E wo/pbc/23/3 original: english date: june 4, 2015 Program and Budget Committee Twenty-Third Session Geneva, July 13 to 17, 2015


APPENDIX B DEFINITION OF COST CATEGORIES



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APPENDIX B
DEFINITION OF COST CATEGORIES




SOURCES OF INCOME
Contributions: Contributions of Member States to the Organization under the unitary contribution system.
Fees: Fees for the International Bureau under the PCT, Madrid, Hague and Lisbon Systems, net of related currency adjustments.
Arbitration: Fees for the arbitration of domain names, registration fees for the meetings of the WIPO Arbitration and Mediation Center, net of related currency adjustments
Investment revenue: Revenues earned from investments, including interest on capital deposits.
Publications: Revenues from the sale of publications and from subscriptions to periodicals published by the Secretariat, in paper, CDROM or any other format.
Miscellaneous income: registration fees for conferences and training courses, support charges in respect of extrabudgetary activities executed by WIPO and financed by UNDP and trust funds, accounting adjustments (credits) in respect of prior years and currency adjustments, rental of WIPO premises, UPOV’s payments to WIPO for administrative support services.

OBJECTS OF EXPENDITURE
PERSONNEL RESOURCES
Posts: remuneration received by staff members, in particular salaries, post adjustment, dependency allowances, language allowances and overtime, nonresident allowances, assignment grant and representation allowances.
Temporary Staff: remuneration and allowances paid to professional and general service employees on short-term contracts.
Other Staff Costs: provision for professional accident insurance, closed pension fund, litigation costs and Rewards and Recognition Program.

NON-PERSONNEL RESOURCES


Internships and WIPO Fellowships


  • Internships: remuneration and allowances paid to interns.




  • WIPO Fellowships: expenses related to a training activity that provides a monetary grant to qualified individuals for the purpose of fulfilling special learning objectives.


Travel, Training and Grants


  • Staff missions: travel expenses and daily subsistence allowances for all staff on official travel.




  • Third party travel: travel expenses and daily subsistence allowances for all third parties, including the travel costs of Government officials, participants and lecturers attending WIPOsponsored meetings.




  • Training and related travel grants: travel expenses, daily subsistence allowances and training and other fees in connection with trainees attending courses, seminars, fellowships.



Contractual Services


  • Conferences: remuneration, travel expenses and daily subsistence allowances for interpreters; renting of conference facilities, and interpretation equipment; refreshments and receptions; and the cost of any other service directly linked to the organization of a conference.




  • Publishing: outside printing and binding; reviews; paper and printing; other printing: reprints of articles published in reviews; brochures; treaties; collections of texts; manuals; working forms and other miscellaneous printed material; production of CD-ROMs, videos, magnetic tapes and other forms of electronic publishing.




  • Individual Contractual Services: remuneration paid in respect of individual contractual services.




  • Other Contractual Services: includes all other contractual services with both commercial and non-commercial service providers.

Finance Costs




  • Finance costs: Interest on loan; bank charges.


Operating Expenses


  • Premises and maintenance: acquiring, renting, improving and maintaining office space and renting or maintaining equipment and furniture, external management consultants related to new construction.




  • Communication: communication expenses such as telephone, internet, facsimile and mail, postage and carriage of documents.




  • Representation and Other Operating Expenses: official hospitality, WIPO contribution to Staff Association and other operating expenses.




  • UN Joint Services: medical assistance, contributions to joint administrative activities within the United Nations system, United Nations cost shared activities, Administrative Tribunal.



Equipment and Supplies


  • Furniture and equipment: purchase of office furniture, office machines, computer equipment (desktop, laptops, printers, servers, etc), conference servicing equipment, reproduction equipment and transportation equipment.




  • Supplies and materials: stationery and office supplies; internal reproduction supplies (offset, microfilms, etc.); library books and subscriptions to reviews and periodicals; uniforms; computer supplies, software and licenses.



APPENDIX C
COSTING FOR PERSONNEL




  1. With the launch of EPM (Enterprise Performance Management) system and implementation of ERP (HR Payroll) and as part of further strengthening results-based management, and in particular to reinforce the link between the work performed and the associated resources necessary for implementation, a change in the costing methodology for personnel costs has been applied for 2016/17. The budget for the personnel resources of the Organization has been derived on the basis of actuals based budgeting.




  1. The actuals based costing is built on the latest available25 UN salary and pensionable remuneration scales for Professionals and higher categories and General Service staff, historical data of dependencies, and applicable policies and entitlements. The costing methodology applied incorporates several cost elements to derive costs at position level, which is then used to provide an overall costing for personnel resources. The cost elements included in the actuals based costing and the underlying assumptions are summarized below.


Actuals Based Costing and Underlying Assumptions





Post

(Professional and higher categories and General Service)



Temporary Staff

(Professional and higher categories and General Service)



Salary

The salary component for an occupied position is calculated at position level applying single or dependent rate scales (ICSC) at projected grade/step. For vacant positions it is at dependent rate at an average step grade. The calculated USD amount is then converted to Swiss francs, with the application of the post adjustment (PA) multiplier, where applicable (for Professionals and higher categories).

The Organization’s share of the pensionable remuneration (UNJSPF) is added to the total amount.





The salary component for an occupied position is calculated at position level applying single or dependent rate scales (ICSC) at projected grade/step. For vacant positions it is at dependent rate at an average step grade. The calculated USD amount is then converted to Swiss francs, with the application of the post adjustment (PA) multiplier, where applicable (for Professionals and higher categories).

The Organization’s share of the pensionable remuneration (UNJSPF) is added to the total amount.



Common Staff Costs (CSC)

The CSC includes all benefits and entitlements other than salary, provided in accordance with the Staff Regulations and Rules (such as dependency allowance, medical contributions, home leave, education grant etc.). The common staff cost is applied at the position level on the basis of a historic pattern of expenditures and projections made.

For vacant positions, an assumption of a spouse and a dependent child is applied to calculate the projected benefits.



The CSC includes all benefits and entitlements other than salary, provided in accordance with the Staff Regulations and Rules (such as dependency allowance, medical contributions etc.). The common staff cost is applied to the position level on the basis of a historic pattern of expenditures and projections made.

For vacant positions, an assumption of a spouse and a dependent child is applied to calculate the projected benefits.



Adjustment

The cost for all positions is adjusted downward to take into account the 3% expected vacancy rate.


No vacancy rate is applied for temporary positions.

Provision for Separation and other related Costs

A 6% provision is applied to the total cost to cover for separation related costs and various after service benefits.

A 2% provision is applied is to the total cost to cover for the separation related costs and various after service benefits.





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