103rd Session Agenda item 5
EB103.R6 28 January 1999
Budget presentation and process The Executive Board, Recalling resolutions WHA46.35, WHA48.25, EB99.R13 and EB101.R1 on continued development of a strategic approach to budget development, presentation and evaluation; Endorsing the joint report of the Administration, Budget and Finance Committee and the Programme Development Committee on their discussion of the Proposed budget 2000-2001; Welcoming the efforts of the Director-General to revitalize WHO through a process of restructuring and streamlining; Commending the Director-General on the substantive progress made in the presentation of the Proposed budget 2000-2001 in the very short time available since taking office; Welcoming the clarity of the programme descriptions for clusters, outlining issues, objectives and expected results; Welcoming the integrated presentation of regular and extrabudgetary funds indicating total resources associated with cluster programmes, but registering concern over basing of programme achievements on the full realization of the ambitious 19% targeted increase in extrabudgetary resources; Welcoming the correspondence between the budget and management structures and expecting a uniform presentation by cluster of headquarters and regional programmes; Reiterating that a strategic approach to results-based budgeting is based on a clear statement of cluster and departmental objectives in terms of measurable results for a specific period, and a process for continuous monitoring of progress and reporting of results to governing bodies; Noting the need to deliver programme objectives and results in the most efficient manner; Encouraging greater transparency in identifying actual programme allocations and expenditures, including the basis on which cost increases are calculated, from all external and internal sources; Noting the need of governing bodies to have timely progress reports to provide judgements on progress, required adjustments on programme activities, value for money, and achievement of results, as requested in resolution EB101.R1;
EB103.R6
Acknowledging the increased emphasis now being given within WHO to evaluation plans and methodologies, including targets for expected results, cluster by cluster; Recognizing the complexities of the transitional period now under way in WHO, 1. COMMENDS the Director-General on progress made in advancing the concept of a strategic approach to programme preparation and presentation; 2. REQUESTS the Director-General to consider: A. prior to the Fifty-second World Health Assembly: (1) providing information on the administrative costs of each cluster;
(2) further defining in measurable terms the specific targets and results for the Proposed budget 2000-2001; (3) presenting a preliminary outline of key indicators for measuring achievements of results against the stated cluster and departmental programmes; (4) clarifying, to the extent possible, expected sources of extrabudgetary resources and actions planned to raise such resources, and the impact on programme activities if targets are not reached by prioritizing statements of results; (5) providing an overview of two or three key evaluation findings and lessons learned for each cluster during the current biennium, indicating any consequent adjustments made to programme activities or delivery strategies; (6) presenting the budget in a format that includes regional programme activities in the cluster structure in order to permit judgements on relative priorities across the entirety of WHO’ s regular budget; (7) providing a budget table tracking programme allocations from the 1998-1999 biennium into the cluster structure for the 2000-2001 biennium; (8) presenting an interim report on actual expenditures for the 1998-1999 programme budget, with indications of any further reallocations to priority programmes; (9) providing indicative resource allocations within the related cluster for Cabinet and any other major projects based on intercluster cooperation; (10) presenting actual staffing tables (as opposed to posts), with budget and actual expenditures, showing trend lines for the past decade on numbers, grades and costs of senior salaried personnel (P.6 and above), and contracted personnel at all grades, including the specific number on 11-month contracts; (11) providing budgetary and actual expenditures for the last decade (1988 to 1998), including transfers to the regular budget from internal sources;
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EB103.R6
B.
for future programme budgets: (1) developing, for consideration by the Executive Board at its 105th session in January 2000, an integrated plan for monitoring, evaluating and reporting results to the governing bodies, including any programme adjustments derived from evaluation results and lessons learned, and any programme reorientation requiring Executive Board guidance; (2) drawing up an efficiency savings plan in non-programme costs to ensure that maximum resources are made available for programme activities; (3) defining more precisely WHO’ s role in working with specific partners to mobilize global support for WHO’ s health agenda, with indicators of success; (4) providing an evaluation of the new management support units, comparing their performance with that of the previous system.
Seventh meeting, 28 January 1999 EB103/SR/7
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