This document contains the programme budget for the biennium 2026–2027 proposed by the Executive Secretary. It has been prepared in accordance with decision 19/CP.28, which stipulates that the core budget should include all category 1 (essential) and category 2 (long-term and recurring) activities mandated by Parties. It also responds to the finding of the United Nations Board of Auditors that increased dependence on supplementary funding presents operational challenges for the secretariat.

As mandated, three scenarios are presented: zero nominal growth (EUR 73.9 million), which is slightly below the approved core budget for the biennium 2024–2025; zero real growth (EUR 75.0 million), which incorporates cost increases; and actual needs (EUR 109.8 million), which assumes that all category 1 and 2 activities are included in the core budget.

A core budget of EUR 92.2 million is proposed for the biennium 2026–2027, which is an increase of 24.4 per cent over the budget for the biennium 2024–2025 (EUR 74.1 million). The proposed core budget, which considers the secretariat’s mandates and accounts for constraints in funding, will facilitate the delivery of essential category 1 and 2 programmatic and support activities.

The proposed core budget covers only 84.0 per cent of the required resources for category 1 and 2 activities and would therefore entail dependence on supplementary funding (EUR 17.6 million).

A one-off budget investment of EUR 6.0 million is also proposed. This investment is foreseen to enable the secretariat to modernize its core systems, enhance its operational effectiveness and efficiency, and strengthen its capacity to support Parties in implementing the Paris Agreement.

In addition to the information in the document on the development of the programme budget and its components, supporting data and information on the programme budget for the biennium 2026–2027 are available on the UNFCCC website at https://unfccc.int/topics/budget.