This document on the budget performance for the biennium 2022–2023 covers the period from 1 January to 31 December 2022 and should be considered in conjunction with document FCCC/SBI/2023/6/Add.1, which will provide an assessment of progress against performance indicators and targets, as well as details of the outputs planned for and delivered during the first year of the biennium 2022–2023. In accordance with the results‑based approach, this document informs Parties of the results achieved and actual expenditure up to 31 December 2022. In addition, it contains a detailed report on programme delivery.

As the impacts of the pandemic decreased, the secretariat was expected to implement mandates from COP 26 decisions that went beyond the core budget activities. While the secretariat fully delivered on critical activities, the zero real growth budget and insufficient supplementary funding impacted the scope and timing of implementation. This affected activities across Programmes, Operations and cross-cutting divisions and highlighted the dependence on an unsustainable and unpredictable funding model.

As at 31 December 2022, total expenditure in 2022 amounted to EUR 91.2 million, representing 72 per cent of the total integrated budget for 2022 (EUR 125.8 million), while core budget expenditure stood at 97 per cent (EUR 30.5 million of EUR 31.5 million). The expenditure rate for all budgets and corresponding explanations are provided in this document.