Plan for the use of the resources of the Fund

For the period 1 January 2020 to 31 December 2021, as well as for the period 1 January to 30 June 2022, the resources of the Intangible Cultural Heritage Fund may be used for the following purposes:

% of the total amount proposed 2020–2021[1]

Indicative amounts
2020–2021

Indicative amounts
Jan–June 2022

1.

International Assistance, comprising the safeguarding of the heritage inscribed on the List of Intangible Cultural Heritage in Need of Urgent Safeguarding, the preparation of inventories and support for other safeguarding programmes, projects and activities;

51.96%

$4,073,861

$1,018,465

1.1

Enhancing human resources to improve the implementation of the International Assistance mechanisms through three extra-budgetary fixed-term posts (one P3, one P2 and one G5);

10.79%

$845,977

$211,494

2.

Preparatory assistance for International Assistance requests, as well as for nomination files for the Urgent Safeguarding List and for proposals for the Register of Good Safeguarding Practices;

2.00%

$156,808

$39,202

3.

Other functions of the Committee, as described in Article 7 of the Convention, aimed at promoting the objectives of the Convention and encouraging and monitoring its implementation, in particular by strengthening capacities to effectively safeguard intangible cultural heritage, raising awareness of the importance of such heritage, providing guidance on good safeguarding practices and updating and publishing the Lists and the Register of Good Safeguarding Practices:

20.00%

$1,568,076

$392,019

ER 1: Sound governance of the 2003 Convention facilitated by enhanced monitoring and knowledge management services;

5.4%

(27% of line 3)

$423,380

$105,845

ER 2: Implementation of the Convention in Member States encouraged through a strengthened capacity-building programme;

6.6%

(33% of line 3)

$517,465

$129,366

ER 3: Integration of intangible cultural heritage into development plans, policies and programmes supported;

2.6%

(13% of line 3)

$203,850

$50,962

ER 4: Objectives of the Convention promoted through awareness-raising and outreach;

5.4%

(27% of line 3)

$423,381

$105,846

4.

Participation in the sessions of the Committee, its Bureau and subsidiary bodies of experts in intangible cultural heritage representing developing States that are Members of the Committee;

2.63%

$206,202

$51,550

5.

Participation in the sessions of the Committee and its consultative bodies of experts in intangible cultural heritage representing developing States that are Parties to the Convention but not Members of the Committee;

3.31%

$259,516

$64,879

6.

Participation in the sessions of the Committee, its Bureau and consultative bodies of public or private bodies, private persons, notably members of communities and groups, that have been invited by the Committee to advise it on specific matters, as well as experts in intangible cultural heritage representing accredited NGOs from developing countries;

3.31%

$259,516

$64,879

7.

The costs of advisory services to be provided at the request of the Committee, including support to developing States whose representatives have been appointed to the Evaluation Body.

6.00%

$470,423

$117,606

TOTAL

100.00%

$7,840,379

$1,960,095

Funds that have not been committed at the end of the period of this Plan are carried over to the next financial period and shall be allocated in accordance with the Plan approved by the General Assembly at that time.

For the period 1 January 2022 to 30 June 2022, one-fourth of the amount established for the twenty-four months of the financial period 2020–2021 shall be allocated on a provisional basis, except for the Reserve Fund, whose amount was set by the Committee at US$1 million (Decision 10.COM 8).

Article 1

Creation of a Special Account

1.1

Article 25 of the Convention for the Safeguarding of the Intangible Cultural Heritage (hereinafter referred to as the ‘Convention’) establishes a Fund called the Fund for the Safeguarding of the Intangible Cultural Heritage (hereinafter referred to as the ‘Fund’).

1.2

In accordance with Article 25 of the Convention and Article 6, paragraphs 5 and 6, of the Financial Regulations of UNESCO, there is hereby created a Special Account for the Fund for the Safeguarding of the Intangible Cultural Heritage (hereinafter referred to as the ‘Special Account’).

1.3

The following regulations shall govern the operation of the Special Account.

Article 2

Financial period

2.1

The financial period for budget estimates shall be two consecutive calendar years beginning with an even-numbered year.

2.2

The financial period for accounting shall be an annual calendar year.

Article 3

Purpose

In accordance with Article 25 of the Convention, the purpose of this Special Account shall be to receive contributions from the sources indicated in Article 5.1 below and to make payments therefrom, to assist in the safeguarding of intangible cultural heritage in accordance with the terms of the Convention and the present Regulations.

Article 4

Governance

4.1

The General Assembly of the States Parties (hereinafter referred to as the ‘General Assembly’) has authority over the appropriation of the resources under this Special Account.

4.2

In accordance with Article 7 of the Convention, the Intergovernmental Committee for the Safeguarding of the Intangible Cultural Heritage (hereinafter referred to as the ‘Committee’) shall prepare and submit to the General Assembly for approval a draft plan for the use of the resources of the Fund, in accordance with Article 25 of the Convention.

4.3

The Director-General shall manage and administer the funds of the Special Account in accordance with the text of the Convention, the Operational Directives, the decisions approved by the General Assembly and the Committee, and the present Financial Regulations.

4.4

The Director-General shall, every two years, submit to the General Assembly and the Committee narrative and financial reports as indicated under Article 10 below.

Article 5

Income

5.1

In accordance with Article 25.3 of the Convention, the income of the Special Account shall consist of:

(a)   contributions made by States Parties;

(b)   funds appropriated for this purpose by the General Conference of UNESCO;

(c)   contributions, gifts or bequests, which may be made by:

(i)      other States;

(ii)     organizations and programmes of the United Nations system, particularly the United Nations Development Programme, as well as other international organizations;

(iii)   public or private bodies or individuals;

(d)   any interest due on the resources of the Special Account;

(e)   funds raised through collections, and receipts from events organized for the benefit of the Special Account;

(f)    any other resources authorized by the Committee.

5.2

As stipulated in Article 26.1 of the Convention, the contributions of States Parties which have not made the declaration referred to in Article 26.2 of the Convention shall be made according to the uniform percentage determined by the General Assembly.

Article 6

Expenditure

6.1

The use of the resources of the Special Account shall be approved by the General Assembly on a biennial basis.

6.2

The Special Account shall be debited with the expenditure relating to its purpose as described in Article 3 above, including administrative expenses specifically relating to it and management costs applicable.

6.3

Expenditure shall be made within the limits of funds available.

Article 7

Reserve Fund

Within the Special Account there shall be established a reserve fund to meet requests for assistance in cases of extreme urgency, as foreseen in Article 17.3 and 22.2 of the Convention. The amount of the reserve shall be determined by the Committee.

Article 8

Accounts

8.1

Subsidiary Accounts may be established by the General Assembly and the Committee.

8.2

The Chief Financial Officer of UNESCO shall maintain such accounting records as are necessary.

8.3

Any unused balance at the end of a financial period shall be carried forward to the following financial period.

8.4

The accounts of the Special Account shall be part of the consolidated financial statements presented for audit to the External Auditor of UNESCO.

8.5

Contributions in kind shall be recorded outside the Special Account.

Article 9

Investments

9.1

The Director-General may make short-term or long-term investments of sums standing to the credit of the Special Account.

9.2

Revenue from these investments shall be credited to the Special Account in line with UNESCO’s Financial Rules.

Article 10

Reporting

10.1

A biennial financial report showing the income and expenditure under the Special Account shall be prepared and submitted to the Committee and the General Assembly.

10.2

A biennial narrative report shall be submitted to the Committee and the General Assembly.

Article 11

Closure of the Special Account

11.1

The Director-General shall consult the General Assembly at such time as he/she deems that the operation of the Special Account is no longer necessary. Such consultation shall cover the decision on the use of any unspent balance.

11.2

The decision of the General Assembly shall be transmitted to the Executive Board prior to the effective closure of the Special Account.

Article 12

General provisions

12.1

Any amendment to these Financial Regulations shall be approved by the General Assembly. The Executive Board shall be informed accordingly of any such amendments.

12.2

Unless otherwise provided in these Regulations, the Special Account shall be administered in accordance with the Financial Regulations of UNESCO.