The General Assembly,

1. Having examined documents LHE/24/10.GA/8 and LHE/24/10.GA/INF.8 and their respective annexes,
2. Recalling Article 7(c) of the Convention and Chapter II.1 of the Operational Directives,
3. Further recalling the UNESCO General Conference’s Appropriation resolution for 2024–2025 (42 C/Resolution 80),

Status and trends of the Fund

4. Takes note of the statement of assessed contributions of the Fund for 2022–2023, recalls that the payment of compulsory and assessed voluntary contributions is, 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, including voluntary assessed contributions, to ensure that their contributions are paid in due course;
5. Further takes note of the donors that have provided during the 2022–2023 biennium (a) voluntary supplementary contributions for specific activities approved by the Committee, namely the Netherlands and the International Information and Networking Centre for Intangible Cultural Heritage in the Asia-Pacific Region (ICHCAP), as well as (b) voluntary supplementary contributions to the Sub–fund for enhancing the human capacities of the Secretariat, namely France, Lithuania, Monaco, Slovakia and Slovenia;
6. Thanks all the contributors that have supported the Convention and its Secretariat, since its last session, through different forms of support, financial or in-kind, such as voluntary supplementary contributions to the Intangible Cultural Heritage Fund including the Sub-fund for enhancing the human capacities of the Secretariat, Funds-in-Trust, or loaned personnel, and encourages potential contributors to consider the possibility of supporting the Convention through the modality of their choice;
7. Reiterates the need to enhance the human resources of the Secretariat on a lasting basis to allow the Secretariat to better respond to the needs of the States Parties and invites States Parties to provide voluntary supplementary contributions to the Sub-fund for enhancing the human capacities of the Secretariat;

Plan for the use of the resources of the Fund

8. Approves the Plan for the use of the resources of the Fund for the period 1 January 2024 to 31 December 2025 as well as for the period 1 January 2026 to 30 June 2026 in the Annex to this Resolution;
9. Understands that, at the time of its eleventh session in 2026, it may readjust the budget plan from 1 January 2026 to 30 June 2026; if the General Assembly is unable to meet prior to 30 June 2026, the Secretariat is authorized to continue operations until such a time that the General Assembly is able to meet;
10. Also takes note of the authorization granted by the Committee to the Secretariat to use on an experimental basis an amount not exceeding 10 per cent of the approved budget of each International Assistance project, 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;
11. Further welcomes the adjustments in allocations foreseen to operationalize the outcomes of the global reflection on the listing mechanisms of the 2003 Convention, in particular on a broader implementation of Article 18 of the Convention;
12. Takes note furthermore of the authorization granted by the Committee to the Secretariat, when utilizing the funds allocated under budget line 3 of the Plan, to make transfers between activities included under budget line 3 up to a cumulative amount equivalent to 5 per cent of the initial total allocation proposed to the General Assembly for this purpose;
13. Authorizes the Committee to make immediate use of any voluntary supplementary contributions that might be received during these periods, as described in Article 27 of the Convention, in accordance with the percentages laid out in the Plan;
14. Further authorizes the Committee to make immediate use of any contributions that it might accept, during these periods, for specific purposes relating to specific projects, provided that those projects have been approved by the Committee prior to the receipt of the funds, as described in Article 25.5 of the Convention;
15. Also authorizes the Secretariat to make transfers between budget lines 4, 5, 6 and 7, up to an equivalent of 30 per cent of their initial total allocation, and 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.

ANNEX