Financial Statements Statement of income and expenditure in 2017 Activities of the High Commissioner for Human Rights This statement indicates total funds available for activities in 2017, inclusive of new contributions, carry-over, overall expenditure incurred during the period and total funds balance at the end of the fiscal year 2017 Extrabudgetary Regular Budget Total SUMMARY * Opening balance1 91,134,395 n/a 91,134,395 Adjustment2 (4,782,958) n/a (4,782,958) Total income / Allotments3 145,468,209 110,352,300 255,820,509 Total funds available4 231,819,646 110,352,300 342,171,946 Expenditure5 136,183,557 110,478,086 246,661,643 95,636,089 (125,786) 95,510,303 Closing balance6 Notes: 1) The amount corresponds to the extrabudgetary final 2016 closing balance for the activity. Due to a final 2016 expenditure adjustment under the trust fund HCA, the 2016 closing balance of US$91,122,645 was revised to US$91,134,395. 2) Includes adjustments of income, refunds to donors, and write-off of unpaid pledges from past period. 3) For extrabudgetary, includes all contributions and pledges received in the UNOG accounts for fiscal year 2017 (US$142,824,954) as well as gain/loss on exchange from contributions and interest income (US$2,643,255). For Regular Budget, corresponds to the amount allotted to OHCHR for 2017. 4) = (1) + (2) + (3). 5) Includes disbursements and commitments for fiscal year 2017. 6) The extrabudgetary amount corresponds to all funds held in the UNOG accounts at the end of the fiscal year 2017. * All figures are subject to audit. Statement of extrabudgetary income and expenditure in 2017 Activities of the High Commissioner for Human Rights by trust fund VTF on contemporary forms of slavery VF for indigenous peoples VF for participation in the Universal Periodic Review VF for financial and technical assistance in the implementation of the Universal Periodic Review TF for participation of LDCs and SIDS in the work of HRC VF for technical cooperation in the field of human rights (VFTC) TF for human rights education in Cambodia TF for support of the activities of OHCHR Total OHCHR trust funds SUMMARY* VF for victims of torture This statement indicates total funds available for activities in 2017, inclusive of new contributions, carry-over, overall expenditure incurred during the period and total funds balance at the end of the fiscal year 2017. CHA SHA IHA VPU UPR VTA AHA CIA HCA TOTAL Opening balance 11,875,951 859,004 986,158 1,138,476 776,269 590,272 8,747,896 318,564 65,841,806 91,134,395 Fund balance unpaid pledges past period 11,875,951 859,004 986,158 1,138,476 776,269 590,272 8,747,896 318,564 64,459,789 89,752,378 0 0 0 0 0 0 0 0 1,382,017 1,382,017 0 0 0 0 0 0 (65,557) 0 (2,824,554) (2,890,111) 0 (177,674) 0 1 Adjustment2 and write-off (unpaid pledges) (153,688) (2,500) 0 0 0 (1,558,985) (1,892,847) Income from contributions3 8,336,978 613,669 542,097 58,441 640,918 774,581 11,540,617 1,334,665 118,982,988 142,824,954 paid contributions 2017 unpaid pledges 2017 8,336,978 613,669 542,097 58,441 540,918 774,581 11,484,247 1,334,665 115,631,738 139,317,334 0 0 0 0 100,000 0 56,370 0 3,351,250 3,507,620 Other income available4 gain/loss on exchange from contributions interest and miscellaneous income Total funds available5 62,762 8,113 28,016 12,960 31,739 17,783 356,737 (6,379) 2,131,524 2,643,255 2,653 2,943 18,199 1,597 16,449 10,960 284,423 (6,328) 1,392,739 1,723,634 60,109 5,170 9,817 11,363 15,290 6,824 72,314 (50) 738,785 919,621 20,122,002 1,478,285 1,556,271 1,209,877 1,448,926 Expenditure6 Closing balance7 9,040,161 680,266 347,607 6,636 (100,649) 11,081,841 798,020 1,208,664 1,203,241 1,549,575 1,382,636 20,402,019 380,156 12,739,773 1,002,480 7,662,246 1,646,851 182,572,779 231,819,646 584,547 112,505,061 1,062,304 70,067,718 136,183,557 95,636,089 Notes: 1) Corresponds to the final 2016 closing balance for the activity. Due to a final 2016 expenditure adjustment under the trust fund HCA, the 2016 closing balance of US$65,830,056 was revised to US$65,841,806. 2) Includes adjustments of income, refunds to donors, and write-off of unpaid pledges from past period. 3) Includes all contributions and pledges received in the UNOG accounts for fiscal year 2017. 4) Includes gain/loss on exchange from contributions and interest income. 5) = (1) + (2) + (3) + (4). 6) Includes disbursements and commitments for fiscal year 2017. 7) Corresponds to all funds held in the UNOG accounts at the end of the fiscal year 2017. * All figures are subject to audit. 92 UN HUMAN RIGHTS REPORT 2017