World Heritage	26 COM	

Distribution limited	
WHC-02/CONF.202/21
Paris, 14 June 2002
Original: English/French	

UNITED NATIONS EDUCATIONAL, SCIENTIFIC AND CULTURAL 
ORGANIZATION

CONVENTION CONCERNING THE PROTECTION OF THE WORLD
CULTURAL AND NATURAL HERITAGE

30th Anniversary
(1972-2002)

WORLD HERITAGE COMMITTEE

Twenty-sixth session

Budapest, Hungary
24 - 29 June 2002

Item 24 of the Provisional Agenda:

Adjustments to the World Heritage Fund Budget for 2002-2003

SUMMARY

In accordance with Article 4.1 of the Financial Rules of the World Heritage Fund, the resources of the Fund can only be used for activities defined by the World Heritage Committee.  In this document, the World Heritage Centre presents proposed budget adjustments for the World Heritage Fund for the biennium 2002-2003 as requested by the 25th session of the World Heritage Committee.

Decisions required:

The Committee is requested to:
•	take note of the accounts of the World Heritage Fund for the biennium 2000-2001 approved by the UNESCO Comptroller (Annex II);
•	approve the proposed adjustments to the budget for 2002-2003 and consequently;
•	decide upon the decrease of the Contingency Reserve amount blocked in accordance with the decision of the World Heritage Committee at its 17th session (1993), from $2,000,000 to $1,500,000. 

I.	BACKGROUND

1.	Following the presentation of the budget for 2002 - 2003 at the 25th session of the Committee (Helsinki, 2001):

XVI.27 ...  the Committee… requested the Centre to make a new budget proposal for submission at the next Committee session in Budapest.  
(Extract from Report of the Rapporteur of the 25th session of the World Heritage Committee, WHC-01/CONF.208/24)

II.	PROPOSALS FOR ADJUSTMENTS TO THE BUDGET OF THE WORLD 	HERITAGE FUND FOR 2002 AND 2003

2.	Table 1 provides a summary of proposed adjustments to the biennial budget of the World Heritage Fund (WHF) (2002-2003) as approved by the Committee at its 25th session (Helsinki, 2001). It is proposed to finance these adjustments totalising $607,745 from the Contingency Reserve ($500,000) and from additional income received in 2002 ($107,745).

3.	Table 2 provides details of the biennial budget with proposed adjustments as requested by the 25th session of the Committee, urgent international assistance requests and other adjustments as detailed in footnotes. For reference, the Regular Programme funds allocated by UNESCO (RP) and the Extrabudgetary funds (EXB) are shown alongside the corresponding WHF budget lines.

4.	Therefore, the Committee is requested to decide upon a decrease in the amount to be blocked as a Contingency Reserve, e.g. 1.5 million dollars instead of 2 million dollars.

Table 1 – Summary of proposals for adjustments to the biennial budget of the World Heritage Fund (WHF) (2002-2003)

Costs of proposed budget adjustments (2002-2003)	Amount
	Additional revenue
2002	Amount
	
Participation of experts in statutory meetings	+ 30 000	Voluntary contribution from Greece	98 943	
Advisory bodies 	+ 80 000	Private contribution (from Japan)	8 802	
Global Strategy	- 12 000	Decrease of Contingency Reserve	500 000	
International assistance (Technical Co-operation and Training)	+ 215 445			
Evaluation of International assistance	- 15 000			
2003 Follow-up to Periodic Reporting	+ 20 000			
Emergency Reserve Fund	+ 289 300			
TOTAL 	607 745		607 745	

Chapters and components	Foot notes	Approved Budget 2002 (US$)	Approved Budget 2003 (US$)	Adjusted Budget 2002 (US$)	Adjusted Budget 2003 (US$)	WHF 
Total 2002-2003	RP          2002-2003	EXB         2002-2003	TOTAL BUDGET 2002-2003	

Chapter I – Implementation of the Convention 
 	
 I.1 Participation of experts in statutory meetings 	1	50 000	60 000	50 000	90 000
(+ 30 000)	140 000	 	 	140 000	
I.2 Organization of statutory meetings 	 	 	 	 	 	 	346 000  	 	346 000	
I.3 Operational Guidelines (follow up, publication and  dissemination)/Legal Analysis 		50 000	50 000	50 000	50 000	100 000	62 000  	 	162 000	
I.4 Reforms agenda	 	 	 	 	 	 	100 000  	 	100 000	
 I.5 Information Management 	 	100 000	100 000	100 000	100 000	200 000	 	 	200 000	
I.6 Documentation , Registration & Statutory Web 	 	100 000	100 000	100 000	100 000	200 000	10 000  	 	210 000	
I.7 Established posts 	 	 	 	 	 	 	4 803 500  	 	4 803 500	
I.8 Associate Experts 	 	 	 	 	 	 	 	765 000	765 000	
I.9 Temporary and contractual staff 	 	 	 	 	 	 	160 000  	1 432 500	1 592 500	
I.10 World Heritage Centre’s Operating costs 	 	 	 	 	 	 	310 000  	 	310 000	
I.11 Reinforcement of the World Heritage Centre's activities	 	 	 	 	 	 	 	565 176	565 176	
I.12 Staff missions to assist States Parties in the implementation of the Convention	 	 	 	 	 	 	44 000  	 	44 000	
I.13 Coordination with other conventions, programmes  etc.	 	20 000	20 000	20 000	20 000	40 000	 	 	40 000	
 Sub-total Chapter I	 	320 000	330 000	320 000	360 000
(+ 30 000	680 000	5 835 500  	2 762 676	9 278 176	

Chapters and components	
Foot notes	Approved Budget 2002 (US$)	Approved Budget 2003 (US$)	Adjusted Budget 2002 (US$)	Adjusted Budget 2003 (US$)	WHF 
Total 2002-2003	RP          2002-2003	EXB         2002-2003	TOTAL BUDGET 2002-2003	

Chapter II – Establishment of the World Heritage List 
 	
II.1 Global Strategy:	2 	325 000	280 000	298 00
(-27 000)	295 000
(+ 15 000)	593 000	25 350  	292 000	910 350	
 Analyses of the List & Tentative Lists	 	65 000	60 000	65 000	75 000
(+ 15 000)	140 000	 	 	 	
Africa	 	30 000	25 000	30 000	25 000	55 000	 	215 350	215 350	
Arab States	 	30 000	25 000	26 000
(- 4 000)	25 000	51 000	 			
Asia, including Central Asia	 	30 000	25 000	30 000	25 000	55 000	 		 	
Pacific	 	30 000	25 000	30 000	25 000	55 000	 	181 250	181 250	
Europe & North America	 	15 000	10 000	10 000
(- 5 000)	0
(- 10 000)	10 000	 	 	 	
Central & Eastern Europe 	 	20 000	15 000	20 000	15 000	35 000	 	 	 	
Latin America 	 	25 000	20 000	20 000
(- 5 000)	25 000
(+ 5 000)	45 000	 	 	 	
Caribbean	 	25 000	20 000	12 000
(- 13 000)	25 000
(+ 5 000)	37 000	 	5 400	5 400	
II.2 Thematic studies:	 	 	 	 	 	 	 	65 000	65 000	
ICOMOS	 	30 000	30 000	30 000	30 000	60 000	 	 	 	
IUCN	 	25 000	25 000	25 000	25 000	50 000	 	 	 	
II.3 Advisory services:	 	 	 	 	 	 	 	 	 	
ICOMOS	3	310 000	280 000	310 000	320 000
(+ 40 000)	630 000		 	630 000	
IUCN	3	300 000	260 000	300 000	300 000
(+ 40 000)	600 000		 	600 000	
Sub-total Advisory Services	 	610 000	540 000	610 000	620 000
(+ 80 000)	1 230 000	0  	0	1 230 000	
Sub-total Chapter II	 	935 000	820 000	908 000
(- 27 000	915 000
(+ 95 000	1 823 000	25 350  	759 000	2 607 350	

Chapters and components	
Foot notes	Approved Budget 2002 (US$)	Approved Budget 2003 (US$)	Adjusted Budget 2002 (US$)	Adjusted Budget 2003 (US$)	WHF 
Total 2002-2003	RP          2002-2003	EXB         2002-2003	TOTAL BUDGET 2002-2003	

Chapter III – Technical Implementation of the World Heritage Convention 	
III.1 Preparatory Assistance	4	370 000	400 000	370 000	400 000	770 000	17 850  	246 474	1 034 324	
III.2 Technical cooperation	4	650 000	600 000	698 595
(+ 48 595)	500 000
(- 100 000)	1 198 595	11 900  	6 362 716	7 573 211	
Including Africa 2003 Nature (IUCN/WHC): 	 	 	 	 	 	 	 	 	
    (i) contribution to IUCN for projects/activities preparation	 	15 000	15 000	15 000	15 000	30 000	 	 	 	
    (ii) earmarked for regional/national activities benefiting States Parties	 	40 000	40 000	40 000	40 000	80 000	 	 	 	
Including other technical cooperation activities	 	595 000	545 000	643 595
(+ 48 595)	445 000
(-100 000)	1 088 595	 	 	 	
III.3 Training	4	800 000	800 000	966 850
(+ 166 850)	900 000
(+ 100 000)	1 866 850	83 900  	0	1 950 750	
Including ICCROM support costs	 	37 900	46 050	37 900	46 050	83 950	 	 	 	
Earmarked for ICCROM training activities 	69 400	60 000  	69 400	60 000  	69 400	 	 	 	
 « Africa 2009 » (WHC/ICCROM)	 	100 000	80 000	100 000	80 000	180 000	 	 	 	
Including IUCN	 	30 000	30 000	30 000	30 000	60 000	 	 	 	
Including Africa 2003 Nature (IUCN/WHC): 	 	 	 		 	 	 	 	
    (i) earmarked for regional/national activities benefiting States Parties 	 	45 000	45 000	45 000	45 000	90 000	 	 	 	
- Including other training activities	 	517 700	598 950	684 550
(+ 166 850)	698 950
(+ 100 000) 	1 383 500	 	 	 	
III.4 Evaluation of International Assistance	5	30 000	30 000	15 000
(-15 000)	30 000	45 000	 	 	45 000	
III.5 Programme initiatives	 	200 000	250 000	200 000	250 000	450 000	 	 	450 000	
III.6 Support to promotional activities	70 000	70 000	70 000	70 000	140 000		 	140 000	
 Sub-total Chapter III	 	2 120 000	2 150 000	2 320 445
(+200 445)	2 150 000	4 470 445	113 650  	6 609 190	11 193 285	

Chapters and components	
Foot notes	Approved Budget 2002 (US$)	Approved Budget 2003 (US$)	Adjusted Budget 2002 (US$)	Adjusted Budget 2003 (US$)	WHF 
Total 2002-2003	RP          2002-2003	EXB         2002-2003	TOTAL BUDGET 2002-2003	

Chapter IV – Monitoring of the State of Conservation of sites  
	
IV.1 Reactive monitoring	 	 	 	 	 	 	5 950  	0	5 950	
Including ICOMOS 	 	80 000	80 000	80 000	80 000	160 000	 	 	160 000	
Including IUCN	 	80 000	60 000	80 000	60 000	140 000	 	 	140 000	
Including other Reactive monitoring activities	 	60 000	60 000	60 000	60 000	120 000	 	 	120 000	
 	 	220 000	200 000	220 000	200 000	420 000	5 950  	0	425 950	
IV.2 Support to State Parties for submission of periodic reports (Article 29): 	 	 	 	 	 	5 950  	1 529 300	1 535 250	
Africa	 	0	0	0	0	0	 	 	0	
Arab States	 	0	0	0	0	0	 	 	0	
Asia & Pacific 	 	130 000	0	130 000	0	130 000	 	 	130 000	
Europe & North America Pacific 	 	20000	20 000	20000	20 000	40 000	 	 	40 000	
Eastern & Central Europe 	 	30 000	40 000	30 000	40 000	70 000	 	 	70 000	
Latin America & Caribbean 	 	70 000	145 000	70 000	145 000	215 000	 	 	215 000	
 	 	250 000	205 000	250 000	205 000	455 000	5 950  	1 529 300	1 990 250	
IV.3 Follow-up to periodic reporting:	 	 	 	 	 	 	 	 	 	
Arab States 	6	30 000	25 000	30 000	40 000
(+ 15 000)	70 000	 	40 000	110 000	
Africa	6	40 000	30 000	40 000	40 000
(+ 10 000)	80 000	 	 	80 000	
Asia & Pacific	6	0	45 000	0	40 000
(-5 000)	40 000	 	 	40 000	
 	 	70 000	100 000	70 000	120 000
(+ 20 000)	190 000	0  	40 000	230 000	
 Sub-total Chapter IV	 	540 000	505 000	540 000	525 000
(+ 20 000)	1 065 000	11 900  	1 569 300	2 646 200	

Chapters and components	
Foot notes	Approved Budget 2002 (US$)	Approved Budget 2003 (US$)	Adjusted Budget 2002 (US$)	Adjusted Budget 2003 (US$)	WHF 
Total 2002-2003	RP          2002-2003	EXB         2002-2003	TOTAL BUDGET 2002-2003	
Chapter V – Awareness & Education	 	 	 	 	 	 	 	 	 	
										
V.1 Awareness-building 	 	100 000	100 000	100 000	100 000	200 000	211 000  	30 000	441 000	
V.2 Partnerships with tourism industries	 	10 000	10 000	10 000	10 000	20 000	10 000  	 	30 000	
V.3 Education & cooperation with the Universities 	 	80 000	80 000	80 000	80 000	160 000	10 000  	33 000	203 000	
 Sub-total Chapter V	 	190 000	190 000	190 000	190 000	380 000	231 000  	63 000	674 000	
										
TOTAL WHF BUDGET	 	4 105 000	3 995 000	4 278 445	4 140 000	8 418 445  	6 217 400  	11 763 166  	26 399 011  	
										
Emergency Reserve Fund	7	600 000	600 000	789 300
(+189 300)	700 000
(+ 100 000)	1 489 300	 	 	1 489 300	
 	 	 	 	 	 	 	 	 	 	
GRAND TOTAL 	 	4 705 000	4 595 000	5 067 745
(+362 745)	4 840 000
(+ 245 000)	9 907 745	6 217 400  	11 763 166  	27 888 311	

Note on RP budget:	      Projects relating to Cross-Cutting Themes 'Eradication of Poverty' are included in the RP budget for a total amount of $345,000 ($62,000+$221,000+$72,000): ‘Sustainable management of World Heritage Sites for poverty reduction: pilot activities in three World Heritage Sites’.	

Notes on WHF proposed adjustments	2 002	2003	Total	
1	Chapter I - Participation of experts to statutory meetings: additional costs for an extraordinary session of the World Heritage Committee (April 2003)		+ 30 000	+ 30 000	
2	Chapter II – Global Strategy: proposed adjustments to regional activities (cf. Annex I)	- 27 000	+ 15 000	- 12 000	
3	Chapter II – Following the recommendations of the Committee to reinstate at the same level as 2002 the fees of the Advisory Bodies, an additional amount of $40,000 has been provided for IUCN and ICOMOS		+ 80 000	+ 80 000	
4	Chapter III –International Assistance
	a) 2002 International Assistance: increases of amounts allocated to Technical Cooperation and Training should be made to include 
		i) three 2001 requests approved by the Chairperson end November 2001 and not implemented from the 2001 budget: Technical Cooperation: 2 requests for a total amount of $48,595; Training: 1 request for $20,000;
		ii) two additional new Training requests from South Africa ($39,070) and China ($12,300);
		iii) an additional allocation of $95,480 for new 2002 natural heritage Training requests  to compensate the excess amounts approved for cultural heritage requests ($558,661) over and above the earmarked amount (50% of the 2002 training funds, i.e. $400,000) 
      Thus, a total additional amount of $215,445 is consequently required for 2002.
	b) 2003 International Assistance: based on requests received in the past, the Training assistance allocation is increased by $100,000 and conversely the Technical cooperation assistance is reduced by the same amount.	
+ 215 445		+ 215 445	
 5	Chapter III – The evaluation of the International Assistance will be carried out over a period of 8 months instead of 12, thus entailing a savings of $15,000 in 2002	-15 000		-15 000	
 6	Chapter IV – 2003 Follow-up to periodic reporting: standardization of costs for the 3 regions concerned by this exercise, resulting in a total increase of $20,000.		+ 20 000	+ 20 000	
 7		a) The 2002 Emergency Reserve Fund is increased by $ 219,651, due to 
		i) the absorption of approvals in excess ($12,500);
		ii) an exceptional allocation of $50,000 for Afghanistan;
		iii) 3 new emergency requests for Chile ($50,000), Peru ($26,800) and Georgia ($50,000);
	b) The 2003 Emergency Reserve Fund is also increased by an exceptional amount of $100,000 for Afghanistan.	+ 189 300	+ 100 000	+ 289 300	
 	 	 	 	 	 	 	 	362 745	245 000	607 745	

A N N E X   I

Revised World Heritage Budget 2002-2003
Chapter II - Global Strategy

		2002	2003	
I.  Analyses of the World Heritage List and Tentative Lists	65,000	(approved 60,000) (revised 75,000)	
			(+ 15,000)	
a. ICOMOS		35,000		
b. IUCN		25,000		
c. UNESCO				
	- Development of methodologies	5,000		
				
II. Regional Activities				
				
a. Africa		(approved 30,000)	(approved 25,000)	
	- Methodology - Natural & Cultural sites	   8,000		
	- Promotion in new African States Parties (e.g. Eriteria, Liberia)	10,000		
	- Inventories of potential sites in tropical Africa	  6,000		
	- Training African experts in inventorying / documentation	  6,000		
	- Continued inventory of prehistoric African heritage for (Eastern and Central Africa) in follow-up to work in SADC countries		8,000	
	- Thematic studies for African Natural Heritage		3,000	
	- Thematic studies on the Slave Route in East Africa and the Indian Oceans (e.g. Tanzania, Kenya, Mauritius)		8,000	
	- Support for transborder Natural sites in the Congo Basin and important tropical forest regions.		6,000	
				
b. Arab States		(approved 30,000)
(revised   26,000)
(-4,000)	(approved 25,000)	
	- Regional study of WHL and TL	15,000		
	- Methodological development	  9,000		
	- Research assistant	  2,000		
	- Thematic studies		10,000	
	- Publication		15,000	
				
c. Asia (including Central Asia)	(approved 30,000)	(approved 25,000)	
	- Methodological development for cultural sites	6,000		
	- Support for new States Parties (DPRK & 	Bhutan)	4,000		
	- Thematic studies on modern heritage in 	Northeast/Southeast Asia	5,000		
	- Thematic studies in Central Asia (including 	the Silk Road)	5,000	   3,000	
- Identification of potential natural heritage in Central Asia		10,000	
	- Thematic studies on modern heritage in South Asia		  8,000	
	- Thematic studies in SE Asian indigenous cultural settlements in the tropical forest, highland or coastal areas		  8,000	
	- Investigations for cluster nomination from Karst system in Asia (eg Guilin, Stone Forest and Guizhou in China)		  6,000	
				
		2002	2003	
d. Pacific		(approved 30,000)	(approved 25,000)	
	- Support to experts and Pacific participants to attend heritage conservation workshops	30,000		
	- Capacity building & harmonization of the Tentative Lists		25,000	
				
e. Western Europe & North America	(approved 15,000) (revised 10,000)
(- 5,000)	(approved 10,000) (revised 0)
(-10,000)	
	- Regional analysis	10,000		
				
f. Central & Eastern Europe	(approved 20,000)	(approved 15,000)	
	- Harmonization of Tentative Lists in the Caucasus	20,000		
	- Harmonization of Tentative Lists in the Baltic region		15,000	
				
g. Latin America		(approved 25,000) (revised 20,000)
(- 5,000)	(approved 20,000)
(revised 25,000)
(+ 5,000)	
	- Regional analyses 	12,000		
	- Thematic study on Inca Route	8,000		
	- Sub-regional meeting based on the regional analyses of the World Heritage List and tentative lists and methodology training for inventory		25,000	
				
h. Caribbean
		(approved 25,000) (revised  12,000)
(- 13,000)	(approved 20,000) (revised 25,000)
(+5,000)	
	- Regional analyses 	12,000		
	- Sub-regional meeting based on the regional analyses of the World Heritage List and tentative lists and methodology training for inventory		25,000	
				
III. Thematic Studies				
				
a. ICOMOS		(approved 30,000)	(approved 30,000)	
				
b. IUCN		(approved 25,000)	(approved 25,000)	
				
		(approved 325,000)
(revised 298,000)
(-27,000)	(approved 280,000)
(revised 295,000) (+15,000)	
				
	TOTAL Adjustments	(-12,000)	

A N N E X  II

APPROVAL OF FINANCIAL STATEMENTS

UNESCO

WORLD HERITAGE FUND

FOR THE BIENNIUM ENDED 31 DECEMBER 2001

The appended financial statements I and II (one page each) and Schedule I.I, accompanied by notes are approved:

						
Francesco Bandarin
Director WHC										

	
Mark L. Warren
UNESCO Comptroller									

UNESCO	
	
WORLD HERITAGE FUND	
	
STATEMENT OF INCOME AND EXPENDITURE AND CHANGES IN RESERVES AND FUND BALANCES	
FOR THE BIENNIUM ENDED 31 DECEMBER 2001	
	
(EXPRESSED IN US DOLLARS)	

		 Programme Activities 	 Earmarked Activities 	 Emergency Reserve Fund 	 Total 2000/2001 	 Total 1998/1999 	
INCOME							
							
Assessed contributions:							
Compulsory		     3 999 501 			  3 999 501 	  3 998 823 	
Voluntary		     1 786 843 			  1 786 843 	  2 386 325 	
							
Total assessed contributions		     5 786 344 	              -   	             -   	  5 786 344 	  6 385 148 	
							
Other income:							
Interest		        653 061 			     653 061 	     662 271 	
Earmarked            	Note 3		     963 593 		     963 593 	  1 115 042 	
Other and Non-earmarked         	Note 4	          13 956 			       13 956 	       39 127 	
							
Total other income		        667 017 	     963 593 	             -   	  1 630 610 	  1 816 440 	
							
TOTAL INCOME		     6 453 361 	     963 593 	             -   	  7 416 954 	  8 201 588 	
							
TOTAL EXPENDITURE                     Schedule 1.1		     7 870 089 	     774 379 	     743 392 	  9 387 859 	  9 498 892 	
							
EXCESS (SHORTFALL) OF INCOME OVER EXPENDITURE		- 1 416 728 	     189 215 	- 743 392 	- 1 970 905 	- 1 297 304 	
							
Savings on prior years' obligations and other adjustments                                    	Note 9	        573 568 			     573 568 	     447 955 	
							
Transfer (to)/ from other funds	Note 8	- 1 044 107 		  1 044 107 	             -   	              -   	
							
Reserves and fund balances, beginning of the period		     4 600 203 	     572 299 	       16 039 	  5 188 541 	  6 037 889 	
							
Reserves and fund balances, end of the period		     2 712 936 	     761 513 	     316 755 	  3 791 204 	  5 188 540 	

UNESCO 	
									
WORLD HERITAGE FUND	
									
SCHEDULE OF APPROPRIATIONS AND EXPENDITURE	
FOR THE BIENNIUM ENDED 31 DECEMBER 2001	
									
(EXPRESSED IN US DOLLARS)	
									
		Allocation 2000	Allocation 2001	Total Allocation	Expenditure	Unliquidated Obligations	Total Expenditure	 Unobligated Balance 	
									
A.	Approved budget								
	Chapter I	 	 	 	 	 	 	 	
	 	 	 	 	 	 	 	 	
	Attendance of experts to statutory World Heritage meetings	 60 000 	70 000 	130 000 	 101 996 	27 984 	129 980 	20 	
	Working Group for Strategic Planning	10 000 	 	10 000 	8 272 	 	 8 272 	1 728 	
	Working Group on revision of Operational guidelines	 15 000 	 	15 000 	14 863 	 	14 863 	137 	
	Development of an information management system	114 000 	80 000 	194 000 	134 102 	8 450 	142 552 	51 448 	
	Coordination with other conventions, programmes etc	25 000 	25 000 	50 000 	39 320 	350 	39 670 	10 330 	
	Evaluation of International Assistance	40 000 	 	40 000 	1 634 	 	1 634 	38 366 	
	Reform Groups	  -   	20 000 	20 000 	13 807 	   -   	13 807 	6 193 	
	 	 	 	 	 	 	 	 	
	Sub-Total Chapter I	264 000 	195 000 	459 000 	313 995 	36 784 	350 779 	108 221 	
									
	Chapter II								
									
	Global Strategy	278 000 	200 000 	478 000 	286 370 	79 557 	365 928 	112 072 	
	Advisory Services				   -   		   -   	   -   	
	  ICOMOS	495 000 	430 000 	925 000 	895 000 	30 000 	925 000 	     -   	
	  IUCN	355 000 	325 000 	680 000 	555 000 	125 000 	680 000 	     -   	
	  Others	20 000 	20 000 	40 000 	12 000 	1 579 	13 579 	26 421 	
	Sub-Total Chapter II	1 148 000 	 975 000 	2 123 000 	 1 748 371 	236 136 	1 984 507 	138 493 	
									
	Chapter III	 	 	 	 	 	 	 	
	 	 	 	 	 	 	 	 	
	Preparatory assistance 	 	 	 	 	 	 	
	  Global	   -   	  -   	    -   	   -   	    -   	   -   	    -   	
	  Africa	169 633 	170 588 	 340 221 	192 283 	135 560 	327 843 	12 378 	
	  Arab States	34 500 	51 500 	 86 000 	53 908 	26 450 	80 358 	5 642 	
	  Asia & Pacific	96 362 	 94 162 	190 524 	78 438 	58 967 	137 405 	53 119 	

		Allocation 2000	Allocation 2001	Total Allocation	Expenditure	Unliquidated Obligations	Total Expenditure	 Unobligated Balance 	
	  East and Central Europe	    -   	   -   	    -   	    -   	    -   	  -   	    -   	
	  Latin America and the Caribbean	24 505 	33 750 	58 255 	38 505 	1 000 	39 505 	18 750 	
	Total Preparatory Assistance	325 000 	350 000 	675 000 	363 134 	221 977 	585 111 	89 889 	
	 	 	 	 	 	 	 	 	
	Technical cooperation 	 	 	 	 	 	 	
	  Global	297 254 	116 793 	414 047 	93 587 	9 443 	103 029 	311 018 	
	  Africa	262 600 	231 643 	494 243 	269 121 	128 366 	397 487 	96 756 	
	  Arab States	165 000 	92 186 	257 186 	159 558 	22 335 	181 893 	75 293 	
	  Europe	187 178 	35 000 	222 178 	154 569 	20 000 	174 569 	47 609 	
	  East and Central Europe	   -   	71 073 	71 073 	25 943 	36 273 	62 216 	8 857 	
	  Asia & Pacific	151 893 	254 133 	406 026 	160 437 	162 975 	323 412 	82 614 	
	  Latin America and the Caribbean	181 075 	164 172 	345 247 	244 914 	74 194 	319 108 	26 139 	
	Total Technical cooperation	1 245 000 	965 000 	2 210 000 	1 108 129 	453 586 	1 561 715 	648 285 	
	 	 	 	 	 	 	 	 	
	Training	 	 	 	 	 	 	 	
	  Global	  175 620 	   212 854 	   388 474 	     183 420 	        96 000 	      279 420 	      109 054 	
	  Africa	   184 460 	   288 640 	   473 100 	     227 103 	      188 103 	      415 206 	        57 894 	
	  Arab States	   115 000 	   131 736 	   246 736 	     131 568 	         53 041 	      184 609 	        62 127 	
	  Europe	     33 840 	 	     33 840 	       33 840 	 	        33 840 	                 -   	
	  Asia & Pacific	   275 780 	   207 370 	   483 150 	      316 125 	      115 221 	      431 346 	        51 804 	
	  East and Central Europe	                 -   	     19 500 	     19 500 	                 -   	                 -   	                 -   	       19 500 	
	  Latin America and the Caribbean	   195 300 	     99 900 	         295 200 	      209 582 	        43 000 	      252 582 	        42 618 	
	Total Training	   980 000 	   960 000 	1 940 000 	   1 101 637 	      495 365 	   1 597 002 	      342 998 	
	 	 	 	 	 	 	 	 	
	Support to promotional activities at sites	     80 000 	     80 000 	   160 000 	        90 813 	         49 500 	      140 313 	        19 687 	
	Sub-Total Chapter III	 2 630 000 	2 355 000 	4 985 000 	   2 663 714 	   1 220 427 	   3 884 141 	   1 100 859 	
									
	Chapter IV								
									
	Reactive monitoring	    262 500 	   200 000 	   462 500 	      412 366 	         51 578 	      463 944 	- 1 444 	
	Preparation of methodology	      22 500 	     20 000 	     42 500 	       22 963 	                 -   	        22 963 	        19 537 	
	Support to States Parties for periodic reporting					
	  Global	     35 000 		     35 000 	        33 804 		        33 804 	          1 196 	
	  Africa	      77 000 	   130 000 	   207 000 	     165 575 	         38 316 	      203 891 	          3 109 	
	  Arab States	    100 000 	     20 000 	   120 000 	      116 291 	                 -   	      116 291 	          3 709 	
	  Europe	      15 000 	     10 000 	     25 000 	        16 809 	           5 250 	        22 059 	          2 941 	
	  East and Central Europe	      20 000 	     20 000 	     40 000 	          1 294 	                 -   	          1 294 	        38 706 	
	  Asia & Pacific	      55 000 	     80 000 	   135 000 	      102 471 	         32 313 	      134 783 	             217 	
	  Latin America and the Caribbean	      35 000 	     40 000 	     75 000 	        40 090 	         24 371 	        64 461 	        10 539 	
	Sub-Total Chapter IV	    622 000 	   520 000 	1 142 000 	      911 662 	       151 828 	   1 063 489 	        78 511 	
		Allocation 2000	Allocation 2001	Total Allocation	Expenditure	Unliquidated Obligations	Total Expenditure	 Unobligated Balance 	
	Chapter V	 	 	 	 	 	 	 	
	Documentation 	      38 000 	     38 000 	     76 000 	        75 000 	                 -   	        75 000 	          1 000 	
	Information material	   140 000 	   105 000 	   245 000 	      218 118 	         21 668 	      239 786 	          5 214 	
	Internet and WHIN	      70 000 	     70 000 	   140 000 	      126 727 	           4 273 	      131 000 	          9 000 	
	Medias and publishers	        8 000 	       5 000 	     13 000 	        11 471 	           1 023 	        12 494 	             506 	
	Education	      80 000 	     85 000 	   165 000 	        76 790 	         52 103 	      128 893 	        36 107 	
	Sub-Total Chapter V	    336 000 	   303 000 	   639 000 	      508 106 	         79 067 	      587 173 	        51 827 	
									
	Total A.	 5 000 000 	4 348 000 	9 348 000 	   6 145 847 	    1 724 242 	   7 870 089 	   1 477 911 	
									
B.	Earmarked activities								
									
	Promotional	    305 469 	   298 700 	   604 169 	      131 514 	           5 700 	      137 214 	      466 955 	
	Other	    535 425 	   681 605 	1 217 030 	      560 306 	         76 859 	      637 164 	      579 866 	
									
	Total B.	    840 894 	   980 305 	1 821 199 	      691 820 	         82 559 	      774 379 	   1 046 820 	
									
C.	Emergency reserve fund	    600 000 	   600 000 	1 200 000 	      615 477 	       127 915 	      743 392 	      456 608 	
									
	TOTAL (A + B + C)	 6 440 894 	5 928 305 	12 369 199 	   7 453 144 	    1 934 715 	   9 387 859 	   2 981 340 	

UNESCO	
	
WORLD HERITAGE FUND	
	
STATEMENT OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCES	
AS AT 31 DECEMBER 2001	
	
(EXPRESSED IN US DOLLARS)	

					2001		1999	
								
Assets:								
								
Cash and term deposits		Note 5	   5 834 684 		   5 721 754 	
Compulsory assessed contributions receivable from States Parties	Note 6	      470 131 		   1 986 397 	
								
Total Assets				   6 304 815 		   7 708 151 	
								
Liabilities:								
								
Unliquidated obligations - current year		   1 934 715 		   2 007 547 	
Unliquidated obligations - prior years		      570 806 		      491 717 	
							 	
Total unliquidated obligations			   2 505 521 		   2 499 264 	
								
Contributions received in advance		         8 090 		       20 347 	
								
Total liabilities				   2 513 611 		   2 519 611 	
							 	
Reserves and fund balances:						
Contingency reserve			Note 7	   2 000 000 		   2 000 000 	
Emergency reserve fund		Note 8	      316 755 		       16 039 	
Earmarked activities			Note 3/8	      761 513 		      572 298 	
Operating reserves				      712 936 		   2 600 203 	
								
Total reserves and fund balances		   3 791 204 		   5 188 540 	
								
Total liabitilies, reserves and fund balances		   6 304 815 		   7 708 151 	

	WORLD HERITAGE FUND	
Statement of Compulsory Contributions as at 31 December 2001 / Etat des contributions obligatoires au 31 Décembre 2001									
									
States Parties	Total unpaid (Advance) contributions as at / Contributions Impayées (avances) au 31/12/00	Contributions 2001	Collections Between / Sommes reçues entre 1/1/01 -          31/12/01	Unpaid contributions prior years / contributions impayées années antérieures	Unpaid (Advance) contributions / Contributions impayées (avances) 2001	Total unpaid contributions as at / Contributions Impayées              au 31/12/01	Advance Contributions as at / Contributions (avances)          au 31/12/01	Total unpaid (Advance) contributions as at / Contributions Impayées (avances)          au 31/12/01	
	 	 	 	 	 	 	 	 	
COMPULSORY ( ARTICLE 16[1] )									
Afghanistan	3 295	299	 	3 295	299	3 594	 	3 594	
Albania	232	109	341	 	 	 	 	 	
Algeria	15	2 504	2 504	 	15	15	 	15	
Andorra	 	136	136	 	 	 	 	 	
Angola	-2 026	82	 	 	 	 	-1 944	-1 944	
Antigua and Barbuda	3 109	82	 	3 109	82	3 191	 	3 191	
Argentina	 	41 454	41 454	 	 	 	 	 	
Armenia	218	82	436	 	 	 	-136	-136	
Australia	 	58 656	58 656	 	 	 	 	 	
Austria	 	34 132	34 132	 	 	 	 	 	
Azerbaijan	-247	136	 	 	 	 	-111	-111	
Bahrain	 	653	653	 	 	 	 	 	
Bangladesh	 	354	354	 	 	 	 	 	
Belarus	5 086	680	5 766	 	 	 	 	 	
Belgium	29 053	40 746	60 509	 	9 290	9 290	 	9 290	
Belize	 	27	27	 	 	 	 	 	
Benin	82	82	170	 	 	 	-6	-6	
	WORLD HERITAGE FUND	
Statement of Compulsory Contributions as at 31 December 2001 / Etat des contributions obligatoires au 31 Décembre 2001									
									
States Parties	Total unpaid (Advance) contributions as at / Contributions Impayées (avances) au 31/12/00	Contributions 2001	Collections Between / Sommes reçues entre 1/1/01 -          31/12/01	Unpaid contributions prior years / contributions impayées années antérieures	Unpaid (Advance) contributions / Contributions impayées (avances) 2001	Total unpaid contributions as at / Contributions Impayées              au 31/12/01	Advance Contributions as at / Contributions (avances)          au 31/12/01	Total unpaid (Advance) contributions as at / Contributions Impayées (avances)          au 31/12/01	
	 	 	 	 	 	 	 	 	
COMPULSORY ( ARTICLE 16[1] )									
Bolivia	489	299	788	 	 	 	 	 	
Bosnia and Herzegovina	2 122	136	2 193	 	65	65	 	65	
Botswana	 	354	354	 	 	 	 	 	
Burkina Faso	3 429	82	 	3 429	82	3 511	 	3 511	
Burundi	4 191	27	 	4 191	27	4 218	 	4 218	
Cambodia	 	82	82	 	 	 	 	 	
Cameroon	490	327	 	490	327	817	 	817	
Canada	 	92 270	92 270	 	 	 	 	 	
Central African Republic	4 444	27	 	4 444	27	4 471	 	4 471	
Chad	 	27	27	 	 	 	 	 	
Chile	 	7 104	7 104	 	 	 	 	 	
China	 	55 253	55 253	 	 	 	 	 	
Colombia	69	6 668	6 800	 	 	 	-63	-63	
Comoros	 	27	27	 	 	 	 	 	
Congo	3 329	27	 	3 329	27	3 356	 	3 356	
Costa Rica	599	708	1 307	 	 	 	 	 	
Côte d'Ivoire	326	327	 	326	327	653	 	653	
	WORLD HERITAGE FUND	
Statement of Compulsory Contributions as at 31 December 2001 / Etat des contributions obligatoires au 31 Décembre 2001									
									
States Parties	Total unpaid (Advance) contributions as at / Contributions Impayées (avances) au 31/12/00	Contributions 2001	Collections Between / Sommes reçues entre 1/1/01 -          31/12/01	Unpaid contributions prior years / contributions impayées années antérieures	Unpaid (Advance) contributions / Contributions impayées (avances) 2001	Total unpaid contributions as at / Contributions Impayées              au 31/12/01	Advance Contributions as at / Contributions (avances)          au 31/12/01	Total unpaid (Advance) contributions as at / Contributions Impayées (avances)          au 31/12/01	
	 	 	 	 	 	 	 	 	
COMPULSORY ( ARTICLE 16[1] )									
Croatia	1 116	1 388	2 504	 	 	 	 	 	
Cuba	 	1 062	1 062	 	 	 	 	 	
Cyprus	 	1 334	1 334	 	 	 	 	 	
Czech Republic	 	6 777	6 777	 	 	 	 	 	
Democratic People's Republic of Korea	 	327	327	 	 	 	 	 	
Democratic  Republic of  the Congo	245	136	381	 	 	 	 	 	
Dominica	 	27	 	 	27	27	 	27	
Dominican Republic	 	817	817	 	 	 	 	 	
Ecuador	1 467	898	2 635	 	 	 	-270	-270	
Egypt	2 395	2 912	5 307	 	 	 	 	 	
El Salvador	 	653	653	 	 	 	 	 	
Estonia	 	354	354	 	 	 	 	 	
Ethiopia	435	136	571	 	 	 	 	 	
Fiji	94	136	 	94	136	230	 	230	
Finland	 	18 835	18 835	 	 	 	 	 	
Gabon	8 225	490	8 802	 	 	 	-87	-87	
Gambia	 	27	 	 	27	27	 	27	
	WORLD HERITAGE FUND	
Statement of Compulsory Contributions as at 31 December 2001 / Etat des contributions obligatoires au 31 Décembre 2001									
									
States Parties	Total unpaid (Advance) contributions as at / Contributions Impayées (avances) au 31/12/00	Contributions 2001	Collections Between / Sommes reçues entre 1/1/01 -          31/12/01	Unpaid contributions prior years / contributions impayées années antérieures	Unpaid (Advance) contributions / Contributions impayées (avances) 2001	Total unpaid contributions as at / Contributions Impayées              au 31/12/01	Advance Contributions as at / Contributions (avances)          au 31/12/01	Total unpaid (Advance) contributions as at / Contributions Impayées (avances)          au 31/12/01	
	 	 	 	 	 	 	 	 	
COMPULSORY ( ARTICLE 16[1] )									
Georgia	-2 984	191	 	 	 	 	-2 793	-2 793	
Ghana	 	191	 	 	191	191	 	191	
Greece	186	19 434	19 620	 	0	0	 	0	
Grenada	55	27	82	 	 	 	 	 	
Guatemala	 	980	980	 	 	 	 	 	
Guinea	-125	109	 	 	 	 	-16	-16	
Guyana	122	27	150	 	 	 	-1	-1	
Haiti	 	82	82	 	 	 	 	 	
Honduras	353	191	 	353	191	544	 	544	
Hungary	 	4 328	4 328	 	 	 	 	 	
Iceland	 	1 170	2 340	 	 	 	-1 170	-1 170	
India	11 633	12 303	23 936	 	 	 	 	 	
Indonesia	15	7 213	7 228	 	 	 	 	 	
Iran,  Islamic Republic of	184 332	9 064	90 000	94 332	9 064	103 396	 	103 396	
Iraq	44 890	4 545	 	44 890	4 545	49 435	 	49 435	
Ireland	 	10 615	10 615	 	 	 	 	 	
Israel	 	14 943	14 943	 	 	 	 	 	
	WORLD HERITAGE FUND	
Statement of Compulsory Contributions as at 31 December 2001 / Etat des contributions obligatoires au 31 Décembre 2001									
									
States Parties	Total unpaid (Advance) contributions as at / Contributions Impayées (avances) au 31/12/00	Contributions 2001	Collections Between / Sommes reçues entre 1/1/01 -          31/12/01	Unpaid contributions prior years / contributions impayées années antérieures	Unpaid (Advance) contributions / Contributions impayées (avances) 2001	Total unpaid contributions as at / Contributions Impayées              au 31/12/01	Advance Contributions as at / Contributions (avances)          au 31/12/01	Total unpaid (Advance) contributions as at / Contributions Impayées (avances)          au 31/12/01	
	 	 	 	 	 	 	 	 	
COMPULSORY ( ARTICLE 16[1] )									
Italy	 	182 662	182 662	 	 	 	 	 	
Jamaica	218	136	354	 	 	 	 	 	
Japan	 	598 804	598 804	 	 	 	 	 	
Jordan	 	299	299	 	 	 	 	 	
Kazakhstan	 	1 034	1 034	 	 	 	 	 	
Kenya	245	299	544	 	 	 	 	 	
Kiribati	28	27	277	 	 	 	-222	-222	
Kyrgyzstan	 	27	30	 	 	 	-3	-3	
Lao People's Democratic Republic	 	27	 	 	27	27	 	27	
Latvia	 	354	354	 	 	 	 	 	
Lebanon	599	435	1 034	 	 	 	 	 	
Libyan Arab Jamahiriya	90 934	2 395	 	90 934	2 395	93 329	 	93 329	
Lithuania	 	599	599	 	 	 	 	 	
Luxembourg	 	2 858	2 858	 	 	 	 	 	
Madagascar	120	109	 	120	109	229	 	229	
Malawi	 	82	164	 	 	 	-82	-82	
Malaysia	11 184	8 492	 	11 184	8 492	19 676	 	19 676	
	WORLD HERITAGE FUND	
Statement of Compulsory Contributions as at 31 December 2001 / Etat des contributions obligatoires au 31 Décembre 2001									
									
States Parties	Total unpaid (Advance) contributions as at / Contributions Impayées (avances) au 31/12/00	Contributions 2001	Collections Between / Sommes reçues entre 1/1/01 -          31/12/01	Unpaid contributions prior years / contributions impayées années antérieures	Unpaid (Advance) contributions / Contributions impayées (avances) 2001	Total unpaid contributions as at / Contributions Impayées              au 31/12/01	Advance Contributions as at / Contributions (avances)          au 31/12/01	Total unpaid (Advance) contributions as at / Contributions Impayées (avances)          au 31/12/01	
	 	 	 	 	 	 	 	 	
COMPULSORY ( ARTICLE 16[1] )									
Maldives	 	27	 	 	27	27	 	27	
Mali	643	82	1 368	 	 	 	-643	-643	
Malta	515	544	544	 	515	515	 	515	
Mauritania	-566	27	 	 	 	 	-539	-539	
Mauritius	-45	381	 	 	336	336	 	336	
Mexico	 	39 194	39 194	 	 	 	 	 	
Monaco	 	136	136	 	 	 	 	 	
Mongolia	 	27	30	 	 	 	-3	-3	
Morocco	1 524	1 606	3 130	 	 	 	 	 	
Mozambique	 	27	27	 	 	 	 	 	
Myanmar	300	354	 	300	354	654	 	654	
Namibia	245	245	490	 	 	 	 	 	
Nepal	 	136	136	 	 	 	 	 	
Netherlands	 	62 684	31 342	 	31 342	31 342	 	31 342	
New Zealand	 	8 683	8 683	 	 	 	 	 	
Nicaragua	55	27	 	55	27	82	 	82	
Niue	 	27	 	 	27	27	 	27	
	WORLD HERITAGE FUND	
Statement of Compulsory Contributions as at 31 December 2001 / Etat des contributions obligatoires au 31 Décembre 2001									
									
States Parties	Total unpaid (Advance) contributions as at / Contributions Impayées (avances) au 31/12/00	Contributions 2001	Collections Between / Sommes reçues entre 1/1/01 -          31/12/01	Unpaid contributions prior years / contributions impayées années antérieures	Unpaid (Advance) contributions / Contributions impayées (avances) 2001	Total unpaid contributions as at / Contributions Impayées              au 31/12/01	Advance Contributions as at / Contributions (avances)          au 31/12/01	Total unpaid (Advance) contributions as at / Contributions Impayées (avances)          au 31/12/01	
	 	 	 	 	 	 	 	 	
COMPULSORY ( ARTICLE 16[1] )									
Niger	82	27	109	 	 	 	 	 	
Nigeria	1 170	2 232	3 402	 	 	 	 	 	
Oman	 	2 232	2 232	 	 	 	 	 	
Pakistan	4 319	2 177	 	4 319	2 177	6 496	 	6 496	
Panama	-110	653	543	 	 	 	 	 	
Papua New Guinea	235	218	433	 	20	20	 	20	
Paraguay	 	572	 	 	572	572	 	572	
Peru	3 647	4 273	7 920	 	 	 	 	 	
Philippines	194	3 620	2 359	 	1 455	1 455	 	1 455	
Poland	7 213	12 657	19 870	 	 	 	 	 	
Portugal	 	16 658	15 977	 	681	681	 	681	
Qatar	 	1 225	1 225	 	 	 	 	 	
Republic of Korea	 	61 976	61 976	 	 	 	 	 	
Romania	 	2 123	2 123	 	 	 	 	 	
Russian Federation	1 514 246	43 032	1 557 278	 	 	 	 	 	
Rwanda	 	27	27	 	 	 	 	 	
Saint Kitts and Nevis	 	27	 	 	27	27	 	27	
	WORLD HERITAGE FUND	
Statement of Compulsory Contributions as at 31 December 2001 / Etat des contributions obligatoires au 31 Décembre 2001									
									
States Parties	Total unpaid (Advance) contributions as at / Contributions Impayées (avances) au 31/12/00	Contributions 2001	Collections Between / Sommes reçues entre 1/1/01 -          31/12/01	Unpaid contributions prior years / contributions impayées années antérieures	Unpaid (Advance) contributions / Contributions impayées (avances) 2001	Total unpaid contributions as at / Contributions Impayées              au 31/12/01	Advance Contributions as at / Contributions (avances)          au 31/12/01	Total unpaid (Advance) contributions as at / Contributions Impayées (avances)          au 31/12/01	
	 	 	 	 	 	 	 	 	
COMPULSORY ( ARTICLE 16[1] )									
Saint Lucia	28	82	110	 	 	 	 	 	
San Marino	 	82	 	 	82	82	 	82	
Saudi Arabia	 	19 978	19 978	 	 	 	 	 	
Senegal	1 004	191	 	1 004	191	1 195	 	1 195	
Seychelles	 	82	82	 	 	 	 	 	
Slovakia	 	1 524	1 524	 	 	 	 	 	
Slovenia	 	2 912	2 912	 	 	 	 	 	
Solomon Islands	55	27	 	55	27	82	 	82	
South Africa	13 474	14 698	28 172	 	 	 	 	 	
Spain	 	90 855	90 855	 	 	 	 	 	
Sri Lanka	-547	572	25	 	 	 	 	 	
Sudan	 	218	218	 	 	 	 	 	
Suriname	 	82	82	 	 	 	 	 	
Sweden	 	37 044	37 044	 	 	 	 	 	
Switzerland	 	45 672	45 672	 	 	 	 	 	
Syrian Arab Republic	 	2 912	 	 	2 912	2 912	 	2 912	
Tajikistan	473	27	400	73	27	100	 	100	
	WORLD HERITAGE FUND	
Statement of Compulsory Contributions as at 31 December 2001 / Etat des contributions obligatoires au 31 Décembre 2001									
									
States Parties	Total unpaid (Advance) contributions as at / Contributions Impayées (avances) au 31/12/00	Contributions 2001	Collections Between / Sommes reçues entre 1/1/01 -          31/12/01	Unpaid contributions prior years / contributions impayées années antérieures	Unpaid (Advance) contributions / Contributions impayées (avances) 2001	Total unpaid contributions as at / Contributions Impayées              au 31/12/01	Advance Contributions as at / Contributions (avances)          au 31/12/01	Total unpaid (Advance) contributions as at / Contributions Impayées (avances)          au 31/12/01	
	 	 	 	 	 	 	 	 	
COMPULSORY ( ARTICLE 16[1] )									
Thailand	223	9 853	10 076	 	 	 	 	 	
The Former Yugoslav Republic of Macedonia	 	218	218	 	 	 	 	 	
Togo	28	27	55	 	 	 	 	 	
Tunisia	 	1 116	1 116	 	 	 	 	 	
Turkey	 	15 896	15 896	 	 	 	 	 	
Turkmenistan	 	109	 	 	109	109	 	109	
Uganda	-104	191	67	 	20	20	 	20	
Ukraine	 	1 905	1 905	 	 	 	 	 	
United Arab Emirates	 	7 323	 	 	7 323	7 323	 	7 323	
United Kingdom	 	199 674	199 674	 	 	 	 	 	
United Republic of  Tanzania	 	136	137	 	 	 	-1	-1	
Uruguay	5 239	2 695	 	5 239	2 695	7 934	 	7 934	
Uzbekistan	36 779	381	926	35 853	381	36 234	 	36 234	
Venezuela	12 305	7 539	 	12 305	7 539	19 844	 	19 844	
Viet Nam	 	544	 	 	544	544	 	544	
Yemen	436	245	 	436	245	681	 	681	
Yugoslavia	45 773	708	 	45 773	708	46 481	 	46 481	
	WORLD HERITAGE FUND	
Statement of Compulsory Contributions as at 31 December 2001 / Etat des contributions obligatoires au 31 Décembre 2001									
									
States Parties	Total unpaid (Advance) contributions as at / Contributions Impayées (avances) au 31/12/00	Contributions 2001	Collections Between / Sommes reçues entre 1/1/01 -          31/12/01	Unpaid contributions prior years / contributions impayées années antérieures	Unpaid (Advance) contributions / Contributions impayées (avances) 2001	Total unpaid contributions as at / Contributions Impayées              au 31/12/01	Advance Contributions as at / Contributions (avances)          au 31/12/01	Total unpaid (Advance) contributions as at / Contributions Impayées (avances)          au 31/12/01	
	 	 	 	 	 	 	 	 	
COMPULSORY ( ARTICLE 16[1] )									
Zambia	3 983	82	 	3 983	82	4 065	 	4 065	
Zimbabwe	 	299	299	 	 	 	 	 	
 	 	 	 	 	 	 	 	 	
TOTAL	2 066 903	1 998 155	3 603 016	373 915	96 217	470 132	-8 090	462 042	

VOLUNTARY ( ARTICLE 16[4] )									
Brazil	 	79 995	42 436	 	37 559	37 559	 	37 559	
Bulgaria	463	463	926	 	 	 	 	 	
Cape Verde	 	27	 	 	27	27	 	27	
Denmark	 	27 001	 	 	27 001	27 001	 	27 001	
France	 	233 207	233 207	 	 	 	 	 	
Germany	 	352 342	352 342	 	 	 	 	 	
Norway	 	23 299	23 229	 	70	70	 	70	
United States of America	 	598 804	18 604	 	580 200	580 200	 	580 200	
 	 	 	 	 	 	 	 	 	
TOTAL	463	1 315 138	670 744	 	644 857	644 857	 	644 857	

World Heritage Fund

Notes to the Financial Statements
for the biennium ended 31 December 2001

1.	Objectives

The World Heritage Fund (WHF) was established as a Trust Fund of the United Nations Education, Scientific and Cultural Organization (UNESCO) further to the adoption on 16 November 1972 of the convention for the protection of World Cultural and Natural Heritage by the seventeenth session of the General Conference of UNESCO, with the objective of complementing the protection of cultural and natural heritage of outstanding universal value. An intergovernmental committee, called the World Heritage Committee, was established by the same convention to decide on the use of the resources of the WHF. The Committee is assisted by a Secretariat appointed by the Director-General of UNESCO.

2.	Significant accounting policies

a)	Financial Statements

The WHF financial statements are maintained in accordance with the special financial regulations of the WHF as noted by the Executive Board of UNESCO at its ninety-third session. They are presented in United States dollars (US dollars).

b)	Appropriations

Appropriations represent amounts that have been approved by the World Heritage Committee for different programme elements, which can be spent for the purpose for which they have been voted, to the extent that funds are available.

c)	Income

Income is recognized on an accrual basis of accounting except for voluntary assessed and other contributions that are recognized only when funds are received.

d)	Expenditure

Expenditure, which includes amounts for goods supplied and services rendered in the financial period as well as amounts for legal obligations of the financial period are recorded on an accrual basis of accounting.

e)	Translation of Foreign Currencies

Transactions carried out during the period in currencies other than US dollars are translated to US dollars using the United Nations operational rate of exchange at the date of the transaction. At the year end, accounts expressed in currencies other than US dollars are translated at the UN operational rate of exchange then prevailing.

3.	Earmarked income

Earmarked income relates to contributions received from donors for specific purposes. This income is used for project expenditures pertaining to the purpose of the donor’s contribution. At the end of an earmarked project, any remaining balance is transferred to the operating reserves of the WHF, if desired by the donor.

4.	Non-earmarked income

Non-earmarked income relates to contributions to the WHF  which have no specific purpose. Funds so received are transferred to the operating reserve.

5.	Cash and term deposits

These deposits are principally term deposits that are pooled with other UNESCO Special Accounts and Trust Funds. The average interest rate earned by these pooled term deposits was approximately 5%.

6.	Compulsory assessed contributions receivable

Of the balance of $470 131 due by States Parties at 31 December 2001, $96 216 relates to 2001 assessments and $373 915 to earlier years. 

7.	Contingency reserve

A contingency reserve of $2 000 000 has been maintained in accordance with the decision of the World Heritage Committee meeting at its seventeenth session. 

8.	Transfer (to) / from other funds

	Emergency Reserve Fund

In accordance with Financial Regulation, Article 5.1, a reserve fund for emergency assistance has been maintained at a level of $600 000 as agreed by the World Heritage Committee. An amount of $460 146 was transferred from the operating reserves to replenish the emergency reserve fund to $600 000 on 1 January 2001 and $283 245 on 1 January 2002.

9	Savings on prior periods’ obligations

The savings on prior periods’ obligations represents the difference between the unliquidated obligation balance at the end of the period less the disbursements against the same obligation made during the current period when the obligation was liquidated.

10	Staff cost contribution

In the biennium UNESCO’s Regular Programme provided services without charge to the World Heritage Fund of $ 4 191 000 in respect of the Secretariat administering the World Heritage Fund.