WORLD HEALTH ORGANIZATION EXECUTIVE BOARD 103rd Session Provisional agenda item 7 EB103/16 21 December 1998
Casual income Report by the Director-General
ESTIMATED CASUAL INCOME AVAILABLE AS AT 31 DECEMBER 1998 1. This account, pursuant to Article 7.1 of the Financial Regulations, is credited with miscellaneous income arising from interest on funds deposited with banks, the sale of equipment and other property, exchange differential and other sundry revenues. The account also reflects the income from the operation of the underground garage at headquarters, in accordance with resolution WHA24.22. Pursuant to Article IV of the Financial Regulations the account is also credited with the unobligated balances of appropriations remaining at the end of the financial period; such unobligated balances become cash for credit to casual income only when outstanding assessed contributions to the regular budget for the financial period in question are paid by the Members concerned. 2. The Annex to this report shows the amounts of casual income available at year-end during the period 1994 to 1998 and the amounts used for the regular budget and other purposes. The amount indicated as the balance available at 31 December 1998 is a tentative estimate; the actual amount at that date will be known only after completion of the interim financial report of the Organization for 1998 in March 1999. The interim financial report will be submitted to the Fifty-second World Health Assembly in May 1999. 3. In accordance with Financial Regulation 4.6 and the appropriation resolution for 1998-1999 (WHA50.25), additional costs or savings in the implementation of the current regular budget, on account of the currencies of the countries of location of the regional offices and headquarters, will be charged or credited to casual income. The operation of this facility for 1998 is expected to generate an income of US$ 1 626 000; any deficit chargeable in 1999 will have to be met from casual income earned during the same year. 4. The amount of US$ 13 697 644 which is estimated as being available at 31 December 1998 is made up as follows:
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US$ Balance carried forward from 31 December 1997 Add: Estimated casual income received in 1998 Arrears of contributions 1992-1993 and before Interest on bank accounts Exchange differential Savings on liquidation of prior years’ obligations Refunds, rebates and other Transfer from regular budget of net savings from the effects of currency fluctuations under the programme budget for 1998-1999 (resolution WHA50.25) 1 300 000 3 200 000 (521 000) 3 400 000 801 000
US$ 30 148 404
1 626 000
9 806 000 39 954 404
Less:
Amounts appropriated during 1998 Programmes financed by appropriation from casual income (resolution WHA48.32) Net amount of casual income to be returned to Member States to apply to their assessments in 1999 (resolution WHA50.25) 10 000 000
16 256 760
26 256 760 13 697 644
Estimated amount of casual income available as at 31 December 1998
PROPOSED USE OF ESTIMATED CASUAL INCOME 5. The Director-General submits the following proposal: Part financing of the 2000-2001 regular budget to be apportioned among the Members in accordance with the incentive scheme (resolution WHA41.12) from the actual and estimated interest earnings in 1997 and 1998 respectively Financing of activities at country level for eradication of poliomyelitis (twothirds) and for Roll Back Malaria (one-third) during the period 1 July 1999 to 31 December 2000
7 091 640
6 606 004 13 697 644
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ACTION BY THE EXECUTIVE BOARD 6. The Executive Board is invited to consider the proposal contained in paragraph 5. The actual amounts will be decided upon by the Fifty-second World Health Assembly in May 1999 on the basis of the interim financial report of the Organization for 1998.
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CASUAL INCOME, 1994-1998
(US dollars) Appropriated or utilized for Year Balance 1 January Regular budget for biennium (1) 1994 1995 1996 1997 1998 a
Other purposes (4) 1996-1997 1998-1999 1998-1999 21 639 898 29 073 552 9 269 000 (684 400) 8 374 000 b
a
Casual income received during the year (5) 28 860 759 41 084 482 19 033 757 12 613 985 8 180 000 b
Balance at 31 December
(2) 11 417 471 18 638 332 19 702 262 29 467 019 30 148 404
(3) 10 947 000 12 617 000 16 256 760
(6) 18 638 332 19 702 262 29 467 019 30 148 404 13 697 644b
Details of funds appropriated or utilized for other purposes as shown below: Programmes financed by appropriation from casual income (resolution WHA48.32) 10 000 000** 6 145 000** 10 000 000** Transfer to Working Capital Fund (resolutions WHA47.20 and WHA48.21) 12 081 748 7 918 252 5 000 000 -
Year
Real Estate Fund
Usage of exchange rate facility (Financial Regulation 4.6) 7 836 900* 13 464 300* (5 731 000) (17 534 400) (1 626 000) b
Total column (4) above 21 639 898 29 073 552 9 269 000 (684 400) 8 374 000b
1994 1995 1996 1997 1998
1 721 250 7 691 000 10 705 000 -
* Net charge to casual income in respect of exchange rate facility in 1994-1995 was US$ 21 301 200. ** US$ 20 000 000 for malaria control activities in Africa (resolution WHA48.32) and US$ 6 145 000 for WHO worldwide management information system (resolution WHA50.24). b
Estimated.