Performance Monitoring and Performance Monitoring and Financial ReportsFinancial Reports

UNAIDS 2008-2009 and 2010-2011Unified Budget and Workplan (UBW)

2008-2009 performance reports2008-2009 performance reports

Synthesis report• Structured according to the priority areas in UNAIDS

Outcome Framework

• Focuses on progress and achievements in the response to HIV and AIDS

Technical supplement• Structured according to the 2008-09 UBW results

structure approved by the PCB

• More detailed report, based on indicators, targets and baselines in Performance Monitoring Framework

UNAIDS performance reportingUNAIDS performance reporting

• Only second time performance monitoring reports are considered as an agenda item by the PCB

• Reporting on 2008-09 builds on lessons learned in 2006-07 and guidance from the PCB

• Results structure simplified compared to 2006-07

– From 16 to 7 Outcomes– From 49 to 33 Outputs– From 161 to 66 Indicators

• Aim to fulfill accountability requirement while also presenting a forward looking report

supporting

Performance monitoring frameworkPerformance monitoring framework

Outcomes

Outputs

activity activity activity activity

Output indicators

Outcome indicators

Country reports

Secretariat and Cosponsor reports

UBW

National responses

Qualitative measures

Joint and individual accountabilityJoint and individual accountability

• Shared accountability for achievement of outcomes in the Unified Budget and Workplan

• Individual accountability for specific results and reporting against specific indicators

• Evaluations and case studies complement indicator based reporting

• A mid-term review of progress and reprogramming of funds carried out

• Reviews by a Cosponsor evaluation working group and reporting to the PCB and Cosponsor Boards

Examples of achievements (HIV and TB)Examples of achievements (HIV and TB)

Result: Policy guidelines developed in areas including HIV/TB co-infection; prevention and care; provision of ART; TB/HIV services for Injecting Drug Users

Result: 22 countries received food assistance and technical assistance to align nutritional services, ART and TB treatment as part of overall health system strengthening

Result: Capacity built in 53 countries to scale up HIV/TB activities through technical guidelines and support to planning, training, and delivery of harmonized HIV/TB services

Key Output 5Key Output 5: :

Joint HIV/TB planning, training, procurement and service delivery scaled up

Principal Outcome 4: Principal Outcome 4: Enhanced human resource and systems capacities to implement comprehensive HIV and AIDS responses

Value for money - UNAIDS budget compared Value for money - UNAIDS budget compared to total funding for AIDS to total funding for AIDS (in millions of US$)(in millions of US$)

0

2000

4000

6000

8000

10000

12000

14000

16000

1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Total international funding for the response to HIV and AIDS

UBW

Income and expendituresIncome and expenditures

• A fully funded budget in 2008-09 and a 99 per cent financial implementation rate against the UBW compared to 92 per cent in 2006-07.

• An increase in expenditures of US$ 85 million and a 50 per cent reduction in the surplus for 2008-2009 compared to 2006-07

• Identification of ways to operate with a smaller working capital and fund balance which is no longer growing and has stabilized.

Financial reportingFinancial reporting

• New accounting standards (IPSAS) enable more comprehensive financial reporting than in the past.

• UNAIDS accounts have been separated from WHO accounts and UNAIDS financial statements are prepared independently.

• An unqualified audit reflects that all financial statements are presented fairly and transactions carried out according to financial regulations.

Ensuring efficient operationsEnsuring efficient operations

• UNAIDS needs working capital to keep activities going while donor contributions come in.

• A proposal has been developed to set the level of the working capital for future biennia covering:

UNAIDS Secretariat staff and running costs for six months

Cosponsor activities and staff costs for twelve months

• Maintaining the working capital at appr. 35 per cent of UNAIDS biennial budget is proposed.

Management of the fund balanceManagement of the fund balance• On five occasions in the past a proposal has been

submitted to the PCB to draw down and utilize part of the fund balance for specific purposes.

• A proposal to use part of the fund balance will be presented for the approval of the PCB next time the PCB considers UNAIDS financial reports.

• How much the fund balance can be reduced will depend on how successful UNAIDS has been in mobilizing resources for 2010 and 2011.

Sustainability of financingSustainability of financing

• US$ 180 million has been pledged against the 2010-11 Unified Budget and Workplan, but only half of this has actually been received so far.

• Donors who have made pledges are requested to pay outstanding amounts and others are requested to confirm and pay their contributions for 2010.

• Strong support from donors and partners will keep UNAIDS financial position healthy and enable the full implementation of the 2010-11 UBW.