The Programme and Budget of the Organization (document C/5) is prepared in the context of an eight-year Medium-Term Strategy. It defines the programme of activities and results expected to be achieved at the end of a four-year period, and two biennial budgets. The C/5 document is approved by UNESCO General Conference every four years for the Programme part, and every two years for the budget part.

UNESCO's Programme and Budget for 2014-2017 (37 C/5) translates the strategic objectives, policy directions and focus provided by the Medium-Term Strategy for 2014-2021 (document 37 C/4) into concrete thematic and policy-style approaches, main lines of action and associated implementation strategies and expected results for the five Programme Sectors of UNESCO (Education, Natural Sciences, Social and Human Sciences, Culture, Communication and Information), and the Programme-related and Corporate Services.