Budgetary Process for World Health Organization (WHO)
World Health Organization (WHO) is a United Nation’s health-specialized agency aimed precisely on international public health. As the head authority and coordinator of health in the United Nations, World Health Organization deals with the provision of leadership in health research matters, shaping their agenda, setting operation standards and norms, as well as assessing health trends among others (Johnson, 2011). The extensive responsibility for WHO requires adequate financing and budgeting plans to ensure equitable provision of health evidence-based tasks. World Health Organization uses a resources planning, and budgetary framework to plan for the financial resources and expenditures. Budgetary plans for WHO follow medium, short, or long-term strategic financial plans and budgets covering the year plan activities.
The Sixty-sixth World Health Assembly (2013) outlines the budget making step-by-step process of World Health Organization, which begins with approval of the period’s work, approval of the budget plan for work, and allocation of the approved budget to the key categories in its plan. The fourth step of the budgetary process involves resolving the budget through a comparison of the expected income and contributions with the organization’s task plan. The step that follows ensures the writing of the correct gross amount in the budget after the tax, after which the budget is approved assessing the amount available for the organization. This is then authorized through making budget a percentage transfer to the planned task. The last authorization assesses the validity of the budget by evaluating the expenditures for emergencies, after which the budget reports are submitted for implementation.
Budgeting is an indispensable framework for improved result-based management as well as accountability platform for World Health Organization. The budget, for WHO reflects the vision set for the budget period thus enabling the organization to have a clear construction of the flexible shift of resources to meet the evolving health needs both in national and global levels (World Health Organization, 2013). Also, the entire monetary value of the organization aids in the evaluation of the cost benefit value of the organization’s activities. In this regard, the organization can prioritize for all emergencies and critical researches. Just like other organizations, the budget helps to account for usage of money depending on cost expenditure (World Health Organization, 2013). A budget also becomes a vital necessity for the organization to receive funding and donations.

References
Johnson, T. (September 20, 2011). The World Health Organization. Council on Foreign Affairs. Retrieved from: http://www.cfr.org/public-health-threats-and-pandemics/world-health-organization-/p20003
Sixty-sixth World Health Assembly. (April 2013). Draft Programme Budget Resolution. Retrieved from: www.who.int/about/resources_planning/WhitePaper_DraftProgrammeBudget_Resolution_en(WHA66).pdf
World Health Organization. (April 19, 2013). Proposed Programme Budget 2014-2025: Provision Agenda item 12.3. Retrieved from: www.who.int/about/resources_planning/A66_7-en.pdf