Thèmes - Contingency Fund
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C. Contingency fund and additional expenditures
7. The programme budget shall include expenditures related to political activities of a "perennial" character whose mandates are renewed annually, together with their related conference costs.
8. The programme budget shall include a contingency fund expressed as a percentage of the overall budget level, to accommodate additional expenditures relating to the biennium derived from legislative mandates not provided for in the proposed programme budget or, subject to the provisions of paragraph 11 below, from revised estimates.
9. If additional expenditures, as defined in paragraph 8 above, are proposed that exceed resources available within the contingency fund, such additional expenditures can only be included in the budget through redeployment of resources from low-priority areas or modifications of existing activities. Otherwise, such additional activities will have to be deferred until a later biennium.
10. A comprehensive solution to the problem of all additional expenditures, including those deriving from inflation and currency fluctuation, is also necessary. It is desirable to accommodate these expenditures, within the overall level of the budget, either as a reserve or as a separate part of the contingency fund set up in paragraph 8 above. The Secretary-General should examine all aspects related to the question and report, through the Advisory Committee on Administrative and Budgetary Questions and the Committee for Programme and Co-ordination, to the General Assembly at its forty-second session.
11. Pending a decision by the General Assembly on the question dealt with in paragraph 10 above, the revised estimates arising from the impact of extraordinary expenses, including those relating to the maintenance of peace and security, as well as fluctuations in rates of exchange and inflation, shall not be covered by the contingency fund and shall continue to be treated in accordance with established procedures and under the relevant provisions of the Financial Regulations and Rules. The Secretary-General should nevertheless make efforts to absorb these expenditures, to the extent possible, through savings from the programme budget, without causing in any way a negative effect on programme delivery and without prejudice to the utilization of the contingency fund.
A. CRITERIA FOR USE OF THE CONTINGENCY FUND
The contingency fund should be used for the following:
(a) Additional resources that may be required as a result of the consideration of statements of programme budget implications;
(b) Revised estimates in respect of:
(i) Amounts required over and above the estimates in the proposed programme budget for activities which had been included in the proposed programme budget but which were not acted upon at first reading pending the submission of additional information;
(ii) Additional requirements for construction related only to changes in the scope of the projects which are so urgent that the matter cannot wait to be considered in the context of the budget outline; additional requirements related to cost increases should be handled under provisions for dealing with inflation and currency fluctuations; similarly, additional requirements related to the effects of natural disasters or unforeseen obstacles should be handled on an ad hoc basis and should not be covered by the contingency fund;
(iii) Additional requirements resulting from legislative mandates, such as those resulting from the decisions of the Economic and Social Council.
B. PERIOD COVERED AND PATTERN OF USE OF THE CONTINGENCY FUND
1. The fund covers additional expenditures relating to the biennium which are based on decisions taken in the year preceding the biennium and during the biennium.
2. While prudent use of the fund requires that it should not be exhausted before the end of the period of use, no pre-determined proportion for a given year should be set, pending review of the question, in the light of experience with the actual operation of the fund.
C. OPERATION OF THE CONTINGENCY FUND
1. In the off-budget year, the General Assembly would decide on the size of the fund in accordance with the provisions of annex I to its resolution 41/213.
2. Starting with the budget year (i.e., the year before the commencement of the biennium) and continuing throughout the biennium, the General Assembly would decide on the actual amounts to be utilized from the fund on the basis of statements of programme budget implications and proposals for revised estimates.
3. Each statement of programme budget implications and each proposal for revised estimates should contain a precise indication of how the alternatives mentioned in paragraph 9 of annex I to General Assembly resolution 41/213 would be applied in case it is not possible to finance all or part of the additional requirements from the fund. It would be understood that each draft resolution accompanied by a statement of programme dubget implications would be adopted subject to the provisions of that statement.
4. The statements of programme budget implications and proposals for revised estimates, formulated as indicated in paragraph 3 above, would be considered by the Assembly as in the past. The resolutions could be adopted by the Assembly subject to the understanding described in paragraph 3 above.
5. A deadline should be set for the consideration of statements of programme budget implications and proposals for revised estimates. After that date, the Secretary-General would prepare and submit a consolidated statement of all programme dudget implications and revised estimates considered at that session of the General Assembly. The amounts in that statement would correspond to those previously recommended by the Fifth Committee upon its consideration of individual statements and proposals for revised statements (see paras. 3 and 4 above). Should the consolidated amount be within the available balance in the contingency fund, the Assembly would proceed to appropriate the required amounts under the relevant sections of the programme budget.
6. Should the consolidated amount exceed the balance available in the fund for the year, the Secretary-General would, in his consolidated statement, make proposals for revising the amount so that it would not exceed the available balance. In so doing, the Secretary-General would be guided by the indications of alternatives included in each statement of programme budget implications and in each proposal for revised estimates. The respective legislative bodies should take action on such alternatives at the time they adopt the decision or resolution in question (see para. 3 above). The Secretary-General would also take into account any indications of relative urgency that each legislative body might wish to make regarding its resolutions and decisions. Upon consideration of the consolidated statement, the General Assembly would proceed to appropriate the funds necessary under the relevant sections of the programme budget.
|A/60/7/Add.13||14.Another major issue is the question of the use of the contingency fund. General Assembly resolutions 41/213 and 42/211 are landmarks in the planning, programming and budgeting governance of the Organization and have stood the test of time. Under the circumstances, there should have been a thorough analysis of the issue and options for dealing with it. In paragraph 67 below, the Advisory Committee therefore presents possible options for consideration by the General Assembly.||2005|
67.Under the circumstances, the General Assembly may wish to consider the following policy options:
(a) To decide that procedures for the use and operation of the contingency fund shall be strictly applied, without exception. In this case, the Assembly would have to provide guidance to the Secretary-General on how the provisions of the contingency fund should be applied;
(b)To decide that revised estimates resulting from the Summit Outcome are to be considered outside the established procedures for the use and operation of the contingency fund, as proposed by the Secretary-General. In such a case, the Advisory Committee recommends that it be specifically stipulated that this is an exception which will not create a precedent for the consideration of the financial implications of future legislative actions.
|A/60/7/Add.31||5.The Advisory Committee points out that under the terms of section B of the annex to resolution 42/211 of 21 December 1987, the fund covers additional expenditures relating to the biennium that are based on decisions taken during the year preceding the biennium and the biennium <--> a three-year period. The additional expenditures of $22,098,100 outlined in the report of the Secretary-General relate only to decisions taken in the first of three years. In this connection, the Committee points to paragraph 2 of section B of the annex to General Assembly resolution 42/211, which stipulates that prudent use of the fund requires that it should not be exhausted before the end of the period that it covers.||2005|
7. The Advisory Committee recalls that in A/61/615, paragraph 9, it observed that the fact that the level of the contingency fund was set at a percentage of the overall level of resources meant that the amount of the fund increased with the size of the budget. The Committee also pointed out that past experience had shown that the level of the contingency fund had almost never been exceeded. Furthermore, the Committee recalled that the General Assembly, in its resolution 60/283, had authorized the Secretary-General a limited discretion for budgetary implementation for the bienniums 2006-2007 and 2008-2009, to enter into commitments up to $20 million in each biennium for positions and non-post requirements for the purpose of meeting the evolving needs of the Organization in attaining its mandated programmes and activities. The Committee recommended that the level of the contingency fund for the biennium 2008-2009 remain at 0.75 per cent. The Assembly, in its resolution 61/254, decided that the contingency fund should be set at the level recommended by the Committee.
8. While recognizing that unforeseen requirements must be considered and that it is not always possible to fit new initiatives within the biennial cycle of the regular budget, the Advisory Committee considers it to be the Secretary-Generalâ€™s responsibility, as chief administrative officer of the Organization, to ensure that his proposed programme budget presents the fullest possible picture of the Organizationâ€™s requirements for the coming biennium (A/62/7, para. 10).
9. Paragraph 15 of the report of the Secretary-General (A/62/229) outlines potential additional resource demands for 2008-2009. In the view of the Advisory Committee, increasing the contingency fund to accommodate all those requirements would not contribute to budget discipline, as envisaged in the relevant provisions of General Assembly resolutions 41/213 and 42/211. The Committee recalls that the procedures for fixing the level of the contingency fund were set up by the Assembly in those two resolutions, which established the current system of planning, programming and budgetary governance of the Organization. The Committee considers that those arrangements have stood the test of time and that there is no evidence that they need to be revised.