CURRENT

Article III

THE BUDGET

PROPOSED

Article III

THE PROGRAMME BUDGET

REGULATION 3.1: The budget estimates shall be prepared by the Secretary-General.

REGULATION 3.1: The proposed programme budget for each financial period shall be prepared by the Secretary-General.

REGULATION 3.2: The estimates shall cover income and expenditure for each of the calendar years covered by the financial period to which they relate and shall be presented in pounds sterling.

REGULATION 3.2: The proposed programme budget shall cover income and expenditure for each of the calendar years covered by the financial period to which they relate and shall be presented in pounds sterling.

REGULATION 3.3: The estimates for each of the calendar years covered by the financial period shall be divided into sections, chapters and articles. The budget estimates shall include details on the programme of work to which they relate and shall be accompanied by such information annexes as may be required by, or on behalf of, the Assembly or Council and such further information as the Secretary-General may deem necessary and useful.

REGULATION 3.3: The proposed programme bud­get shall be divided into Major Programmes, Pro­grammes and Sub-Programmes. Programme narratives shall set out Sub-Programmes, Programme elements, planned output and the priority, including time-limited objectives. The proposed programme budget shall be preceded by an explanation of the main changes made in the content of the pro­grammes and the volume of resources allocated to them in relation to the previous biennium and indicating the results achieved. The proposed pro­gramme budget shall be accompanied by such information, annexes and explanatory statements as may be requested by or on behalf of the Assembly or Council and such further annexes or statements as the Secretary-General may deem necessary and useful.

REGULATION 3.4: The Secretary-General shall submit the estimates for the ensuing financial period to be considered by the Council at least ten weeks prior to the date fixed for the opening of the regular session of the Assembly.

REGULATION 3.4: The Secretary-General shall submit, in the second year of a financial period, his proposed programme budget for the following financial period to the regular session of the Council prior to the regular session of the Assembly.

REGULATION 3.5: The budget estimates shall be submitted to the Assembly by the Council, together with the comments and recommendations of the Council thereon. The estimates and the report of the Council shall be transmitted to all Member States at least six weeks prior to the opening of the regular session of the Assembly.

REGULATION 3.5: The proposed programme budget shall be submitted to the Assembly by the Council, together with the comments and recom­mendations of the Council thereon. The proposed programme budget and the report of the Council shall be transmitted to all Member States at least two months prior to the opening of the regular session of the Assembly in accordance with the Rules of Procedure of the Assembly. Any additional comments of the Council made at its extraordinary session prior to the regular session of the Assembly shall be circulated to Member States immediately.

REGULATION 3.6:

(a) The budget shall be adopted by the Assembly, which shall vote budget appropriations by sections and in toto for the calendar year to which they relate.

REGULATION 3.6:

(a) The Assembly shall adopt the programme budget for the following financial period, and vote the budget appropriations by pro­grammes and in toto for the calendar year to which they relate.

(b) The Council may authorize transfers between sections of the budget and to the same section in the second calendar year, provided that these transfers do not result in a total amount of expenditure in excess of the appropriations authorized by the Assembly for a financial period.

(b) The Council may authorize transfers between major programmes of the budget and to the same major programme in the second calendar year, provided that these transfers do not result in a total amount of expenditure in excess of the appropriations authorized by the Assembly for a financial period.

REGULATION 3.7: The Assembly shall prescribe the conditions under which unforeseen and extra­ordinary expenses may be incurred.

REGULATION 3.7: No change.

REGULATION 3.8: Supplementary estimates may be submitted by the Secretary-General whenever necessary. Such estimates shall be prepared in a form consistent with the regular estimates. The estimates shall be submitted to the Council for approval.

REGULATION 3.8: Supplementary programme budget proposals may be submitted by the Secre­tary-General whenever necessary. The Secretary-General shall prepare supplementary programme budget proposals in a form consistent with the approved programme budget and shall submit such proposals to the Council for approval.

(No corresponding provision exists in the current Financial Regulations and Financial Rules to the proposed REGULATION 3.9. The provision, which is in line with United Nations accounting practice, recognizes the Organization's on-going responsibil­ities under the IMO Convention.)

REGULATION 3.9: The Secretary-General may enter into commitments for future financial periods, provided that such commitments:

(a) are for activities which have been approved by the Assembly and are expected to continue beyond the end of the current financial period; or

(b) are authorized by specific decisions of the Council.

CURRENT

Rule 103.1

BUDGET

PROPOSED

Rule 103.1

PROGRAMME BUDGET

103.1.1 The estimates, both for expenditures and miscellaneous income, shall be prepared on a gross basis.

103.1.1 The proposed programme budget, both for miscellaneous income and expendi­ture, shall be prepared on a gross basis.

103.1.2 Appropriate officials shall submit annual programmes of work and necessary estimates to the Director of Administra­tion in such manner and at such times as may be requested.

103.1.2 The Directors shall prepare data on resources required, including work months, meeting weeks, travel, consul­tants and other relevant objects of expenditure. This data is to be supported by programme narrative, quantitative indicators of the planned output and the expected results. These data shall be submitted to the Director of Administra­tion in such manner and at such times as prescribed by the Secretary-General.

CURRENT

Rule 103.1

BUDGET

(continued)

PROPOSED

Rule 103.1

PROGRAMME BUDGET

(continued)

103.1.3 The Director of Administration shall consolidate into a single presentation to the Secretary-General the programmes of work and necessary estimates as required by Article III of the Financial Regulations.

103.1.3 No change.

103.1.4 Appropriate officials shall, where neces­sary, submit supplementary estimates together with explanatory statements to the Director of Administration. Such supplementary estimates shall as far as possible be in the same form as the budget.

103.1.4 No change.

103.1.5 The proposed programme budget shall contain programme narratives for activ­ities which conform to the following requirements:

(a) A programme element shall con­sist of activities within a Sub-Programme addressing a specific and well-circumscribed subject-matter and shall be designed to produce one or a few final outputs per biennium. Clearly identified final outputs to be delivered to Member States or other desig­nated external users during the biennium and the expected results shall be listed under each pro­gramme element.

(b) Each output included in the pro­posed programme budget shall clearly contribute to the achieve­ment of a Sub-Programme objec­tive.

(c) An output statement shall con­form to the following categories:

(i) Substantive servicing of intergovernmental meetings, including support of negotia­tions;

(ii) Reports to intergovernmen­tal bodies;

(iii Technical publications and reports and ad hoc informa­tion services;

(iv) Database management;

(v) Public information services;

CURRENT

Rule 103.1

BUDGET

(continued)

PROPOSED

Rule 103.1

PROGRAMME BUDGET

(continued)

103.1.5 (continued)

(vi) Technical co-operation pro­jects, including advisory ser­vices;

(vii) Donor contributions, inclu­ding grants and fellowships;

(viii) Servicing activities, which shall identify the services to be delivered by nature and quantity;

(ix) Other final outputs.

(d) Each statement shall specify:

(i) Category of final output;

(ii) Content of final output;

(iii) Primary beneficiary;

(iv) Completion date.

(e) When a Secretariat activity under a programme element will not result in any final output during the budgetary period concerned, the activities expected to be carried out may be briefly de­scribed, if this is not clear from the title of the programme element.

(f) A statement of the estimated expenditure shall be provided under each Major Programme and Programme; for purpose of comparison, the appropriations for the current financial period shall be indicated alongside the estimates for the ensuing financial period.

(g) A statement of the estimated miscellaneous income or transfers shall be provided under appropri­ate headings.

103.1.6 Supplementary programme budget pro­posals in respect of the current financial period shall be reviewed by the Director of Administration. On the basis of the outcome of the review, the Secretary-General shall decide as to the supple­mentary programme budget proposals to be submitted to the Council.

CURRENT

Rule 103.1

BUDGET

(continued)

PROPOSED

Rule 103.1

PROGRAMME BUDGET

(continued)

(No corresponding provision exists in the current Financial Regulations and Financial Rules to the proposed Rule 103.1.7. However, it is the Assem­bly's practice to authorize the Council by an Assembly Resolution to review the approved appro­priation for the second calendar year of the biennium in the light of budgetary situation and currency fluctuations.)

103.1.7 Revised programme budget proposals may be submitted to the Council in respect of the ensuing financial period, as necessary, in the following instances:

(a) Those in respect of activities which the Secretary-General certi­fies to be of the highest urgency and which could not have been foreseen at the time the initial programme budget proposals were prepared;

(b) Those involving changes in expen­diture associated with inflation and currency fluctuations which could not have been foreseen or projected.

CURRENT

Article IV

APPROPRIATIONS

PROPOSED

Article IV

APPROPRIATIONS

REGULATION 4.1: The appropriations voted by the Assembly shall constitute an authorization to the Secretary-General to incur obligations and make payments for the purposes for which the appropria­tions were voted and up to the amounts so voted, bearing in mind any transfers authorized by the Council between sessions of the Assembly.

REGULATION 4.1: No change.

REGULATION 4.2: Appropriations shall be avail­able for obligations during the calendar year to which they relate. Unobligated appropriations at the close of the calendar year shall, if not required for transfer, be cancelled.

REGULATION 4.2: No change.

REGULATION 4.3: Such portion of appropriations as may be required to meet the outstanding legal obligations as at the last day of the calendar year shall remain available for twelve months, at the end of which period any remaining balances shall be credited to miscellaneous income of the current calendar year. Any obligations remaining a valid claim at that time shall be charged against the appropriations of the current calendar year.

REGULATION 4.3: No change.

CURRENT

Article IV

APPROPRIATIONS

(continued)

PROPOSED

Article IV

APPROPRIATIONS

(continued)

REGULATION 4.4: The Secretary-General may make transfers from one chapter to another within the same section of the budget. Transfers from one section to another must have prior authorization of the Council. At the end of the first calendar year of a financial period, the Secretary-General may pro­ceed, without prior concurrence of the Council, to transfer any uncommitted balances of appropria­tions to the same section in the second calendar year, provided that such transfers do not exceed 10 per cent of the smaller amount of the two annual appropriations for the sections concerned. The latter transfers should be limited to the total amount of the uncommitted balances of appropriations and may not lead to a total amount of appropriations for a financial period in excess of the amount approved by the Assembly. All transfers must be reported by the Secretary-General to the next session of the Council.

REGULATION 4.4: The Secretary-General may make transfers from one Programme to another within the same Major Programme of the budget. Transfers from one Major Programme to another Major Programme must have prior authorization of the Council. At the end of the first calendar year of a financial period, the Secretary-General may pro­ceed, without prior concurrence of the Council, to transfer any uncommitted balances of appropria­tions to the same Major Programme in the second calendar year, provided that such transfers do not exceed 10 per cent of the smaller amount of the two annual appropriations for the Major Pro­gramme concerned. The latter transfers should be limited to the total amount of the uncommitted balances of appropriations and may not lead to a total amount of appropriations for a financial period in excess of the amount approved by the Assembly. All transfers must be reported by the Secretary-General to the next session of the Council.

CURRENT

Rule 104.1

APPROPRIATIONS

PROPOSED

Rule 104.1

APPROPRIATIONS

104.1.1 The appropriations voted by the Assem­bly constitute an authority to incur obligations and make payments for the purposes for which the appropriations were voted, and up to the amounts so voted, but no obligations may be in­curred or payments made, until allot­ments have been issued in writing by the Secretary-General.

104.1.1 No change.