Financial report

A58/26 Page 1

Contents page Introduction ..........................................................................................................................................................3 Unaudited interim financial statements, schedules and notes to the accounts 2004 .........................................................................................................................11 Statements Consolidated statement of income and expenditure and changes in fund balances: all sources of funds ........................................................... Statement I...................................12 Other WHO funds ............................................................................................. Statement I.1................................14 Trust funds – inter-organization arrangements .............................................. Statement I.2................................16 Trust funds – WHO programme activities ..................................................... Statement I.3................................18 Other trust funds and associated entities ......................................................... Statement I.4.............. .................20 Transfers between funds ................................................................................ Statement I, Annex 1 ...................22 Eliminations .................................................................................................... Statement I, Annex 2 ...................23 Statement of assets, liabilities, and fund balances ............................................ Statement II .................................24 Statement of cash flow ..................................................................................... Statement III ................................25 Statement of appropriations for the financial period 2004-2005 ..................... Statement IV ................................26 Notes to the accounts ..................................................................................... .....................................................27

Schedules Cash, deposits and securities .......................................................................... Schedule 1 ...................................38 All Extrabudgetary funds: Summary of 2004 income and expenditure ..................................................... Schedule 2 ...................................39 Assessed contributions – 2004 and prior financial periods ............................ Schedule 3 ...................................40 Miscellaneous Income Account ....................................................................... Schedule 4 ...................................46 Special Account for Servicing Costs ............................................................... Schedule 5 ...................................47 Real Estate Fund .............................................................................................. Schedule 6 ...................................48

A58/26 Page 2

Tables Interim financial implementation of WHO’s programme budget 2004-2005 for the year 2004 .............................................................. .....................................................49 Budget and expenditure summary: Regular budget by organizational level and total other sources ..................................................................................................Table 1 .........................................50 Budget and expenditure summary by area of work - all offices ...................................................................................................Table 2 .........................................51 Budget and expenditure summary – by office ................................................Table 3 .........................................52 Budget and expenditure summary by area of work - by office: ....................................................................................................Table 4 .........................................55 Global (Headquarters) ............................................................................ .....................................................55 Regional Office for Africa ...................................................................... .....................................................56 Regional Office for the Americas ........................................................... .....................................................58 Regional Office for South-East Asia....................................................... .....................................................60 Regional Office for Europe ..................................................................... .....................................................62 Regional Office for the Eastern Mediterranean....................................... .....................................................64 Regional Office for the Western Pacific ................................................. .....................................................66 Financial implementation by category of expenditure and sources of funds .............................................................................................Table 5 .........................................68

Glossary Glossary of budgetary and financial terms........................................................ .....................................................69

A58/26 Page 3

Introduction 1. The Interim Financial Report for the biennium 2004-2005 has been prepared in accordance with United Nations System Accounting Standards and WHO's Financial Regulations and Financial Rules. It shows the financial situation at the end of the first year of the biennium. The format has been revised to simplify the presentation of the information and make it more accessible. The Financial Report of WHO is an important element in the overall framework of accountability and financial integrity of the Organization. It enables Member States and other partners and collaborators to see how the funds that they have made available have been used. The assets and liabilities of the Organization are also shown, and provide assurance that the Organization is managed on a sound basis. Financial highlights are set out below.

Financial highlights (in millions of US dollars) 20002001 20022003 856 20002001 20022003 830

2004

2004 480

Income Regular budget Extrabudgetary resources Voluntary Fund for Health Promotion WHO trust funds and United Nations programmes Total income WHO programme activities Non-WHO programme activities a/ Total income a/

Expenditure 843 423 Regular budget Extrabudgetary resources Voluntary Fund for Health Promotion WHO trust funds and United Nations programmes Total expenditure WHO programme activities Non-WHO programme activities a/ Total expenditure 820

1 117 411 2 371 329 2 700

1 030 290 2 176 434 2 610

747 194 1 364 227 1 591

945 335 2 100 400 2 500

1 017 199 2 046 424 2 470

740 92 1 312 315 1 627

Non-WHO programme activities include trust funds of various programmes and entities, such as the trust fund for the Joint United Nations Programme on HIV/AIDS (UNAIDS); IARC; the Global Fund to Fight AIDS, Tuberculosis and Malaria; and the International Computing Centre.

2.

Expenditure of US$ 1.312 billion was incurred in moving towards achievement of the expected results for the 2004-2005 biennium against a total budget of US$ 2.824 billion (see below). Total income in 2004 for WHO programme activities was US$ 1.364 billion, which compares with US$ 2.176 billion for 2002-2003. In 2002, the first year of the last biennium income for WHO programme activities was US$ 1.0 billion. The higher level of income represents an increase in the overall level of programmatic activity and an improvement in the rate of implementation from 94% in 2002-2003 to 96% in 2004. The rise in the US dollar value of voluntary contributions has contributed to this growth. The trend of rising income is welcome in view of the increasing demands being made on the Organization.

3.

Budget (in thousands of US dollars)

The total budget is: 2000-2001 Regular budget: 2004-2005 effective working budget was appropriated by Fifty-sixth World Health Assembly, May 2003 2004-2005 Other Sources, as noted by the Executive Board at its 113th session, January 2004 Total budget 2002-2003 2004-2005

842 629

855 654

880 111

958 200 1 800 829

1 380 500 2 236 154

1 944 000 2 824 111

A58/26 Page 4

4.

During the six-year period from 2000 to 2005 the level of regular budget has been relatively stable whereas income from other sources has more than doubled. This reflects the changing funding patterns of the Organization. In 2004-2005 the regular budget represents 31.1% of the total budget, compared with 46.8% in 2000-2001.

Financing the budget 5. Table 1 below shows the evolution of income from all sources since 2000. Total income has increased by 18%. Extrabudgetary contributions have increased by 22%, which have in part offset the static regular budget.

Table 1. Assessments, extrabudgetary contributions and other income 2000 - 2004 Regular budget income Total ex trabudgetary contributions Other income

1600 1400 1200 US$ millions

1000 800 600 400 200 0 2000 2001 2002 2003 2004

6.

However, the evolution of extrabudgetary income has not been consistent. Timing of receipt of large contributions and significant shifts in income from certain UN trust funds causes availability of resources to be uneven both in timing and alignment with the approved programme budget. A full analysis of extrabudgetary donations for 2004 is contained in the Annex to the Unaudited Interim Financial Report for the year 2004.1/ Member States are the most important source of voluntary income - approximately 67% or US$ 579.5 million of all extrabudgetary income during 2004, and approximately 57% or US$ 776 million of all extrabudgetary income during 2002-2003, came from Member States, as illustrated in figures 1 and 2 below.

7. 8.

1/

Document A58/26 Add.1

A58/26 Page 5

Figure 1. Extrabudgetary contributions for WHO programme activities received in 2004

Member States 66.6%

United Nations and intergovernmental organizations 17.5%

Private sector 0.8% Interest income 1.7% Supply services funds 2.2% Foundations 6.2% Nongovernmental organizations 3.8% Local governments, cities, institutions 1.2%

Oil for Food 0.3%

Figure 2. Extrabudgetary contributions for WHO programme activities received in 2002-2003 United Nations and intergovernmental organizations 7.9% Private sector Member States 56.8% 5.1% Foundations 8.7% Nongovernmental organizations 3.8% Local governments, cities, institutions 1.5% Oil for Food Supply services funds 1.8% 9.2%

Interest income 5.1%

A58/26 Page 6

9.

Combining regular budget and extrabudgetary income, Member States provided 77% of the total income in 2004.

10. Total contributions from Member States, including both regular budget assessments and voluntary contributions for the year 2004 and for the biennium 2002-2003 are shown in Tables 2 and 3 below using different scales. These charts indicate that the Organization continues to rely heavily on a relatively small number of Member States as a major source of financing of the budget.

Table 2. Assessments and voluntary contributions from Member States for the year 2004 250 Assessments 2004 Voluntary contributions 2004

200 US$ millions

150 100 50 0 St at es of Un Am e ite d K ri ca i ng do m Ca na da Ja pa n Sw ed en Fr an c Ge e rm Ne any the rl a nd s No rw ay Un ite d Ita ly Au str ali a S Al pa lo in th D er en M em mar be k rS ta tes Voluntary contributions 2004

Table 3. Assessments and voluntary contributions from Member States for the biennium 2002-2003 400 350 300 US$ millions Assessments 2004

250 200 150 100 50 0 St at es of Un Am e ite d K ri ca i ng do m Ja pa n Ca n Ne ad a the rl a n Ge ds rm an y No rw ay an ce Sw ed e De n nm ar k Au str Al ali lo a th er Sp M em a be in rS ta tes Fr Ita ly

Un ite d

A58/26 Page 7

11. The regular budget is financed by assessed contributions and Miscellaneous Income. 12. Net assessments in 2004 were US$ 431 million, of which US$ 388 million was collected during the year, a collection rate of 90%, which is consistent with recent years. Arrears of contributions from previous financial periods remain stubbornly high, US$ 99 million at 31 December 2004. Efforts are ongoing with a number of the concerned Member States to resolve these longstanding arrears through repayment plans that are submitted to the Health Assembly for approval. Certain Member States began, during 2004, to make payment of long-term arrears. 13. Miscellaneous Income is used to finance the regular budget by reducing the amount payable on assessed contributions. For 2004-2005 US$ 34 million was budgeted to finance in part the regular budget and to meet the requirements of the adjustment mechanism and the financial incentive scheme. 14. Internal borrowing and draw downs on the Working Capital Fund outstanding at the beginning of 2004 were repaid in full during the year, resulting in US$ 6 million of arrears of assessed contributions being credited to Miscellaneous Income. Further collections of arrears are expected to realize additional Miscellaneous Income in 2005. Consequently it is anticipated that the required amount of Miscellaneous Income will be available to finance the regular budget 2004-2005. 15. The summary of the assessments and internal borrowing from 1996 to 2004 set out in Table 4 below shows that the improvement has been maintained in 2004.

Table 4. Assessments and internal borrowing 1996 - 2004 Outstanding Collected Internal borrow ing

900 800 700 600 US$ millions 500 400 300 200 100

713

744

778

745

388 124 126 94 94 56 64 50 57 43

33

0

1996-1997

1998-1999

2000-2001

2002-2003

2004

A58/26 Page 8

Expenditure 16. During 2004 country and regional offices accounted for 58% of expenditure and global (headquarters) for 42%. This compares with 56% for country and regional offices and 44% for headquarters in 2002-2003. Figure 3 below shows as a percentage expenditure from all sources of funds by office, i.e. global (headquarters) and each regional office, including the country offices for 2004 and the previous two bienniums. 2004 shows a reversal of the rising trend of expenditure by headquarters evidenced in 2002-2003.

Figure 3. Expenditure all sources of funds, regional offices and global (headquarters) 2000-2001, 2002-2003, 2004 (percentage) 2002-2003 2004

2000-2001

Western Pacific 6% 5% The Americas

Europe

Europe

Europe Western Pacific 5%

5% Headquarters

4%

6%

Headquarters

8% 9%

Eastern Mediterranean South-East Asia

4% The Americas 10% Eastern 9% Global (Headquarters)

Western Pacific The Americas 5% 3% Eastern Mediterranean 1 2% 9%

37% Africa

Mediterranean

44% Africa

42%

South-East Asia

Africa 24%

South-East Asia

31%

22%

17. Table 5 below indicates the amounts spent from the regular budget and other sources at regional and global (headquarters) levels for the period 1996 to 2004.

Table 5. Expenditure regular budget and other sources by regional and global (headquarters) levels 1996 - 2004 1600 1400

1200

US$ millions

1000 Other sources expenditure Regular budget expenditure

800

600

400

200

0 96-97 98-99 00-01 Regional 02-03 04 96-97 98-99 00-01 02-03 04 Global (Headquarters)

A58/26 Page 9

18. Detailed information by area of work and by office is shown in the section Interim Financial Implementation of WHO's Programme Budget 2004-2005 for the year 2004, Tables 1, 2, 3 and 4. The overall level of implementation of the regular budget for 2004 is 54.5%. For other sources it is 52% of the total budget for the biennium 2004-2005. Table 2 summarizes expenditure by area of work for all offices by regular budget and by other sources. The areas of Work with the biggest expenditures are immunization and vaccine development (which includes eradication of poliomyelitis); emergency preparedness and response, and informatics and infrastructure services. Implementation rates for areas of work for 2004 vary from 79.8% for Emergency Preparedness and Response to 24.9% for HIV/AIDS. Such variations stem largely from uneven patterns of income. 19. Table 6 shows financial implementation by category of expenditure for 2002-2003 and 2004.

Table 6. Financial implementation by category of expenditure 2002-2003, 2004 (in thousands of US dollars)

2002-2003 Category of expenditure Staff costs Local cost subsidies Translations, printing, data processing Supplies, materials, communications, contributions in kind Consultants/Temporary advisers Travel on official business Furniture and equipment, including information technology Fellowships and other educational activities Research contracts US$ 934 317 251 382 117 73 140 66 55 % 40 14 11 16 5 3 6 3 2

2004 US$ 648 206 181 176 59 48 47 37 28 % 43 13 12 12 4 3 3 2 2

20. The most significant category is staff costs reflecting the fact that WHO is a technical organization. The recent creation of the Knowledge Management department and considerable investments in staff development and other initiatives related to human resources help to ensure that the personnel receive appropriate support. Expenditure on supplies, materials, telecommunications, local costs and fellowships helps to support much of WHO's work in countries. 21. In 2004 expenditure in staff costs rose somewhat because of increases in the salary scale and the weakening of the US dollar. However, bearing these two factors in mind, the level of increase is modest. 22. More detailed information on financial implementation by category of expenditure and by type of fund for 2004 is contained in the section in financial implementation, Table 5.

Liquidity management 23. The financial stability of the Organization depends not only upon timely receipt of income but also on effective management of liquidity and foreign-exchange risk, and investment and foreign-exchange policies, which are drawn up with the aim of preserving capital. The Director-General is advised by an expert advisory committee that regularly reviews performance and makes recommendations on the strategy to adopt in the light of market conditions. Investment management operations 24. Total cash and investments for the Organization at 31 December 2004 were US$ 1.6 billion, the investment of which is summarized in Schedule 1 of this report. These investments represent cash and investment assets for fund balances which total US$ 1.2 billion, as shown in Statement I. The balance of US$ 400 million represents mainly

A58/26 Page 10

funds for unliquidated obligations and Member States advance payment of assessed contributions for 2005. The investments are primarily short term, being held in respect of programmes funded by the regular budget, extrabudgetary and other funds, for which the actual cash expenditures have yet to be made. A total of US$ 350 million are held for longer term funds, primarily the Staff Health Insurance Fund and the Terminal Payments Account. A total of US$ 525 million is invested on behalf of non-WHO entities, as detailed in Note 18. Foreign currency hedging operations 25. The value of certain non-dollar regular budget expenditures has been protected from the impact of the declining value of the US dollar during the biennium. Protection is carried out by entering forward currency and option contracts. A total of US$ 19 million was credited against regular budget expenditures in 2004, resulting from the cash flow of these operations. It is expected that further cash flow will be generated during 2005 to offset the additional dollar cost of non-dollar expenditures in the second year of the biennium. 26. Hedging operations however can protect the Organization only from the exchange-rate fluctuations during the current biennium. At the start of the biennium 2006-2007, it is expected that the weaker dollar will have a significant impact on the purchasing power of that budget, particularly in relation to the Swiss Franc and the Euro. Compared with 2004-2005, it is estimated that the dollar cost of non-dollar expenditures will be approximately US$ 50 million higher in 2006-2007, because of the exchange rate of the US dollar. Compared with 2002-2003, the difference is approximately US$ 100 million.

Conclusion 27. The growth in financial resources and increasing complexity of the demands being made upon the Organization pose challenges for future financial management. Many of the policies and procedures that underpin accountability and financial integrity were developed for a centralized Organization and are supported by information technology systems that reflect this centralized approach. With the creation of the Global Management System modern financial-management policies and practices are being established based upon the best practice followed in the public and private sectors. These new policies will be implemented in 2006-2007 and will lead to greater simplification and clarity in WHO's financial reporting.

A58/26 Page 11

Unaudited interim financial statements, schedules and notes to the accounts 2004

This part of the Unaudited Interim Financial Report presents the overall financial position of the Organization as at 31 December 2004. The relevant statements, notes and supporting schedules have been prepared in compliance with the requirements of the Financial Regulations, Financial Rules and the United Nations System Accounting Standards. The schedules provide background details and explanations in support of individual funds and special accounts administered by the Organization in 2004. The notes to the accounts are an integral part of the financial statements. Where appropriate, comparative figures are provided in respect of the previous biennium.

A58/26 Page 12

Statement I Consolidated statement of income and expenditure and changes in fund balances: all sources of funds for the year 2004 (in thousands of US dollars) Voluntary Fund Regular Budget Reference for Health a/

Other WHO funds (Statement I.1)

Promotion (A58/26 Add. 1)

(Schedule 3)

Income: Assessed contributions: For the effective working budget (2004) Adjustment mechanism Financial incentive scheme New and formerly inactive Members Total assessed contributions Voluntary contributions: WHO programme activities Non-WHO programme activities Other income: Assessment relief forgone by Member States Revenue-producing activities Funds under inter-organization arrangements Income from services rendered Interest income: - interest - shared exchange differential Gains (losses) on hedging operations Other Total income Expenditure: WHO programme activities Non-WHO programme activities Total expenditure Excess (shortfall) of income over expenditure Provision for delays in the collection of assessed contributions Payment of assessed contributions of prior periods Savings on prior periods’ unliquidated obligations Increase in Capital Assets Transfers between funds Adjustment to fund balances Total changes in fund balances Fund balances - 1 January 2004 Fund balances - 31 December 2004 Note 4

426 925 (12 364) (445) 414 116 735 940

4 626

4 626

Note 5 Note 13 Note 6

3 939 83 497 8 686 737 49 559 151 044 147 145 16 245 163 390 (12 346)

11 494 Note 7

8 432 422 548 747 434 740 499 740 499 6 935

Note 9

480 093 480 093 (57 545) (43 311) 32 744

Note 10

5 795 1 454 (564) 6 371 455 885 462 256 (12 809) (17 906) 215 903 197 997

Annex 1 Note 33 Statement III Statement II Statement II

12 809 (55 303) (1 744) (57 047)

The accompanying notes and schedules are an integral part of the financial statements.

a/

Includes Working Capital Fund.

A58/26 Page 13

Statement I (continued)

Trust funds (Statements I.2, I.3, I.4) Equity in capital assets Sub-totals Eliminations (Statement I, Annex 2) 2004 Totals 2002-2003

431 551 (12 364) (445) 418 742 104 206 243 205 840 146 243 205 (23 356)

431 551 (12 364) (445) 418 742 816 790 243 205

795 193 (22 695) 4 772 502 1 143 130 388 861 5 477 7 302 134 300 83 974 (859) 2 972 69 845 2 607 504 2 047 634 424 925 2 472 559

Income: Assessed contributions: For the effective working budget (2004) Adjustment mechanism Financial incentive scheme New and formerly inactive Members Total assessed contributions Voluntary contributions: WHO programme activities Non-WHO programme activities Other income: Assessment relief forgone by Member States Revenue-producing activities Funds under inter-organization arrangements Income from services rendered Interest income: - interest - shared exchange differential Gains (losses) on hedging operations Other Total income

47 17 663 13 846

85 236 464 203 123 079 314 948 438 027 26 176

3 986 17 663 83 497 34 026 737 8 432 134 795 1 785 229 1 490 816 331 193 1 822 009 (36 780) (43 311) 38 539 11 108 3 319 5 500 (21 625) 1 243 804 1 222 179

3 986 17 663 (83 497) 34 026 737 8 432 47 053 1 590 634 1 312 899 314 515 1 627 414 (36 780) (43 311) 38 539 11 108 3 319 5 500 (21 625) 1 243 804 1 222 179

(87 742) (194 595) (177 917) (16 678) (194 595)

Expenditure: WHO programme activities Non-WHO programme activities Total expenditure Excess (shortfall) of income 134 945 over expenditure

9 654 3 319 564 5 500 41 894 506 633 548 527

(49 908) 59 045 26 245 239

3 319 67 127 70 446

Provision for delays in the collection of assessed contributions Payment of assessed contributions of prior periods Savings on prior periods’ unliquidated obligations Increase in Capital Assets Transfers between funds Adjustment to fund balances 170 566 Total changes in fund balances

1 073 238 Fund balances - 1 January 2004 1 243 804 Fund balances - 31 December 2004

A58/26 Page 14

Statement I.1 Other WHO funds for the year 2004 (in thousands of US dollars)

Reference

Miscellaneous income (Note 8)

Casual income appropriated for priority programmes

Real Estate Fund (Schedule 6)

Security Fund (Note 34)

Other Funds (Note 28)

Income: Assessed contributions: For the effective working budget (2004) New and formerly inactive Members Total assessed contributions Other income: Assessment relief forgone by Member States Revenue-producing activities Income from services rendered Interest income: - interest - shared exchange differential Gains (losses) on hedging operations Other Total income Expenditure: WHO programme activities Non-WHO programme activities Total expenditure Excess (shortfall) of income over expenditure Payment of assessed contributions of prior periods Savings on prior periods' unliquidated obligations Transfers between funds Total changes in fund balances Fund balances - 1 January 2004 Fund balances - 31 December 2004 Note 10 Annex 1 Statement I Statement II Statement II Note 9

Note 5 Note 6

284 3 847 737 818 5 402 108 122

826 80

5 820 6 212

8 910 9 032

4 311 5 217

516 4 252 516 4 252

5 448 5 448

3 942 622 4 564

5 402 5 795 1 454 (12 809) (158) 9 800 9 642

(516)

1 960

3 584

653

(516) (58) (574)

1 960 1 038 2 998

3 584 1 466 5 050

653 4 441 5 094

The accompanying notes and schedules are an integral part of the financial statements.

A58/26 Page 15

Statement I.1 (continued)

Information Revolving Technology Sales Fund Fund (Note 11) (Note 35)

Special Account for Tax Servicing Equalization Terminal Costs Fund Payments (Schedule 5) (Note 3) Account

2004

Totals 2002-2003

4 626 4 626

4 626 4 626

Income: Assessed contributions: For the effective working budget (2004) 2 667 New and formerly inactive Members 4 2 671 Total assessed contributions Other income: Assessment relief forgone by Member States Revenue-producing activities Income from services rendered Interest income: - interest - shared exchange differential Gains (losses) on hedging operations Other

2 829 446 76 811 2 757 6 686 1 326

3 939 83 497 8 686 737 49 559

29 700 2 829 30 146 79 568 4 626 8 012

5 478 6 621 134 032 27 162 (859) 2 972 15 730

151 044

193 807 Total income Expenditure: 139 535 WHO programme activities 25 079 Non-WHO programme activities 164 614 Total expenditure Excess (shortfall) of income over expenditure Payment of assessed contributions of prior periods Savings on prior periods' unliquidated obligations Transfers between funds Total changes in fund balances

4 722 4 722

3 692 3 692

128 825 4 918 128 825 4 918 6 453 6 453

147 145 16 245 163 390

(1 893)

26 454

(49 257)

(292)

1 559

(12 346) 5 795 1 454 (12 809) (17 906) 215 903 197 997

29 193 3 416 8 705 (77 736) (36 422)

(1 893) 6 475 4 582

26 454 1 950 28 404

(49 257) 136 103 86 846

(292) 1 777 1 485

1 559 52 911 54 470

252 325 Fund balances - 1 January 2004 215 903 Fund balances - 31 December 2004

A58/26 Page 16

Statement I.2 Trust funds – inter-organization arrangements for the year 2004 (in thousands of US dollars)

Technical cooperation UN Development Reference Programme UN Population Fund UN Environment Programme UN Drug Control Programme

Income Other income Funds under inter-organization arrangements Interest income Other Total income Expenditure WHO programme activities Total expenditure Excess (shortfall) of income over expenditure Savings on prior periods' unliquidated obligations Transfers between funds Adjustment to fund balances Total changes in fund balances Fund balances - 1 January 2004 Fund balances - 31 December 2004

Note 13

216 6 222

6 541 8 6 549

436

189

436

189

Note 9

720 720

5 621 5 621

379 379

28 28

(498) 11 Note 33 Statement I Statement II Statement II

928 7

57

161

5 500 5 013 (2 704) 2 309

935 (1 703) (768)

57 20 77

161 (170) (9)

The accompanying notes and schedules are an integral part of the financial statements.

A58/26 Page 17

Statement I.2 (continued)

Technical cooperation UN Iraq Programme SCR 986 Other UN funds

Supply services Other UN organizations 2004 Totals 2002-2003

8 796 32 ( 224) 8 604

1 188

297

17 663 32 (210) 17 485

Income Other income 134 300 Funds under inter-organization arrangements 1 606 Interest income (1 329) Other 134 577 Total income Expenditure WHO programme activities Total expenditure Excess (shortfall) of income over expenditure

1 188

297

1 444 1 444

1 388 1 388

4 187 4 187

13 767 13 767

150 544 150 544

7 160 6 145

(200) 21 (1 447) (1 626) 2 340 714

(3 890)

3 718 6 184 (1 447) 5 500 13 955 (10 976) 2 979

(15 967) 506 552

13 305 (13 305)

(3 890) 4 546 656

Savings on prior periods' unliquidated obligations Transfers between funds Adjustment to fund balances (14 909) Total changes in fund balances 3 933 Fund balances - 1 January 2004 (10 976) Fund balances - 31 December 2004

A58/26 Page 18

Statement I.3 Trust funds – WHO programme activities for the year 2004 (in thousands of US dollars)

Technical cooperation African Global Programme Reference on AIDS Onchocerciasis Control Programme a/ Programme for Onchocerciasis Control a/ Sasakawa Health Trust Fund a/ TDR a/ b/

Income: Voluntary contributions: WHO programme activities Other income: Revenue-producing activities Interest income Other Total income Expenditure: WHO programme activities Total expenditure Excess (shortfall) of income over expenditure Savings on prior periods’ unliquidated obligations Transfers between funds Total changes in fund balances Fund balances - 1 January 2004 Fund balances - 31 December 2004

10 000

3 189

30 110

Note 5

6 6 Note 9

4 43 9 56

210 38 10 248 12 640 12 640

238 3 427 5 420 5 420 (1 993) 89 (1 904) 10 131 8 227

507 228 30 845 28 483 28 483 2 362 (67) 971 3 266 17 309 20 575

6

56 300

(2 392) 304 (2 088) 2 278 190

Annex 1 Statement I Statement II Statement II

(291) (285) 285

356 1 851 2 207

The accompanying notes and schedules are an integral part of the financial statements.

a/

See Annex (doc A58/26 Add.1) for detailed financial statements. TDR: Trust Fund for the UNICEF/UNDP/World Bank/WHO Special Programme for Research and Training in Tropical Diseases. c/ HRP: Trust Fund for the UNDP/UNFPA/WHO/World Bank Special Programme of Research, Development and Research Training in Human Reproduction. b/

A58/26 Page 19

Statement I.3 (continued)

Technical cooperation Other Associate Professional HRP a/ c/ Officers technical cooperation funds

Supply services National health services and institutions 2004 Totals 2002-2003

10 449

3 172

28 493

18 793

104 206

Income: Voluntary contributions: WHO programme activities 183 791 Other income: Revenue-producing activities Interest income Other Total income Expenditure: 180 720 WHO programme activities 180 720 Total expenditure Excess (shortfall) of income 7 821 over expenditure 681 4 108 (39) 188 541 11 356 Savings on prior periods' unliquidated obligations 1 104 Transfers between funds 20 281 Total changes in fund balances 49 717 Fund balances - 1 January 2004 69 998 Fund balances - 31 December 2004

43 173 10 665 15 936 15 936 (5 271) 445 417 (4 409) 8 122 3 713

46 3 218 3 465 3 465 (247)

6 28 499 26 147 26 147 2 352 18 793 17 221 17 221 1 572

47 1 229 275 105 757 109 312 109 312 (3 555) 1 071 1 097 (1 387) 69 998 68 611

(247) 3 295 3 048

2 352 23 848 26 200

1 572 2 879 4 451

A58/26 Page 20

Statement I.4 Other trust funds and associated entities for the year 2004 (in thousands of US dollars)

Trust Fund for the Joint United Nations Programme on HIV/AIDS Reference (UNAIDS) (Note 14) International Agency for Research on Cancer (Note 14) International Computing Centre (Note 14) Staff Health Insurance (Notes 14, 15)

Income: Voluntary contributions: Non-WHO programme activities Other income: Interest income Other Total income Expenditure: Non-WHO programme activities Total expenditure Excess (shortfall) of income over expenditure Savings on prior periods' unliquidated obligations Transfers between funds Total changes in fund balances Fund balances - 1 January 2004 Fund balances - 31 December 2004 Note 9

168 001

28 677

2 497 30 438 170 498 166 550 166 550 3 948 467 914 5 329 134 102 139 431 28 677 31 726 31 726 (3 049) 30 438 27 061 27 061 3 377

9 957 54 733 64 690 42 062 42 062 22 628

Annex 1 Statement I Statement II Statement II

(3 049) 22 596 19 547

3 377 3 073 6 450

22 628 267 616 290 244

The accompanying notes and schedules are an integral part of the financial statements.

A58/26 Page 21

Statement I.4 (continued)

The Global Fund to fight AIDS, Tuberculosis and Malaria (Note 14) Other funds (Note 16) Foundations (Note 17) Totals 2004 2002-2003

40 000

5 495

1 032

243 205

388 861

Income: Voluntary contributions: Non-WHO programme activities Other income: Interest income Other Total income Expenditure: Non-WHO programme activities Total expenditure Excess (shortfall) of income over expenditure Savings on prior periods' unliquidated obligations Transfers between funds Total changes in fund balances Fund balances - 1 January 2004 Fund balances - 31 December 2004

78

53

12 585 85 171 340 961 314 948 314 948 26 013 2 399 914 29 326 447 610 476 936

31 006 126 260 546 127 415 615 415 615 130 512 5 677 136 189 311 421 447 610

40 000 41 621 41 621 (1 621) 1 932 311 12 798 13 109

5 573 5 873 5 873 (300)

1 085 55 55 1 030

(300) 5 253 4 953

1 030 2 172 3 202

A58/26 Page 22

Statement I, Annex 1 Transfers between funds a/ (in thousands of US dollars)

Appropriated for the effective working budget 2004-2005 Funds (Financial Regulation 6.5 and Resolution WHA56.32) Other programme transfers Total

Regular budget and Working Capital Fund Miscellaneous Income Voluntary Fund for Health Promotion TDR b/ HRP c/ Global Programme on AIDS UNAIDS Other UN funds Net transfers

(12 809) 12 809 417 (1 447) 623 971 ( 971) ( 417) 291 ( 291) 1 447 ( 623)

(12 809) 12 809 564 ( 971) ( 417) 291 ( 914) 1 447 -

a/ These transfers between funds were made to implement decisions by the Health Assembly, and other programme transfers are in accordance with established accounting practices. Figures with brackets denote receiving fund and figures without brackets denote originating fund. b/ Trust Fund for the UNICEF/UNDP/World Bank/WHO Special Programme for Research and Training in Tropical Diseases c/ Trust Fund for the UNDP/UNFPA/WHO/World Bank Special Programme of Research, Development and Research Training in Human Reproduction.

A58/26 Page 23

Statement I, Annex 2 Eliminations (in thousands of US dollars)

Originating Fund Regular budget

Expenditure

Receiving Fund TDR a/ Real Estate Fund Security Fund Information Technology Fund HRP b/ Special Account for Servicing Costs TDR a/ Special Account for Servicing Costs Special Account for Servicing Costs Special Account for Servicing Costs

Income

2 316 5 820 2 910 9 700

2 316 5 820 2 910 9 700 2 250 1 075 620 150 3 740 982

United Nations Population Fund TDR a/ African Programme for Onchocerciasis Control

2 250 1 075 620 150

Supply Services - Iraq Trust Fund The Global Fund to fight AIDS, Tuberculosis and Malaria Voluntary Fund for Health Promotion UNAIDS

3 740 982

200 17 971 1 756

TDR a/ Voluntary Fund for Health Promotion Special Account for Servicing Costs Special Account for Servicing Costs Terminal Payments Account Staff Health Insurance Staff Development Security Fund Information Technology Fund Special Account for Servicing Costs Total elimination of income

200 17 971 1 756 680 6 685 38 499 4 813 6 000 20 000 68 428

International Computing Centre All funds

680 6 685 38 499 4 813

Special Account for Servicing Costs

6 000 20 000 68 428

Programme support costs received Total elimination of expenditure

194 595

194 595

a/ b/

Trust Fund for the UNICEF/UNDP/World Bank/WHO Special Programme for Research and Training in Tropical Diseases. Trust Fund for the UNDP/UNFPA/WHO/World Bank Special Programme of Research, Development and Research Training in Human Reproduction.

A58/26 Page 24

Statement II Statement of assets, liabilities, and fund balances, as at 31 December 2004 (in thousands of US dollars) Reference 2004 2002-2003

Assets Cash at banks, in transit and on hand Schedule 1, Note 18

149 466

119 128

Deposits and securities Accounts receivable Assessed contributions receivable from Member States Less: Provision for delays in the collection of assessed contributions Net assessed contributions Sundry debtors Total accounts receivable Prepaid expenses Interest receivable Construction in progress Capital assets Total assets Liabilities and fund balances Liabilities Members' contributions received in advance Unliquidated obligations Accounts payable and deferred income Loans repayable Total liabilities Fund balances Trust funds Voluntary Fund for Health Promotion Regular Budget and Working Capital Fund Other WHO funds Members' equity in capital assets Total fund balances Total liabilities and fund balances

Schedule 1

1 475 171

1 342 530

Schedule 3

142 297 (142 297)

137 526 (137 526) 56 266 56 266 1 365 4 929 2 890 67 127 1 594 235

Note 20

58 576 58 576

Note 21 Note 27 Note 22

75 6 112 7 862 71 084 1 768 346

Note 24 Note 25 Note 26 Notes 27, 32

49 587 419 283 64 581 12 716 546 167

46 686 247 250 53 663 2 832 350 431

Statements I.2, I.3, I.4 Statement I Statement I Statement I.1 Statement I

548 527 462 256 (57 047) 197 997 70 446 1 222 179 1 768 346

506 633 455 885 (1 744) 215 903 67 127 1 243 804 1 594 235

A58/26 Page 25

Statement III Statement of cash flow for the year 2004 (in thousands of US dollars) 2004 2002-2003

Cash flows from operating activities Total changes in fund balances (Statement I) (Increase)/decrease in accounts receivable - sundry debtors (Increase)/decrease in prepaid expenses (Increase)/decrease in interest receivable Increase/(decrease) in contributions received in advance Increase/(decrease) in unliquidated obligations Increase/(decrease) in accounts payable and deferred income Savings on prior periods' unliquidated obligations Less: Interest income included in fund balances Net cash flows from operating activities Cash flows from investing and financing activities (Increase)/decrease in deposits and securities Increase/(decrease) in borrowings payable after one year Plus: Interest income included in fund balances Net cash flows from investing and financing activities Cash flows from other sources (Increase)/decrease in land and buildings (Increase)/decrease in construction in progress Savings on prior periods' unliquidated obligations Net cash flows from other sources Net increase/(decrease) in cash Cash as at 1 January 2004 and 2002 Cash as at 31 December 2004 and 2003 (3 957) (4 972) (11 108) (20 037) 30 338 119 128 149 466 (240) (2 890) (26 245) (29 375) (11 054) 130 182 119 128 (132 641) 9 884 34 763 (87 994) (59 066) 2 832 83 115 26 881 (21 625) (2 310) 1 290 (1 183) 2 901 172 033 10 918 11 108 (34 763) 138 369 123 994 (10 705) 250 11 461 11 517 (103 298) 15 091 26 245 (83 115) (8 560)

A58/26 Page 26

Statement IV Statement of appropriations for the financial period 2004-2005 as at 31 December 2004 (in thousands of US dollars)

Appropriation section 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. Communicable diseases Noncommunicable diseases and mental health Family and community health Sustainable development and healthy environments Health technology and pharmaceuticals Evidence and information for policy External relations and governing bodies General management Director-General, Regional Directors and independent functions WHO's presence in countries Miscellaneous

Amounts Transfers approved by between sections resolution made by the WHA56.32 Director-General

Transfers between sections as % of approved appropriations

Effective appropriations

Balance available in Expenditure 2005

93 025 69 616 60 340 81 802 49 728 175 451 44 055 139 294 21 670 111 130 34 000 880 111 80 000 960 111

(647) (3 600) (1 980) (3 445) (2 330) (512) (2 531) (4 458) 2 196 17 307

(0.70) (5.17) (3.28) (4.21) (4.69) (0.29) (5.75) (3.20) 10.13 15.57

92 378 66 016 58 360 78 357 47 398 174 939 41 524 134 836 23 866 128 437 34 000 880 111 80 000 960 111

48 173 34 941 33 068 40 601 23 187 88 751 23 012 73 210 13 243 68 927 32 980 480 093 80 000 560 093

44 205 31 075 25 292 37 756 24 211 86 188 18 512 61 626 10 623 59 510 1 020 400 018

Effective working budget 12. Total Transfer to Tax Equalization Fund

400 018

A58/26 Page 27

Notes to the accounts

1.

Statement of objectives 1.1 The objective of the World Health Organization, contained in Article 1 of the Constitution, is the "attainment by all peoples of the highest possible level of health". 1.2 In order to achieve this objective, the functions of the Organization have been established and are contained in Article 2 of the Constitution. 1.3 The General Programme of Work 2002-2005, approved by World Health Assembly resolution WHA54.1 provides the policy framework for the Programme Budget 2004-2005. 1.4 The Fifty-sixth World Health Assembly in May 2003 (WHA56.32) resolved to appropriate an Effective Working Budget of $ 880.1 million for the financial period 2004-2005. The Health Assembly also noted estimated expenditure of $ 1 825 million to be financed from other sources. This figure was subsequently revised upwards to $ 1 944 million as noted by the 113th Session of the Executive Board in January 2004.

2.

Statement of accounting policies 2.1 General accounting policies The accounting policies and financial reporting practices applied are based upon the WHO Financial Regulations and Financial Rules. Where the Regulations and Rules do not provide explicit provisions, the requirements of the United Nations System Accounting Standards (UNAS) apply. The financial statements, accompanying notes and schedules are in accordance with the UNAS and are drawn up on the basis of the formats defined therein. 2.2 Presentation of financial statements The financial statements, notes, schedules and accompanying tables are presented in US dollars. All assets and liabilities, including accounts receivable and payable, are pooled within the Organization’s books of account. 2.3 Foreign currency translation Translation into US dollars of transactions expressed in other currencies is effected at the prevailing United Nations accounting rate of exchange, as applicable at the date of the transaction. However, imprest account expenditure transactions are accounted for at the accounting rate of exchange in effect at the date expenditures are recorded in the main accounts. Assets and liabilities held in other currencies at the end of the year are also translated into US dollars at the United Nations accounting rate of exchange prevailing for the month of December of the closing year. However, when significant changes occur in the exchange rates at the end of the year, the rates used “as at 31 December” are those in force on 1 January of the subsequent year. In the current financial period, no substantial change occurred between the exchange rates in force at the end of 2004 and those in force at 1 January 2005. 2.4 Accounting for exchange differential Exchange rate gains and losses on the purchase and sale of currencies, revaluation of cash book balances, and all other exchange differences are adjusted against the funds and accounts participating in the apportionment of interest under the WHO general investment plan. 2.5 Assessed contributions Income from contributions from Members and Associate Members for the effective working budget 2004-2005 is recorded on the basis of assessments approved by the World Health Assembly. In accordance with Financial Regulation 7.1, pending receipt of assessed contributions, implementation of the regular budget may be financed from the Working Capital Fund and thereafter by internal borrowing against available cash reserves of the Organization, excluding Trust Funds. A provision is established for delays in collection of contributions amounting to 100% of the assessed contributions outstanding at 31 December 2004. The total amount of the provision is shown in Schedule 3. When outstanding assessed contributions are paid, the amounts are credited first against any outstanding internal borrowing and then against any borrowing from the Working Capital Fund. In accordance with Financial Regulation 8.1 (h), any payments of arrears of contributions due from Member States

A58/26 Page 28

that are not required to repay borrowings from internal borrowing and from the Working Capital Fund are credited to Miscellaneous Income. 2.6 New and formerly inactive Members Income from assessed contributions from new and formerly inactive Members is subject to Financial Regulation 6.12. Such income is recorded on a cash basis (i.e. as received) and is credited to Miscellaneous Income. 2.7 Tax Equalization Fund In accordance with Health Assembly resolution WHA21.10, under which the Tax Equalization Fund was established, the assessed contributions of all Members are reduced by the income generated by the staff assessment plan. In determining the reduction of assessed contributions to be applied to the Members concerned, the Tax Equalization Fund is credited with the revenue from the staff assessment plan, the credits being recorded in the name of individual Members, in proportion to their assessments for the relevant financial period. For those Members that levy income tax on emoluments received from the Organization by their nationals or others liable to such taxes, the credit from the staff assessment plan is charged with the estimated amount to be levied by those Member States. Those amounts which have been charged are, in turn, used by the Organization to reimburse income tax paid by the staff concerned. 2.8 Voluntary contributions Voluntary contributions for WHO programme activities are recorded on a cash basis. Contributions in kind or in services received by WHO are recorded upon receipt. They are treated both as income and expenditure in the Voluntary Fund for Health Promotion where they are recorded at a fair value based on estimates provided by the donor. 2.9 Letters of credit The funds available from donors under these facilities are recorded as income in the accounts of the Organization when actually drawn down, according to programme requirements. 2.10 Other trust funds WHO administers other trust funds and entities that do not form part of WHO’s programme activities; contributions for these trust funds and entities are also recorded on a cash basis. 2.11 Revenue-producing activities Income is recorded on a cash basis. 2.12 Interest income Interest earned on funds and accounts invested on a pooled basis is apportioned monthly in proportion to their capital at the end of each month. Earnings on investments made for specific funds are credited directly to the funds concerned. Interest is adjusted by the exchange differential arising from currency and revaluation operations. Interest earned and apportioned during the financial period to specific WHO accounts, trust funds and the Voluntary Fund for Health Promotion, is retained for use within those accounts and funds. 2.13 Expenditure Expenditure (obligations) under all funds administered by WHO for technical assistance, supply services and other WHO programmes is recorded on an accrual basis. With the exception of some activities financed under interagency arrangements (e.g. United Nations Development Programme, United Nations Population Fund and other United Nations organizations for which WHO is executing agency) expenditure is established in accordance with Financial Regulation IV and Financial Rule VI. Where expenditure against the aforementioned funds is provided under interagency arrangements, such expenditure is established and maintained in accordance with the financial regulations of the respective funding agencies. For other trust funds and entities administered by WHO and which do not form part of WHO programme activities, expenditure is recorded on an accrual basis. That part of an obligation which has not yet been paid (i.e. an outstanding liability) is shown in the balance sheet as an unliquidated obligation. 2.14 Savings on prior periods’ unliquidated obligations Unliquidated obligations relating to prior financial periods are settled during the current financial period in accordance with Financial Regulation 4.5. Variances on settlement are debited/credited to the relevant fund.

A58/26 Page 29

2.15 Eliminations The accounts of the Organization incorporate programme activities under the regular budget and those under extrabudgetary sources of financing, other WHO funds and associated entities. In order to preserve fund integrity and for transparency, income and expenditure are recorded separately for each individual fund. Income can be transferred by one fund to another fund in which case the amount is recorded as expenditure in the originating fund and as income in the receiving fund. However, income and expenditure are also consolidated in the Organization’s accounts and financial statements to give an overall picture of the costs of WHO programme activities and of other entities administered by WHO. Consolidation produces a duplication of income and expenditure which must be eliminated in order to reflect the net costs of programme delivery. Programme support costs (PSC) are also recorded both as income and expenditure through the accounting for extrabudgetary funds and the Special Account for Servicing Costs. 2.16 Cash at banks, in transit and on hand Imprest account balances only reflect disbursements recorded up to 30 November 2004 in order to ensure a consistent cut off throughout the Organization. Disbursements that have not been accounted for will be accounted for against the liquidation of the relevant obligations and bank balances in 2005. 2.17 Deposits and securities Funds in currencies other than US dollars are accounted at their US dollar equivalent based on the United Nations accounting rate of exchange. Securities are accounted for at current market value. Market values are determined using the market price for a particular security on the last business day of the year. In accordance with Financial Regulation 11.1, funds not required for immediate use may be invested. All investments are carried out within the framework of investment policies approved by the Director-General. These policies are regularly reviewed by the Advisory Investment Committee, which includes external investment specialists. The Committee makes recommendations to the Director-General as and when the Committee considers it appropriate. The Investment Policy reflects the nature of the WHO funds, which may be held for the short-term, pending programme implementation, or for the longer term in order to meet liabilities under the Staff Health Insurance Fund and other long-term funds of the Organization. Investments are recorded at current market value and investment income is recorded on an accrual basis. 2.18 Capital assets and Members’ equity in capital assets The value of capital assets represents the cost at the time of acquisition or construction or, in the case of donated properties, the value as advised by the donor. No adjustment is made for depreciation. In certain regional office locations, WHO occupies premises made available to it by the host country concerned, either at no cost or on a rental basis. The costs of improvements or extensions to such premises which have been borne by WHO are not recorded as capital assets in the accounts of the Organization but are charged to expenditure. 2.19 Non-expendable equipment In accordance with established accounting policy, non-expendable equipment (including furniture, computers, office equipment and motor vehicles) is charged to expenditure at cost. An inventory of non-expendable equipment is maintained and the value disclosed in these notes. 2.20 Working Capital Fund and internal borrowing Pending the receipt of assessed contributions, implementation of the Regular Budget may be financed from the Working Capital Fund and thereafter by internal borrowing against available cash reserves of the Organization, excluding trust funds. Amounts borrowed are repaid from the collection of arrears of assessed contributions which are credited first against any internal borrowing outstanding and then against any borrowing outstanding from the Working Capital Fund. 2.21 Foreign exchange hedging In accordance with Financial Regulation 4.4, foreign exchange hedging seeks to maintain the level of the budget, irrespective of the effect of any fluctuation of currencies against the US dollar. The amounts available for hedging are appropriated by the World Health Assembly for the financial period concerned. The exact method of hedging is determined in accordance with the investment policy, which specifies permitted hedging instruments: namely forward foreign exchange and option contracts. The exchange rate to be protected and prevailing market conditions are also taken into account. Costs associated with the purchase of foreign currency options are booked as expenses at the time of purchase. Gains (losses) on forward contracts and any gains on option contracts are taken to income (or expenditure) when the contracts mature.

A58/26 Page 30

3.

Tax Equalization Fund In 2004-2005, income credited to the Tax Equalization Fund is derived as follows: 2004-2005 (US dollars) 2002-2003 (US dollars)

Staff Assessment (Statement IV, Appropriation Section 12) Less: Credits to Members Total

80 000 000 75 374 110 4 625 890

80 000 000 77 333 220 2 666 780

4.

Contributions in kind or in services Contributions in kind or in services estimated at $ 16 million for 2004 ($ 80 818 030 in 2002-2003) will be recorded during the financial period.

5.

Revenue-producing activities Revenues comprise the following: rental from staff accommodation credited to the Real Estate Fund; rentals from concessionaires at Headquarters credited to the Special Account for Operation of Concessions at Headquarters; sale of WHO publications and other promotional material; and income from rights and royalties credited to the Revolving Sales Fund; and revenue derived from patent policy credited to the Special Account for Income Derived from Patent Policy.

6.

Income from services rendered This item refers to income from programme support costs levied against programme expenditure under extrabudgetary financed activities and fees received from the provision of administrative services to other entities. Income earned is credited to the Special Account for Servicing Costs. Transfers to the Terminal Payments Account are also shown under this heading.

7.

Foreign exchange hedging transactions arising in 2004 Exchange gains arising on foreign currency hedging contracts maturing in 2004 amounted to $ 19 235 419, all of which have been recorded in the regular budget. $ 8 432 000 attributable to the regular budget is being held pending allocation in 2005. Options to purchase an amount of CHF 267 250 000 at an average exchange rate of 1.313 were outstanding at 31 December 2004. Unrealized net gains on these contracts amounted to $ 13 219 752 at 31 December 2004. Realized gains or losses on these contracts will be recorded on maturity of the contracts and applied to the regular budget during 2005.

8.

Miscellaneous Income - other This includes: 2004 (US dollars) 2002-2003 (US dollars)

Refunds and rebates Exchange differential Sale of equipment and material Revenue from the Swiss postal authorities Underground parking operations Total

288 555 570 572 106 739 (147 897) 817 969

850 387 1 214 372 254 519 23 781 937 3 101 238

A58/26 Page 31

9.

Expenditure Expenditure for WHO programme activities includes technical cooperation and supply services. Expenditure for non-WHO programme activities relates to funds or entities for which the Organization has administrative responsibility or some other interaction.

10. Payment of assessed contributions of prior years Arrears of assessed contributions collected in 2004 in respect of the prior financial periods have been applied as follows: 2004 (US dollars)

Repayments on internal borrowing outstanding as at 1 January 2004 Repayments of Working Capital Fund outstanding as at 1 January 2004 Total repayments of borrowings during 2004 Credited to Miscellaneous Income Total arrears of assessed contributions collected in 2004

1 743 968 31 000 000 32 743 968 5 795 344 38 539 312

11. Revolving Sales Fund In accordance with Health Assembly resolutions WHA22.8 and WHA55.9, this fund is credited with proceeds from the sale of publications, international certificates of vaccination, films, videos, DVD's and other information material. The related costs of production and printing are charged to the fund.

12. Special Account for Operation of Concessions at Headquarters Established by the Director-General under the terms of the Financial Regulations, this account is credited with all amounts paid by concessionaires for space, equipment and other facilities made available by the Organization. The cost of repairs, utilities, maintenance work and replacement of equipment are charged against the account.

13. Funds under inter-organization arrangements These represent cash drawings from the United Nations Development Programme, the United Nations Population Fund, the UN Iraq Programme under Security Council resolution 986, and other organizations and bodies of the United Nations system. Such drawings are made in order to finance activities funded by those agencies for which WHO is the executing or associated agency.

14. Trust funds not part of WHO's programme activities In accordance with the Financial Regulations, the Director-General has established trust funds to record the financial operations of various programmes and entities that are not considered part of WHO's International Health Programme. The funds included are: - Trust Fund for the Joint United Nations Programme on HIV/AIDS (UNAIDS) - International Agency for Research on Cancer (IARC) - The Global Fund to Fight AIDS, Tuberculosis and Malaria (GFTAM) - International Computing Centre (ICC) For each of these funds, detailed financial reports are issued and are subject to audit by the WHO External Auditor. Trust funds not part of WHO's programme activities also include the WHO Staff Health Insurance (SHI).

A58/26 Page 32

15. Staff Health Insurance The income of the Staff Health Insurance Fund consists of contributions received in respect of both active and retired staff (of which one-third is paid by the participants and two-thirds by the Organization) as well as interest earned on investments. In order to ensure the adequate funding of future claims from retired staff, a fixed percentage (currently 25%) of active staff contributions is set aside each year. The remaining 75% of contributions are required to meet current claims from active staff. The balance of the fund at 31 December 2004, $ 290 243 396 is held to satisfy statutory reserves as follows: 31 December 2004 (US dollars) 31 December 2003 (US dollars)

Settlement of outstanding claims (SHI rule 470.1) Future cost of retired staff (SHI rule 470.2)a/ Reserve for major claims and cost of reinsurance (SHI rule 470.3) Balance

13 648 691 252 291 000 24 303 705 290 243 396

11 441 025 218 020 000 38 154 842 267 615 867

16. Other funds Special Fund for Compensation This fund was set up by the Director-General under the Financial Regulations for the payment of periodic benefits awarded to staff members under WHO compensation rules for service-incurred accidents and illnesses. It is financed by funds allocated to cover the cost of employing the staff member in question; by the credit of benefits received from the commercial accident and illness insurance policy established for this purpose, and any interest earned. Due to Estates of Deceased Staff Members These funds reflect balances due on accounts of deceased staff members, pending the conclusion of legal and other succession-related formalities. Other Trust Funds held by WHO These funds relate to balances held on behalf of other organizations and entities for which WHO has responsibility as trustee.

17. Foundations This comprises foundations for which WHO holds funds in trust and is responsible for financial and administrative management. At 31 December 2004, the foundations were as follows: Léon Bernard Foundation Darling Foundation Dr A.T. Shousha Foundation Jacques Parisot Foundation Ihsan Dogramaci Family Health Foundation Dr Comlan A.A. Quenum Prize Professor Francesco Pocchiari Fellowship Prize United Arab Emirates Health Foundation Down Syndrome Research Prize in the Eastern Mediterranean Region State of Kuwait Prize for Research in Health Promotion

a/

The most recent actuarial valuation of the future cost of retired staff, dated July 2004, estimates an Accumulated Post-retirement Benefit Obligation (APBO) for retirees of $ 370.0 million (June 2000, $ 224.5 million).

A58/26 Page 33

18. Cash, deposits and securities Cash, deposits and securities are held on behalf of the Organization, including the Voluntary Fund for Health Promotion, its special accounts and trust funds and the various foundations and entities administered by WHO. Cash at banks, in transit and on hand This represents the aggregation of all the Organization's liquid resources (including cash, bank accounts, and funds in transit) and amount to $ 149 466 332 at 31 December 2004. Within this figure, imprest account disbursements, which have not been accounted for in the financial period, amount to $ 46 978 933. These disbursements will be accounted for against the liquidation of the appropriate unliquidated obligations and bank balances in 2005. Short-term fixed income in US dollars These are invested in cash and high quality, short dated, government, agency, and corporate bonds as defined in the approved investment policy. Long-term fixed income in US dollars These are invested in high quality, medium and long dated, government, agency, and corporate bonds. They represent funds managed for the Staff Health Insurance Fund and the Terminal Payments Account as defined in the approved investment policy. Equity investments in US dollars In accordance with approved investment policy, this portfolio represents funds managed for the Staff Health Insurance Fund. Total cash, deposits and securities as at 31 December 2004 This figure includes $ 525 093 194 held by WHO on behalf of UNAIDS, International Agency for Research on Cancer, International Computing Centre, Staff Health Insurance, The Global Fund to fight AIDS, Tuberculosis and Malaria, and Foundations. The total earnings from cash, deposits and securities for 2004, was $ 34 027 066 (2002-2003: $ 83 973 555) after taking into account an exchange differential gain of $ 4 483 586. $ 4 584 008 of total earnings (2002-2003: $ 9 178 799) related to the regular budget and was credited to Miscellaneous Income.

19. Letters of credit At 31 December 2004, in addition to actual cash resources in hand, undrawn balances under letters of credit received from the United States of America, amounted to $ 115 646 280 ($ 111 732 402 at 31 December 2003). The US Agency for International Development Voluntary Fund for Health Promotion: $ 99 714 422 Trust Fund for the Joint United Nations Programme on HIV/AIDS (UNAIDS): $ 13 025 000 The US Environmental Protection Agency Voluntary Fund for Health Promotion: $ 2 906 858

A58/26 Page 34

20. Sundry debtors Sundry debtors ($ 58 575 879, as detailed below) comprise payments due from other international organizations, advances made to staff members in accordance with the regulations and rules of the Organization, guarantee deposit accounts and other debtors. This item includes certain expenses that will be charged against corresponding reserves for unliquidated obligations, or other appropriate accounts in 2005. 31 December 2004 (US dollars) 31 December 2003 (US dollars)

Personal accounts of WHO staff - advances Due from other United Nations organizations and agencies, institutions, governments and ministries, firms, corporations and other entities, for goods and services provided Clearance accounts WHO/UNAIDS service clearance accounts with UNDP Other debtors Guarantee deposits Total

21 844 604

17 976 211

16 451 376 6 939 886 12 500 548 695 332 144 133 58 575 879

25 119 689 12 526 707 507 596 135 412 56 265 615

21. Prepaid expenses The amount of $ 74 710 ($ 1 365 347 at 31 December 2003) represents disbursements made in respect of obligations against the next financial period and will be charged as expenditure in that period.

22. Capital assets These assets represent WHO properties at headquarters and in regional office locations. WHO has either purchased or constructed the properties or has received them as donations. The land upon which buildings have been erected is either owned by the Organization or has been made available by the host country concerned, at no cost or at a nominal annual ground rent. The cost of land and buildings at each location comprises the following: 31 December 2003 (US dollars) 31 December 2004 (US dollars)

WHO offices Location Headquarters Regional Office for Africa Regional Office Africa Region - other Total: Regional Office for Africa Regional Office for South-East Asia Regional Office for the Eastern Mediterranean Regional Office for the Western Pacific Total

2004 Additions Retirements 1 052 632

41 597 370 7 012 106 1 249 634 8 261 740 1 483 295 12 088 203 3 696 336 67 126 944

42 650 002 7 012 106 1 249 634 8 261 740 1 483 295 12 088 203

2 904 422 3 957 054

6 600 758 71 083 998

A58/26 Page 35

23. Non-expendable equipment The total value at cost at the end of the last financial period 31 December 2003, was $ 125 696 779.

24. Members’ contributions received in advance At 31 December 2004 some Members had, either in full or in part, made advance payments against their regular budget contributions for 2005 and future years. In addition, certain Members had received credits against assessed contributions for the current year, which will be offset against future assessments. In total, contributions received in advance at 31 December 2004 amounted to $ 49 586 861.

25. Unliquidated obligations 31 December 2004 (US dollars) 31 December 2003 (US dollars)

Programme activities WHO Programme activities Regular budget Other WHO funds Voluntary Fund for Health Promotion Inter-organization arrangements Trust funds Total unliquidated obligations - WHO programme activities Non-WHO Programme activities Trust Fund for the Joint United Nations Programme on HIV/AIDS International Computing Centre The Global Fund to fight AIDS, Tuberculosis and Malaria Total unliquidated obligations - Non-WHO programme activities Total

80 623 777 34 225 347 216 355 957 2 700 533 37 220 966 371 126 580 28 061 933 2 841 082 17 253 638 48 156 653 419 283 233

50 862 686 11 809 283 107 219 907 11 626 302 35 453 367 216 971 545 15 937 264 2 494 776 11 846 657 30 278 697 247 250 242

26. Accounts payable and deferred income 31 December 2004 (US dollars) 31 December 2003 (US dollars)

Accounts payable Personal accounts of WHO staff – proceeds of claims and other amounts due Due to other United Nations organizations and agencies, institutions, governments and ministries, firms, corporations and other entities, for goods and services received Due to United Nations Joint Staff Pension Fund UNAIDS/UNDP Operating Fund Clearance accounts Total 4 005 252 3 522 304

8 566 305 34 216 126 5 619 494 12 173 615 64 580 792

5 479 403 1 063 607 12 514 964 31 082 541 53 662 819

A58/26 Page 36

27. Construction in progress and loan from the Swiss Confederation The World Health Assembly, in resolutions WHA55.8 and WHA56.13, authorized the Director-General to proceed with the construction of a new building at headquarters for WHO and UNAIDS at a cost estimated at CHF 66 000 000, of which WHO's share was estimated at CHF 33 000 000. The Swiss Confederation has agreed to provide an interest-free loan to WHO and UNAIDS of CHF 59 800 000 of which WHO’s share is CHF 29 900 000. The Assembly also approved the use of the Real Estate Fund for the repayment over a 50-year period of WHO's share of the interest-free loan provided by The Swiss Confederation with effect from the first year of the completion of the building. The amount of Construction in Progress reflects expenditure incurred on the building up to 31 December 2004, 50% of which is owned by WHO and 50% by UNAIDS.

28. Other funds 31 December 2004 (US dollars) 31 December 2003 (US dollars)

Revolving Fund for Teaching and Laboratory Equipment (RFTLE) Special Account for Concessions at Headquarters (SACH) Special Account for Income Derived from Patent Policy (SAIDPP) Staff Development Fund Total

400 000 3 794 604 3 990 894 781 5 093 375

400 000 4 036 186 3 910

4 440 096

29. United Nations Joint Staff Pension Fund WHO 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 funded 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 had not invoked this provision.

30. Administrative waivers, amounts written-off, cases of fraud, ex-gratia payments During 2004, there was one administrative waiver for $ 14 488, eight cases of amounts written-off totalling $ 1 637 806 and two ex-gratia payments for $ 171 563. In addition, further cases have been reported and these are being investigated.

31. Contingent liabilities At 31 December 2004, there were pending legal proceedings against the Organization concerning two accidents involving WHO vehicles. In addition, there are several claims that are currently being processed; they involve a rental issue at a one office, four alleged contractual obligations, alleged unpaid fuel invoices, and alleged obligations due to two former staff members. These claims are not deemed to be of material significance. Finally, there were outstanding personnel matters before the ILO Administrative Tribunal. These are currently being contested by the Organization. The legal proceedings have not progressed sufficiently to determine the extent of any liability of the Organization with any degree of certainty.

A58/26 Page 37

32. Agreement with Compass Group (Suisse) SA In November 2000 the Organization entered into an agreement with Compass Group (Suisse) SA (Compass Group) to extend restaurant accommodation at Headquarters in Geneva. Under the terms of this agreement, Compass Group financed the cost of the extension to the Organization by CHF 1 200 000 ($ 1 052 632) in the form of a loan to WHO. The extension is included in the Capital Assets of the Organization. Under the terms of the loan provided by Compass Group, interest is charged at 4%. The loan is being repaid over a nine year period which started in 2001. The payments of interest and principal are charged to the Special Account for Concessions at Headquarters. At 31 December 2004, the balance of the loan was CHF 727 428 ($ 638 095).

33. United Nations Development Fund advance payments At country level, WHO and UNAIDS use the United Nations Development Programme (UNDP) to make payments and to provide services and administrative support. To finance these activities, WHO transfers money to UNDP on a monthly basis. In previous years, WHO activities were included in the fund balances on Statement I.2. To provide more transparency, the balances on the WHO and UNAIDS service clearance accounts with UNDP are shown under sundry debtors.

34. Security Fund In view of the increased importance attached to the provision of security for WHO staff, the Director-General established a Security Fund, under Financial Regulation 9.3, to record the income and expenditure related to provision of security coordination both through reimbursement of WHO's share of the United Nations systems' costs and those pertaining to the Secretariat. This fund may be financed by way of appropriation from the regular budget and from other sources including the Special Account for Servicing Costs. Costs pertain to the provision of security services for staff in all locations who are engaged in work that is funded by both the regular budget and other sources.

35. Information Technology Fund The Information Technology Fund was established in 2002-2003 by the Director-General under Financial Regulation 9.3 to meet the current and future administrative information requirements of the Organization. This fund may be financed by way of appropriation from the regular budget and from other sources including the Special Account for Servicing Costs. This financing reflects the fact that the systems will support management of programmes funded by both the regular budget and extrabudgetary contributions.

A58/26 Page 38

Schedule 1 Cash, deposits and securities as at 31 December 2004 (in thousands of US dollars)

2004

2002-2003

Cash at banks, in transit and on hand Headquarters Regional and Country Offices Total cash at banks, in transit and on hand Deposits Bank deposits and call accounts in US dollars Total deposits Securities Short-term fixed income in US dollars Long-term fixed income in US dollars Equity investments in US dollars Total securities 640 773 526 244 114 529 517 460 176 059 9 109 702 628 834 398 834 398 639 901 639 901 80 174 69 292 149 466 54 313 64 815 119 128

Total deposits and securities

1 475 171

1 342 529

Total cash, deposits and securities as at 31 December 2004 and 31 December 2003 (Note 18)

1 624 637

1 461 657

A58/26 Page 39

Schedule 2 All Extrabudgetary funds Summary of 2004 income and expenditure as at 31 December 2004 (in thousands of US dollars)

Balance 1 January 2004 Voluntary Fund for Health Promotion (Statement I) Trust funds (Statements I.2, I.3) Technical cooperation funds United Nations Development Programme United Nations Population Fund United Nations Environment Programme United Nations International Drug Control Programme United Nations Iraq Programme (UN SCR 986) United Nations Afghanistan Emergency Trust Fund United Nations Children's Fund Global Programme on AIDS Onchocerciasis Control Programme African Programme for Onchocerciasis Control Sasakawa Health Trust Fund Trust Fund for the UNICEF/UNDP/World Bank/WHO Special Programme for Research and Training in Tropical Diseases Trust Fund for the UNDP/UNFPA/WHO/World Bank Special Programme of Research Development and Research Training in Human Reproduction Associate Professional Officers Other trust funds - Iraq Programme (UN SCR 1472 and 1476) - All others Supply services funds Iraq Programme (UN SCR 1472 and 1476) United Nations Development Programme United Nations Population Fund Onchocerciasis Control Programme World Bank Countries and Nongovernmental Organizations Revolving Fund for Teaching and Laboratory Equipment for Medical Education and Training Total - Trust funds Total - Extrabudgetary funds (2 704) (1 703) 20 (170) (13 305) 63 2 277 285 1 851 2 278 10 131 17 309 455 885

Incomea/ 2004 747 434

Adjustments b/ (564)

Expenditure 2004 740 499

Balance 31 December 2004 462 256

222 6 549 436 189 8 604 (63) 1 251 6 56 10 248 3 427 30 845

5 511 7

6 145 (1 426) (291) 300 304 89 904

720 5 621 379 28 1 444 1 388

2 309 (768) 77 (9)

714 2 207 190 8 227 20 575

12 640 5 420 28 483

8 122 3 295 9 069 14 779 3 729 687 31 (1) 101 2 707 172 59 023 514 908

10 665 3 218 (5 864) 34 363 (618) 890 (31) 54 18 542 251 123 240 870 674

862

15 936 3 465 (124) 26 271 3 113 1 021

3 713 3 048 3 329 22 871 (2) 556 (1) 103 4 362 89 71 590 533 846

52 16 887 334 12 405 11 841 123 078 863 577

a/ b/

Includes contributions, refunds, interest and other revenue. Includes transfers between funds and savings on prior periods' unliquidated obligations.

A58/26 Page 40

Schedule 3 Assessed contributions – 2004 and prior financial periods (US dollars) 2004 assessments Balance Collected outstanding 31 December 2004 Assessments of prior financial periods Balance outstanding 1 January 2004 Collected or adjusted during 2004 Balance outstanding 31 December 2004 Total outstanding

Members , including Associate Members Assessed Members Afghanistan Albania Algeria Andorra Angola Antigua and Barbuda Argentina Armenia Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bhutan Bolivia Bosnia and Herzegovina Botswana Brazil Brunei Darussalam Bulgaria Burkina Faso Burundi Cambodia Cameroon Canada Cape Verde Central African Republic Chad Chile China Colombia Comoros Congo Cook Islands Costa Rica Côte d'Ivoire Croatia Cuba Cyprus Czech Republic

Net assessments

during 2004

38 200 12 880 295 740 16 740 8 590 8 590 4 852 530 8 590 6 871 660 3 999 640 16 740 50 650 75 980 42 070 38 200 80 270 4 768 400 4 290 8 590 4 290 33 910 16 740 42 070 10 093 950 139 500 54 940 8 590 4 290 8 590 38 200 10 803 140 4 290 4 290 4 290 895 390 6 470 330 849 030 4 290 4 055 4 290 84 560 38 200 164 830 126 630 160 530 857 190

38 200 12 880 295 740 16 740 8 590 117 180 6 871 660 3 999 640 16 740 50 650 75 980 42 070 38 200 80 270 4 768 400 4 290 8 185 4 290 16 740 33 656 2 329 730 139 500 54 940 8 590 4 290 8 590 10 803 140 47 8 590 4 735 350 8 590

259 875

259 875

298 075

216 098 21 961 624 2 496 150 2 046 439 4 011 115

50 624 58 590 2 046 439 116 842

165 474 21 961 624 2 437 560

174 064 26 696 974 2 446 150

3 894 273

3 894 273

395 475

235 471

160 004

240 274

405 33 910 8 414 7 764 220 28 498 28 498

405 62 408 8 414 9 420 597

9 720 805

8 064 428

1 656 377

9 146 38 200 4 243 4 290 4 290 670 244 615 180 4 290 10 048

9 146 10 048 48 248 4 243 160 551 79 045 670 244 1 091 526 444 593

225 146 6 470 330 233 850 4 055 4 290

156 261 225 073 249 039 839 253 445 462

150 318 249 039 362 907 5 159

156 261 74 755

476 346 440 303

84 560 38 200 164 830 110 298 160 530 857 190 16 332

67 693

59 500

8 193

92 753 38 200 16 332

A58/26 Page 41

Schedule 3 (continued)

2004 assessments Balance Collected outstanding 31 December 2004

Assessments of prior financial periods Balance outstanding 1 January 2004 Collected or adjusted during 2004 Balance outstanding 31 December 2004 Total outstanding

Members , including Associate Members Democratic People's Republic of Korea Democratic Republic of the Congo Democratic Republic of Timor-Leste Denmark Djibouti Dominica Dominican Republic Ecuador Egypt El Salvador Equatorial Guinea Eritrea Estonia Ethiopia Fiji Finland France Gabon Gambia Georgia Germany Ghana Greece Grenada Guatemala Guinea Guinea-Bissau Guyana Haiti Honduras Hungary Iceland India Indonesia Iran (Islamic Republic of) Iraq Ireland Israel Italy Jamaica Japan Jordan Kazakhstan Kenya Kiribati Kuwait

Net assessments

during 2004

38 200 16 740 4 290 3 163 480 4 290 4 290 97 010 105 590 342 100 75 980 4 290 4 290 42 070 16 740 16 740 2 204 560 27 931 895 59 230 4 290 21 030 41 258 310 21 030 2 276 250 4 290 114 180 12 880 4 290 4 290 8 590 21 030 506 930 139 500 1 440 090 844 740 1 148 640 574 320 1 241 780 1 752 580 21 390 620 16 740 82 423 040 33 910 118 040 33 910 4 290 620 680

38 200 16 740 4 290 3 163 480 143 19 580 105 590 75 980 4 290 4 290 42 070 16 740 16 740 2 204 560 27 931 895 59 230 4 290 21 030 41 258 310 21 030 2 276 250 4 290 114 029 4 428 686 23 433 4 405 253 4 426 283 53 155 53 155 112 385 215 215 16 955

4 147 4 290 77 430 342 100

37 610 3 680 1 092 729

37 610 3 680 1 092 729

4 147 7 970 1 170 159 342 100

151 12 880 4 290

25 264 214 010

25 264 214 010

151 38 144 218 300

4 290 8 590 21 030 506 930 139 500 1 440 090 844 740 1 148 640 574 320 1 241 780 1 752 580 20 332 424 16 740 82 423 040 33 910 118 040 33 910 620 680 768 465 5 755 801 62 965 437 379 62 965 437 379 768 465 5 755 801 1 917 105 6 330 121

1 058 196

1 058 196

4 615 253 4 290 7 951

724 765

3 890 488 7 951

3 890 488 12 241

A58/26 Page 42

Schedule 3 (continued)

2004 assessments Balance Collected outstanding 31 December 2004

Assessments of prior financial periods Balance outstanding 1 January 2004 Collected or adjusted during 2004 Balance outstanding 31 December 2004 Total outstanding

Members , including Associate Members Kyrgyzstan Lao People's Democratic Republic Latvia Lebanon Lesotho Liberia Libyan Arab Jamahiriya Lithuania Luxembourg Madagascar Malawi Malaysia Maldives Mali Malta Marshall Islands Mauritania Mauritius Mexico Micronesia (Federated States of) Monaco Mongolia Morocco Mozambique Myanmar Namibia Nauru Nepal Netherlands New Zealand Nicaragua Niger Nigeria Niue Norway Oman Pakistan Palau Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Puerto Rico

Net assessments

during 2004

4 290 7 440 42 070 50 650 4 290 4 290 282 870 71 680 337 810 12 880 8 590 992 400 4 290 8 590 63 530 4 290 4 290 46 360 4 586 400 4 290 16 740 4 290 185 860 4 290 42 070 29 620 4 290 16 740 7 340 390 1 017 720 4 290 4 290 287 160 4 290 2 728 230 257 540 257 540 4 290 75 980 25 330 67 390 498 340 422 370 1 596 330 1 951 310 4 290 7 440 42 070

4 290

1 229 058

4 226

1 224 832

1 229 122

50 650 4 290 236 669 337 810 9 263 8 590 992 400 4 290 8 590 63 530 73 370 46 360 4 586 400 4 290 16 740 4 290 185 860 4 290 41 302 29 620 16 740 7 340 390 1 017 720 4 290 4 290 287 160 4 290 2 728 230 257 540 5 150 344 11 784 4 290 46 201 71 680 3 617

346 600 2 166 340 103 70 548 138

346 600 2 166 340 103 70 548 138 52 816 344 393 46 201 71 680 3 617

4 217 3 920

4 217 3 920

768 4 290 95 241 95 241

768 99 531

224 030 23 880

5 744

224 030 18 136

228 320 305 296

49 190 60 119 1 596 330 1 951 310

252 390 3 946 64 196 25 330 67 390 449 150 362 251

240 079 48 166 22 169 178 398 1 241 145 240 355 155 093 8 421

239 855 48 166 75 144 406 000 240 355 155 093 8 421

224

22 169 103 254 835 145

252 614 3 946 64 196 47 499 170 644 1 284 295 362 251

4 290

4 290

A58/26 Page 43

Schedule 3 (continued)

2004 assessments Balance Collected outstanding 31 December 2004

Assessments of prior financial periods Balance outstanding 1 January 2004 Collected or adjusted during 2004 Balance outstanding 31 December 2004 Total outstanding

Members , including Associate Members Qatar Republic of Korea Republic of Moldova Romania Russian Federation Rwanda Saint Kitts and Nevis Saint Lucia Saint Vincent and the Grenadines Samoa San Marino Sao Tome and Principe Saudi Arabia Senegal Serbia and Montenegro Seychelles Sierra Leone Singapore Slovakia Slovenia Solomon Islands Somalia South Africa Spain Sri Lanka Sudan Suriname Swaziland Sweden Switzerland Syrian Arab Republic Tajikistan Thailand The Former Yugoslav Republic of Macedonia Togo Tokelau Tonga Trinidad and Tobago Tunisia Turkey Turkmenistan Tuvalu Uganda Ukraine United Arab Emirates

Net assessments

during 2004

143 370 7 817 700 8 590 245 090 5 068 010 4 290 4 290 8 590 4 290 4 290 8 590 4 290 2 339 770 21 030 84 560 8 590 4 290 1 659 860 181 570 342 100 4 290 4 290 1 734 260 10 637 790 67 390 25 330 8 590 8 590 4 336 590 5 380 490 337 810 4 290 1 241 780 25 330 4 290 4 290 4 290 67 390 126 630 1 856 780 12 880 4 290 20 785 223 630 852 900

143 370 7 817 700 8 590 245 090 4 837 050 4 290 4 290 230 960 2 941 433 2 941 433 2 950 023 230 960

8 590 4 290 4 290 8 590 4 290 2 339 770 21 030 100 4 290 1 659 860 181 570 342 100 84 560 8 490

16 844

13 243

3 601

12 191

84 213

84 213

84 560 8 490

4 290 4 290 1 734 260 10 637 790 67 390 25 330 8 590 6 013

11 571 391 644

11 571 391 644

15 861 395 934

23 730 107 834

23 022 8 422

708 99 412

2 577 4 336 590 5 380 490 4 381 1 241 780

26 038 108 002 6 013

333 429 4 290

615 024

91 000

524 024

333 429 528 314

25 330 4 290 4 190 4 290 67 390 126 630 1 856 780 4 290 20 785 223 630 852 900 100

17 885 17 985

17 885 17 985

25 330 100

12 880

1 224 674

1 224 674

1 237 554

32 309 438

32 309 438

32 309 438

A58/26 Page 44

Schedule 3 (continued)

2004 assessments Balance Collected outstanding 31 December 2004

Assessments of prior financial periods Balance outstanding 1 January 2004 Collected or adjusted during 2004 Balance outstanding 31 December 2004 Total outstanding

Members , including Associate Members United Kingdom of Great Britain and Northern Ireland United Republic of Tanzania United States of America Uruguay Uzbekistan Vanuatu Venezuela Viet Nam Yemen Zambia Zimbabwe Total - Assessed Members New and formerly inactive Members Belarus Democratic Republic of Timor-Leste Ukraine Total - New and formerly inactive Members Former Members Yugoslavia (up to 2001)

Net assessments

during 2004

23 380 570 16 320 96 110 340 337 810 46 360 4 290 878 650 67 390 25 150 8 590 33 750 431 550 445

23 380 570 16 320 74 034 514 5 964 390 67 390 25 150 13 33 750 388 239 726

22 075 826 337 810 40 396 3 900 878 650

21 641 286 592 890 40 396 1 359 279

21 641 286 197 610 40 396 679 640

395 280

679 639

22 075 826 733 090 40 396 3 900 1 558 289

8 577

8 577

43 310 719

126 502 933

37 109 607

89 393 326

132 704 045

606 539 976 4 882 650 5 490 165

152 359 976 1 276 370 1 429 705

454 180

454 180

3 606 280 4 060 460

3 606 280 4 060 460

5 532 592

5 532 592

5 532 592

Total - all Members

431 550 445

388 239 726

43 310 719

137 525 690

38 539 312

98 986 378

142 297 097

A58/26 Page 45

Schedule 3 (continued)

Certain Member States with outstanding unpaid contributions from prior years have agreed to repayment plans under which the Member States concerned commit to make annual payments towards the arrears, in addition to paying their current year assessment. These special arrangements are approved by Health Assembly resolutions, and specify the number of years over which the concerned Member State must pay the outstanding contributions. In the event that minimum payments are not made according to the agreed plan, the Member State's voting privileges are suspended in accordance with Article 7 of the Constitution. The Members concerned, are listed below, together with summary information concerning the terms of the approved payment plans: Payment period 2003-2011 1997-2006 2002-2011 2003-2012 1999-2004 1999-2004 2004-2018 Minimum annual payment a/ 100 000 90 836 95 788 200 000 346 600 71 336 b/ 1 500 000 2 404 560 1 500 000 3 360 393 b/

Member States Azerbaijan Belarus Dominican Republic Kazakhstan Latvia Liberia Ukraine Total

Resolution WHA55.5 WHA45.23 WHA55.6 WHA56.11 WHA52.2 WHA52.3 WHA57.6

Payment received in 2004 283 158 387 830 842 805 346 600

Balance outstanding 3 894 272 694 454 1 170 159 3 890 488 344 393 35 915 718 45 909 484

In addition to the minimum annual payments in respect of arrears, the Member States concerned must also pay their current year assessed contributions. The Dominican Republic and Liberia have been unable to respect the terms of their repayment plans and as a result their voting privileges have been suspended. b/

a/

A58/26 Page 46

Schedule 4 Miscellaneous Income Account, as at 31 December 2004 (in thousands of US dollars)

The Miscellaneous Income Account is credited with income arising from a number of sources in accordance with Financial Regulation VIII.

2004

Balance as at 1 January 2004 Income 2004 Sub total Less: Resolution WHA56.32 - Financing the Programme Budget 2004-2005 Adjustment mechanism Financial incentive scheme Sub total

9 800 12 651 22 451

12 364 445 12 809

Balance as at 31 December 2004 (Statement I.1)

9 642

A58/26 Page 47

Schedule 5 Special Account for Servicing Costs as at 31 December 2004 (in thousands of US dollars)

This account was established in order to facilitate the budgeting and accounting of funds made available to the Organization to cover in part the costs of servicing activities financed from sources other than the regular budget, (i.e. from all other extrabudgetary resources). The Account is credited with income from the following sources: (i) Credits received from the United Nations Development Fund, the United Nations Population Fund and other organizations and bodies of the United Nations system to cover support costs are passed to the Account; (ii) Under Resolution WHA 34.17, funds received for support costs from other extrabudgetary sources, including funds-in-trust arrangements with governments and other entities, and the Voluntary Fund for Health Promotion; (iii) Interest earned on the balances of funds in the Special Account for Servicing Costs; (iv) Foreign exchange gains (losses) arising in respect of hedging operations on this account.

Income and expenditure 2004 2002-2003

Balance as at 1 January 2004 and 1 January 2002 Income United Nations Programmes Support costs of subcontracting agencies Programme support costs Rental of office accommodation at headquarters from Trust Funds and other arrangements Interest Gains (losses) on hedging operations Total income Balance Transfers To Revolving Sales Fund in accordance with resolution WHA55.9 Balance Expenditure Africa The Americas South-East Asia Europe Eastern Mediterranean Western Pacific Global and interregional activities Total expenditure Balance as at 31 December 2004 and 31 December 2003 15 791 308 5 228 6 936 11 364 3 708 85 490 404 2 757 76 189 218

136 103

140 797

430 335 110 222 1 179 10 072 2 972 79 568 215 671 125 210 266 007

(7 927) 215 671 258 080

25 552 1 399 5 860 3 976 4 038 1 953 79 199 128 825 86 846 121 977 136 103

A58/26 Page 48

Schedule 6 Real Estate Fund, as at 31 December 2004 (in thousands of US dollars)

This fund was established by the Twenty-third World Health Assembly in resolution WHA23.l4. The Real Estate Fund, under the Financial Regulations and Financial Rules, is funded by appropriation from the regular budget. The Real Estate Fund is also credited with receipts of rentals relating to real estate operations (other than rental for office accommodation, garage rentals and income from the operation of concessions at Headquarters), and interest earned on balances in the fund. The fund is used to meet the costs of the construction of buildings or extensions to existing buildings; the acquisition of land which may be required; major repairs of and alterations to the Organization’s existing office buildings and maintenance and repairs of and alterations to houses leased to staff by the Organization. Specific Health Assembly authorization is required for acquisition of land and construction of buildings or building extensions. a/ 2004

Balance as at 1 January 2004 Income Appropriation from regular budget Rents collected Interest Total income Expenditure Headquarters: Maintenance, repairs and extension of existing buildings Regional Office for Africa: Maintenance, repairs and alterations to houses for staff Water supply at premises Installation of security lights Improvement of the external lighting system Renovation and improvement of electric installations Replacement of two lifts Fire hydrants and new boreholes Renovation of waterproofing of the roof Regional Office for the Eastern Mediterranean: Control and security management system Replacement of the telephone exchange Regional Office for Europe: Refurbishment of the Regional Office Regional Office for South-East Asia: Renovation, maintenance and repairs of existing buildings Regional Office for the Western Pacific: Extension of building and construction of new building - WHA 55.8 Total expenditure Balance as at 31 December 2004 b/

1 038 5 820 284 108 6 212

969 57 (5) 52 28 4 (3) 9 85 62 (138) 220 8 2 904 4 252 2 998

a/ b/

See note 27 regarding the construction of a new building at Headquarters. This balance has been allocated to planned projects.

A58/26 Page 49

Interim financial implementation of WHO's Programme Budget 2004-2005 for the year 2004

This part of the Unaudited Interim Financial Report shows the financial implementation at 31 December 2004 compared with the approved Programme Budget for 2004-2005. Information is provided both for the Regular Budget and for Other Sources by Area of Work at the Organizational level, and for Global and for each Regional Office. Implementation by category of expenditure is also shown.

A58/26 Page 50

Table 1 Budget and expenditure summary Regular budget by organizational level and total other sources as at 31 December 2004 (in thousands of US dollars)

Transfers Programme budget 2004-2005 effected and unallocated balances Working a/

Implementationc/ rate as % of Expenditure for 2004 working budget budget as at 31 December 2004

Regular budget Country Regional Global (Headquarters) Sub-total - Substantive Areas of Work Miscellaneous Total regular budget Other sources Total

336 991 230 592 278 528 846 111 34 000 880 111 1 944 000 2 824 111 b/

(12 209) (2 823) (11 358) (26 390) (1 020) (27 410)

324 782 227 769 267 170 819 721 32 980 852 701 1 944 000

177 925 122 716 146 472 447 113 32 980 480 093 1 010 644 1 490 737

54.8 53.9 54.8 54.5 100.0 56.3 52.0 53.3

(27 410)

2 796 701

Reconciliation to total expenditure: Plus: UNFPA programme support costs Less: Eliminations - Statement I Total - WHO Programme activities - Statement I 79 1 490 816 177 917 1 312 899

a/ The Working budget represents that part of the programme budget that has been allocated, adjusted by transfers between Appropriation Sections and/or Offices. b/ Other sources figure as noted in EB113/42 Add.1. c/ The implementation rate is based on the Working Budget in Table 1, whereas Tables 2, 3 and 4 show the rate based on the programme budget approved by WHA56.32 and EB113/42 Add 1.

A58/26 Page 51

Table 2

Budget and expenditure summary by area of work - all offices as at 31 December 2004 (in thousands of US dollars) Regular budget Programme

Other sources Programme Programme Expenditure budget budget

Total Expenditure

Area of work Communicable disease surveillance Communicable disease prevention, eradication and control Research and product development for communicable diseases Malaria Tuberculosis Surveillance, prevention and management of noncommunicable diseases Tobacco Health promotion Injuries and disabilities Mental health and substance abuse Child and adolescent health Research and programme development in reproductive health Making pregnancy safer Women's health HIV/AIDS Sustainable development Nutrition Health and environment Food safety Emergency preparedness and response Essential medicines: access, quality and rational use Immunization and vaccine development Blood safety and clinical technology Evidence for health policy Health information management and dissemination Research policy and promotion Organization of health services Governing bodies Resource mobilization, and external cooperation and partnerships Programme planning, monitoring and evaluation Human resources development Budget and financial management Infrastructure and informatics services Director-General, Regional Directors and independent functions WHO's presence in countries Substantive areas of work - total Miscellaneous Exchange rate hedging Real Estate Fund Information Technology Fund Security Fund Miscellaneous - total Total - ALL OFFICES

budget

Expenditure

2004-2005

2004

%

2004-2005

2004

%

2004-2005

2004

%

36 600 23 786 3 468 17 140 12 031 23 480 9 983 16 664 5 133 14 356 15 849 9 070 13 211 4 094 18 116 14 840 9 526 39 946 9 453 8 037 18 947 16 646 14 135 30 106 28 662 9 217 107 466 21 791 22 264 6 826 16 412 22 341 93 715 21 670 111 130 846 111 15 000 6 000 10 000 3 000 34 000 880 111

18 537 10 648 3 002 9 301 6 686 12 021 4 896 8 937 2 675 6 409 8 478 4 022 6 970 2 116 11 483 8 176 4 651 17 931 4 921 4 921 8 529 8 025 6 633 14 181 15 036 4 280 55 257 11 168 11 842 3 644 9 426 10 599 49 544 13 242 68 926 447 113 14 550 5 820 9 700 2 910 32 980 480 093

58 000 110 500 111 000 109 000 112 500 14 000 10 500 31 500 12 500 9 500 51 500 58 000 25 500 11 000 200 000 14 000 11 000 47 000 13 000 111 000 32 500 420 500 10 500 50 500 17 500 11 000 52 500 6 000 16 000 4 500 18 500 21 500 81 000 7 000 37 500 1 908 000 5 000 25 000 6 000 36 000 1 944 000

34 332 39 554 31 662 49 224 56 741 10 049 4 823 15 949 4 237 4 704 19 852 30 631 5 989 2 972 42 818 9 951 5 705 23 729 1 525 90 106 18 474 296 386 4 936 16 746 10 156 3 759 21 935 3 220 11 945 2 289 11 236 15 142 48 507 7 052 16 588 972 924

94 600 134 286 114 468 126 140 124 531 37 480 20 483 48 164 17 633 23 856 67 349 67 070 38 711 15 094 218 116 28 840 20 526 86 946 22 453 119 037 51,447 437,146 24,635 80,606 46 162 20 217 159 966 27 791 38 264 11 326 34 912 43 841 174 715 28 670 148 630 2 754 111 20 000 6 000 35 000 9 000 70 000 2 824 111

52 869 50 202 34 664 58 525 63 427 22 070 9 719 24 886 6 912 11 113 28 330 34 653 12 959 5 088 54 301 18 127 10 356 41 660 6 446 95 027 27 003 304 411 11 569 30 927 25 192 8 039 77 192 14 388 23 787 5 933 20 662 25 741 98 051 20 294 85 514 1 420 037 14 550 8 383 33 392 14 375 70 700 1 490 737

55.9 37.4 30.3 46.4 50.9 58.9 47.5 51.7 39.2 46.6 42.1 51.7 33.5 33.7 24.9 62.9 50.5 47.9 28.7 79.8 52.5 69.6 47.0 38.4 54.6 39.8 48.3 51.8 62.2 52.4 59.2 58.7 56.1 70.8 57.5 51.6

54.5

2 563 23 692 11 465 37 720 1 010 644

a/ a/

52.0

52.8

a/ Funds were transferred from the regular budget and from the Special Account for Servicing Costs to the Information Technology Fund and the Security Fund. The amounts transferred are treated as expenditure under the regular budget and the Special Account for Servicing Costs. The amounts transferred are treated as income in the Information Technology Fund and the Security Fund and eventually as expenditure in line with the activities undertaken within those areas. This accounting treatment is necessary to maintain the integrity of the individual funds while it does lead to duplication of expenditure under the total column.

A58/26 Page 52

Table 3 Budget and expenditure summary - by office as at 31 December 2004 (in thousands of US dollars)

Regular budget Country Programme budget 2004-2005 Expenditure 2004 budget 2004-2005 Regional Programme Expenditure 2004 Total regular budget Programme budget 2004-2005 Expenditure 2004 %

Regional Office for Africa Regional Office for the Americas Regional Office for South-East Asia Regional Office for Europe Regional Office for the Eastern Mediterranean Regional Office for the Western Pacific

122 333 40 818 69 719 13 493 50 576 40 052

66 854 19 528 41 573 5 363 23 920 20 687

69 402 32 409 23 735 41 289 31 773 31 984

36 739 15 753 13 409 23 333 18 743 14 739

191 735 73 227 93 454 54 782 82 349 72 036

103 593 35 281 54 982 28 696 42 663 35 426

54.0 48.2 58.8 52.4 51.8 49.2

Sub-total - Regional Offices Global (Headquarters) Total

336 991

177 925

230 592

122 716

567 583 312 528

300 641 179 452 480 093

53.0 57.4 54.5

336 991

177 925

230 592

122 716

880 111

A58/26 Page 53

Table 3 (continued)

Other sources Country Programme budget 2004-2005 Expenditure 2004 budget 2004-2005 Regional Programme Expenditure 2004 Total other sources Programme budget 2004-2005 Expenditure 2004 %

Total

Programme budget 2004-2005 Expenditure 2004 %

358 500 64 000 128 000 60 000 149 500 70 000

89 223 3 241 60 735 15 935 102 062 20 231

194 500 30 000 63 500 43 500 52 500 51 500

156 179 6 922 17 116 35 324 30 632 25 148

553 000 94 000 191 500 103 500 202 000 121 500

245 402 10 163 77 851 51 259 132 694 45 379

44.4 10.8 40.7 49.5 65.7 37.3

744 735 167 227 284 954 158 282 284 349 193 536

348 995 45 444 132 833 79 955 175 357 80 805

46.9 27.2 46.6 50.5 61.7 41.8

830 000

291 427

435 500

271 321

1 265 500 678 500

562 748 447 896 1 010 644

44.5 66.0 52.0

1 833 083 991 028 2 824 111

863 389 627 348 1 490 737

47.1 63.3 52.8

830 000

291 427

435 500

271 321

1 944 000

A58/26 Page 54

PAGE INTENTIONALLY LEFT BLANK

A58/26 Page 55

Table 4 Budget and expenditure summary by area of work - by office as at 31 December 2004 (in thousands of US dollars)

Global (Headquarters) Area of work Communicable disease surveillance Communicable disease prevention, eradication and control Research and product development for communicable diseases Malaria Tuberculosis Surveillance, prevention and management of noncommunicable diseases Tobacco Health promotion Injuries and disabilities Mental health and substance abuse Child and adolescent health Research and programme development in reproductive health Making pregnancy safer Women's health HIV/AIDS Sustainable development Nutrition Health and environment Food safety Emergency preparedness and response Essential medicines: access, quality and rational use Immunization and vaccine development Blood safety and clinical technology Evidence for health policy Health information management and dissemination Research policy and promotion Organization of health services Governing bodies Resource mobilization, and external cooperation and partnerships Programme planning, monitoring and evaluation Human resources development Budget and financial management Infrastructure and informatics services Director-General, Regional Directors and independent functions WHO's presence in countries Substantive areas of work - total Miscellaneous Exchange rate hedging Real Estate Fund Information Technology Fund Security Fund Miscellaneous - total Total - Global (Headquarters)

Regular budget Programme budget 2004-2005 Expenditure 2004

Other sources Programme budget 2004-2005 Expenditure 2004 Programme budget 2004-2005

Total Expenditure 2004

%

%

%

17 128 7 143 2 752 5 868 2 546 7 757 3 877 3 058 2 145 4 608 4 664 3 433 1 593 1 535 5 073 3 290 3 172 10 858 3 470 1 691 7 091 7 323 5 166 13 424 13 128 4 221 9 277 18 512 12 798 2 562 8 570 12 330 55 318 12 182 965 278 528 15 000 6 000 10 000 3 000 34 000 312 528

8 019 3 636 2 819 2 510 1 203 3 654 2 268 1 462 1 315 2 216 2 463 1 906 948 1 078 5 185 2 329 1 679 4 992 2 537 1 118 3 335 3 807 2 525 5 606 6 631 2 035 5 259 9 014 6 668 1 625 5 335 5 571 28 449 6 927 348 146 472 14 550 5 820 9 700 2 910 32 980 179 452 57.4

18 000 36 000 100 000 31 000 25 000 9 000 3 000 22 000 7 000 2 500 19 000 46 000 11 000 7 000 23 000 6 000 7 000 18 000 3 500 6 000 22 000 63 000 7 500 16 000 12 000 4 000 17 000 6 000 5 000 3 000 12 000 14 000 51 000 7 000 3 000 642 500 5 000 25 000 6 000 36 000 678 500

21 772 13 396 31 472 21 077 27 501 7 018 2 371 14 997 3 514 2 746 10 560 27 233 4 826 2 401 18 006 5 258 4 564 15 873 1 474 17 887 12 990 45 437 3 286 11 381 9 118 2 374 10 025 3 065 2 900 1 306 8 000 10 873 29 651 6 694 1 693 412 739

35 128 43 143 102 752 36 868 27 546 16 757 6 877 25 058 9 145 7 108 23 664 49 433 12 593 8 535 28 073 9 290 10 172 28 858 6 970 7 691 29 091 70 323 12 666 29 424 25 128 8 221 26 277 24 512 17 798 5 562 20 570 26 330 106 318 19 182 3 965 921 028 20 000 6 000 35 000 9 000 70 000 66.0 991 028

29 791 17 032 34 291 23 587 28 704 10 672 4 639 16 459 4 829 4 962 13 023 29 139 5 774 3 479 23 191 7 587 6 243 20 865 4 011 19 005 16 325 49 244 5 811 16 987 15 749 4 409 15 284 12 079 9 568 2 931 13 335 16 444 58 100 13 621 2 041 559 211 14 550 5 820 33 392 14 375 68 137 627 348

84.8 39.5 33.4 64.0 104.2 63.7 67.5 65.7 52.8 69.8 55.0 58.9 45.8 40.8 82.6 81.7 61.4 72.3 57.5 247.1 56.1 70.0 45.9 57.7 62.7 53.6 58.2 49.3 53.8 52.7 64.8 62.5 54.6 71.0 51.5 60.7

23 692 11 465 35 157 447 896

a/ a/

63.3

a/

See Table, 2 Footnote a/

A58/26 Page 56

Table 4 (continued) Budget and expenditure summary by area of work - by office as at 31 December 2004 (in thousands of US dollars)

Regional Office for Africa Country Programme budget Area of work Communicable disease surveillance Communicable disease prevention, eradication and control Research and product development for communicable diseases Malaria Tuberculosis Surveillance, prevention and management of noncommunicable diseases Tobacco Health promotion Injuries and disabilities Mental health and substance abuse Child and adolescent health Research and programme development in reproductive health Making pregnancy safer Women's health HIV/AIDS Sustainable development Nutrition Health and environment Food safety Emergency preparedness and response Essential medicines: access, quality and rational use Immunization and vaccine development Blood safety and clinical technology Evidence for health policy Health information management and dissemination Research policy and promotion Organization of health services Governing bodies Resource mobilization, and external cooperation and partnerships Programme planning, monitoring and evaluation Human resources development Budget and financial management Infrastructure and informatics services Director-General, Regional Directors and independent functions WHO's presence in countries Total - Africa 2004-2005 Expenditure 2004

Regular budget Regional Programme budget 2004-2005 Expenditure 2004 Total regular budget Programme budget 2004-2005 Expenditure 2004

5 324 3 184 208 2 018 1 538 2 467 253 4 825 201 1 410 3 028 1 446 3 044 542 2 945 1 997 1 866 4 341 1 292 2 080 2 170 1 544 1 243 694 295 204 20 581

3 313 1 501 21 841 575 739 41 2 542 77 384 877 686 1 472 260 1 153 727 238 1 726 205 980 612 400 429 129 229 32 11 070

2 277 1 132 377 1 122 973 2 438 696 687 273 1 341 1 212 1 653 2 082 855 2 994 1 619 925 2 237 397 1 216 1 597 412 1 860 1 493 3 649 711 7 454 1 363

1 336 708 157 516 316 1 251 369 340 376 238 539 1 064 866 344 1 476 697 416 950 180 799 722 218 810 661 2 244 431 3 912 1 073 1 178 452 1 250 1 646 8 003 801 400 36 739

7 601 4 316 585 3 140 2 511 4 905 949 5 512 474 2 751 4 240 3 099 5 126 1 397 5 939 3 616 2 791 6 578 1 689 3 296 3 767 1 956 3 103 2 187 3 944 915 28 035 1 363 2 391 801 2 423 3 572 12 778 1 701 52 284 191 735

4 649 2 209 178 1 357 891 1 990 410 2 882 453 622 1 416 1 750 2 338 604 2 629 1 424 654 2 676 385 1 779 1 334 618 1 239 790 2 473 463 14 982 1 073 1 178 452 1 250 1 646 8 003 801 35 995 103 593

395

1 996 801 2 423 3 572 12 778 1 701 1 086 69 402

51 198 122 333

35 595 66 854

A58/26 Page 57

Table 4 (continued)

Other sources Country Programme budget 2004-2005 Expenditure 2004 budget 2004-2005 Regional Programme Expenditure 2004 Total other sources Programme budget 2004-2005 Expenditure 2004 Programme budget 2004-2005

Total

Expenditure 2004 %

4 000 18 000 3 000 7 000 15 000

1 592 1 799

14 000 24 000 3 000 33 000 4 000 1 000 1 000 500 500 9 000 1 000 500 500 23 000 500 1 000 500 4 000 8 000 44 000 500 3 000

4 750 17 883 21 12 287 1 978 637 236 84 15 19 5 571 756 351 46 4 855 404 11 58 2 1 369 1 517 86 471 65 327 49

18 000 42 000 6 000 40 000 19 000 1 000 1 500 1 000 500 1 500 12 000 2 000 7 500 1 000 115 000 2 500 1 000 1 500 37 000 8 000 181 000 1 000 10 000

6 342 19 682 21 17 331 4 621 646 337 107 449 21 6 639 1 312 386 90 11 353 617 11 324 2 8 610 3 172 141 423 85 396 50

25 601 46 316 6 585 43 140 21 511 5 905 2 449 6 512 974 4 251 16 240 5 099 12 626 2 397 120 939 6 116 2 791 7 578 3 189 40 296 11 767 182 956 4 103 12 187 3 944 4 415 39 035 1 363

10 991 21 891 199 18 688 5 512 2 636 747 2 989 902 643 8 055 3 062 2 724 694 13 982 2 041 665 3 000 387 10 389 4 506 142 041 1 324 1 186 2 523 558 19 354 1 073 2 195 1 232 3 172 4 840 14 967 801 39 026 348 995

42.9 47.3 3.0 43.3 25.6 44.6 30.5 45.9 92.6 15.1 49.6 60.1 21.6 29.0 11.6 33.4 23.8 39.6 12.1 25.8 38.3 77.6 32.3 9.7 64.0 12.6 49.6 78.7 91.8 94.7 58.5 56.5 84.2 47.1 58.0 46.9

5 044 2 643 9

500 500 500 1 000 3 000 1 000 7 000 500 92 000 2 000

101 23 434 2 1 068 556 35 44 6 498 213 266

1 000 33 000

7 241 1 655 54 952 20 69 1

137 000 500 7 000

3 000 8 000

7 3 199

500 3 000

88 1 173

3 500 11 000

95 4 372

1 017 500 3 000 5 000 2 000 3 000 780 1 922 3 194 6 964 500 3 000 5 000 5 000

1 017 780 1 922 3 194 6 964

2 391 1 301 5 423 8 572 17 778 1 701 67 284 744 735

12 000 358 500

1 752 89 223

3 000 194 500

1 279 156 179

15 000 553 000

3 031 245 402

A58/26 Page 58

Table 4 (continued) Budget and expenditure summary by area of work - by office as at 31 December 2004 (in thousands of US dollars)

Regional Office for the Americas Country Programme budget Area of work Communicable disease surveillance Communicable disease prevention, eradication and control Research and product development for communicable diseases Malaria Tuberculosis Surveillance, prevention and management of noncommunicable diseases Tobacco Health promotion Injuries and disabilities Mental health and substance abuse Child and adolescent health Research and programme development in reproductive health Making pregnancy safer Women's health HIV/AIDS Sustainable development Nutrition Health and environment Food safety Emergency preparedness and response Essential medicines: access, quality and rational use Immunization and vaccine development Blood safety and clinical technology Evidence for health policy Health information management and dissemination Research policy and promotion Organization of health services Governing bodies Resource mobilization, and external cooperation and partnerships Programme planning, monitoring and evaluation Human resources development Budget and financial management Infrastructure and informatics services Director-General, Regional Directors and independent functions WHO's presence in countries Total - the Americas 2004-2005 Expenditure 2004

Regular budget Regional Programme budget 2004-2005 Expenditure 2004 Total regular budget Programme budget 2004-2005 Expenditure 2004

340 4 198 569

1 604 3 880

220 1 481

1 944 8 078

220 2 050

43

471 1 089

493 439 524 397 474 1 524 571

902 606 366 192 150 789 151

536 439 1 939 397 2 126 1 628 609 1 593

1 373 1 695 916 192 939 878 530

1 415 1 652 104 38 1 593

550 789 89 379

468 36 104 990 71 4 626 450 27 431 25 2 128 261

305 498 764 1 111 1 728 459

212 320 254 567 630 253

305 36 602 1 754 1 182 6 354 909

680 347 685 592 2 758 514

388 322 48 2 802

157 133 6 1 329

255 1 328 612 1 365 2 145 399

123 460 269 526 862 2 640

643 1 650 660 4 167 2 145 399 16 385 278

280 593 275 1 855 862 7 408

11 951

4 768

4 434 278 1 139 634 1 604 2 680 765

1 185 336 712 1 168 379 15 753

1 139 634 1 604 2 680 765 9 647 73 227

1 185 336 712 1 168 379 5 859 35 281

9 647 40 818

5 859 19 528 32 409

A58/26 Page 59

Table 4 (continued)

Other sources Country Programme budget 2004-2005 Expenditure 2004 budget 2004-2005 Regional Programme Expenditure 2004 Total other sources Programme budget 2004-2005 Expenditure 2004 Programme budget 2004-2005

Total

Expenditure 2004 %

3 000 2 000 546

2 000 3 000 3 000

49 232 34 339 729 477 148 32 93 124 887

5 000 5 000 3 000 7 000 2 500 500 500 1 500 1 000 4 500 1 000

49 778 34 340 1 729 477 147 32 94 125 1 110 74 16 158 517 280 201 24 11 168 268 1 316 80 122 4 40 215

6 944 13 078 3 000 7 536 2 939 2 439 897 3 626 2 628 5 109 2 593 2 305 1 036 12 602 3 254 2 182 10 854 2 909 17 000 1 143 4 150 660 8 167 2 145 899 20 885 278 1 139

269 2 828 34 1 713 3 424 1 393 339 971 94 1 003 1 640 74 696 158 864 965 793 2 782 525 168 548 1 909 355 1 977 866 40 7 623

3.9 21.6 1.1 22.7 116.5 57.1 37.8 26.8 38.2 32.1 2.9 30.2 15.3 6.9 29.7 36.3 25.6 18.0 1.0 47.9 46.0 53.8 24.2 40.4 4.4 36.5

5 000 2 000

1 1 000

2 000 500 500

(1) 1 000 1 500 4 000 500 2 000 1 000 8 000 1 000 500 4 000 1 000 15 000 111 2 000 3 000 1 223 74 6 158 40 209

500 500 500 500 500

10 4 000 500 500 500 1 000 2 000 500 500 1 000 477 71 201 24 11 168 157 1 316 80 122 4 15 211

2 000 1 000 12 000 1 500 1 000 4 500 2 000 17 000 500 2 500 4 000

25 3 000 4

500 1 500

500 4 500

1 185 685 844 1 168 380 7 131 45 444

104.0 41.9 52.6 15.2 49.7 54.2 27.2

500 2 000

500 3 000

349 132

1 000 5 000

349 132

1 634 1 604 7 680

1 3 000 64 000 843 3 241 500 30 000 429 6 922 3 500 94 000

1 1 272 10 163

765 13 147 167 227

A58/26 Page 60

Table 4 (continued) Budget and expenditure summary by area of work - by office as at 31 December 2004 (in thousands of US dollars)

Regional Office for South-East Asia Country Programme budget Area of work Communicable disease surveillance Communicable disease prevention, eradication and control Research and product development for communicable diseases Malaria Tuberculosis Surveillance, prevention and management of noncommunicable diseases Tobacco Health promotion Injuries and disabilities Mental health and substance abuse Child and adolescent health Research and programme development in reproductive health Making pregnancy safer Women's health HIV/AIDS Sustainable development Nutrition Health and environment Food safety Emergency preparedness and response Essential medicines: access, quality and rational use Immunization and vaccine development Blood safety and clinical technology Evidence for health policy Health information management and dissemination Research policy and promotion Organization of health services Governing bodies Resource mobilization, and external cooperation and partnerships Programme planning, monitoring and evaluation Human resources development Budget and financial management Infrastructure and informatics services Director-General, Regional Directors and independent functions WHO's presence in countries Total - South-East Asia 2004-2005 Expenditure 2004

Regular budget Regional Programme budget 2004-2005 Expenditure 2004 Total regular budget Programme budget 2004-2005 Expenditure 2004

2 064 1 305 106 2 017 1 570 3 124 1 916 1 533 969 1 328 2 113 631 2 458 357 1 966 1 156 565 4 049 937 1 058 2 744 1 315 1 218 1 599 93 795 12 743

1 408 1 188 5 1 344 1 007 2 827 775 547 295 943 1 566 135 1 432 209 1 076 699 450 1 757 415 612 1 481 726 779 1 081

1 287 330 25 702 380 380 431 333 353 390 791 50 519 330 703 751 330 1 016 296 330 430 442 465 1 180 881

843 135

3 351 1 635 131 2 719 1 950 3 504 2 347 1 866 1 322 1 718 2 904 681

2 251 1 323 5 1 765 1 091 3 049 1 017 956 483 1 131 2 006 135 1 609 400 1 555 1 142 633 2 431 420 811 1 675 1 021 946 1 649 513 946 8 831 201 53 491 436 489 1 763 1 152 10 603 54 982

421 84 222 242 409 188 188 440

177 191 479 443 183 674 5 199 194 295 167 568 513 526 1 038 201 53 491 436 489 1 763 1 152 13 409

2 977 687 2 669 1 907 895 5 065 1 233 1 388 3 174 1 757 1 683 2 779 974 1 274 15 582 298 1 144 1 197 712 842 2 877 1 385 16 827 93 454

420 7 793

479 2 839 298

786 377

358 820 712 842 2 877 1 385

16 827 69 719

10 603 41 573 23 735

A58/26 Page 61

Table 4 (continued)

Other sources Country Programme budget 2004-2005 Expenditure 2004 budget 2004-2005 Regional Programme Expenditure 2004 Total other sources Programme budget 2004-2005 Expenditure 2004 Programme budget 2004-2005

Total

Expenditure 2004 %

1 000 3 000

941 1 991 16 1 118 7 423

4 000 15 000 500 6 000 1 000 500

(11) 1 038 16 782 2 490 432 238 93 29 88 330 175

5 000 18 000 500 8 000 32 000 500 1 500 1 000 500 500 3 000 3 000 1 500 500 18 000 1 500 500 1 500 1 500 6 000

930 3 029 32 1 900 9 913 432 243 93 29 108 372 1 040 225 (1) 3 639 539 4 424 1 4 833 377 43 549 191 161 122 53 201

8 351 19 635 631 10 719 33 950 4 004 3 847 2 866 1 822 2 218 5 904 3 681 4 477 1 187 20 669 3 407 1 395 6 565 2 733 7 388 3 174 66 757 2 183 8 779 1 974 1 274 20 582 298

3 181 4 352 37 3 665 11 004 3 481 1 260 1 049 512 1 239 2 378 1 175 1 834 399 5 194 1 681 637 2 855 421 5 644 2 052 44 570 1 137 1 810 635 999 9 032 201 578 491 758 682 4 960 1 130 11 800 132 833

38.1 22.2 5.9 34.2 32.4 86.9 32.8 36.6 28.1 55.9 40.3 31.9 41.0 33.6 25.1 49.3 45.7 43.5 15.4 76.4 64.7 66.8 52.1 20.6 32.2 78.4 43.9 67.4 50.5 41.0 62.5 50.8 63.0 81.6 58.1 46.6

2 000 31 000

500 1 000

5

1 000 500

500 1 000 3 000 1 000 13 000 1 000 1 000 1 000 5 000

20 42 865 4 2 680 471 348 3 141 79 40 783 193 92 87 37 141 500 500 5 000 500 500 500 500 1 000 2 000

221 (1) 959 68 4 76 1 1 692 298 2 766 (2) 69 35 16 60

49 000 500 4 000 500 4 000

16 000 2 000 500 1 000

65 000 500 6 000 1 000 5 000

170 500 500 2 000 3 000

355 322 193 3 197 (22) 1 109 17 116 500 500 5 000

525 322 193 3 197 (22) 1 197 77 851

1 144 1 197 1 212 1 342 7 877 1 385 20 327 284 954

3 000 128 000

88 60 735

500 63 500

3 500 191 500

A58/26 Page 62

Table 4 (continued) Budget and expenditure summary by area of work - by office as at 31 December 2004 (in thousands of US dollars)

Regional Office for Europe Country Programme budget Area of work Communicable disease surveillance Communicable disease prevention, eradication and control Research and product development for communicable diseases Malaria Tuberculosis Surveillance, prevention and management of noncommunicable diseases Tobacco Health promotion Injuries and disabilities Mental health and substance abuse Child and adolescent health Research and programme development in reproductive health Making pregnancy safer Women's health HIV/AIDS Sustainable development Nutrition Health and environment Food safety Emergency preparedness and response Essential medicines: access, quality and rational use Immunization and vaccine development Blood safety and clinical technology Evidence for health policy Health information management and dissemination Research policy and promotion Organization of health services Governing bodies Resource mobilization, and external cooperation and partnerships Programme planning, monitoring and evaluation Human resources development Budget and financial management Infrastructure and informatics services Director-General, Regional Directors and independent functions WHO's presence in countries Total - Europe 2004-2005 Expenditure 2004

Regular budget Regional Programme budget 2004-2005 Expenditure 2004 Total regular budget Programme budget 2004-2005 Expenditure 2004

277

43

841 50

481

1 118 50

524

101 340 519 250 282 41 620 212 101 264 21 200 138 73 283 76 80 239 160 66 557 71 1 514

119 32 75 100 50 18 77 144 33 197 101 8 56 81 62 37 248 87 26 331 3 200

50 822 840 474 466 50 802 524 263 583 226 250 40 584 290 11 554 50 1 119 611 474 2 685 445 486 474 574 326 3 752 4 762 288 2 904 651 344 13 270 387 324 1 433 186 283 351 403 253 2 338 2 543 221 1 614 432 267 384 1 296 1 054 4 687 895 627 23 333

151 1 162 1 359 724 748 91 1 422 736 101 818 71 1 319 749 547 2 968 521 566 713 734 392 4 309 4 833 288 4 418 651 1 087 1 318 2 254 1 516 8 637 1 186 7 225 54 782

119 295 658 326 300 58 661 434 44 541 13 371 395 380 1 514 248 320 599 490 279 2 669 2 546 221 1 814 432 267 384 1 296 1 054 4 687 895 3 862 28 696

563

524 1 318 2 254 1 516 8 637 1 186 780 41 289

6 445 13 493

3 235 5 363

A58/26 Page 63

Table 4 (continued)

Other sources Country Programme budget 2004-2005 Expenditure 2004 budget 2004-2005 Regional Programme Expenditure 2004 Total other sources Programme budget 2004-2005 Expenditure 2004 Programme budget 2004-2005

Total

Expenditure 2004 %

1 000 500

21

1 000

658 37

2 000 500

679 37

3 118 550

1 203 37

38.6 6.7

1 000 6 000 500 500 1 000 500 1 000 1 000 3 000 1 000 500 7 000 500 1 500 3 000 1 000 4 000

283 4 554

2 000 2 000 1 000

639 1 251 205 702 576 92 1 367 387 174 244 314 1 510 2 264 45 6 570 9 430 446 4 512 245 3 954 482 1 168 2 140 69 48 179

3 000 8 000 1 500 1 000 4 000 1 000 2 000 3 000 3 500 1 000 1 000 10 000 500 2 000 15 000 1 500 5 000 500 16 000 500 5 000 1 500 4 000

922 5 805 205 769 604 95 1 557 471 197 246 314 2 431 2 291 110 6 590 9 6 775 482 5 046 275 3 960 482 1 168 4 565 69 48 179

3 151 9 162 2 859 1 724 4 748 1 091 3 422 3 736 3 601 1 818 1 071 11 319 1 249 2 547 17 968 2 021 5 566 1 213 16 734 892 9 309 6 333 288 8 418 651 1 087 1 318 2 754 2 016 13 637 1 186 11 725 158 282

1 041 6 100 863 1 095 904 153 2 218 905 241 787 327 2 802 2 686 490 8 104 257 7 095 1 081 5 536 554 6 629 3 028 1 389 6 379 501 315 563 1 599 1 572 7 218 1 262 5 021 79 955

33.0 66.6 30.2 63.5 19.0 14.0 64.8 24.2 6.7 43.3 30.5 24.8 215.1 19.2 45.1 12.7 127.5 89.1 33.1 62.1 71.2 47.8 482.3 75.8 77.0 29.0 42.7 58.1 78.0 52.9 106.4 42.8 50.5

67 28 3 190 84 23 2

500 3 000 500 1 000 2 000 500 500

921 27 65 20 6 345 36 534 30 6

3 000 500 12 000 500 1 000 500 4 000 2 000 500

12 000 500 3 000 1 000 3 000

2 425

1 000

500 500 2 000 3 000

303 518 2 531 367 888 35 324

500 500 5 000

303 518 2 531 367 1 159 51 259

4 000 60 000

271 15 935

500 43 500

4 500 103 500

A58/26 Page 64

Table 4 (continued) Budget and expenditure summary by area of work - by office as at 31 December 2004 (in thousands of US dollars) Regional Office for the Eastern Mediterranean Country Programme budget Area of work Communicable disease surveillance Communicable disease prevention, eradication and control Research and product development for communicable diseases Malaria Tuberculosis Surveillance, prevention and management of noncommunicable diseases Tobacco Health promotion Injuries and disabilities Mental health and substance abuse Child and adolescent health Research and programme development in reproductive health Making pregnancy safer Women's health HIV/AIDS Sustainable development Nutrition Health and environment Food safety Emergency preparedness and response Essential medicines: access, quality and rational use Immunization and vaccine development Blood safety and clinical technology Evidence for health policy Health information management and dissemination Research policy and promotion Organization of health services Governing bodies Resource mobilization, and external cooperation and partnerships Programme planning, monitoring and evaluation Human resources development Budget and financial management Infrastructure and informatics services Director-General, Regional Directors and independent functions WHO's presence in countries Total - Eastern Mediterranean 2004-2005 Expenditure 2004 Regular budget Regional Programme budget 2004-2005 Expenditure 2004 Total regular budget Programme budget 2004-2005 Expenditure 2004

1 836 783

1 142 275

940 645

383 582

2 776 1 428

1 525 857

1 599 1 197 1 213 287 1 387 295 541 1 181

951 557 466 32 676 112 214 621

635 430 476 414 695 354 468 384 57

128 137 229 125 809 130 201 43

2 234 1 627 1 689 701 2 082 649 1 009 1 565 57

1 079 694 695 157 1 485 242 415 664

787 35 786 3 020 173 2 715 394 699 1 204 1 157 1 504 965 663 1 358 12 577

326 16 484 1 820 120 579 86 668 333 343 617 336 241 73 7 916

576 293 563 504 259 1 509 369 263 513 446 650 952 1 338 450 5 688 228

161 188 381 167 1 294 168 183 114 216 178 392 1 067 463 2 623 157 1 785 428 453 567 2 779 2 212 18 743

1 363 328 1 349 3 524 432 4 224 763 962 1 717 1 603 2 154 1 917 2 001 1 808 18 265 228 933 685 1 043 1 331 5 328 2 548 12 026 82 349

487 16 672 2 201 287 1 873 254 851 447 559 795 728 1 308 536 10 539 157 1 785 428 453 567 2 779 2 212 4 916 42 663

194

739 685 1 043 1 331 5 328 2 548

12 026 50 576

4 916 23 920 31 773

A58/26 Page 65

Table 4 (continued)

Other sources Country Programme budget 2004-2005 Expenditure 2004 budget 2004-2005 Regional Programme Expenditure 2004 Total other sources Programme budget 2004-2005 Expenditure 2004 Programme budget 2004-2005

Total

Expenditure 2004 %

2 000 3 000 500 7 000 13 000 500 500 500 500 1 000 3 000 500 1 000 500 7 000 500 500 1 000 33 000

143 636

4 000 1 000 1 000 5 000 1 000 500 1 000 500 500 2 000 500

6 218 102 1 159 713 513 329 93 44 14 397 71 77 1

6 000 4 000 1 500 12 000 14 000 1 000 1 500 500 1 000 1 500 5 000 1 000 1 000 500 10 000 500 1 000 1 500 35 000 500 78 000 500 4 500 2 000 1 500 5 000

149 854 102 1 929 3 214 637 397 103 47 15 409 409 77 2 2 052 485 369 349 8 51 447 361 53 705 12 338 380 16 1 745

8 776 5 428 1 500 14 234 15 627 2 689 2 201 2 582 1 649 2 509 6 565 1 057 2 363 828 11 349 4 024 432 5 224 2 263 35 962 2 217 79 603 2 654 6 417 4 001 3 308 23 265 228

1 674 1 711 102 3 008 3 908 1 332 554 1 588 289 430 1 073 409 564 18 2 724 2 686 656 2 222 262 52 298 808 54 264 807 1 066 1 688 552 12 284 157 2 419 452 663 620 8 398 2 224 11 447 175 357

19.1 31.5 6.8 21.1 25.0 49.5 25.2 61.5 17.5 17.1 16.3 38.7 23.9 2.2 24.0 66.7 151.9 42.5 11.6 145.4 36.4 68.2 30.4 16.6 42.2 16.7 52.8 68.9 259.3 26.8 43.0 33.9 81.3 87.3 69.3 61.7

770 2 501 124 68 10 3 1 12 338 1 1 596 225 5 30 51 936 240 35 627 12 3 247 5 1 494

3 000

456 260 364 319 8 (489) 121 18 078 335 133 11 251

500 500 2 000 500 19 000 2 000 1 000 500 1 000

59 000 500 2 500 1 000 1 000 4 000

634 1 000 500 500 2 000 3 000 24 210 53 5 619 12 496 30 632 1 000 500 500 5 000

634 24 210 53 5 619 12 6 531 132 694

933 1 685 1 543 1 831 10 328 2 548 16 526 284 349

4 000 149 500

6 035 102 062

500 52 500

4 500 202 000

A58/26 Page 66

Table 4 (continued) Budget and expenditure summary by area of work - by office as at 31 December 2004 (in thousands of US dollars)

Regional Office for the Western Pacific Country Programme budget Area of work Communicable disease surveillance Communicable disease prevention, eradication and control Research and product development for communicable diseases Malaria Tuberculosis Surveillance, prevention and management of noncommunicable diseases Tobacco Health promotion Injuries and disabilities Mental health and substance abuse Child and adolescent health Research and programme development in reproductive health Making pregnancy safer Women's health HIV/AIDS Sustainable development Nutrition Health and environment Food safety Emergency preparedness and response Essential medicines: access, quality and rational use Immunization and vaccine development Blood safety and clinical technology Evidence for health policy Health information management and dissemination Research policy and promotion Organization of health services Governing bodies Resource mobilization, and external cooperation and partnerships Programme planning, monitoring and evaluation Human resources development Budget and financial management Infrastructure and informatics services Director-General, Regional Directors and independent functions WHO's presence in countries 2004-2005 Expenditure 2004

Regular budget Regional Programme budget 2004-2005 Expenditure 2004 Total regular budget Programme budget 2004-2005 Expenditure 2004

1 324 939

910 513

1 358 197

439 60

2 682 1 136

1 349 573

1 330 807 1 397 464 843 323 663 591 54 388 504 225 1 766 504 27 1 010 684 744 452 10 59 11 930

572 268 635 172 676 94 268 695 128 72 3 345 201 711 356 41 444 429 465 462

1 162 989 930 524 429 129 557 540 52 641 40 661 282 2 133 364 107 832 939 233 871 1 627 253 3 574 461 1 766 263 776 1 146 6 097 1 903 148 31 984

526 549 424 354 237 30 218 270 59 295 2 379 225 976 207 1 415 508 109 422 703 46 1 782 291 706 211 320 560 2 695 718 2 14 739

2 492 1 796 2 327 988 1 272 452 1 220 1 131 106 1 029 40 1 165 507 3 899 868 134 1 842 1 623 977 1 323 1 637 312 15 504 461 2 772 263 776 1 146 6 097 1 903 12 156 72 036

1 098 817 1,059 526 913 124 486 965 187 367 5 724 426 1 687 563 42 859 937 574 884 703 79 6 424 291 706 264 320 560 2 695 876 7 343 35 426

33 4 642

1 006 53

Substantive areas of work - total Miscellaneous Real Estate Fund Total - Western Pacific

12 008 40 052

158 7 341 20 687

40 052

20 687

31 984

14 739

72 036

35 426

A58/26 Page 67

Table 4 (continued)

Other sources Country Programme budget 2004-2005 Expenditure 2004 budget 2004-2005 Regional Programme Expenditure 2004 Total other sources Programme budget 2004-2005 Expenditure 2004 Programme budget 2004-2005

Total

Expenditure 2004 %

2 000 3 000

2 882 842

2 000 2 000

1 529 936 1 2 094 1 883 532 400 (142) 1 87 148 105 213 8 1 629 116 218 83 20 334 656 3 495 95 188

4 000 5 000

4 411 1 778 1 5 725 3 958 634 559 14 9 132 291 366 213 8 4 820 481 447 144 20 386 824 5 910 1 007 388

6 682 6 136

5 760 2 351 1 6 823 4 775 1 693 1 085 927 133 618 1 256 553 580 13 5 544 481 873 1 831 583 428 1 683 6 847 1 581 1 272 703 92 7 236 377 7 527 264 450 739 3 240 876 9 047 78 242 2 563 80 805

86.2 38.3

4 000 7 000

3 631 2 075 102 159 156 8 45 143 261

4 000 5 000 500 1 000 500 500 3 000 500 500 3 000 500 2 000 500 1 000 1 000 4 000 2 000 500 500 1 000

8 000 12 000 500 1 500 1 500 2 500 500 5 000 1 500 1 500 12 000 1 500 500 6 000 1 500 5 000 1 000 15 000 500 5 000 1 000 1 500 6 000

10 492 13 796 2 827 2 488 2 772 2 952 1 720 6 131 1 606 2 529 40 13 165 1 500 1 007 9 899 2 368 5 134 2 842 16 623 1 477 6 323 2 637 1 812 21 504 461 13 772 263 1 776 2 146 11 097 1 903 15 656 193 536

65.0 34.6 59.9 43.6 33.4 4.5 35.9 20.5 34.4 22.9 32.5 42.1 32.1 86.7 18.5 24.6 8.3 59.2 41.2 107.0 20.1 26.7 5.1 33.6 81.8 54.7 100.4 25.3 34.4 29.2 46.0 57.8 40.4

500 1 000 2 000 500 2 000 1 000 1 000 9 000 1 000 500 4 000 1 000 4 000

3 191 365 229 61 52 168 2 415 912 200

11 000 500 3 000 500 1 000 5 000

726

13 86 86 6 821 130 179 545

13 812 86 6 821 130 179 545

11 000 500 2 000 500 1 000 3 000

11 000 1 000 1 000 5 000

3 000 70 000

1 608 20 231

500 51 500

96 22 585 2 563 25 148

3 500 121 500

1 704 42 816 2 563 45 379

70 000

20 231

51 500

121 500

193 536

41.8

A58/26 Page 68

Table 5 Financial implementation by category of expenditure and sources of funds 2004 (in thousands of US dollars) Sources of funds Voluntary Fund Special Account for Servicing Costs Other funds including United Nations sources Total

Category of expenditure

Regular Budget

for Health Promotion

% Salaries and common staff costs Short-term staff Consultants Temporary advisers Members of expert committees, study groups and scientific groups Governing body delegates and members Travel on official business Research contracts Contractual services for translation, printing, data processing and other operations Supplies and materials, rental and maintenance of premises and equipment, stationery, utilities and communications Supplies and services in kind Acquisition of furniture and equipment Acquisition and improvement of premises Fellowships and other educational activities Local cost subsidies General project costs - The Americas - Other Hedging operations Other expenditure, including programme support costs and joint activities with the United Nations Total Eliminations (see Statement I) Transfers between technical cooperation programmes Programme support costs Total - WHO programme activities (19 235) (4.0) 8 532 71 17 592 23 544 11 061 1.8 0.0 3.7 4.9 2.3 248 264 56 726 2 561 4 139 529 151 12 548 229 51.7 11.8 0.5 0.9 0.1 0.0 2.6 0.0 70 267 170 539 22 539 22 809 99 +3 29 272 15 175

% 9.5 23.0 3.0 3.1 0.0 0.0 4.0 2.0 30 582 28 972 457 457 145 154 2 976 85

% 23.7 22.5 0.4 0.4 0.1 0.1 2.3 0.1 3 443 12 171 25 703 16 899 927 5 156 3

% 18.2 12.0 0.7 3.6 0.0 374 816 273 136 26 484 32 561 776 308 2.4 8.6 48 239 27 660

% 25.1 18.3 1.8 2.2 0.1 0.0 3.2 1.9

45 559

9.5

108 185

14.6

12 242

9.5

14 963

10.6

180 949

12.1

36 151

7.5

84 279 453 24 751 630 15 222 172 429 7 224 (101 693)

11.4 0.1 3.3 0.1 2.1 23.3 1.0 (13.7)

22 345 10 856 859 252 1 058 140 15 527

17.3 8.4 0.7 0.2 0.8 0.1 12.1

32 302 3 165 504 4 040 8 978 846 (5 173)

22.8 2.2 0.4 2.9 6.3 0.6 (3.7)

175 077 453 47 304 2 064 37 106 206 009 19 271 (91 339) (19 235)

11.7 0.0 3.2 0.1 2.5 13.8 1.3 (6.1) (1.3)

31 671 480 093

6.7 100.0

98 316 740 499

13.2 100.0

1 718 128 825

1.3 100.0

17 472 141 399

12.4 100.0

149 177 1 490 816

10.1 100.0

(109 489) (68 428)

(177 917) 1 312 899

A58/26 Page 69

Glossary of budgetary and financial terms 2004 This glossary of budgetary and financial terms provides an explanation of the main terms used in the two documents that present the WHO financial framework. The Programme Budget is approved by the Health Assembly and is a plan in programmatic terms for the work of the Organization in the biennium. The Financial Report, which is audited on a biennial basis, provides information on the actual income and expenditure of the Organization and shows the assets and liabilities at the end of each year. The report of the External Auditor is presented together with the Financial Report and enables Member States and other readers of the Financial Report to know that an independent audit has taken place and whether there are any significant issues that require attention. The External Auditor also gives an opinion as to whether the Financial Report for the biennium presents fairly, in all respects, the financial position of the Organization. The biennial Financial Report and the Interim Financial Report of the Organization together with reports of the External Auditor are accepted by the Health Assembly. Account: a formal record of an asset, liability, revenue or expense in which the effects of transactions are indicated in terms of money or some other unit of measurement. Accounting, cash basis of: the method of recording transactions by which income and expenditure and other costs are recorded on the basis of actual collection or disbursement of cash in a given period. Accrual: the accrual basis of accounting for revenue in each financial period means that income is recognized when it is due and not when it is received. Accrual of expenditure in each financial period means that costs are recognized when obligations arise or liabilities are incurred and not when payments are made. Appropriation: an amount voted by the Health Assembly for a specified purpose and for a financial period. This represents a ceiling, a maximum figure against which regular budget obligations may be incurred. Effective appropriation: represents the amount of the appropriation after taking into account any transfers which the Director-General is authorized to make between appropriation sections. Appropriation resolution: a resolution by the Health Assembly approving the regular budget appropriations for a financial period and their financing. The appropriation resolution also notes the amount of the expenditure in the programme budget to be financed from other sources. Assessment, scale of: a scale established by the Health Assembly to apportion the amount required for the regular budget net assessments of the Organization for a given period among Member States. Budget: a plan in financial terms for the carrying out of a programme of activities in a specific period. A programme budget focuses upon the work to be undertaken and the objectives sought through that work: it emphasizes the ends to be achieved and translates them into the costs required for their implementation. Decisions relate both to resource levels, financing and to results to be achieved. Budget, effective working: represents that part of the approved regular budget against which the Director-General is authorized to incur obligations. Budget, working: represents that part of the programme budget that has been allocated as adjusted by transfers between appropriation sections and/or Offices. The working budget comprises allocations from the regular budget and other sources. Disbursements: payment in cash. Exchange rate hedging: this mechanism seeks to maintain the level of the budget so that the activities represented by the budget approved by the Health Assembly may be carried out irrespective of the effect of any fluctuation of currencies against the US dollar. Expenditure: expenditure for a financial period is the total amount of obligations. This figure represents the sum of disbursements and unliquidated obligations made against an appropriation or other sources.

A58/26 Page 70

Fund accounting: the method of accounting under which each fund is maintained as a distinct financial and accounting entity with a separate, self-balancing group of accounts. Imprest accounts: a fund or an account established with a fixed amount and maintained at that level by periodic replenishments of the sums disbursed. Generally, imprest accounts are used for making payments in Country Office locations. Internal borrowing: a mechanism by which, once the Working Capital Fund has been fully utilized, other available funds are used in order to finance regular budget implementation pending the receipt of assessed contributions. Internal borrowing is repaid when Member States pay their arrears of assessed contributions. Liability: a current obligation arising from past events, the settlement of which is expected to result in an outflow of resources from the Organization. These include: i. Contributions or payments received in advance; ii. Borrowings payable within one year; iii. Unliquidated obligations; iv. Accounts payable, including inter-fund balances payable and other accounts payable; v. Other funds and special accounts; vi. Other liabilities; vii. Borrowings payable after one year. Obligation: a commitment or undertaking that creates a legal liability against the resources of the Organization. Obligation, unliquidated: that part of an obligation which has not been disbursed, i.e. an outstanding liability. Revolving fund: a fund established so that income from specific activities may be used to cover the costs of those activities. Any surplus may be carried forward to a future period. Savings on unliquidated obligations: the balance remaining within unliquidated obligations after payment of all liabilities under those obligations. Tax Equalization Fund: a fund to which is credited the revenue from Staff Assessment and which is reduced by: i. Refunds to staff for income taxes levied on their emoluments; ii. Credits against the assessed contributions of Members, in proportion to their assessments but less any income taxes they have levied on the emoluments received from the Organization by their nationals or others liable to such taxes. Unobligated balance: that part of an appropriation, contribution or allotment which has not been obligated. The unobligated balance of regular budget appropriations at the end of the financial period could either be funded in part, in total or not at all depending on the extent to which assessed contributions have been collected. Any funded part of the unobligated balance of regular budget appropriations is credited to Miscellaneous Income. The unfunded part of the unobligated balance of regular budget appropriations represents the amount of the budget appropriations that cannot be implemented. The unfunded part is credited to Miscellaneous Income only when the underlying outstanding assessed contributions are collected. Working Capital Fund: a fund established by the Health Assembly for the purpose of financing regular budget implementation pending receipt of assessed contributions. Withdrawals from the fund are reimbursed when Members eventually pay their arrears of assessed contributions.