Decision of the Intergovernmental Committee: 20.COM 14

The Committee,

  1. Having examined document LHE/25/20.COM/14, LHE/25/20.COM/INF.14 and their respective annexes,
  2. Recalling Article 7(c), Resolution GA 8 and Decision 18.COM 14;
  3. Further recalling the UNESCO General Conference’s Appropriation Resolution for 2026-2027 adopted in November 2025;
  4. Takes note of the statement of accounts of the Fund for 2024-2025 as of 30 June 2025, recalls that the payment of compulsory and assessed voluntary contributions is, as per Article 26 of the Convention, an obligation incumbent on all States Parties which have ratified the Convention, and calls upon all States Parties which have not yet paid the totality of their assessed contributions for 2024-2025 or previous years, including voluntary assessed contributions, to ensure that their contributions are paid at the earliest opportunity;
  5. Further takes note of the transfers carried out in 2025, between budget lines 4, 5, 6 and 7 to allow the participation of experts and non-governmental organizations from developing States to attend its present session;
  6. Decides to base the draft plan for the use of the resources of the Fund for the periods 1 January 2026 to 31 December 2027 and 1 January 2028 to 30 June 2028 on the total unrestricted operating reserves available as of 31 December 2025;
  7. Submits for approval to the eleventh session of the General Assembly the draft plan for the use of the resources of the Fund, as included in the Annex of document LHE/25/20.COM/14, and proposes to the General Assembly that one fourth of the amount established for the two-year period from 1 January 2026 to 31 December 2027 be provisionally allocated to the first semester of 2028;
  8. Authorizes the Secretariat to use an amount not exceeding 10% of the approved budget of each International Assistance project identified, in addition to the amount granted by the Committee or its Bureau for each project, to monitor and assess the impact of projects supported by the Fund, and requests the Secretariat to report on the use of funds for this purpose at its twenty-second session;
  9. Further authorizes the Secretariat, when utilizing the funds allocated under budget line 3 of the Plan, to make transfers between activities included within the specific proposals for budget line 3 up to a cumulative amount equivalent to 5% of the initial total allocation proposed to the General Assembly for this purpose, and further requests that, in such cases, the Secretariat inform the Committee in writing, at the session following such action, of the details of and reasons for these transfers;
  10. Recommends that the General Assembly authorize the Secretariat to make transfers between budget lines 4, 5, 6 and 7, up to an equivalent of 30% of their initial total allocation, and also requests that the Secretariat inform the Committee and the General Assembly in writing, at the session following such action, of the details of and reasons for these transfers.

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