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.

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.

External funds estimates presented in the FY21 budget document for operations restated to reflect the realigned operations structure.

To access the FY22 World Bank Budget for Public Disclosure please see:
https://documents.worldbank.org/en/publication/documents-reports/documentdetail/450571639490247008/fy22-world-bank-budget

The World Bank Expenditures by Organizational Unit shows actual administrative expenditure spent at an aggregate organizational unit level.
Data Source: Annual Report – Organizational Information Appendices - World Bank Expenditures by Organizational Unit
https://www.worldbank.org/en/about/annual-report
NOTES:
The figures reported for each fiscal year represent the current organizational unit structure 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 the United States' Generally Accepted Accounting Principles.

Beginning in fiscal 2018, the budget and related expenditures related to changes in the non-salary staff costs recovery rate charged to units were moved from centrally-managed accounts to corresponding organizational units. This contributed to the decrease in centrally-managed accounts and programs in fiscal 2018 and corresponding increases in other units. The changes entailed increasing the non-salary staff costs recovery rate for Headquarters-appointed staff from 50 percent to 70 percent and introducing a recovery rate of 45 percent for country office–appointed staff so as to more accurately reflect unit and product costs.

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.

Note: The Budget data from FY15 onwards is available in https://finances.worldbank.org/d/9g9y-b7rs