| STAFF AND OTHER PERSONNEL COSTS | | |
| 503-Staff Costs: Supplementary | To be used for supplementary costs related to regular staff or daily paid staff, staff on loan to WHO from UNCHR, and JPO costs invoiced by UNDP. | - Overtime payments
- Cost of daily paid staff (e.g. interpreters)
- Statutory travel
- Terminal payments
- Assignment grant
- Recruitment fees
- Medical examinations - Staff on loan to WHO - JPO costs |
| MEDICAL SUPPLIES AND MATERIALS | | |
| 514-Med. Supplies, Literature | To be used to record costs related to medical supplies and other necessary hospital supplies and literature purchased for or distributed by the Organization. Note: 1. These items are frequently stored in a WHO warehouse and reported as inventory before distribution. 2. When equipment, such as vehicles, generators, or hospital equipment, is purchased on behalf of third parties, e.g. MOH, this expenditure code is not used. Please see under expenditure code 555-Equip for third Parties. | - WHO inventory of medicines, vaccines and humanitarian supplies, such as Health and PPE kits
- Publications and brochures
- Hospital and laboratory supplies- Fuel and other utilities, in particular in emergency settings, provided to keep hospitals or other health facilities running Note: 1. Fuel for office running costs is coded to 519-General Operating Costs 2. Fuel for programme related costs (vehicles, heating, etc.) is coded to 513-Contractual Serv, General) |
| CONTRACTUAL SERVICES | | |
512-Research Services (in GSM 512-Consulting, Research Serv) | To be used for research contracts with institutions pursuant to TSAs. | - Conducting research, health studies, assessments
- Laboratory tests
- Development of health protocols and guidelines on behalf of WHO |
| 513-Contractual Services, General | To be used to record costs of services provided to the Organization by external suppliers. | - Research, health studies, assessments, development, normative work - Translation & Editing services - Communication and outreach activities - IT Development and support - Outsourcing professional services - Building / Construction / Renovation - Programme related operating costs, including vehicle rental, fuel for vehicle, transportation, customs clearance, and storage costs |
| 517-Training | To be used for costs incurred for training provided to WHO staff or organized by WHO, for both staff and external recipients of training. | - Cost of renting training venue - Accommodation of participants
- Professional fees for trainers
- Training materials - Technical support - Refreshments |
| 524-Security Expenses | To be used for expenses incurred to guarantee the security of WHO staff and premises (including MOSS, MORSS, UN). | - Individual, personnel security expenses (e.g. installation of alarm system at the residence of a staff member)
- Security services provided by external suppliers for WHO premises (e.g. office security guards, UNDSS)
- Armed escorts to accompany missions - UN shared costs |
| 525-SSA | To be used for expenses related to persons who are contracted by the Organization under a Special Service Agreement (SSA). | - Incentives to SSA holders in support of health campaigns led by WHO
- SSA in-country travel |
| 527-Direct Implementation | To be used to account for activities (e.g. vaccination campaigns) undertaken on behalf of the government, e.g. MOH, where other types of standard contracts (e.g. DFC, APW, GES) cannot be used | - Payments to vaccinators, surveillance team, and other field workers - Payments of incentives to meeting participants - Payments to policemen or military for security support during the field activities |
| TRANSFERS AND GRANTS | | |
| 511-DFC | To be used for transfers made to governments to cover the cost of items or activities that would otherwise be borne by them, in order to strengthen their health development capacity and ability to participate more effectively in, or to meet their commitments to, WHO technical cooperation at country level. Please also refer to XVI.2.3 | - Large-scale immunization campaigns - Other public health activities in the field - Conducting research, health studies, assessments, development of health protocols and guidelines on behalf of WHO - National seminars, workshops and trainings not related to immunization campaigns |
| 516-Fellowship | To be used for all fellowship related costs except for fellowship travel processed through the GSM travel module | - Payment of stipends
- Tuition fees
- Fellow travel (only when not processed through GSM travel module) |
| 555 – Equipment purchased for 3rd parties | To be used to record purchases of equipment on behalf of the third parties, e.g. member states governments as part of programmatic implementation. This equipment is not for WHO use and therefore not included in the WHO fixed asset register. Note: 1. All equipment must be procured using the GSM goods procurement module. The only exception is for graded emergencies where Imprest may exceptionally be approved for the purchase of equipment. 2. Equipment purchased for 3rd parties will be reported as transfers and grants in the financial report. | - Vehicles, IT and communications equipment purchased for 3rd parties |
| 526-Agreements with UN and NGO | To be used for grants and only available under PO type Grant-LOA. Although named 'Agreements with UN and NGO' this expenditure type is to be used for all grants, regardless of the status of the implementing partner/ grant recipient (UN, NGO, other category). To be used where WHO acts as a funding agency and provides financial support for projects outside the Organization (as opposed to directly commissioning services). If WHO enters into any other type of contractual arrangement with a UN organization or NGO, this expenditure type is not used. | - Grants to universities to provide education courses and research opportunities to medical students (TDR) - Grants for conducting research, health studies, assessments; development of health protocols and guidelines on behalf of WHO - Grants for implementing health projects activities in the field - Grants to organize seminars, workshops and trainings not related to immunization campaigns |
| TRAVEL | | |
| 518-Travel | To be used for duty travel defined as travel on mission for the Organization. Not to be used for statutory travel (e.g. home leave, education grant travel, etc.) | - Staff travel
- EB/WHA member travel
- Consultant travel
- SSA international travel (Note: SSA domestic travel is charged to 525-SSA) |
| GENERAL OPERATING EXPENSES | | |
| 519-General Op. Costs | To be used for general operating expenses to support country office operations, regional offices and headquarters | - Utilities / office supplies / other office running costs - Office rent - Dispatch and courier services - WHO vehicle costs - Software licenses - Catering and courtesy - Accommodation of Int'l staff in compounds, guest houses and other secured places - UN shared costs, excluding Rent and Security |
| 520-Telecommunications | To be used for services related to telecommunication expenses. Note: Telecommunication equipment should be charged to 515-Equip, Veh, Furniture | - Deskphone, mobile call costs, subscription costs, fax charges
- Internet/network charges |
| 521-Hospitality | Hospitality expenses may be incurred for the entertainment of persons to further the interests of the Organization, particularly for priority programmes and activities. | - Entertainment of official guests of the DG/RDs/ADGs |
| EQUIPMENT, VEHICLES AND FURNITURE | | |
515-Property and Equipment
(in GSM called 515-Equip, Veh, Furniture) | To be used to record acquisition costs for property and equipment for use by WHO. Note: 1. All purchases of property and equipment for WHO costing over $20,000 are recorded and tracked in GSM as a WHO fixed asset. Effective from 1 January 2017, all fixed assets are capitalized and depreciated at the general ledger level 2. All equipment must be procured using the GSM goods procurement module. The only exception is for graded emergencies where Imprest may exceptionally be approved for the purchase of equipment. | - Vehicles
- IT equipment (hardware)
- Office furniture and equipment
- Telecommunications equipment |
