Authorized transfers Other credits 31 C/5 approved as adjusted Deliveries/ Disbursements ULOs/UDOs Total Unobligated balance PART I GENERAL POLICY AND DIRECTION A. Governing bodies 1. General Conference 6, ,413 5, , Executive Board 7, ,903 7, , Total Part I.A 14, ,316 12, ,280 1,036 B. Direction 16, ,684 15, ,613 1,071 (Including: Directorate; Office of the Director-General; Internal Oversight; International Standards and Legal Affairs) C. Participation in the Joint Machinery of the United Nations System 2, ,489 2, ,503 (14) TOTAL, PART I 32,471 1,018 33,489 30, ,396 2,093 PART II PROGRAMMES AND PROGRAMME RELATED SERVICES A. Programmes Major Programme I - Education 94,092 2,504 1,380 1,346 99,322 89,794 5,154 94,948 4,374 Major Programme II - Natural sciences 51, , ,811 48,454 2,480 50,934 2,877 Major Programme III - Social and human sciences 28, ,755 26,541 1,733 28,274 1,482 Major Programme IV - Culture 43,850 1, ,522 42,604 2,134 44,738 1,784 Major Programme V - Communication and information 33, ,572 29,597 3,043 32,640 1,932 UNESCO Institute for Statistics 7,320 7,320 7, ,318 2 Total, Part II.A 258,776 5,194 4,645 2, , ,008 14, ,852 12,451 B. Participation Programme 22,000 22,000 21, , C. Programme Related Services 1. Coordination of action to benefit Africa 2, ,756 2, , Fellowships Programme 1, ,003 1, , Public information 20, ,045 17, ,289 2,756 Total, Part II.C 24, ,804 22, ,891 2,913 PART III SUPPORT FOR PROGRAMME EXECUTION AND ADMINISTRATION TOTAL PART II 305,741 5,334 5,344 2, , ,952 15, ,678 15,429 A. Strategic planning and programme monitoring 6, ,723 5, , B. Budget preparation and monitoring 4, ,361 3, , C. Field management and coordination 48,953 1,171 1,128 1,057 52,309 49,506 1,556 51,062 1,247 D. External relations and cooperation 22, ,626 23, ,395 (1,768) E. Human resources management 25, ,361 25, , F. Administration 88,686 1,100 3,609 93,395 94,976 4,501 99,477 (6,082) G. Renovation of Headquarters Premises 6,292 1,890 8,182 8,342 8,342 (160) TOTAL, PART III 201,998 2,671 8,206 1, , ,150 7, ,857 (4,899) TOTAL, PARTS I - III 540,210 8,005 14,568 3, , ,594 24, ,930 12,623 Reserve for reclassifications 1,500 (1,499) 1 1 PART IV ANTICIPATED COST INCREASES 13,691 (13,691) Absorption of expenditure relating to the previous biennium (102) TOTAL, PARTS I - IV 555,401 8,005 (622) 3, , ,696 24, ,032 12,522 Less: Amount to be absorbed during the execution of the programme and budget within the limits of the approved total budget (11,034) 622 (10,412) (10,412) TOTAL APPROPRIATION APPROVED AS ADJUSTED 544,367 8,005 3, , ,696 24, ,032 2,110

14 170 EX/22 page 15 UNESCO NOTES TO THE FINANCIAL STATEMENTS 1. OBJECTIVES (Purpose, mandate and governance of the Organization) (a) (b) The United Nations Educational, Scientific and Cultural Organization (UNESCO) was created in London on 16 November 1945 by governments of the States Parties to contribute to peace and security by promoting collaboration among the nations through education, science and culture in order to further universal respect for justice, for the rule of law and for human rights and fundamental freedoms which are affirmed for the peoples of the world, without distinction of race, sex, language or religion, by the Charter of the United Nations Organization. As one of the Specialized Agencies referred to in Article 57 of the Charter of the United Nations Organization, the provisions of Articles 104 and 105 of that Charter concerning the legal status of that Organization, its privileges and immunities, apply in the same way to UNESCO. UNESCO is governed by a General Conference, consisting of the representatives of its Member States, which determines the policies and main lines of work of the Organization. The Executive Board, which consists of 58 Member States elected by the General Conference, takes, in accordance with the decisions of the General Conference, all necessary measures to ensure the effective and rational execution of the programme by the Director-General. 2. SIGNIFICANT ACCOUNTING POLICIES Introduction The financial statements have been prepared in accordance with the provisions of UNESCO s Financial Regulations and with stated accounting policies as described below. These accounting policies conform to the United Nations System Accounting Standards which provide a framework for accounting and financial reporting in the United Nations system. The financial period of UNESCO is a biennium and consists of two consecutive calendar years, beginning with an even-numbered year. The financial statements are presented in thousands ( 000s/K) of United States dollars ($). (a) Financial Statement presentation In conformity with the framework for financial reporting in the United Nations System, the financial statements are prepared on a combined basis, which includes the accounts of all the funds managed by UNESCO with a sub-grouping for UNESCO Proprietary Funds (GEF and OPF), on which the Statement of Cash Flow is presented at the end of each financial period, followed by Programme Fiduciary Funds (PFF) and Staff Fiduciary Funds (SFF). Elimination columns show adjustments for inter-fund transfers and balances. Managed Funds are disclosed in the following business areas: (1) General Fund (GEF) includes both the General and Working Capital Funds set up in accordance with Financial Regulations 6.1 and 6.2.

15 170 EX/22 page 16 (2) Other Proprietary Funds (OPF) include Revenue Generating Activities, Programme Support Costs for Special Accounts and Trust Funds, the Staff Compensation Fund, the Terminal Payments Fund, the Staff Housing Loan and the Headquarters Special Accounts for new management and monitoring instruments (FABS) and building renovations. The United Kingdom and United States Special Funds are also included under this grouping. These funds are used to carry out the programmes, or to group other authorized expenditure, of UNESCO. The residual right of ownership of all of these funds is ultimately vested in Member States. The Funds have been established in accordance with Financial Regulation 6.6 and normally have individual special financial regulations. (3) Programme Fiduciary Funds (PFF) include institutes, special accounts and trust funds set up in accordance with Financial Regulation 6.6. They are used to carry out extrabudgetary programme activities in accordance with the respective agreements signed between UNESCO and the related parties or other legal authority. (4) Staff Fiduciary Funds (SFF) are funds that have been established for the benefit of UNESCO s staff members, namely the Medical Benefits Fund, the UNESCO Staff Savings and Loans Services (USLS), UNESCO Commissary Fund (UCF) and the UNESCO Restaurant Service (URS) with the residual right of ownership totally or partially vested in staff or retired staff members. The resources of each fund in the Programme Fiduciary Funds and the Staff Fiduciary Funds can only be used for the purposes for which the respective fund has been established. (b) Income recognition Income from assessed contributions represents a legal obligation of Member States, which is recognized as income in the biennium in which it becomes due and payable. No provision is made for delays in the collection of assessed contributions. Voluntary contributions are recognized when funds are received. Other sources of income are recorded on an accrual basis of accounting. A provision for doubtful receivables is recorded at the end of the financial period to recognize the risk of non-receipt of certain amounts. (c) Expenditure recognition Expenditure includes amounts for goods supplied and services rendered in the financial period as well as amounts for legal obligations of the financial period. Expenditure is recorded on an accrual basis of accounting except for certain employee benefits. During the financial period, the Finance and Budget System (FABS) was implemented at Headquarters. As a result of this, certain transactions and balances resulting from Headquarters processing are no longer grouped in the same way as in the past.

16 170 EX/22 page 17 Unliquidated Obligations (ULOs) Field office ULOs are consistent with past practice whereby in the legacy systems, the vendor payment accounts and certain other liability amounts were combined in the Unliquidated Obligations (ULOs) account as at the end of the biennium. Headquarter ULOs consist only of Undelivered Orders (UDOs) or obligations that are covered by purchase orders or contracts but for which the goods or services are not yet received as at the end of the biennium. UNESCO employees are entitled to annual leave, termination and repatriation grant entitlements. The Organization contributes an amount equal to the employees share of medical costs. The cost of these benefits is normally recognized as an expense in the financial period in which they are paid. However, a Terminal Payment Fund (TPF) reserve for repatriation grant and other post-termination entitlements is maintained by appropriate transfers from certain non-general Fund accounts for the benefit of staff financed by these accounts. Acquisitions of non-expendable equipment, including furniture, computers and other office equipment and motor vehicles as well as maintenance and repairs to buildings are charged to operations in the financial period in which the expenditure is contracted. A figure for non-expendable equipment (referred to as Inventories) is given in Note 13 of these Financial Statements. (d) Translation of currencies Transactions carried out during the period in currencies other than United States dollars, except for budgetary income and expenditure in euros of the regular and Participation Programmes of the General Fund, are translated to United States dollars using the United Nations operational rate of exchange at the date of the transaction. For budgetary purposes, General Fund expenditures (regular and Participation Programmes) in euros are translated to United States dollars using UNESCO constant budget rates. The difference between the translation at constant and operational rates of exchange is charged or credited to the currency clearing account. Likewise, the differences between the operational rates of exchange at which the assessed contributions of the General Fund are brought to account are also credited or debited to this account. Any balance under the currency clearing account at the end of the biennium shall be added to or deducted from Miscellaneous Income. A more detailed breakdown of the Currency Clearing Account is given in Note 16 to these Financial Statements. Monetary and non-monetary balances carried at fair value are converted using the United Nations rate of exchange at 1 January of the year following the end of the financial period. Non-monetary balances carried at historical cost are converted using the United Nations rate of exchange at the date of the transaction. (e) Land and buildings Land and buildings are carried at historical purchase cost except for donated properties where land is shown at nominal valuation and structures at insurance valuation as of the

17 170 EX/22 page 18 balance sheet date. Major construction and renovations in progress are recorded at cost, which includes material, direct labour and related overhead and is capitalized when a project is completed. No provision is made for depreciation since the cost is charged to expenditure as approved by the General Conference. (f) Pension fund participation UNESCO is a member organization participating in the United Nations Joint Staff Pension Fund (UNJSPF) which was established by the United Nations General Assembly to provide retirement, death, disability and related benefits. The Pension Fund is a defined benefit plan. The financial obligation of the Organization to the UNJSPF consists of its mandated contribution at the rate established by the United Nations General Assembly together with any share of any actuarial deficiency payments under Article 26 of the Regulations of the Fund. Such deficiency payments are only payable if and when the United Nations General Assembly has invoked the provision of Article 26, following determination that there is a requirement for deficiency payments based on an assessment of the actuarial sufficiency of the Fund as of the valuation date. At the time of this report the United Nations General Assembly has not invoked this provision. (g) Investments Investments are recorded at cost adjusted for amortization of premiums or discounts to maturity or market value, if significant. 3. FUNDS (a) General Fund A General Fund has been established for the purpose of accounting for the expenditure of the Regular Programme appropriation voted by the General Conference of UNESCO for a given financial period. It is financed from assessed contributions from Member States. Appropriations, which are voted by the General Conference, are available for obligation during the financial period to which they relate and for a further twelve months to the extent they are required to discharge obligations incurred during that financial period. In addition to the appropriations voted by the General Conference, the Director-General is authorized by Financial Regulation 7.3 to accept voluntary contributions, gifts, bequests and subventions. Such receipts are shown as voluntary contributions in Statement I and as Other credits in Statement IV. Furthermore, as authorized by the General Conference, the carry forward of unspent balance from the previous biennium is identified separately in Schedule 1.1 and Statement IV. (b) Working Capital Fund A Working Capital Fund has been established in an amount and for purposes to be determined from time to time by the General Conference. It is financed by advances from Member States made in accordance with the scale of assessments as determined by the General Conference. The authorized level of the fund for was K$25,000 ( K$25,000) to which was added K$5,500 due to assessments made on new

18 170 EX/22 page 19 member states, hence the closing balance of K$30,500. By 32 C/Resolution 68, the authorized level of the fund was established to K$28,000 as of 1 January (c) Trust funds, reserve and special accounts Trust funds, reserve and special accounts are established by the Director-General and are reported to the Executive Board. They are administered in accordance with the Financial Regulations of UNESCO unless otherwise provided. Trust Funds and Special Accounts are financed principally by voluntary donations. They are organized in three groups, namely, Institutes, Self-Benefiting Trust Fund- Brazil and Other. Details of Other, their sources of income and the projects they support are detailed in Schedule INCREASE/DECREASE IN BUDGETARY SURPLUSES Budgetary surpluses for a financial period, after deducting therefrom any contributions of Member States relating to that financial period which remain unpaid, shall, in accordance with Financial Regulations 4.3 and 4.4, unless otherwise determined by the General Conference, be apportioned among Member States in proportion to their assessed contributions for that financial period and surrendered to each Member State once its contribution for that financial period has been paid in full. The balance of budgetary surplus is summarized as follows: Un-apportioned surpluses relating to the budgets of previous financial periods: $ 000s Not yet available for apportionment 1,958 1,958 Available for apportionment Subtotal Surpluses apportioned but not surrendered 1,976 5,279 2,812 5,279 Total (Statement II) 7,255 8,091 However, in accordance with 31 C/Resolution 53 (III) the existing experimental scheme to encourage prompt payment of contributions should be continued for a further six-year period. Consequently, the amount of K$18 available for apportionment shall be included in the balance available for distribution under that scheme. 5. OPERATING RESERVES AND OTHER SURPLUSES (i) Operating reserves Operating reserves have been created within the legislative authority of certain funds as is deemed to be required for the purpose of sound administration or legal obligation and are summarized as follows:

19 170 EX/22 page Increase/ (Decrease) Administrative reserves $ 000s Public Information Liaison and Relations Fund 1,500 2,720 (1,220) International Centre for Theoretical Physics (ICTP) International Institute for Education Planning (IIEP) 5,789 4,130 1,659 2,883 2, UNESCO Institute of Statistics (UIS) Currency fluctuation reserves 10,616 9,557 1,059 Public Information Liaison and Relations Fund (PILRF) (748) (748) Staff Savings reserves UNESCO Savings and Loan Services (USLS) 22,063 15,041 7,022 22,063 15,041 7,022 Other reserves Headquarters Utilization Fund (HQF) Total (Statement II) 32,874 25,521 7,353 (ii) Other surpluses (a) Other surpluses consist of the budget surplus of the regular programme for the current biennium to which is added (or deducted if negative) the net amount of all miscellaneous income earned for the biennium after taking into account currency exchange adjustments and the balance of the currency clearing account. Included also are other General Fund surpluses; surpluses on other proprietary funds and surpluses on fiduciary funds. Apart from surpluses of the regular programme and certain other funds, to which special rules apply, surpluses can be carried forward from one financial period to the next.

20 170 EX/22 page 21 (b) An overall summary of all other surpluses is given in the following table: $ 000s Increase/ (Decrease) Proprietary funds Regular programme (Note 5(c)) 7,104 7,987 (883) United Kingdom Special account 806 (806) Total General Fund 7,104 8,793 (2,199) Other Proprietary Funds 48,088 26,537 21,551 Fiduciary funds 55,192 35,330 19,862 Special Accounts with Financial Allocations 16,247 5,738 10,509 Employee Benefit Funds 26,958 19,160 7,798 43,205 24,898 18,307 Total (Statement II) 98,397 60,228 38,169 (c) The surplus of the regular programme is reconciled to the balance available for distribution under the positive incentive scheme to encourage prompt payment of contributions as follows: Excess of Regular Programme Income over Expenditure (Schedule 1.1) Unspent balance of appropriations from (Note 5 (ii) (d)) US Special Account transferred to OPF Reserves Adjustment budget surplus available for apportionment Unspent balance on Use of carry-forward funds $ 000s 21, (15,093) (18) 280 7, Other surplus (Schedule 2.1) 7,104 7,987 Adjustment budget surplus available for apportionment Less: surplus available for carry-forward in accordance with 32 C/Resolution 64 (2,110) (8,005) Balance available for distribution under the positive incentive scheme in accordance with 32 C/Resolution 66 (see note 15) 5,

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