The World Bank Expenditures by Organizational Unit shows actual administrative budget spent at an aggregate organizational unit level for FY09 to FY17. Data Source: 2017 Annual Report – Organizational Information Appendices - World Bank Expenditures by Organizational Unit http://pubdocs.worldbank.org/en/366971506170739439/AR17-FY17-Organizational-Info2.pdf
NOTES:
The figures reported in this table reflect the work program mapping as at the end of fiscal 2017, and will not always match the figures published in the previous reports due to many organizational changes that happened during previous years. Additionally, these figures represent actuals as per Budget Accounting, and may differ from figures presented for Financial Accounting and external reporting purposes due to US GAAP and other financial reporting requirements.
Operational units includes the Regions, Global Practices, and Cross-Cutting Solutions Areas (including the Climate Change Group Vice Presidency)
Budget, Performance, and Strategy underwent extensive reorg in FY15 when RM staff in units merged with BPS. FY13-14 expenses for BPS is therefore not comparable with other years.
Institutional services Includes Budget, Performance Review, and Strategic Planning; Chief Risk Officer; Development Economics; Development Finance; External and Corporate Relations; Global Environment Facility; International Centre for Settlement of Investment Disputes; Leadership, Learning, and Innovation; Legal; Operations Policy and Country Services; Treasury; and WBG Finance and Accounting. Budget levels of the top four service units in fiscal 2017 are broken out.
Governance services includes the Board; Corporate Secretariat; Independent Evaluation Group; Institutional Integrity Vice Presidency; Internal Audit Vice Presidency; MDG; Office of the President; and Justice and Conduct Services (including Conflict Resolution System, Administrative Tribunal, Office of Ethics and Business Conduct, Office of Evaluation and Suspension, and Sanctions Board Secretariat)
Administrative services includes General Services Department, Human Resources, and Information and Technology Solutions.
Centrally-managed accounts and programs includes non-unit accounts that are centrally manged. For example, Budget Recoveries; Deprecation; Staff Separation Fund; Centrally-Managed Overhead and Benefits; Institutional Programs; HQ Real Estate; Reimbursables; Corporate Contingency; Expenditure Review–related programs; and Budget Returns.

The World Bank Program Budget and All Funds represent the administrative budget for Bank Budget (BB) funds, Trust Funds, and Reimbursable Funds. BB funds are authorized by the World Bank's Board of Directors. Trust Funds are financing arrangements set up with contributions from one or more donors (and in some cases from the World Bank Group too) to support development-related activities. Reimbursable Funds represent revenues generated by the World Bank (WB) when costs incurred by the WB are reimbursed by clients, donors, or others for operational and administrative services provided to clients and/or for sharing administrative costs based on negotiated cost-sharing arrangements.

The World Bank Program Budget is aligned with World Bank Group goals through the strategic planning, budgeting, and performance review (W) process. The W process is a dynamic arrangement to set institutional priorities in response to global and country level client demand, and align available resources accordingly.

FY15-FY19 data presented is based on the "Program Cost Summary" found within the Annex of each World Bank Budget paper. Data for each fiscal year is presented at the aggregate World Bank program group level, and then itemized by major work program within each unit in the World Bank.
Based on the Public Disclosure of the Budget Documents, which have been edited to remove potentially confidential and market-sensitive information.

WB Budget - BB presents the approved World Bank Budget.
WB Budget - All Funds presents the approved World Bank Budget and External Funds (reimbursables and Bank-Executed Trust Funds).
FY18 budget includes certain non-salary staff costs in program budgets that up to FY17 were included in Centrally Managed Accounts & Miscellaneous Programs.

The World Bank Program Budget and All Funds represent the administrative budget for Bank Budget (BB) funds, Trust Funds, and Reimbursable Funds. BB funds are authorized by the World Bank's Board of Directors. Trust Funds are financing arrangements set up with contributions from one or more donors (and in some cases from the World Bank Group too) to support development-related activities. Reimbursable Funds represent revenues generated by the World Bank (WB) when costs incurred by the WB are reimbursed by clients, donors, or others for operational and administrative services provided to clients and/or for sharing administrative costs based on negotiated cost-sharing arrangements.

FY09-FY14 data presented is based on the "Program Cost Summary" found within the Annex of each World Bank Budget paper.

The World Bank Expenditures by Organizational Unit shows actual administrative budget spent at an aggregate organizational unit level for FY09 to FY18.
Data Source: 2018 Annual Report – Organizational Information Appendices - World Bank Expenditures by Organizational Unit
http://pubdocs.worldbank.org/en/439201538065152227/211296app.pdf

NOTES:
The figures reported for each fiscal year represent the organizational unit structure at the end of that fiscal year and may not always match the figures published in previous reports due to organizational changes and unit re-configurations. Additionally, these figures represent actuals as per Management Accounting, and may differ from figures presented for Financial Accounting and Reporting purposes that are in compliance with US GAAP.

Beginning in FY18, the budget and related expenditures related to changes in the non-salary staff costs recovery rate charged to units was moved from Centrally-Managed Accounts to corresponding organizational units. This contributed to the decrease in Centrally-Managed Accounts and Programs in FY18 and corresponding increases in other units. The changes entailed increasing the non-salary staff costs recovery rate for Headquarters-appointed staff from 50% to 70% and introducing a recovery rate of 45% for Country Office-appointed staff so as to more accurately reflect unit and product costs.