The work programme of the secretariat for the biennium 2026–2027 outlines the core budget, supplementary and other resources required by the secretariat to implement its mandates and achieve the stated objectives and expected results. A fully integrated budget across all funding sources is presented by division and objective, and all outputs and accomplishments expected to be delivered are documented.

The work programme should be considered in conjunction with document FCCC/SBI/2025/8, which presents the proposed programme budget for the biennium 2024–2025, and document FCCC/SBI/2025/8/Add.2, which presents the proposed budget for the international transaction log.