This report provides an overview of the implementation of the 2022–2023 budget as at 31 December 2023, including updates on voluntary contributions mobilized, budgetary gap filling by function and staffing situation.

Voluntary contributions (VC) include:

• Cash contributions to the IOC Special Account
• Cash contributions to specific projects/Funds-in-Trust (FITs)
• Additional cash contributions (AC) intended to directly reinforce an existing regular programme budget line
• In-kind contributions.

All financial information in this report is aligned with the authoritative reporting presented to the UNESCO Executive Board at its 219^th session. The reference currency in this document is the US dollar. All incurred expenditures are shown at the United Nations operational rate of exchange (UNORE).

Proposed decision: This document is part of the report of the Executive Secretary to the Executive Council. It will be further examined by the statutory sessional open-ended Financial Committee and the decision reflected in the Draft Resolution that the Financial Committee will submit for adoption by the Assembly under item 5.4 in accordance with paragraph 15 of the Revised guidelines for the preparation and consideration of draft resolutions (IOC/INF-1315).