 RESTRICTED  
  
WT/BFA/INF/20  
 
15 December 2023  
(23-8622) Page: 1/4 
Committee on Budget, Finance and Administration   
 
NOTE BY THE SECRETARIAT  
DRAFT GLOBAL GUIDELINES FOR WTO TRUST FUNDS MANAGEMENT AND ADMINISTRATION  
Following recommendations by the Working Group on Voluntary Contributions/Trust Funds in its 
Summary Report Concerning Coherence in the Management and Administration of Voluntary 
Contributions  (WT/BFA/W/584 ), the Secretariat has drafted these " Global Guid elines for WTO Trust 
Funds Management and Administration ". These draft guidelines also take into consideration the 
report of the External Auditors ( WT/BFA/W/622/Rev.1 ) and reflect discussions with internal 
stakeholders.  
 
Senior management is circulating this draft among all Members and invites further feedback to help 
refine and finalize the guidelines with the intention of moving towards their implementation. The 
implementation will be an iterative process and will allow for further refine ment and adaptation to 
ensure the results are practical improvements in the coherence and effectiveness of how trust funds 
are managed and administered in the Secretariat.  
 
An item will be placed on the agenda of an upcoming CBFA meeting in early 2024 to a llow Members 
to share their views on this draft.  
 
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  WT/BFA/INF/20  
 
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  DRAFT GLOBAL GUIDELINES FOR WTO TRUST FUNDS  
MANAGEMENT AND ADMINISTRATION  
 
1  INTRODUCTION / BACKGROUND  
1.1.  Trust Funds (TFs) financed by voluntary contributions are an important complement to the 
WTO's Regular Budget to enable the Organization to deliver technical assistance and capacity 
building (TA/CB), which is a core function of the WTO Secretariat . 
2  PURPOSE  
2.1.  The purpose of these guidelines is to provide a coherent framework for the  effective  
governance, management , and administration of Trust Funds  consistent with the guidance provided 
by Members in WT/BFA/W/584 . The guidelines are divided into broad categor ies with each section 
describing the relevant policies and guidelines to be followed. While there may be practical variations 
in how the policies and guidelines are applied (e.g., depending upon the scope and scale of the Trust 
Fund), t hese guidelines are applicable  to all Trust Funds.  
2.2.  These policies, guidelines, and procedural requirements for Trust Funds will be communicated  
clearly across the Secretariat , establishing coherence and synergies across the different funds as 
appropriate and improving governa nce. 
3  STRATEGIC PLANNING  
3.1.  The WTO Secretariat will establish a Steering Committee (SC) to advise the Director -General 
on WTO Trust Fund matters by providing strategic guidance, general coordination, and 
recommending principles for the planning and implementa tion of TF activities. The SC will meet 
periodically (but at least two times per year) to discharge its functions.  
3.2.  The SC shall be comprised of:  
a. The DDG in charge of Finance and the DDG with oversight of the Committee on Trade 
and Development (CTD) as Co -Chairs.  
b. Representation from the Chief of Staff/DGO, AGSD, WTO Legal Counsel, Institute for 
Training and Technical Cooperation (ITTC), and other divisions responsible for managing 
Trust Funds, to ensure relevant subject matter expertise as necessary.  
c. The ITT C will be broadly responsible for supporting the SC, including providing a 
Secretary for the SC, but each division managing a trust fund will be responsible for 
complying with the administrative and reporting requirements in these Guidelines, as 
per Paragr aph 3.4.  
3.3.  The SC will perform the following functions:  
a. Develop an approach for mobilizing voluntary contributions  for TFs  in a coordinated way.  
b. Develop guidance on identifying the value -added proposition of the WTO to operate  new 
Trust Funds and review prop osals to establish new TFs.  
c. Ensure that p olicies and guidelines  related to TFs  are predictable and transparent for all 
stakeholders, including Members.  
d. Ensure that TFs are used and administered in an efficient manner to support the 
realization of the strategic objectives and priorities of technical assistance and capacity 
building (TA/CB).  WT/BFA/INF/20  
 
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  e. Provide inputs from the fundraising and management perspectives for the consolidated 
biennial planning and reporting documents that provide WTO Members and stakeholders 
with comprehensive and coherent syntheses of the WTO strategic and programmatic 
approach to TA/CB. The consolidated documents will be coordinated by the Secretary 
to the SC and ITTC.  
3.4.  Development of specific workplans, budgets, narrative reporting, monitorin g, and evaluation 
of individual trust funds will be the responsibility of the divisions managing the individual Trust 
Funds.  
4  ESTABLISHMENT OF NEW TRUST FUNDS  
4.1.  The SC will  review all proposals to establish a new Trust Fund and  consider alignment with 
current organizational priorities, propose d organizational placement, estimated financial impact, and 
potential legal obligations. This review is to ensure a consistent and comprehensive approach across 
divisions before making a re commendation to the DG on the acceptance of voluntary contributions 
that would lead to the creation of a new Trust Fund. 
4.2.  Documents to be reviewed by the SC at the onset of establishing a new TF will include:  
i. A concept note ; 
ii. A resource mobilization plan ; 
iii. An estimated budget ; 
iv. A preliminary implementation and staffing plan ; and 
v. A risk assessment.  
4.3.  In addition, consistent with Financial Regulation 19, the Administration and General Services 
Division  (AGSD) will provide to the SC a financial impact assessment and determination  on whether 
the establishment of a new Trust Fund would result in an  additional direct or indirect financial liability 
for the WTO  regular budget.  
4.4.  The Office of the Legal Counsel (OLC) will assess any possible  legal oblig ations that would likely 
result from the creation of a new Trust Fund and provide its findings to the SC.  
4.5.  The Secretariat Division substantively accountable for the proposed new Trust Fund will be 
responsible for preparing, assembling, and submitting all r elevant Trust Fund documents to be 
reviewed by the SC. In this process the Division will consult with AGSD and OLC.  
4.6.  Voluntary contributions that will not flow to an established Trust Fund can be accepted if they 
comply with  Financial Regulation 19 and the "Guidelines for the Receipt and Notification of Voluntary 
Fund Contributions"  (WT/INF/219 ). 
4.7.  The Secretariat will provide detailed  notification  to Members  of all Trust Funds arising from 
voluntary contributions  and will make available required supporting documentation to Members . 
5  TRUST FUND PLANNING  
5.1.  All Trust Funds should have a programme plan  updated at least biennially  (and that is 
commensurate with the size, complexity, and duration of the activities). These plans can encompass 
multiple Trust Funds under the umbrella of a unifying principle  or supervising division . The plans will 
be submitted to the relevant WTO Committee.  
5.2.  The plan should include planned activities, target beneficiaries, estimated resource needs 
(financial and staffing) for the coming period, anticipated reporting mechanisms, and appropriate 
monitoring and evaluation elements.  WT/BFA/INF/20  
 
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  5.3.  A consolidated plan for all TA/CB Activities implemented under the various Trust Funds will be 
prepared biennially to ensure coordinated strategic planning overview where applicable . This plan 
will ensure that Members are provided with comprehensive information through a single document 
covering all TA/CB activities provided by the WTO.  
6  IMPLEMENTATION, COST MANAGEMENT AND RESOURCE MOBILIZAT ION 
6.1.  The WTO Secretariat shall follow workflows with clear allocations of responsibilities to ensure 
coherence, efficient management of voluntary contributions , and implementation of the activities 
resulting from the corresponding plans . Efforts shall be ma de to collaborate across funds to adopt 
best practices and to create costs savings and administrative efficiencies.  
6.2.  The p olicies and requirements on evaluating the cost of operating a Trust Fund shall be clear 
and transparent and available to all Members.  
6.3.  All Voluntary Contribution  agreements  for Trust Fund contributions (e.g., MOUs)  will be 
reviewed by the WTO Office of the Legal Counsel . In all cases, the objective of the voluntary 
contribution should be stated by the contributing Member.  
6.4.  Consistent with WT/BFA/W/584 , unearmarked Voluntary Contributions by Members are 
encouraged to be prioritized to existing Trust Funds.  
6.5.  To ensure flexibility of Voluntary Contributions to the Trust Fund landscape where the needs of 
TA/CB beneficiaries are specialized, Fin ancial Regulation 19 and the Working Group Guidelines allow 
for earmarking. In such cases, all related information and justification shall be provided to Members 
upfront to preserve transparency and accountability. In addition, the costs and benefits of se parate 
implementation and any additional conditions associated with the earmarked contribution will be 
identified and included in the analysis of costs.  
6.6.  To enhance transparency, the Secretariat encourages voluntary contributions under 
standardized  conditio ns (attached ). Where contributors have specific needs, the Secretariat 
welcomes clear reasoning upfront by contributors as part of their proposal.  
7  MONITORING EVALUATION AND REPORTING  
7.1.  All programme plans for Trust Funds will i ncorporate appropriate monitori ng and evaluation 
strategies. The monitoring and evaluation  strategy should be commensurate with the size, 
complexity, and duration of the fund and activities.  Where possible, monitoring and evaluation 
activities shall be coherent across funds to assure sy nergies and develop best practices.  
7.2.  The managing division shall develop and provide to the Steering Committee schedules for 
procurement of independent evaluation exercises for large multi -contributor  multi-year Trust Funds 
to ensure they remain appropriate and continue to meet the needs of the Organization and its 
Members.  
7.3.  The Steering Committee will develop an official and transparent process for the closure of Trust 
Funds for which the stated purpos e is no longer a priority or is no longer meeting the needs of the 
Organization or Members.  
7.4.  To provide Members with a global view on all the activities funded by trust funds, when 
presenting our scheduled financial and narrative reports, consolidated summa ries on trust fund 
revenue and expenditures as well as on the substance of TA/CB activities will be provided to the 
Committee on Budget, Finance and Administration (CBFA) and other relevant Committees 
respectively. If any material changes to a trust fund's  objectives or plan occur, they will also be 
included in our reporting to the CBFA and other relevant committees. These guidelines shall be 
reviewed and updated at least every five years as appropriate.  
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