Resources and planning

The framework for the financial resources and expenditures of WHO is derived from the 11th General Programme of Work, which covers the period 2006-2015.

From 2008, a medium-term strategic plan will form the framework for WHO's results-based management. The six-year plan - for 2008 to 2013 - will cover three biennial budget periods, starting with the biennium 2008-2009.

Key documents

• Draft twelfth general programme of work (advance English version for WHA66, May 2013)
  pdf, 508kb
• Proposed programme budget 2014-2015 (advance English version for WHA66, May 2013)
  pdf, 1.50Mb
• Draft programme budget 2014-2015 resolution (white paper for consultation prior to WHA66, May 2013)
  pdf, 180kb
• Amendments to the financial regulations and financial rules (white paper for consultation prior to WHA66, May 2013)
  pdf, 269kb

Programme budget 2014-15 supporting documents

• Indicative breakdown by major office and output
  pdf, 265kb
• Indicative breakdown by staff and activity costs
  pdf, 319kb

Biennium 2012-2013

• Financial Report and Audited Financial Statements for the year ended 31 December 2012 (WHA66.29)
  pdf, 3.90Mb
• Voluntary contributions by fund and by contributor for the year ended 31 December 2012 (WHA66.29 Add.1)
  pdf, 365kb
• IPSAS Benefits to WHO
  pdf, 2.26Mb
• Programme budget 2012-2013: Mid-term review, English Only (advance draft 9.05.2013)
  pdf, 2.09Mb
• Programme budget 2012–2013
• Eleventh general programme of work 2006-2015 [pdf 3.6Mb]
• Delivering effective services efficiently [pdf 254kb]
• Medium-term strategic plan 2008-2013: interim assessment report
  pdf, 2.58Mb

Assessed contributions

• Proposal for assessment in Swiss Francs: Frequently Asked Questions (September 2012)
  pdf, 471kb
• Individual statements of account by Member State
  Latest update 30 April 2013 (31 January 2013 or latest statement posted where there has been no activity)
• Assessed Contribution invoices for 2012-2013
• Assessed contribution payable summary for 2012-2013
  pdf, 199kb
• Assessed contributions overview for all Member States as at 30 April 2013
  pdf, 402kb
• WHA65.30 – Status of collection of assessed contributions
  pdf, 91kb
• WHA64.21 - Scale of assessments 2012–2013 [pdf 15.7kb]
• WHA64.3 - Appropriation resolution for the financial period 2012-2013 [pdf 15kb]

Biennium 2010-2011

• Financial report and audited financial statements for the period 1 January 2010-31 December 2011 (WHA65.29)
  pdf, 2.58Mb
• Voluntary contributions by fund and by donor for the financial period 2010-2011 (WHA65.29 Add 1)
  pdf, 189kb

Assessed contributions

• Scale of assessments 2010–2011 (A63/31)
  pdf, 54kb
• Assessed Contribution invoices for 2011
• Assessed Contributions Overview for all Member States as at 31 December 2011
  pdf, 402kb
• Status of collection of assessed contributions (A64/31) [pdf 90kb]
• Resolution WHA64.19 – Status of collection of assessed contributions [pdf 11kb]

Programme budget

• Medium-term strategic plan 2008-2013 amended (draft) and proposed programme budget 2010-2011
• Implementation of Programme budget 2010-2011: interim report summary [pdf 207kb]
• Programme budget 2010-2011: Mid-term review
  pdf, 1.84Mb
• Performance assessment report
  pdf, 1.62Mb

Biennium 2008-2009

• Financial report and audited financial statements for the period 1 January 2008–31 December 2009 [pdf 693kb]
• Voluntary contributions by fund and by donor for the financial period 2008–2009 [pdf 123kb]
• Programme budget 2008-2009 performance assessment report
  pdf, 2.18Mb
• Programme budget

Biennium 2006-2007

• Financial report [pdf 383kb]
• Programme budget: performance assessment report [pdf 3.85Mb]
• Programme budget: performance assessment summary [pdf 626kb]
• Funding sources, expenditures

Biennium 2004-2005

• Financial report [pdf 527kb]
• Programme budget: performance assessment report [pdf 1.59Mb]
• Programme budget: performance assessment summary [pdf 602kb]
• Highlights from the performance assessment report