– 15 – (1.1 – Budget) R 1349 (C12) Flexibility in the implementation of the biennial Budget of the Union for 2012-2013 The Council, bearing in mind a) the provisions of Article 11 of the Financial Regulations and Financial Rules of the Union relating to transfers of appropriations, b) the provisions of Decision 5 (Rev. Guadalajara, 2010) on the Income and Expenditure of the Union for the period 2012-2015, which specifies that the Reserve Account should under normal circumstances be kept at a level above six per cent of total annual expenditure, considering that there is a need, inter alia, to allocate adequate additional appropriations to improved communication, IT facilities and documentation costs for the fifth World Telecommunication/ICT Policy Forum to be held in Geneva from 14 to 16 May 2013, recognizing the need of granting the Secretary-General additional flexibility in the management of the funds of the Union for the timeframe 2012-2013, in the absence of such flexibility in the 2012-2013 Budget and the difficulty in applying the 5% vacancy rate, noting the level of the Reserve Account at 31 December 2011 and that the total withdrawal for the 2010-2011biennium was CHF 6.48 million less than the Council has authorized the Union to withdraw which was CHF 10.1 million, resolves to grant the Secretary-General, on an exceptional basis for the 2012-2013 biennium timeframe, the necessary flexibility to compensate overspend on categories 1 and 2 from savings on categories 3 to 9 and make the necessary transfers, if so needed, while respecting the decision taken by the Council concerning the overall amount to be withdrawn from the Reserve Account, further resolves to authorize to balance the 2012-2013 accounts, should the need arise, from surplus in revenue, and/or through a withdrawal from the Reserve Account with a maximum of CHF 2 000 000 for the Budget 2012-2013, provided that the Reserve Account is kept at the level prescribed in Decision 5 (Rev. Guadalajara, 2010). Ref.: Documents C12/97 and C12/110.