The Committee,

1. Having examined documents LHE/23/18.COM/14, LHE/23/18.COM/INF.14 and their respective annexes,
2. Recalling Article 7(c) of the Convention, Resolution GA 10 and Decision 16.COM 13,
3. Further recalling the UNESCO General Conference’s Appropriation resolution for 2022–2023 (41 C/Resolution 76),
4. Takes note of the statement of accounts of the Fund for 2022–2023 as of 30 June 2023, recalls that the payment of compulsory and assessed voluntary contributions is, per Article 26 of the Convention, an obligation incumbent on all States Parties which have ratified the Convention, and calls upon all States Parties which have not yet paid the totality of their assessed contributions for 2022–2023 or previous years, including voluntary assessed contributions, to ensure that their contributions are paid at the earliest opportunity;
5. Further takes note of the transfers carried out during the second semester of 2023, between budget lines 4, 5 and 6 to allow the participation of experts from developing States to attend its present session;
6. Also takes note that the draft plan for the use of the resources of the Fund takes into account the potential additional costs that may result from the revision of the Operational Directives that will be examined by the tenth session of the General Assembly in 2024;
7. Decides to base the draft plan for the use of the resources of the Fund for the periods 1 January 2024 to 31 December 2025 and 1 January 2026 to 30 June 2026 on the total unrestricted operating reserves available as of 31 December 2023;
8. Submits for approval to the tenth session of the General Assembly the draft plan for the use of the resources of the Fund, as included in the Annex of document LHE/23/18.COM/14, and proposes to the General Assembly that one fourth of the amount established for the two-year period from 1 January 2024 to 31 December 2025 be provisionally allocated to the first semester of 2026;
9. Authorizes the Secretariat to use on an experimental basis an amount not exceeding 10% of the approved budget of each International Assistance project identified, in addition to the amount granted by the Committee or its Bureau for each project, to monitor and assess the impact of projects supported by the Fund, and requests the Secretariat to report on the use of funds for this purpose at its twentieth session;
10. Further authorizesthe Secretariat, when utilizing the funds allocated under budget line 3 of the Plan, to make transfers between activities included within the specific proposals for budget line 3 up to a cumulative amount equivalent to 5% of the initial total allocation proposed to the General Assembly for this purpose, and further requests that, in such cases, the Secretariat inform the Committee in writing, at the session following such action, of the details of and reasons for these transfers;
11. Recommends that the General Assembly authorize the Secretariat to make transfers between budget lines 4, 5, 6 and 7, up to an equivalent of 30% of their initial total allocation, and also requests that the Secretariat inform the Committee and the General Assembly in writing, at the session following such action, of the details of and reasons for these transfers.