Decision 38 COM 12

Presentation of the final accounts of the World Heritage Fund for 2012-2013, the interim financial statement and the state of implementation of the 2014-2015 budget

The World Heritage Committee,

1. Recalling its decision 35 COM 12B adopted at its 35th session to establish a Budget Working Group as a Standing Consultative Body of the Committee,
2. Having examined Document WHC-14/38.COM/12,
3. Takes note of the statement of accounts of the World Heritage Fund for the biennium 2012-2013 and the situation of the reserves and contributions as at 31 December 2013;
4. Also takes note of the statement of accounts of the World Heritage Fund for the first three months of the biennium 2014-2015 and the situation of the contributions as at 31 March 2014 which indicates a shortfall of about US$ 3 million;
5. Approves the new presentation related to the consolidated table of allotments and expenditures for activities financed by the three sources of funding, as shown at the end of Annex II of Document WHC-14/38.COM/12;
6. Notes with concern the impact of the budget reduction of the UNESCO regular budget on programme activities, and appreciates the continuing efforts undertaken to manage and mitigate the challenges brought about by this situation;
7. Recalls with deep concern the current financial situation of the World Heritage Fund which has hampered its ability to provide for activities related to the Convention, including conservation and management of properties which are a top priority, as well as nominations, and recognizes the necessity to urgently achieve the sustainability of the Fund, which is required to underpin the Convention as a flagship of UNESCO;
8. Notes that the World Heritage Fund will not increase significantly in future due to the universality of the Convention, as well as the provisions of the Convention that determine the statutory funding of the World Heritage Fund, while at the same time the number of properties inscribed on the World Heritage List will continue to increase;
9. Considers that without additional contributions being made to the World Heritage Fund, financial resources will not be sufficient to provide for statutory processes, and also notes that there have already been significant cuts to key Convention processes and activities, such as International Assistance, implementation of the Periodic Reporting, development of thematic studies and capacity building;
10. Recalls that the payment of compulsory and voluntary assessed contributions is, as per the Article 16 of the World Heritage Convention, an obligation incumbent on States Parties having ratified the Convention;
11. Thanks the States Parties, that have already made their contributions and strongly calls upon the other States Parties, that have not yet paid the totality of their assessed contributions, including voluntary assessed contributions in accordance with Article 16.2 of the Convention, to ensure that their contributions are paid as soon as possible, bearing in mind the repercussions for non-payment which include the inability to access International Assistance;
12. Also recognizes that States Parties have an obligation to fulfil the objectives of the Convention and have a responsibility to provide sufficient funding for statutory processes and International Assistance;
13. Strongly encourages the States Parties to contribute to the sub-account for International Assistance and make voluntary contributions by choosing among the options described in Resolution 19 GA 8 as follows:
    
    - Option 1   : Increasing the standard percentage used in the calculation of the contributions to the World Heritage Fund from 1% to 2%,
    - Option 3.1: Increasing the contributions by a flat rate of US$3,300 per property inscribed,
    - Option 3.2: Increasing the contributions by an additional 4% of the current assessed contribution per property inscribed,
    - Option 3.3: Increasing the contributions by an additional amount per property inscribed, according to a percentage increasing with the number of properties inscribed,
    - Option 3.4: Increasing the contributions by an additional amount per property inscribed, according to a percentage decreasing with the number of properties inscribed,
    - Option 4   : Increasing the contributions on the basis of the number of tourists arrivals at World Heritage Sites,
    - Option 5   : Contributing per activity;
14. Expresses its concern at the worsened staffing situation of the World Heritage Centre – as expressed in Decision 37 COM 15.I, staffing is not sufficient to implement the statutory activities required by the Convention – and further notes that the World Heritage Centre is increasingly depending on staff hired for the implementation of extrabudgetary activities to implement statutory work, as well as unpaid overtime to ensure the Secretariat functions;
15. Also strongly encourages States Parties to contribute to the sub-account for “enhancing the human capacities of the World Heritage Centre”;
16. Requests the World Heritage Centre to report annually to the Committee on the amounts of supplementary voluntary contributions received as well as the contributors of such voluntary contributions;
17. Decides to approve the budget adjustment requested by ICOMOS in the amount of US$ 126,908;
18. Also decides to approve the creation of a new budget line for Advisory Missions under the World Heritage Fund (2.0 “Advisory Missions” under “Action 2: Identification, management and promotion of World Heritage”) to be used to the benefit of States Parties falling within the category of Least developed countries, Low-income and Lower middle income countries;
19. Further decides to re-allocate an amount of US$ 80,000 from the Reactive and Reinforced Monitoring Missions Budget to be reflected under the item Advisory Missions;
20. Recalling that the rules of the International Assistance mechanism allow funding to be granted for Advisory Missions or other relevant provision of advice, both for preparatory assistance and state of conservation matters, further encourages States Parties which would wish to use such services and fall within the category of Least developed countries, Low-income and Lower middle income countries, and which could not benefit from the Advisory Missions budget, to make use of the International Assistance mechanism, in compliance with the existing rules, procedure and format as set out in the Operational Guidelines (paragraphs 223-257);
21. Decides furthermore to request the World Heritage Centre and the Advisory Bodies to prepare a document and to submit it to the Committee for the examination of the role, nature and funding of Advisory Missions, within the framework of the revision of the Operational Guidelines at its 39th session in 2015;
22. Further recognizes the necessity to urgently achieve the sustainability of the World Heritage Fund and calls on the Secretariat and the Advisory Bodies to propose, in consultation with States Parties, to the Committee for consideration at its 39th session a comparative analysis of options for further efficiency and cost saving measures and resource mobilization that could contribute to the sustainability of the Fund;
23. Notes with appreciation the supplementary costs absorbed by the Qatari Authorities as host of the 38th session of the World Heritage Committee in addition to those listed in the Statement of Requirements;
24. Finally requests the World Heritage Centre to report on the implementation of this Decision at its 39th session in 2015.