10 Revisions to the approved programme budget can occur on an ad hoc basis and be requested by governing bodies or the Director-General, with proper rationale. If such a revision is envisaged, then the process is similar to the programme budget development and follows the timeline of governing bodies (EB and WHA).
20 Overall monitoring of budget allocations is led by the Department of Planning, Resource Coordination and Performance Monitoring (PRP). Regular corporate budget reviews are rolled out to enable a comprehensive organization-wide review of the programme budget under implementation. Such reviews ensure that budget pressure does not impede full and efficient financing and implementation of the programme budget.
30 Budget analysis normally occurs three times per biennium for the Director-General’s review and decision-making. PRP provides guidance, deadlines, and leads the process. Requests for adjustments should be submitted as the outcome of these corporate reviews. Budget analysis does not automatically result in budget increases but can accommodate shifts without an overall net gain.
40 In between scheduled budget analyses, ad hoc requests may be submitted and may be considered for approval, but may also be held for subsequent review during the next scheduled budget analysis.
50 The Director-General may delegate authority for budget revisions as follows:
Regional Directors: Approve shifts within strategic priorities and budget segments across their regions. They may delegate further to directors, programme management.
Assistant Directors-General: Approve shifts within outcomes and budget segments in their respective budget centres.
Director, PRP: Temporarily authorize increases or shifts within a strategic priority in all segments, pending formal approval by the Director-General.
Executive Director /Chief de Cabinet of the Director-General’s Office: Review requests on behalf of the Director-General and take appropriate action, including approval.
The overall level of delegations are translated into a biennial Programme Budget Management policy.
60 Revisions are requested by submitting a memorandum to Director, PRP, to the attention of Chief, Budget (now Unit Head, PRP/BCG), detailing the changes requested by programme budget result, budget centre (in HQ) and regional office. Change requests, especially increases, must be justified. PRP will then review and provide feedback if needed.
70 Requests for change are aggregated, analyzed and presented as a corporate memorandum for Director-General or the person owning the relevant delegation of authority to take a decision during the regular organization-wide budget reviews. Scheduled corporate reviews are the default pathway; ad hoc requests between reviews are reserved for urgent, time-sensitive changes and may be deferred to the next review if they do not meet this threshold.
