Fifth Committee Considers Programme Budget Implications of Drafts on Landlocked, Small Island Developing States, Crimes against Humanity, International Tax Cooperation
Delegates in the Fifth Committee (Administrative and Budgetary) today considered the programme budget implications for 2023 of one resolution of the Sixth Committee (Legal) and three of the Second Committee (Economic and Financial) that — if adopted by the General Assembly — would deliver $187,500 for the exchange of views on draft articles on crimes against humanity, $392,300 for intergovernmental discussions on international tax cooperation and $1.02 million for issues and concerns related to landlocked developing countries and small island developing States.
Delegates further considered programme budget implications of two Assembly resolutions that — if adopted — would provide $998,700 for an intergovernmental conference on oceans and the law of the sea, and $103,800 for the continued review of Dag Hammarskjöld’s death.
During her presentation, Maria Costa, Director of the Finance Division of the Department of Management Strategy, Policy and Compliance’s Office of Programme Planning, Finance and Budget, also provided delegates with revised estimates for the 2023 proposed programme budget and 2023 financing of the International Residual Mechanism for Criminal Tribunals due to the effect of changes in rates of exchange and inflation.
Ms. Costa first presented the Secretary-General’s statement (document A/C.5/77/19) on the programme budget implications of draft decision A/C.6/77/L.4, titled “Crimes against humanity”. Through this text, approved by the Sixth Committee at its 18 November meeting, the Assembly would decide that the Sixth Committee shall resume its session for five days, from 10 to 14 April 2023, and for six days, from 1 to 5 April and 11 April 2024, to exchange substantive views on all aspects of the draft articles on prevention and punishment of crimes against humanity and to consider further the recommendation of the International Law Commission contained in paragraph 42 of its report on the work of its seventy-first session.
To implement these requests, she said the Secretary-General proposes $187,500 [comprising $159,500 under section 2 (General Assembly and Economic and Social Council affairs and conference management), $20,100 under section 28 (Global communications) and $7,900 under section 29C (Office of Information and Communications Technology)]. The Assembly is requested to approve an additional appropriation in this amount, which would represent a charge against the contingency fund, as well as $26,500 under section 36 (Staff assessment), to be offset by an equivalent increase under income section 1 (Income from staff assessment).
Juliana Gaspar Ruas, Vice-Chair of the Advisory Committee on Administrative and Budgetary Questions (ACABQ), introducing that body’s related report (document A/77/7/Add.35) and acknowledging the absence of specific provisions to cover related costs for 2023, voiced the Advisory Committee’s opinion that the Secretariat could absorb the additional requirements within the resources of the proposed 2023 programme budget. It therefore recommended against the proposed requirement of $3,000 for webcasting services and $7,900 for information technology servicing of meetings.
Ms. Costa next presented the Secretary-General’s statement (document A/C.5/77/21) on the programme budget implications of draft decision A/C.2/77/L.11/Rev.1, titled “Promotion of inclusive and effective international tax cooperation at the United Nations”, approved by the Second Committee at its 23 November meeting. It decided to begin intergovernmental discussions in New York at United Nations Headquarters on ways to strengthen the inclusiveness and effectiveness of international tax cooperation, including the possibility of developing an international tax cooperation framework or instrument.
She said the Secretary-General proposes the Assembly appropriate $392,300 [comprising $26,400 under section 2 (General Assembly and Economic and Social Council affairs and conference management) and $365,900 under section 9 (Economic and social affairs)], which would represent a charge against the contingency fund, as well as $40,400 under section 36 (Staff assessment), to be offset by an equivalent increase under income section 1 (Income from staff assessment).
Ms. Gaspar Ruas, introducing the Advisory Committee’s eponymous report (document A/77/7/Add.34), noted that it recommended approving these resources.
Ms. Costa then presented the Secretary-General’s statement (documents A/C.5/77/22 and Corr.1) on the programme budget implications of draft decision A/C.2/77/L.52, titled “Follow-up to the second United Nations Conference on Landlocked Developing Countries”. Through this text, approved by the Second Committee at its 23 November meeting, the Assembly would call on States to ensure the normal functioning of open markets, global supply-chain connectivity and cross-border travel for essential purposes and to enhance the sustainability and resilience of supply chains that foster the sustainable integration of landlocked developing countries. It would further call on those countries and transit States to enhance cross-border collaboration by minimizing disruptions to international transport, eliminating unnecessary trade restrictions and facilitating free movement of essential goods.
To implement these requests, she said the Secretary-General proposes $628,100 [comprising of $139,200 under section 2 (General Assembly and Economic and Social Council affairs and conference management), $476,400 under section 10 (Least developed countries, landlocked developing countries and small island developing States) and $12,500 under section 28 (Global communications)]. The Assembly is requested to approve an additional appropriation in this amount, which would represent a charge against the contingency fund, as well as $75,100 under section 36 (Staff assessment), to be offset by an equivalent increase under income section 1 (Income from staff assessment).
Introducing the Advisory Committee’s related report (document A/77/7/Add.32), Ms. Gaspar Ruas encouraged the Department of Global Communications to absorb the additional requirements to the extent possible by utilizing existing capacities at the Organization’s information centres. The Advisory Committee therefore recommended a reduction of 15 per cent ($1,900) under that section. In encouraging the Office of the High Representative for the Least Developed Countries, Landlocked Developing Countries and Small Island Developing States to undertake further efforts to utilize its existing staff capacity to the extent possible, it recommended that the duration for one of the two P-3 General Temporary Assistance positions be reduced from nine to six months for 2023, which would amount to a reduction of $47,500.
Ms. Costa also presented the Secretary-General’s statement (document A/C.5/77/23) on the programme budget implications of draft decision A/C.2/77/L.55, titled “Follow-up to and implementation of the SIDS Accelerated Modalities of Action (SAMOA) Pathway and the Mauritius Strategy for the Further Implementation of the Programme of Action for the Sustainable Development of Small Island Developing States”, approved by the Second Committee at its 23 November meeting. By its terms, the Assembly would reiterate the call to monitor implementation of those documents and underline the need to give due consideration to issues and concerns of those States in all relevant major United Nations conferences and processes.
She indicated the Secretary-General requests $386,900 [comprising $66,700 under section 2 (General Assembly and Economic and Social Council affairs and conference management), $142,600 under section 9 (Economic and social affairs) and $177,600 under section 10 (Least developed countries, landlocked developing countries and small island developing States)], which would represent a charge against the contingency fund, as well as $52,800 under section 36 (Staff assessment), to be offset by an equivalent increase under income section 1 (Income from staff assessment).
Ms. Gaspar Ruas, introducing the Advisory Committee’s eponymous report (document A/77/7/Add.33) and encouraging the Department of Economic and Social Affairs to utilize its existing staff capacity to the extent possible, said that body recommended that the duration for the P-3 General Temporary Assistance position be reduced from nine to six months for 2023, which would amount to a reduction of $47,500. It also encouraged the Office of the High Representative to try to absorb the additional requirements within 2023 resources and recommended a reduction of 10 per cent ($1,500) for staff travel and 10 per cent ($2,000) for consultancy services.
Ms. Costa next presented the Secretary-General’s statement (document A/C.5/77/25) on the programme budget implications of draft resolution A/77/L.36, titled “Oceans and the Law of the sea”. Through this text, the Assembly would request the Secretary-General to convene the resumed fifth session of the intergovernmental conference on an international legally binding instrument under the United Nations Convention on the Law of the Sea on the conservation and sustainable use of the marine biological diversity of areas beyond national jurisdiction, for 10 working days from 20 February to 3 March 2023, with full conference services.
To implement the requests in the draft resolution, she noted the Secretary-General proposes $998,700 for 2023 [comprising $813,300 under section 2 (General Assembly and Economic and Social Council affairs and conference management), $51,900 under section 28 (Global communications), $17,300 under section 29B (Department of Operational Support), $93,000 under section 29C (Office of Information and Communications Technology) and $23,200 under section 34 (Safety and security)]. The Assembly is requested to approve an additional appropriation in this amount, which would represent a charge against the contingency fund, as well as $132,600 under section 36 (Staff assessment), to be offset by an equivalent increase under income section 1 (Income from staff assessment).
Introducing the Advisory Committee’s related report (document A/77/7/Add.40), which suggested reductions, Ms. Gaspar Ruas said that body recommended the Fifth Committee inform the Assembly that if the resolution were adopted, an additional appropriation of $960,900 would be required [comprising $813,300 under section 2 (General Assembly and Economic and Social Council affairs and conference management), $43,800 under section 28 (Global communications), $3,900 under section 29B (Department of Operational Support), $79,000 under section 29C (Office of Information and Communications Technology) and $20,900 under section 34 (Safety and security)], as well as $132,300 under section 36 (Staff assessment) to be offset by an equivalent increase under income section 1 (Income from staff assessment).
Ms. Costa then presented the Secretary-General’s statement (document A/C.5/77/26) on the programme budget implications of draft resolution A/77/L.31, titled “Investigation into the conditions and circumstances resulting in the tragic death of Dag Hammarskjöld and of the members of the party accompanying him”. By its terms, the Assembly would request the Secretary-General to reappoint the Eminent Person appointed pursuant to Assembly resolution 74/248 to continue to review the information received and possible new information made available by Member States to assess its probative value and draw conclusions from the investigations already conducted. It would also request the Secretary-General to provide a progress report to that organ.
She noted the Secretary-General proposed $103,800 for 2023 under section 1 (Overall policymaking, direction and coordination), which would represent a charge against the contingency fund.
Ms. Gaspar Ruas, introducing the Advisory Committee’s eponymous report (document A/77/7/Add.36), said it is envisaged that the Eminent Person and his Special Assistant would be engaged as consultants for work not to exceed six work-months for the period from 1 January 2023 to 30 June 2024, supported by up to three consultants.
Regarding the contingency fund, Ms. Costa introduced the Secretary-General’s report, which provided a consolidated statement of programme budget implications and revised estimates (document A/C.5/77/27). The Assembly, she noted, decided to set the level of the contingency fund for 2023 at 0.75 per cent of the appropriation for 2022, which amounts to $24.2 million. Up to today, the total potential charges to the contingency fund amount to $89.8 million — $65.6 million more than the level set by the Assembly. The Secretary-General proposes that the level of the contingency fund for 2024 continues to be set at 0.75 per cent of the appropriation for 2023.
Ms. Gaspar Ruas, presenting the Advisory Committee’s related report (document A/77/7/Add.39), pointed out that the additional requirements of $31.7 million resulting from the Human Rights Council’s resolutions have already been included in the proposed programme budget for 2023. Without this frontloading, the total amount exceeding the approved contingency fund level would have been $97.3 million. She further noted that the Assembly has approved additional appropriations as the level of the contingency fund has been insufficient for seven consecutive budget periods since the biennium 2012-2013.
For 2024, the Advisory Committee recommends that the Assembly consider setting the contingency fund at 0.75 per cent and trusts that performance information for each of the statements of programme budget implication will be provided in future performance reports.
Turning to the effect of changes in rates of exchange and inflation, Ms. Costa introduced the Secretary-General’s report on revised estimates (document A/77/632). The revised recosting, which reflects the effect of exchange rate changes and inflation on the regular budget proposal for 2023, totals $91.4 million — $22.5 million more than the preliminary recosting estimate of $68.8 million. The overall recosting is less than 3 per cent of the proposed resource requirements for 2023, after the Advisory Committee recommendations ($3.27 million). The $22.5 million increase primarily reflects additional increases under non-post resources, including 2022 travel and energy costs, resulting from higher-than-projected inflation rates ($19.1 million, including $4.1 million in recosting of revised estimates and programme budget implication) and increased estimates for common staff costs ($12.5 million), which are based on actual expenditures from October 2021 to September 2022. Other post costs, salaries and costs related to post adjustment multipliers, are now expected to increase less than in the preliminary recosting.
In response to the Advisory Committee’s recommendation endorsed by the Assembly last year, she noted that the content of the revised estimates report has been expanded, despite its earlier submission. The report contains more than triple the number of tables contained in the 2022 recosting report and twice the number of paragraphs. These changes have produced more comprehensive coverage of all aspects of recosting. The expanded and more comprehensive report for 2023 includes, in addition to separating the impact of recosting by inflation and rates of exchange, detailed information for five cost elements. These elements are salaries, post adjustment multiplier, common staff costs, vacancy rates and non-post resources. The report reflects the Secretariat’s efforts to improve transparency and smooth the deliberations of the Advisory Committee and Assembly, she said.
Presenting the Advisory Committee’s eponymous report (document A/77/7/Add.38), Ms. Gaspar Ruas said that the Advisory Committee believes more details are necessary for 2023 post resources and projected common staff costs, including a breakdown of the elements included in common staff costs and their impact by budget section. Additional information regarding the methodology used to calculate common staff costs and the historical evolution of estimates for common staff costs and related expenditures should be provided in future reports.
Noting the projections of retirement on mandatory separation of service for many staff in the next 10 years, the Advisory Committee requested more clarity on their impact on calculating common staff costs. On vacancy rates, it noted the approved vacancy rates for 2022 of 10 per cent and 9.2 per cent for Professional and General Service staff, and the higher vacancy rates used in the recosting exercise of 11 per cent and 10.2 per cent, respectively. Recalling the recommendations made in its first report on the proposed programme budget for 2023 (document A/77/7), the Advisory Committee stressed that budgeted vacancy rates should be realistic and based on the actual vacancy rates experienced during the previous periods.
In terms of the non-post resources and the inclusion of 159 General Temporary Assistance positions for 2023, the Advisory Committee recalled its observations and recommendation (document A/77/574) that the Assembly request the Secretary-General to disclose in all future budget submissions for all such positions. An analysis and recosting based on the actual number of General Temporary Assistance positions should be provided in future reports. On travel and energy provisions, it noted the Secretariat’s efforts to isolate and track expenditure classes with higher inflationary dynamics to provide greater accuracy on travel and energy costs. Yet, the Advisory Committee would like more details of the approach used to calculate energy requirements in future reports, including efforts to improve energy efficiency.
Commenting on the increased number of tables and information in the report, the Advisory Committee urged the Secretary-General to undertake systematic efforts to review the actual impact of recosting, compared with the estimated impact. Subject to the Assembly’s consideration, the Advisory Committee has no objections to the present report on the revised estimates.
Ms. Costa then introduced the Secretary-General’s report on revised estimates for the International Residual Mechanism for Criminal Tribunals (document A/77/628). The revised recosting is a $4.8 million increase — up from the $3.3 million increase estimated in the preliminary recosting — which reflects adjustments to inflation for the United States and the eurozone.
Introducing the Advisory Committee’s related report (document A/77/7/Add.37), Ms. Gaspar Ruas requested that the Assembly be provided with additional information regarding the calculation of energy requirements.
The Fifth Committee will reconvene at a date and time to be announced.