UNICEF Strategic Plan: updated financial estimates, 2024–2027 (Second regular session 2024)

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A four-year financial framework, which forms part of the UNICEF Strategic Plan, is presented in accordance with Executive Board decision 2021/19. The financial plan is reviewed and revised annually on a rolling basis.

For 2024, total income is projected to reach $8.70 billion, an increase of 3 per cent compared with the approved estimates for 2024 included in the UNICEF Strategic Plan: updated financial estimates, 2023‒2026. Based on consultations with major donors, annual income is projected to decline by 2 per cent in 2024 compared with 2023 actual income, due to a gradual decrease in the Access to COVID-19 Tools Accelerator (ACT-A) funding and decrease in emergency funding. Annual income is projected to remain at a similar level, and is forecast to grow by 1 per cent in 2026 and by 2 per cent in 2027, year on year. Total 2024 expenditure is estimated at $9.00 billion, exceeding the projected income by approximately $300 million. The additional expenditure will be funded from carried forward balances of other resources. Demonstration of results and value for money, as well as continued investment in resource mobilization and concerted outreach, will help to maintain the projected income, which will be prioritized for use in country programmes of cooperation and contribute to improved outcomes and results for children.

The present financial framework of income and expenditure estimates provides a basis for determining the regular resources programme submissions to be approved by the Executive Board in 2025. Allocations of regular resources for country programmes will continue to be managed through the system for the allocation of regular resources for programmes, as agreed by the Executive Board in its decisions 2008/15 and 2013/20. UNICEF will also continue to maintain prudent liquidity levels in regular resources over the period of the Strategic Plan, as requested by the Executive Board in its decision 2020/22.

UNICEF recommends that the Executive Board approve the framework of planned financial estimates for the period 2024–2027, and approve the preparation of programme expenditure submissions to the Executive Board of up to $920 million from regular resources in 2025, subject to the availability of resources and the continued validity of the planned financial estimates.

UNICEF proposes an increase in the annual ceiling of the Emergency Programme Fund to $95 million, effective 2024, to be met through existing resources, to increase the ability of UNICEF to provide effective, predictable and timely responses to the needs of children and women affected by humanitarian emergencies.

United Nations Children’s Fund
Executive Board
Second regular session 2024