Kiri

Financial Regulations of the Special Account for the Second Protocol to the Hague Convention of 1954 for the Protection of Cultural Property in the Event of Armed Conflict amended at the 8th Meeting of the Parties to the 1999 Second Protocol (Paris, 3-4 December 2019) Article 1 – Creation of a Special Account 1.1 Article 29 of the Second Protocol to the Hague Convention of 1954 for the Protection of Cultural Property in the Event of Armed Conflict (hereinafter “the Second Protocol”) establishes a Trust Fund. Given the multi-donor nature of the Fund, it will be managed as a Special Account. 1.2 In accordance with Article 29 of the Second Protocol and Article 6, paragraphs 5 and 6, of the Financial Regulations of UNESCO, there is hereby created a Special Account for “Protection of Cultural Property in the Event of Armed Conflict – Second Protocol”, hereafter referred to as the Special Account. 1.3 The following regulations shall govern the operation of the Special Account. -- Article 2 – Financial period 2.1 The financial period for budget estimates shall be two consecutive calendar years beginning with an even- numbered year. 2.2 The financial period for accounting shall be an annual calendar year. Article 3 – Purpose In accordance with Article 29.1 of the Second Protocol, the purposes of the Special Account are: (a) to provide financial or other assistance in support of preparatory or other measures to be taken in peacetime in accordance with, inter alia, Article 5, Article 10 sub- paragraph (b) and Article 30 of the Second Protocol; and (b) to provide financial or other assistance in relation to emergency, provisional or other measures to be taken in order to protect cultural property during periods of armed conflict or of immediate recovery after the end of hostilities in accordance with, inter alia, Article 8 sub-paragraph (a) of the Second Protocol. Article 4 – Governance 4.1 In accordance with Article 23.3 (c) of the Second Protocol, the Meeting of the Parties to the Second Protocol, hereafter referred to as the Meeting of the Parties, provides guidelines for, and supervises the use of the Special Account by the Committee for the Protection of Cultural Property in the Event of Armed Conflict, hereafter referred as the Committee. 4.2 In accordance with Article 29.3 of the Second Protocol, the Committee has authority over the appropriation of the resources under this Special Account. In addition, the Committee may accept contributions to be used only for a certain programme or project, provided that the Committee shall have decided on the implementation of such programme or project. 4.3 The Director-General shall manage and administer the funds of the Special Account in accordance with the Second Protocol, the directives provided by the Meeting of the Parties and the Committee, and the present Financial Regulations. 4.4 The Director-General shall submit to the Meeting of the Parties and the Committee narrative and financial reports as indicated under Article 9 below. Article 5 – Income In accordance with Article 29.4 of the Second Protocol, the income of the Special Account shall consist of: (a) Voluntary contributions made by the Parties to the Second Protocol; (b) Contributions, gifts or bequests made by: (i) other States; (ii) UNESCO or other organizations of the United Nations system; (iii) other intergovernmental or non-governmental organizations; and (iv) public or private bodies or individuals. (c) Any interest accruing on the Special Account; (d) Funds raised by collections and receipts from events organized for the benefit of the Special Account; and (e) All other resources authorized by the guidelines applicable to the Special Account. Article 6 – Expenditure 6.1 The appropriation of the resources of the Special Account shall be approved by the Committee. 6.2 The Special Account shall be debited with the expenditure relating to its purpose as described in Article 3 above, including administrative expenses specifically relating to it and management costs applicable to Special Accounts. 6.3 Expenditure shall be made within the limits of funds available. Article 7 – Accounts 7.1 The Chief Financial Officer of UNESCO shall maintain such accounting records as are necessary. 7.2 Any unused balance at the end of a financial period shall be carried forward to the following financial period. 7.3 The accounts of the Special Account shall be part of the consolidated financial statements presented for audit to the External Auditor of UNESCO. 7.4 Contributions in kind shall be recorded outside the Special Account. Article 8 – Investments 8.1 The Director-General may make short-term investments of sums standing to the credit of the Special Account. 8.2 Revenue from these investments shall be credited to the Special Account in accordance with UNESCO’s Financial Rules. Article 9 – Reporting 9.1 An annual financial report showing the income and expenditure under the Special Account shall be prepared and submitted to the Committee. 9.2 A narrative report shall be submitted to the Committee every year and every two years to the Meeting of the Parties. Article 10 – Closure of the Special Account 10.1 The Director-General shall consult the Committee at such time as he/she deems that the operation of the Special  Account is no longer necessary. Such consultation shall cover the decision on the use of any unspent balance. 10.2 The decision of the Committee shall be approved by the Meeting of the Parties and shall be transmitted to the Executive Board prior to the effective closure of the Special Account. Article 11 – General provision 11.1 Any amendment to these Financial Regulations shall be approved by the Committee and adopted by the Meeting of the Parties. The Executive Board shall be informed accordingly of any such amendments. 11.2 Unless otherwise provided in these Regulations, the Special Account shall be administered in accordance with the Financial Regulations of UNESCO. REPUBLIC0F ESTONIA MlNISTRY0F CULTURE LETTER FOR CONTRIBUTIONS TO SPECIAL ACCOUNTS To: Lazare Eloimdou Assomo Director Culture and Emergencies Culture Sector United Nations Educational, Scientific and Cultural Organization 7, Place de Fontenoy 75352 Paris SP France From: Ministry of Culture 23, Suur-Karja St. 15076 Tallinn Estonia fi. December 2019No9-5/5à\>\ Réf.: Contribution in favour of thé SpécialAccount for "Protection ofCultural Property in thé Event ofArmed Conflict - Second Protocol" Dear Mr Eloundou Assomo, Thé Estonian Ministry of Culture is pleased to provide a contribution of 15 000 EUR (hereafter referred as thé "Funding Contribution") to support thé UNESCO's activities related to thé programme on Protection of Cultural Property in thé Event of Armed Conflict (hereafter referred as "thé Programme"). Thé Estonian Ministry of Culture understands that thé Funding Contribution will be credited to a Spécial Account (hereafter referred as "thé Fund") managed by UNESCO to support thé above- mentioned Programme. Thé Financial Régulations of thé Fund constitute thé annex l to thé présent agreement. Thé Estonian Ministry of Culture agrées to pay UNESCO thé Funding Contribution on conditionthat UNESCO: l. Uses thé Funding Contribution for thé purpose ofthé Programme; 2. Provides to thé Estonian Ministry of Culture, upon request, with written confirmation of receipt of thé Funding Contribution and statement specifying that thé Funding Contributionwill be used for thépurpose(s) ofthéProgramme; 3. Provides a consolidated financial report of thé Fund, as well as consolidated narrative report on thé progress of thé activities implemented through thé Fund, in accordance with Suur-Karja23, 15076Tallmn, Estonia/+ 372 628 2222,mm(%kul.ee/www.kul.ee/RegistrationNo 70000941  UNESCO procédures for multi-donor contributions under a spécial account. Reports shall be sent to ail donors in a standard format. 4. Provides a final narrative report and a final consolidated financial report to thé Estonian Minisùy of Culture upon tennination of thé Programme and related closure of thé Fund. Thé Estonian Ministry of Culture understands that in accordance with UNESCO procédures for multi-donor contributions under a spécial account any unspent balance, which may remain after thé closure of thé spécial account, shall be retumed to thé donors contributing to thé account for thé last four years, on a pro rata basis not exceeding thé total amount received from each donor. Thé Estonian Ministry of Culture shall deposit thé amount of 15 000 EUR in thé following UNESCO'saccount: Payments in EUR are to be made only by bank transfer to thé following bank account: Account holder: UNESCO Bank: Société Générale, Paris, France Account n° (IBAN): FR76 3000 3033 0100 0372 9190 997 SWIFT: SOGEFRPP Référence to be quoted in any payment instruction Budget Code: Spécial Account 310GL04000 Thé Funding Contribution is intended to cover thé direct costs of UNESCO's activities for thé Programme and to contribute, at thé rate of 7%, to UNESCO's expenses for thé technical and administrative supervision of thé Fund. It shall be subject to thé internai and extemal auditing procédures as provided for in thé financial régulations, rules and directives of UNESCO. Please sign this letter as confirmation of thé agreement set out by thé Estonian Ministry of Culture andUNESCO. ThéEstonianMinistry of Culture welcomesthéopportunity to cooperatewiththéUNESCO's Fund for théProtection ofCultural Property in théEvent ofArmed Conflict. Yours sincerely its Secretary Général EstonianMinistry of Culture Agreedto by: United Nations Educational, Scientific and Cultural Organization By: Name: Lazare Eloundou Assomo Title: Director Date: 0^(^0^ ZO^Cî Reet Palis +372 6282326 reet. palis@kul. ee  Financial Régulationsof thé SpécialAccount for thé Second Protocol to thé Hague Convention of 1954 for thé Protection of Cultural Property in thé Event of Armed Conflict amended at thé 8th Meeting of thé Parties ta thé 1999 Second Protocol (Paris, 3-4 December2019) Article 1 - Création of a SpécialAccount 1. 1 Article 29 of thé Second Protocol to thé Hague Convention of 1954 for thé Protection of Cultural Property in thé Event of Armed Conflict (hereinafter "thé Second Protocol") establishes a Trust Fund. Given thé multi-donor nature of thé Fund, it will be managedas a SpécialAccount. 1.2 In accordance with Article 29 of thé Second Protocol and Article 6, paragraphs5 and 6, ofthé Financial Régulationsof UNESCO, there is hereby created a Spécial Account for "Protection ofCultural Property in thé Event ofArmed Conflict - Second Protocol", hereafter referred to as thé Spécial Account. 1. 3 Thé following régulations shall govern thé opération of thé SpécialAccount. Article 2 - Financial period 2.1 Thé financial period for budget estimâtes shall be two consécutive calendar years beginning with an even- numbered year. 2.2 Thé financial period for accounting shall be an annual calendar year. Article 3 - Purpose In accordance with Article 29. 1 of thé Second Protocol, thé purposes of thé Spécial Account are: (a) to provide financial or other assistance in support of preparatory or other measures to be taken in peacetime in accordance with, inter alia, Article 5, Article 10 sub- paragraph (b) and Article 30 of thé Second Protocol; and (b) to provide financial or other assistance in relation to emergency, provisional or other measures to be taken in order to protect cultural property during periods of armed conflict or of immédiate recovery after thé end of hostilities in accordance with, inter alia, Article 8 sub-paragraph (a) of thé Second Protocol. Article 4 - Governance 4. 1 In accordance with Article 23. 3 (e) of thé Second Protocol, thé Meeting of thé Parties to thé Second Protocol, hereafter referredto asthéMeeting ofthéParties, provides guidelines for, and supervises thé use of thé Spécial Account by thé Committee for thé Protection of Cultural Property in thé Event of Armed Conflict, hereafter referred as thé Committee. 4. 2 In accordance with Article 29. 3 of thé Second Protocol, thé Committee has authority aver thé appropriation of thé resources under this Spécial Account. In addition, thé Committee may accept contributions to be used only for a certain programme or project, provided that thé Committee shall hâve decided on thé implementation of such programme or project. 4. 3 Thé Director-General shall manage and administer thé funds ofthéSpécialAccount in accordancewith théSecond Protocol, thé directives provided by thé Meeting of thé Parties and thé Committee, and thé présent Financial Régulations. 4. 4 Thé Director-General shall submit to thé Meeting of thé Parties and thé Committee narrative and financial reports as indicated under Article 9 below. Article 5 - Incarne In accordance with Article 29. 4 of thé Second Protocot, thé income of thé Spécial Account shall consist of: (a) Voluntary contributions made by thé Parties to thé Second Protocol; (b) Contributions, gifts or bequests made by: (i) other States; (ii) UNESCOor other organizations of thé United Nations System; (iii) other intergovernmental or non-governmental organizations; and (iv) public or private bodies or individuals. (e) Any interest accruing on thé SpécialAccount; (d) Funds raised by collections and receipts from events organized for thé benefit of thé Spécial Âccount; and  (e) Ail other resources authorized by thé guidelines applicable to thé Spécial Account. Article 6 - Expenditure 6. 1 Thé appropriation of thé resources of thé Spécial Account shall be approved by thé Committee. 6. 2 Thé SpécialAccount shall be debited with thé expenditure relating to its purpose as described in Article 3 above, including administrative expenses specifically relating to it and managementcosts applicableto SpécialAccounts. 6. 3 Expenditure shall be made within thé limits of funds available. Article 7 - Accounts 7. 1 Thé Chief Financial Officer of UNESCO shall maintain such accounting records as are necessary. 7. 2 Any unused balanceat théend of a financialperiod shall be carried forward to thé following financial period. 7. 3 Thé accounts of thé Spécial Account shall be part of thé consolidated financial statements presented for audit to thé External Auditor of UNESCO. 7. 4 Contributions in kind shall be recorded outside thé Spécial Account. Article 8 - Investments 8. 1 Thé Director-Generat may make short-term investments of sums standing to thé crédit of thé Spécial Account. 8. 2 Revenue from thèse investments shall be credited to thé Spécial Account in accordance with UNESCO's Financial Rules. Article 9 - Reporting 9. 1 An annual financial report showing thé income and expenditure under thé Spécial Account shall be prepared and submitted to thé Committee. 9. 2 A narrative report shall be submitted to thé Committee every year and every two years to thé Meeting of thé Parties. Article 10 - Closure of thé Spécial Account 10. 1 Thé Director-Generai shall consult thé Committee at such time as he/she deems that thé opération of thé Spécial  Account is no longer necessary. Such consultation shall cover thé décisionon thé use of any unspent balance. 10. 2 Thé décision of thé Committee shall be approved by thé Meeting of thé Parties and shall be transmitted to thé Executive Board prior to thé effective closure of thé Spécial Account. Article 11 - Général provision 11. 1 Any amendment to thèse Financial Régulations shall be approved by thé Committee and adopted by thé Meeting of thé Parties. Thé Executive Board shall be informed accordingly of any such amendments. 11. 2 Unless otherwise provided in thèse Régulations, thé Spécial Account shall be administered in accordance with thé Financial Régulationsof UNESCO.