A/HRC/41/28 I. Introduction 1. The present report is submitted pursuant to Human Rights Council resolution 16/22 and decision 17/119, in which the Council requested the secretariat to provide an annual written update on the operations of the Voluntary Fund for participation in the universal periodic review and on the resources available to it. As indicated in the previous update report (A/HRC/38/26), in an effort to consolidate information related to the universal periodic review, and on the basis of Council decision 17/119, the secretariat aligned the timing of submission of the reports on the activities supported through the two universal periodic review trust funds, namely, the Voluntary Fund for participation in the universal periodic review and the Voluntary Fund for financial and technical assistance for the implementation of the universal periodic review. Consequently, as from 2015, both annual reports are submitted to the Council at its June session. The present report provides an overview of contributions and expenditures, together with a description of activities funded since the previous report until 31 December 2018. 2. Participation of Member States in the review process has been universal ever since the launch of the mechanism, demonstrating strong commitment to and acceptance of the mechanism as a critical tool of the Human Rights Council and States Members of the United Nations. Their commitment has been reiterated not only during reviews and interactive dialogues held by the Working Group on the Universal Periodic Review but also at the adoption of the outcomes of the universal periodic review and general debate under agenda item 6 of the regular sessions of the Human Rights Council. It has also been reiterated increasingly by senior representatives of Member States during the high-level segment at the Human Rights Council plenary sessions. 3. The support provided through the Voluntary Fund for participation in the universal periodic review remains instrumental, allowing delegations to participate in the presentation of national reports and contribute to an interactive dialogue that is universal, independent, impartial and non-politicized, with recommendations that are constructive, specific, actionoriented and implementable, taking into account national capacities. Fund-supported participation also contributes to raising delegations’ awareness of the need for close coordination of implementation efforts at the national level, through national mechanisms for reporting and follow-up. This need primarily stems from the fact that substantive issues raised in the universal periodic reviews often mirror the recommendations of other human rights mechanisms and complement the 2030 Agenda for Sustainable Development, as highlighted during the annual high-level panel discussion and at the first intersessional meeting of the Human Rights Council for dialogue and cooperation on human rights and the 2030 Agenda for Sustainable Development, held on 16 January 2019, pursuant to Council resolution 37/24. II. Financial situation of the Fund 4. Table 1 shows the detailed financial situation of the Fund as at 31 December 2018 (statement of income and expenditure). Table 1 Statement of income and expenditure for the period 1 January–31 December 2018 (United States dollars) Income Voluntary contributions received in 2018 Gain/loss on exchange 29 239.77 830.68 Interest and miscellaneous income Total income 25 070.21 53 479.30 Expenditure Staff costs 2 21 866.28