Decision : 34 COM 16
Presentation of the final accounts of the World Heritage Fund for 2008-2009, the interim financial statement and the state of implementation of the 2010-11 budget covering 01 January to 31 May 2010

The World Heritage Committee,

1. Having examined document WHC-10/34.COM/16,

2. Takes note of the statement of accounts of the World Heritage Fund for 2008-2009 and the situation of the reserves and contributions as at 31 December 2009;

3. Also takes note of the implementation of the budget and the statement of accounts for the World Heritage Fund for 2010-2011 and the current situation of the reserves and contributions as at 31 May 2010;

4. Thanks the States Parties who have already made their contributions and calls upon the other States Parties, who have not yet paid the totality of their contributions, even voluntary ones, where possible, to ensure that their contributions are paid at the earliest convenience;

5. Requests the States Parties in the future to pay their annual contributions by 31 March wherever possible in order to facilitate the timely implementation of the activities financed by the World Heritage Fund;

6. Further takes note of recommendation number 10 of the External Auditor's report on the World Heritage Centre in December 2009 and the decision taken by UNESCO´s Executive Board at its 184th session, and notes with satisfaction that for the first time the Secretariat has, in collaboration with UNESCO Central Services, submitted consolidated financial information on all three funding sources;

7. Also requests the World Heritage Centre to present the information contained in attachment 1 of Document WHC-10/34.COM/16 in a way that clearly indicates the funding (including staff costs) applied to each of the main areas of activities (organization of meetings; preparation and assessment of nominations; conservation, management and monitoring of properties; capacity building activities; and public awareness and support) in the budget presentation for 2012-2013 onwards;

8. Further requests that the World Heritage Centre continue to present the budgetary information aligned to the strategic objectives and expected results for each funding source, and including a global evaluation of the costs of the pending decisions of the World Heritage Committee, inter alia, for the contracts of the Advisory Bodies;

9. Approves an amount of US$40,000 from the International Assistance Budget to cover the cost of the external audit, and to be reflected under the item "evaluation and studies";

10. Also approves an amount of US$83,000 from the International Assistance Budget to cover the cost of the review by the Advisory Bodies of the retrospective Statements of Universal Value for Asia and the Pacific region, and to be reflected under the item "Periodic Reporting - Asia and Pacific";

11. Requests furthermore the World Heritage Centre to present proposals to the 35th session of the World Heritage Committee in 2011 for submission to the 18th session of the General Assembly of the States Parties to the Convention so that the latter can resolve that the treatment of the arrears of Yugoslavia of the World Heritage Fund should follow the same principles as those adopted by the United Nations General Assembly and by the General Conference of UNESCO on this matter.

12. Welcomes the proposed range options for equitable additional voluntary contributions to the Fund with a view to increase activities under the World Heritage Convention, and requests the World Heritage Centre to further develop the proposal through a dedicated special feasibility study to be examined by the World Heritage Committee at its 35th session.

 Decisions Report
Context of Decision
Themes: Budget, Administration
Year: 2010
Decision Code: 34 COM 16