10 When recorded, awards created from voluntary contributions are classified by purpose. Depending on the level of earmarking or degree of flexibility, an award can be classified as Flexible, Designated or Specified.
20 Flexible awards are un-earmarked, do not have separate reporting requirements, and can be pooled (i.e. combined), with similarly unrestricted awards.
30 Designated awards have some earmarking, such as strategic objective, programme or Budget Centre (organizational unit), and can be pooled with similarly earmarked contributions that do not require separate reporting. Any award that has to be reported separately cannot be pooled.
40 Specified awards, earmarked for specific purposes and uses and requiring separate reporting, cannot be pooled. Specified awards that do not require separate reporting can be pooled.
50 Awards are also classified by fund type. The fund designates the award owning entity (e.g. WHO, UNAIDS), the budget segment such as base programme, and the level of flexibility of the fund. Assessed and voluntary contributions, some partnerships and Programme Support Costs are funds within the General Fund. All General Funds support the WHO Programme Budget.
60 Special Purpose Funds, Enterprise Funds and Fiduciary Funds are not part of the General Fund and are outside the Programme Budget. Fiduciary funds include WHO partnerships outside of the Programme Budget.
70 WHO administered entities that are not consolidated in WHO's accounts (e.g. UNAIDS, UNITAID, ICC - International Computing Centre) have separate fund types. The Chart of Accounts containing all Fund Segment Values is accessible on the ACT intranet site (see related content).
80 Awards can be amended if there are revisions to the terms of the contribution, such as a time extension or a funding increase, or to reflect changes in the internal administration of the award, such as its manager or responsible organization. Amendments resulting from changes to an agreement must be filed electronically in RAS and linked to the award in GSM.
