EB43/X4
3 January 1969
WORLD HEALTH ORGANIZATION
ORGANISATION MONDIALE DE LA SANTÉ
INDEXED
EXECUTIVE BOARD
Forty-third Session
Provisional agenda item 3,4
SUPPLEMENTARY BUDGET ESTIMATES FOR 1969
Report by the Director-General
1•
Introduction
1.1 In accordance with Financial Regulation 3.10, the Director-General is submitting
supplementary estimates for 1969 comprising additional budgetary requirements for that
year as set forth below, which were not foreseen when the programme and budget estimates
for 1969 were prepared.
Financial Regulation 3.10 reads as follows:
"Supplementary estimates may be submitted to the Board by the Director-General whenever
necessary to increase the appropriations previously approved by the Health Assembly.
Such estimates shall be submitted in a form and manner consistent with the annual
budget estimates".
1.2 As explained in paragraph 8 on page XXII of Official Records No 171, the estimates
for 1969 and the proposed estimates for 1970 do not take account of the budgetary
implications for WHO of the decisions taken by the General Assembly of the United Nations
in December 1968 adjusting the salaries for professional and higher category staff and
the maximum amount of the education grant.
1.3 Under provisional agenda item 6.6 the Director-General is submitting a report on
Salaries and Allowances： professional and ungraded categories of posts.
Under provisional
agenda item 6.7 the Director-General is submitting for confirmation by the Executive Board,
in accordance with Staff Regulation 12»2, the amendments to the Staff Rules necessary to
give effect to the revisions in the salaries and allowances of the professional and ungraded
staff, and in the maximum amount of the education grant, recommended by ICSAB and approved
by the General Assembly of the United Nations with effect from 1 January 1969. 2
2.
Budgetary Implications for 1969
於
2.1 Subject to confirmation by the Executive Board of the amendments to the Staff Rules
necessary to give effect, as from 1 January 1969, to the revisions in the salaries and
allowances of staff of the professional and directors category and subject to the approval
by the World Health Assembly of similar adjustments at the ungraded levels, the estimated
additional budgetary requirements of WHO for 1969 would amount to $ 1 569 000.
This
represents the net increase required after taking into account the decrease under other
statutory staff costs resulting from the incorporation into the new salary scales of the
equivalent of one post adjustment class #
•
«
2.2 Subject to confirmation by the Executive Board of the amendments to the Staff Rules
providing for an increase of the amount of education grant to a maximum of $ 1000, referred
to in paragraph 1.3 above, the estimated additional cost in 1969 would amount to $ 85 000.
1
2
Document EB43/11
Document
EB43/12
EB43/14
page
2
The total additional requirements for 1969, for which the Director-General finds it necessary
to submit supplementary budget estimates, would thus amount to $ 1 654 000.
2.3 A summary by appropriation section and by purpose-of-expenditure code of the
supplementary budget estimates for 1969 is attached as Appendix 1; and Appendix 2 shows
by appropriation section (i) the amounts appropriated by the Twenty-first World Health
A s s e m b l y , 1 (ii ) the supplementary estimates, and (iii ) the resultant total estimated
4
obligations for 1969.
3•
Proposed Method of Financing the Supplementary Budget Estimates for 1969
3.1 The Director-General
budget estimates for 1969
assessments on Members.
additional requirement of
of action:
considers that, if possible, the financing of the supplementary
should be so arranged as to preclude the need for additional
Therefore, in order to meet the currently estimated total
$ 1 654 000 the Director-General recommends the following course
3.1.1
Following a provisional transfer from the Working Capital Fund of $ 128 000 to
meet the increased costs in January 1969 of the revised salaries of staff in grades P.l
to D, 2, made tentatively by the Director-General under the authority vested in him by
paragraph 2 of part С of resolution WHA18.14；^
(i )
To transfer from the Working Capital Fund with the prior concurrence of the
Executive Board in accordance with paragraph 2 of part
$ 853 ООО (including the provisional withdrawal by the
$ 128 0 0 0 ) in order to meet the increased costs of the
staff in grades P.l to D.2 for the first six months of
cost for education grant；
(ii)
p
С of resolution WHA18.14厶
Director-General of
revised salaries of
1969 and the additional
To request the Twenty-second World Health Assembly to authorize a transfer from
the Working Capital Fund of $ 801 000 in order to meet the increased cost of
the revised salaries of staff in professional and higher categories for the
last six months of 1969；
3.1.2
In order to reimburse the amounts transferred from the Working Capital Fund the
Director-General further recommends:
(i )
(ii)
That the total amount of $ 1 654 000 transferred from the Working Capital Fund
for the purposes explained above be reimbursed from casual income to the extent
that it is available as at 30 June 1969, and from any savings that the DirectorGeneral may be able to identify during 1969； and
That, notwithstanding the provisions of Financial Regulation 6.4, provision be
included in the proposed programme and budget estimates for 1971 for the
reimbursement of the Working Capital Fund of any outstanding balance which it
may not be possible to finance from casual income available at 30 June 1969
and from savings that may accrue during 1969.
1
Taking account of transfers between appropriation sections proposed by the
Director-General in document EB43/10 (Provisional agenda item 3,2)
2
Handbook of Resolutions and Decisions, 9th ed., p.336
EB43/14
page 3
3.2 Since the amount of casual income available as at 30 June 1969 cannot be determined
at this time, the Director-General suggests that the Executive Board may wish the Ad Hoc
Committee of the Board, meeting prior to the time the Twenty-second World Health Assembly
considers the subject, to review the financial aspects and submit an appropriate
recommendation thereon to the Health Assembly.
3#3
In order to meet the obligations to be incurred for the increased costs prior to a
decision of the Twenty-second World Health Assembly on the supplementary budget estimates
for 1969, the Director-General proposes that, as an exceptional arrangement, the
obligations for salaries and allowances of the staff be initially limited to the first six
months of 1969, even though the internal financial procedures provide that "obligations
are initially established for the whole year for the salaries and allowances of staff
members who are on the payroll at the beginning of the year".
Following the decision
of the Twenty-second World Health Assembly on the supplementary budget estimates for
1969, obligations for salaries and allowances of staff members will be established for
the remainder of the year.
EB43/14
page
4
APPENDIX
SUPPLEMENTARY
B U D G E T E S T I M A T E S FOR
1969
Summary by Appropriation Section and
Purposes of Expenditure
PART II
OPERATING PROGRAMME
SECTION 4：
PROGRAMME ACTIVITIES
Chapter 0 0
Personal services
Salaries and wages
Less : Staff assessment
01
US $
1 769 190
381 890
1 387 300
Net salaries and wages
Total - Chapter 00
Chapter 10
11
12
13
15
Personal allowances
Terminal payments
Pension fund
Staff insurance
Other allowances
70
247
17
(333
Total - Chapter 10
Total - SECTION 4
SECTION 5:
Chapter 0 0
01
REGIONAL
Personal
Salaries
Less :
OFFICES
services
and wages
Staff assessment
769
690
691
100)
3 050
1 390 350
157 110
33 960
123 150
Net salaries and wages
Total - Chapter 00
Chapter 10
11
12
13
15
1 387 300
Personal allowances
Terminal payments
Pension fund
Staff insurance
Other allowances
123 150
6 284
21 994
1 572
(12 200)
Total - Chapter 10
17 650
Total - SECTION 5
140 800
Total - PART II
1 531 150
EB43/14
page 5
Appendix I
PART III
ADMINISTRATIVE SERVICES
SECTION
ADMINISTRATIVE
SERVICES
Chapter 0 0
Personal services
Salaries and wages
Less : Staff assessment
US $
01
144 520
31 150
113 3 7 0
Net salaries and wages
Total 一 Chapter 0 0
Chapter
10
11
12
13
15
Personal allowances
Terminal payments
Pension fund
Staff insurance
Other allowances
5
20
1
(18
Total - Chapter 10
Total - SECTION 7
Total - PART III
Sub-total - PARTS II & III
PART V
SECTION 10:
Chapter 00
01
113 3 7 0
9
786
248
446
ООО)
480
122 850
122 850
1 654 0 0 0
STAFF ASSESSMENT
TRANSFER TO TAX EQUALIZATION FUND
Personal services
Salaries and wages
447
Total - Chapter 0 0
ООО
447 ООО
Total - SECTION 10
447 ООО
Total - PART V
447 ООО
Total 一 A L L PARTS
2 101 000
EB43/14
page
б
APPENDIX II
STATEMENT
APPROVED
SHOWING
ESTIMATES,
BY A P P R O P R I A T I O N
THE PROPOSED
SECTION
SUPPLEMENTARY
A N D T H E T O T A L R E V I S E D E S T I M A T E S FOR
US $
PART I
Total - PART I
PART II
Total 一 PART II
Total - PART III
8
Total - PART IV
Effective working budget
(Parts I, II, III & IV)
PART V
Total - PART V
PART VI
11
782 100
49 880 744
5 363 849
248 100
390 350
140 800
51 271 094
5 504 649
248 100
55 492 693
531 150
57 023 843
3 794 607
122 850
3 917 457
3 794 607
122 850
3 917 457
578 400
578 400
100 000
100 000
678 400
678 400
60 747 800
1 654 000
62 401 800
6 674 000
447 000
7 121 000
6 674 000
447 000
7 121 000
RESERVE
Undistributed
reserve
Total - PART VI
Total - ALL PARTS
1
782 100
STAFF ASSESSMENT
Transfer to Tax Equalization
Fund
10
451 500
206 300
124 300
OTHER PURPOSES
Headquarters building: Repayment
of loans
Revolving fund for teaching and
laboratory equipment
9
451 500
206 300
124 300
ADMINISTRATIVE SERVICES
Administrative services
PART IV
US $
OPERATING PROGRAMME
Programme activities
Regional offices
Expert committees
PART III
US $
Total
revised
estimates
ORGANIZATIONAL MEETINGS
World Health Assembly
Executive Board and its Committees
Regional Committees
7
ESTIMATES
1969：
Approved
Supplementary
estimates
estimates^
Appropriation
section
4
5
6
THE
BUDGET
Resolution WHA21.18 and document EB43/10.
3 940 970
3 940 970
3 940 970
3 940 970
71 362 770
2 101 000
73 463 770