For each centre, a table is provided which contains key data organized in a standard format. These data provide, in summary form, funding, expenditure, staffing, and financial information. The tables contain the following information for each centre:
I. Funding:
(a) The core funding history from 1990 to 1993 (current estimate) is shown, in absolute terms and as a percentage of the System total. The 1993 core funding is also expressed in 1992 values, using a 4% deflator. The percentage of unrestricted funding is indicated, as is the number of donors for the years 1990-1993, and the share of total core funding provided by the top three, the top five, and the top 10 donors for the centre. These data indicate the degree of dependence on the centres' most important donors. Complementary funding data is shown for 1990-1992. The sources of historical funding information are the CGIAR financial reports (1990-1992), and the June 1993 CGIAR Secretariat funding advisory.(b) TAC's core funding recommendation for 1994-1998 is provided in both current dollars and constant 1992 dollar values. The share of the centre's recommended core funding for 1998 is expressed as a percentage of US$ 257.8 million, which is the sum of the centre-recommended allocations at the US$ 270 million vector. The proposed complementary funding is shown for both 1994 and 1998, for each centre at the base level, that is, US$ 91.3 million (in 1992 values) for the System in 1998.
II. Expenditure:
(a) The distribution of core and complementary expenditures in 1992 and 1998 is shown in a number of dimensions, including by category of activity and commodity, by region, by object of expenditure, and by cost centres. The latter three groupings are shown only for core operations. The source of information for this section is centres' MTP documents.(b) The share of expenditure which is projected for capital acquisitions over the 1994-98 period is less than 2% of the total (US$ 30 million for the 1994-98 period). More than half of that amount is projected in complementary programmes. Thus, centres' capital requirements will be largely covered through the annual depreciation provision.
III. Staffing and
IV. Financial Indicators:
The evolution of a number of institutional indicators is shown, notably the staffing complements (actual and estimates), income from sources other than donor contributions, and indicators of the centre's financial position (operating fund balances, fixed asset and capital fund balances). The sources of this information for 1990-92 are the centres' financial statements and CGIAR financial reports.
The centre staff are categorized as international, supervisory and support. Although there may be definitional differences between some centres as to what constitutes a supervisory position, the evolution over time at each centre is generally consistent with that centre's definitions.
The estimate of 1998 supplemental income for core operations is lower than the actual 1992 amount for half of the centres, while the other centres estimate that this amount will be the same as in past years or somewhat higher. This figure includes overhead from complementary grants and is shown to indicate the total resources available for a centre's core operations, but does not represent total resources available to the centre.
