Recalling the financial procedures for the Conference of the Parties to the United Nations Framework Convention on Climate Change, its subsidiary bodies and its permanent secretariat,11Decision 15/CP.1, annex I.
Having considered the information contained in the documents prepared by the secretariat on administrative, financial and institutional matters,22FCCC/SBI/2018/16 and Add.1 and 2, FCCC/SBI/2018/INF.11 and Add.1, FCCC/SBI/2018/INF.12, FCCC/SBI/2018/INF.16, FCCC/SBI/2018/INF.17, FCCC/SBI/2018/INF.18 and FCCC/SBI/2018/INF.19.
Noting that notifications to Parties of their contributions for 2019 were sent to them on 30 September 2018,
I. - Budget performance for the biennium 2018–2019
1.Takes note of the information contained in the report on budget performance for the biennium 2018–2019 as at 30 June 20183 and the note on the status of contributions to the trust funds administered by the secretariat as at 16 November 2018;43FCCC/SBI/2018/16 and Add.1 and 2.4FCCC/SBI/2018/INF.12.
2.Expresses its appreciation to Parties that made contributions to the core budget in a timely manner;
3.Expresses concern regarding the high level of outstanding contributions to the core budget for the current and previous bienniums, which has resulted in difficulties with cash flow and the effective implementation of activities;
4.Strongly urges Parties that have not made contributions in full to the core budget for the current and/or previous bienniums to do so without further delay;
5.Calls upon Parties to make their contributions to the core budget for 2019 in a timely manner, bearing in mind that contributions are due on 1 January of each year in accordance with the financial procedures for the Conference of the Parties;
6.Expresses its appreciation for the contributions to the Trust Fund for Participation in the UNFCCC Process and to the Trust Fund for Supplementary Activities received from Parties, including those contributions that allow for greater flexibility in allocation;
7.Urges Parties to further contribute to the Trust Fund for Participation in the UNFCCC Process in order to ensure the widest possible participation in the negotiations in 2019, and to the Trust Fund for Supplementary Activities;
8.Reiterates its appreciation to the Government of Germany for its annual voluntary contribution to the core budget of EUR 766,938 and its special contribution of EUR 1,789,522 as Host Government of the secretariat;
9.Requests the Executive Secretary to take further measures to recover outstanding contributions and encourages Parties to pay those outstanding contributions as soon as possible;
II. - Audit report and financial statements for 2017
10.Takes note of the audit report of the United Nations Board of Auditors5 and the financial statements for 2017, which include recommendations, and the comments of the secretariat thereon;5FCCC/SBI/2018/INF.11 and Add.1.
11.Expresses its appreciation to the United Nations for arranging the audit of the accounts of the Convention;
12.Also expresses its appreciation to the auditors for the valuable observations and recommendations and the presentation made thereon to Parties;
13.Requests the Executive Secretary to implement the recommendations of the auditors, as appropriate, in particular those related to outstanding contributions and the policies on hiring consultants and individual contractors, and to update Parties on progress in the next audit report;
III. - Other budgetary matters
14.Also requests the Executive Secretary to present the outcome of its review of the secretariat’s operations and structure, including on the synergy and prioritization of its activities, with a view to reducing redundancies and increasing cost-efficiency, in the context of the programme budget for 2020–2021;
15.Further requests the Executive Secretary to prepare, regularly update and publish before each session of the subsidiary bodies brief reports on standard costs and, if available, options for reducing the cost of activities where practicable;
16.Requests the Executive Secretary to provide budgetary cost implications in pre-session documents if they include suggestions for new mandates to the secretariat and if sufficient information is available on the details of the proposed activities;
17.Also requests the Executive Secretary to provide any other such information to Parties as may be required to ensure that the budgetary implications of decisions and conclusions, including those proposed in pre-session documents, can be taken into account in advance of decision-making.