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23 January
1月23日， |
1月26日，
26 January |
(日期待儿童基金会和粮食计划署商定)
(dates to be agreed by UNICEF and WFP) |
2009年第一届常会
First regular session 2009 |
19 to 22 January 2009, New York
2009年1月19日至22日，纽约 |
临时议程项目2
Item 2 of the provisional agenda |
Financial, budgetary and administrative matters
财政、预算及行政事务 |
开发署费用分类*
Cost classification in UNDP* |
摘要
Summary |
In response to several recent decisions of the Executive Board, the present report contains an initial conceptual framework and a broad `road map' to initiate discussions towards a more transparent, results-oriented and coherent cost classification system in UNDP.
应执行局最近几项决定的要求，本报告提出一个初步的概念框架和一个粗略的"路线图"，以启动对建立一个更加透明、更着重成果和更协调统一的开发署费用分类系统的讨论。 |
以后还会进行一些审查和分析，并提供进一步的说明，以支持本报告所提出的主要概念。
A number of subsequent reviews and analyses will be undertaken, and further elaborations provided in support of the broad concepts presented here. |
Chapter
章次 |
页次
Page |
I. Background
背景 |
II. Cost classification
费用分类 |
概念框架
A. Conceptual framework |
B. The `road map'
"路线图" |
附件
Annex |
Harmonized cost definitions
统一费用定义 |
一. 背景
Background |
This report is presented in response to Executive Board decision 2007/33 (paragraph 7) on proposals on programming arrangements for 2008-2011, and decision 2008/1 (paragraph 8) on the UNDP biennial support budget, 2008-2009.
1. 本报告是回应执行局关于2008-2011年方案拟订安排的建议的第2007/33号决定(第7段)和关于开发署2008-2009两年期支助预算的第2008/1号决定(第8段)的要求提出的。 |
本报告勾勒出一个初步的概念框架和一个粗略的"路线图"，目的是统一开发署利用方案拟订安排和两年期支助预算提供资金的全面资源计划 范围内各项活动的费用分类。
The report provides an initial conceptual framework and broad `road map' for realigning cost classification of activities within the overall UNDP resource plan as funded from the programming arrangements and the biennial support budget. |
本报告也是以后讨论开发署基础结构时的必要参考。
It also serves as a prerequisite for subsequent discussions on the base structure of UNDP. |
这两个项目都排定在2009年9月执行局第二届常会正式审议。
Both of these items are scheduled for formal consideration by the Executive Board at its second regular session in September 2009. |
二. 费用分类
Cost classification |
Accordingly, UNDP fulfils two mutually reinforcing roles: (a) it supports the coordination, efficiency and effectiveness of the United Nations system as a whole at the country level; and (b) it provides policy and technical support by working on and advocating for the multi-sectoral challenges of poverty reduction, democratic governance, crisis prevention and recovery, and environment and sustainable development.
因此，开发署要履行两项相辅相成的任务：(a) 加强整个联合国系统在国家一级的协调、效率和实效；(b) 努力面对减少贫穷、民主治理、预防危机和恢复、环境和可持续发展等多部门挑战，进行宣导，提供政策和技术支持。 |
In view of the above, UNDP has been directed to strengthen its role in supporting the coordination, efficiency and effectiveness of the United Nations system as a whole at the country level.
4. 鉴于上述各点，开发署接获指示，要加强其作用，支持整个联合国系统在国家一级的协调、效率和实效。 |
In conjunction, it continues to fund development projects, while responding to an ever-increasing demand for advocacy, policy services and technical support from programme countries to meet the multi-sectoral challenges identified above.
它继续资助发展项目，同时要应对方案国家为应付上述多部门挑战而在宣导、政策服务和技术支持方面提出的越来越多的需求。 |
The activities of UNDP are articulated in its business model, which supports the dynamic responsibilities delegated to UNDP by the General Assembly, reflected most recently in General Assembly resolution 62/208.
5. 开发署活动的详细说明见它的业务模式，它支持大会给予开发署的动态责任，最近的授权见大会第62/208号决议。 |
The business model provides the framework for UNDP support to programme countries towards the fulfillment of their national development strategies. It encompasses support to the coordination, advocacy and development services of the United Nations development system, and to the underlying management functions that facilitate their delivery.
业务模式为开发署支持方案国家执行其本国发展战略提供一个框架，其中包括支持联合国发展系统的协调、宣导和发展服务，并支持提供这些服务所依赖的管理职能。 |
6. 2008-2011年战略计划为开发署支持执行局核可的方案国家活动定下总的方向。
The strategic plan, 2008-2011, sets the overall direction for UNDP operations in support of programme countries as approved by the Executive Board. |
The strategic plan rests upon four pillars, which are derived from the business model and in principle drive the mobilization and allocation of regular and other resources.
战略计划有四个支柱，都渊源自业务模式，原则上驱动经常资源和其他资源的调动和分配。 |
它们支持方案活动；确保方案执行有效；促进联合国发展活动的协调；并支持管理职能。
They support programme activities; ensure effective programme implementation; facilitate United Nations development coordination; and support management functions. |
The UNDP resource plan is an integrated financial resources framework covering development and management activities - including UNDP development coordination activities - funded from regular and other resources.
7. 开发署资源计划是一个涵盖由经常资源和其他资源出资的发展和管理活动 -- -- 包括开发署发展协调活动 -- -- 的综合财政资源框架。 |
Two distinct regular resources funding frameworks are considered separately by the Executive Board: the programming arrangements framework, 2008-2011; and the biennial support budget, 2008-2009.
执行局分别审议两个独立的经常资源供资框架：2008-2011年方案拟订安排和2008-2009两年期支助预算。 |
8. 原则上来说，方案拟订安排框架应支持方案活动，确保有效的方案执行和促进联合国发展活动的协调，而两年期支助预算则应支持管理职能。
In principle, the programming arrangements framework should support programme activities, ensure effective programme implementation and facilitate United Nations development coordination, while the biennial support budget should support management functions. |
实际上，方案拟订安排框架囊括了所有方案活动。
In practice, the programming arrangements framework does contain all programme activities. |
不过，它并没有充分区别开方案活动和方案执行活动，也不涵盖所有方案执行和联合国发展协调活动。
However, it does not sufficiently differentiate programme activities from programme implementation activities, nor does it contain all the programme implementation and United Nations development coordination activities. |
两年期支助预算现已采用成果预算，但它仍然是与方案安排框架分开独立的，所用的费用分类比较像一个供资组织。
While the biennial support budget now incorporates results-based budgeting, it remains separate and distinct from the programming arrangements framework, and uses cost classifications more reflective of a funding organization. |
因此，这两个供资框架，更重要的是其中的费用分类，并不能充分回应和支持开发署不断演变的责任，特别是从开发署所处的需求驱动和着重成果的作业环境角度看，更是如此。
Thus the two funding frameworks, and, more importantly, the cost classifications within them, are not fully responsive and supportive of the evolving responsibilities of UNDP, especially when viewed in the context of the demand-driven and results-oriented environment in which UNDP operates. |
9. 因此，已经在方案拟订安排资助活动和两年期支助预算资助活动之间创造了一个人为的鸿沟，这个鸿沟仍然继续存在。
As a result, an artificial divide has been created, and continues to exist, between activities funded under the programming arrangements framework and those funded under the biennial support budget. |
例如，为回应一个方案国家"得到政策咨询"的要求，开发署根据方案拟订安排雇用一名顾问就环境问题提供咨询意见。
For example, in response to a programme country request to `receive policy advice', UNDP hires a consultant under the programming arrangements to provide advice on an environmental issue. |
有关的支出将记录为发展开支。
The associated expenditure would be recorded as a development expense. |
In contrast, if the same advice for the same activity were provided by a specialized UNDP national officer in the country office, it would be charged to the biennial support budget as a management expense.
相反，如果同一活动的同一咨询意见是由开发署有关国家办事处一名专门的本国干事提供，有关费用则作为管理开支记入两年期支助预算账上。 |
In addressing this artificial divide, UNDP needs to further rationalize the responsibilities, functions and activities reflected in its funding frameworks and cost classification system.
10. 为了解决这个人为的鸿沟问题，开发署需要进一步将列于其供资框架和费用分类系统的各项责任、职能和活动合理化。 |
In so doing, it needs to align them with the business model and the multi sectoral challenges and targeted results for 2008-2011 approved for implementation by the Executive Board.
这样就要将它们与业务模式和多部门挑战以及执行局核可执行的2008-2011年目标成果协调一致。 |
Accordingly, a more transparent and responsive cost classification system, coupled with more flexible funding mechanisms, is required.
因此，需要有一个更加透明和更有因应能力的费用分类系统，加上各种比较灵活的供资机制。 |
对于着重成果的管理，确保统一归属各种费用，加强资源调动来说，这是特别重要的。
This is particularly important for strengthening results-based management, ensuring coherent attribution of costs and enhancing resources mobilization. |
11. 开发署、儿童基金会和人口基金在2008年中委任了一个联合顾问团，请他们评价三个组织费用分类的协调统一程度。
11. A joint consultancy was commissioned by UNDP, UNICEF and UNFPA in mid-2008 to assess the degree of harmonization in cost classification among the three organizations. |
他们审查了开发署、儿童基金会和人口基金商定的统一费用定义，认为仍然适用。
The harmonized cost definitions agreed to by UNDP, UNICEF and UNFPA were reviewed and found still applicable. |
这些定义以及关于这个主题的更详细讨论见本报告附件："统一费用定义"。
Those definitions, and a more detailed discussion of this subject, can be found in the annex to the present report, `Harmonized cost definitions'. |
12. Three guiding principles support the underlying need for a transparent, strategic and fully aligned cost classification system in UNDP:
12. 有三个指导原则支持开发署需要有一个透明的、战略性的、完全协调统一的费用分类系统： |
(a) transparent identification and attribution of costs;
(a) 透明地列出各种费用的归属； |
(b) rationalization and simplification of cost classification groupings in line with more realistic and responsive funding frameworks; and
(b) 参照比较实事求是和强调因应能力的供资框架，合理化和简化费用分类的组别； |
(c) alignment of cost classifications and funding frameworks with the business model and the strategic plan;
(c) 将费用分类和供资框架与业务模式和战略计划协调统一。 |
Specifically, with the adoption of a more strategic, coherent and harmonized business approach across the United Nations system, it is critical that underlying costs be clearly defined and transparently linked to organizational objectives.
13. 具体来说，如果整个联合国系统采用一个比较有战略性、协调和统一的业务办法，明确界定各种基本费用，用透明的方式将基本费用与组织目标联系起来，是非常关键的。 |
This should enhance results-based reporting, balance service demand with supply requirements, improve accountability, facilitate decision-making, and foster comparability.
这应可强化着重成果的汇报，平衡服务供需要求，改善问责制，促进决策，加强可比性。 |
14. 供资框架列有各种资源设施(方案项目和成果预算职能)，原则上可促进计划成果的交付，并将有关费用分类。
The funding frameworks contain the resource facilities (programme lines and results-based budgeting functions) which in principle facilitate the delivery of planned results, and in which costs are classified. |
因此必须有一套合理、简单的费用分类组别，以确保供资框架是实事求是的，是具有因应能力的。
Therefore it is imperative to have rational, simple cost classification groupings in place to ensure that funding frameworks are realistic and responsive. |
In that regard, the two broad cost groupings that now exist - development and management - remain relevant.
在这方面，现有的两大组费用 -- -- 发展和管理 -- -- 仍有现实意义。 |
However, the classification of costs between and within the two funding frameworks requires further analysis and review to ensure that the demands for enhanced cost attribution and increased transparency are met.
不过，在两种供资框架之间和之内的费用分类尚需进一步分析和审查，以确保对强化费用归属和增加透明度的需求得到满足。 |
现已考虑设一个费用分类第三大组，以覆盖特别活动(见下面第19-22段)。
A third broad cost classification category is considered, to capture special-purpose activities (see paragraphs 19- 22, below). |
The alignment of cost classifications and funding frameworks with the current focus of the business model and direction of the strategic plan is equally important.
15. 将费用分类和供资框架与业务模式当前的重点和战略计划方向协调统一也同样重要。 |
强化协调统一应可进一步加强以更为清楚明确、更加需求驱动的方式，顺应计划好的组织优先次序以及按照完成任务所需的职能和活动分配资源的能力。
Enhanced alignment should further strengthen the ability to allocate resources in a clearer, more demand-driven manner, in line with planned organizational priorities and the functions and activities required to achieve them. |
这样就可以优化发展活动的资源分配，同时确保将必要的可持续资源分配给管理活动。
This should permit an optimal allocation of resources to development activities, while ensuring that the requisite amount of sustainable resources is allocated to management activities. |
16. 开发署正在考虑用上面讨论过的三大组别 -- -- 发展、管理、特别活动 -- -- 构建费用分类的概念框架。
UNDP is considering a conceptual framework for classifying costs along the three broad groupings discussed above - development, management, and special purpose. |
Consideration will also be given to the formulation of a more integrated funding framework into which those costs could be classified.
也将会考虑拟订一个比较综合全面的供资框架，据以将费用分类。 |
17. 发展费用还可以根据类似活动和职能组别进一步细分为三大分组，即方案；方案实效活动；联合国发展协调活动。
Development costs could lend themselves to further classification within three major subcategories, based on groupings of similar activities and functions. Those are: programmes; programme effectiveness activities; and United Nations development coordination activities. |
They are briefly described below.
兹简单说明如下。 |
programmes - representing the resource facilities and costs classified therein available to fund country, regional and global programmes and projects in the four UNDP areas of focus.
(a) 方案 -- -- 是可用来资助开发署四个重点领域的国别、区域和全球方案和项目的资源设施及其中的分类费用。 |
列于方案拟订安排框架的资源设施(方案项目)资助在国家、区域和全球各级的发展方案和项目(国家一级为TRAC -1/2 和 TRAC-3，全球方案和区域方案)。
The resource facilities (programme lines) contained in the programming arrangements framework fund development programmes and projects at the country (TRAC-1/2 and TRAC-3), global (global programme) and regional (regional programme) levels. |
programme effectiveness activities - representing UNDP inputs of a policy advisory, normative or technical nature which are needed to achieve the objectives of programmes or projects in the four UNDP areas of focus.
(b) 方案实效活动 -- -- 是开发署的政策咨询、规范性或技术性投入，需要用来达成开发署四个重点领域的方案或项目的目标。 |
These activities are considered integral to achieving planned results.
这些活动被认为是达成计划成果所不可缺少的。 |
This category would include the costs of policy advisory services and normative work, as well as advocacy and technical support costs incurred during programme or project identification, formulation, management and implementation.
这个类别包括在方案或项目确定、拟订、管理和执行期间提供政策咨询服务和进行规范性工作的费用，以及宣导工作和技术支持所发生的费用。 |
United Nations development coordination activities - representing the inputs needed to support the coordination of development activities of the United Nations system.
(c) 联合国发展协调活动 -- -- 是支助协调联合国系统发展活动所需的投入。 |
这包括在联合国系统行使代表和领导职能的费用，以及与驻地协调员职能有关的一切费用；联合国国家工作队战略协调；拟订联合国发展援助框架和联合方案；代表联合国系统的伙伴关系支助和资源调动；报道、宣导和监测达成千年发展目标的进展；共同和共有服务。
These would include representation and leadership in the United Nations system and all costs associated with the resident coordinator function; strategic coordination of United Nations country teams; formulation of United Nations development assistance frameworks and joint programmes; partnership support to and resource mobilization on behalf of the United Nations system; public information, advocacy and monitoring progress towards the Millennium Development Goals; and common and shared services. |
18. 管理活动是开发署为确保贯彻执行方案、方案实效活动和联合国发展协调活动所需的职能和活动。
18. Management activities represent the UNDP functions and activities required to ensure the delivery of programmes, programme effectiveness activities and United Nations development coordination activities. |
这包括：执行领导和方向；整体监督和问责制；遵守规章义务；有效的人力资源和财政资源管理。
These would include: executive leadership and direction; corporate oversight and accountability; compliance with statutory obligations; and effective human and financial resources management. |
19. 特别活动属共有性质，所涉数额重大，可成为第三大类的费用。
19. Special-purpose activities could form a third broad cost classification category, given their cross-cutting nature and the material amounts involved. |
Three major subcategories could be considered: United Nations-mandated security costs; after-service health insurance costs; and capital investment costs.
可考虑分为三小类：联合国规定的安保费用；离职后健康保险；基本建设投资费用。 |
20. 联合国规定的安保费用源自开发署参与由联合国安全和安保部执行的一套核定全球措施。
20. United Nations-mandated security costs emanate from UNDP participation in the approved package of global measures under implementation by the United Nations Department of Safety and Security. |
These measures include the United Nations field security coordination programme and compliance with minimum operational security standards at the country-office and headquarters levels.
这些措施包括联合国外勤安保协调方案和在国家办事处和总部各级遵行最低运作安保标准。 |
离职后健康保险费用是合格雇员离职后应得的保健福利。
After-service health insurance costs are the costs for health-care benefits accruing to eligible employees upon retirement. |
Significant costs, associated with the unfunded liability arising from actuarial valuations of projected after-service health insurance costs, have been identified and are accrued for annually.
对预期离职后健康保险费用的精算估值已查明有费用不菲的无准备金的负债，而且将每年发生这些费用。 |
21. The treatment of capital investment costs as a separate special-purpose cost could serve to further increase transparency through the separation of capital costs from operational (management) costs.
21. 将基本建设投资费用作为一项独立的特别费用可以进一步加强透明度，办法是将基本建设费用与业务(管理)费用分开。 |
This should allow for clearer lines of accountability within the organization, at the same time allowing governing bodies to recognize their accountability for ensuring the availability of resources to fund such activities.
这样就可以在组织内部更清楚地订明问责线，同时让管理机构确认它们有责任确保资助这种活动的资源有着落。 |
它又应当可以通过长期安排各种基本建设投资需求的优先次序，强化战略规划，同时可以通过减少需要满足突发的、不在计划范围内的供资需求，协助进行风险管理。
It should also enhance strategic planning through long-term prioritization of capital investment requirements, and assist in risk management by mitigating the need to meet sudden, unplanned funding demands. |
Separate budgeting for capital costs is aligned with IPSAS principles of accruals and depreciation, and in line with best practices.
为基本建设费用分别编列预算符合国际公共部门会计准则的应计和折旧原则，而且不违反最佳做法。 |
22. 开发署正在主持一个由管理问题高级别委员会/财务委员会网络发起的基本建设预算编制工作组，其主要目的是拟订一个广大的战略性和包容性概念框架，促进联合国系统采用统一基本建设预算编制办法。
22. UNDP is currently leading a High-level Committee on Management/Finance Board Network-sponsored working group on capital budgeting, the main objective of which is to develop a broad, strategic and inclusive conceptual framework for the introduction of harmonized capital budgeting into the United Nations system. |
Issues relating to financing mechanisms and the revision of financial regulations and rules have been raised.
已有人提出关于融资机制和修改财务条例和细则的问题。 |
This is especially pertinent because at present the financial regulations and rules preclude the borrowing of funds and the construction of buildings, both of which are areas of potential interest to UNDP.
这是尤其切题的，因为目前的财务条例和细则不让借款，不许建造楼房，但两者都是开发署可能感兴趣的领域。 |
23. In conclusion, the business model and the strategic plan - and the resource frameworks and cost classification system which underpin them - are the key to the future relevance and sustainability of UNDP.
23. 最后，业务模式和战略计划 -- -- 以及支撑它们的资源框架和费用分类系统 -- -- 对开发署日后的实际作用和可持续能力十分关键。 |
就像本报告所粗略介绍的，需要有一个比较透明的费用分类系统，以归属各种费用，应对方案国家需求驱动的需求，强化着重成果的管理。
As broadly presented herein, a more transparent cost classification system is required to attribute costs, respond to the demand-driven needs of programme countries and enhance results-based management. |
这种做法应导致比较优化的资源分配，以应付开发署五花八门的供资优先次序，包括可以比较长期地看可持续能力方面的需要。
This approach should result in a more optimal allocation of resources to meet the myriad funding priorities of UNDP, including a longer-term view of the need for sustainability. |
本报告所列主要概念是为了启动达成这种结果的讨论。
The broad concepts set forth in the present report are intended to initiate the discussions that will bring about this result. |
24. 以下是开发署、儿童基金会和人口基金商定的统一费用定义：
24. The harmonized cost definitions agreed upon by UNDP, UNFPA and UNICEF are: |
(a) 直接费用 -- -- 一个组织为履行其任务而实施活动、项目和方案所发生并可全部追查的一切费用；
(a) direct costs - all costs that are incurred for and can be traced in full to the activities, projects and programmes of an organization in fulfillment of its mandate; |
(b) 固定间接费用 -- -- 一个组织所发生的一切费用，而不管其活动规模和数量如何，此种费用无法明确追踪到具体的活动、项目或方案；
(b) fixed indirect costs - all costs that are incurred by the organization regardless of the scope and level of its activities, and which cannot be traced unequivocally to specific activities, projects or programmes; |
(c) variable indirect costs - all costs that are incurred by the organization as a function and in support of its activities, projects and programmes, and which cannot be traced unequivocally to specific activities, projects or programmes.
(c) 可变间接费用 -- -- 一个组织履行其职能和支助其活动、项目和方案所发生的一切费用，此种费用无法明确追踪到具体的活动、项目或方案。 |
Those harmonized definitions are largely aligned with the Joint Inspection Unit (JIU) definitions as reflected in JIU/REP/2002/3.
25. 这些统一定义基本上与JIU/REP/2002/3所载列的联合检查组的定义差不多。 |