UNESCO. General Conference; 36th; 36 C/5: volume 1: Draft ...

T010
Once a comparable basis (35 C/5 Approved as adjusted) has been established, the differences between
this basis and the Draft 36 C/5 can be analysed appropriation line by appropriation line. Generally such
differences can be categorized as either cost increases arising from inflation and statutory increases or real
increases/decreases in resources. The following section outlines the methodology used to determine the
cost increases which, at the total level, were estimated at $32.7 million for establishing the Draft 36 C/5.
Treatment of statutory and other cost increases for the Draft 36 C/5
(Recosting and provision for Anticipated Cost Increases)
T011
In accordance with 35 C/Resolution 105 which invited the Director-General to apply the same budgeting
techniques in the preparation of the 36 C/5 as those applied for the 35 C/5, the following approach has been
taken in establishing the Draft 36 C/5 budget, with regards to “recosting” and “anticipated cost increases”.
Recosting (for Parts I-IV)
T012
Various elements have been analyzed and taken into account in the “recosting” exercise in order to
calculate the increases that have already occurred or are expected to occur in the current biennium (2010-
2011). With respect to staff costs these elements include:
(i)
(ii)
(iii)
(iv)
(v)
(vi)
estimates of the average “within-grade step” of staff members, for each grade, foreseen by the end of
the present biennium;
the latest scale of base salaries (effective January 2010 for the Professional category and above,
October 2010 for the General Service category at Headquarters, and the latest salary scales for
each duty station for the local (L) and national professional officers (NPO) categories published by
ICSC);
the latest scale of pensionable remuneration (effective September 2010 for the Professional category
and above and October 2009 for the General Service category) for the purpose of estimating the
Organization’s contribution to the United Nations Joint Staff Pension Fund;
recent trends in the Organization’s contribution to the Medical Benefit Fund as per the existing
contribution mechanism;
post adjustment classifications for Professional staff at Headquarters and at field duty stations
according to an analysis of the most up-to-date indices available as at May 2010;
other allowances: family allowance, education grant, assignment grant, housing subsidy, mobility/
hardship allowance, statutory travel, staff-related security costs, etc., based on expenditure patterns
of recent years for each category of staff; and
(vii) any other reliable information on the future statutory increases foreseen to come into effect by
the end of the present biennium with regard to the base salary scale, post adjustment indices,
pensionable remuneration scales and other staff entitlements.
36 C/5 – Technical note and budgeting methodologies
12