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Published in separate English, Arabic, Chinese, French, Russian and Spanish editions by the INTERNATIONAL CIVIL AVIATION ORGANIZATION 999 University Street, Montral, Quebec, Canada H3C 5H7 For ordering information and for a complete listing of sales agents and booksellers, please go to the ICAO website at www.icao.int Twelfth edition 2005 Thirteenth edition 2008 Fourteenth edition 2011 Doc 7515/14, ICAO Financial Regulations Order Number 7515 ISBN 978-92-9231-855-0 ICAO 2011 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, without prior permission in writing from the International Civil Aviation Organization.
iii Table of Contents Page Article I. Applicability ........................................................... 1 Article II. Finance Committee of the Council ......................... 1 Article III. Financial Year ......................................................... 2 Article IV. The Budget .............................................................. 2 Article V. Appropriations ........................................................ 4 Article VI. Provision of Funds .................................................. 6 Article VII. Establishment and Administration of Funds ........... 8 Article VIII. Joint Financing of Air Navigation Facilities and Services ............................................................ 12 Article IX. Technical Cooperation ............................................ 13 Article X. Depositaries and Investments .................................. 14 Article XI. Internal Control and Internal Audit ......................... 15 Article XII. Accounts and Financial Statements ........................ 16 Article XIII. External Audit ......................................................... 17 Article XIV. Suspension and Amendment ................................... 18 Annex A. Glossary of Terms ................................................... 19 Annex B. Additional Terms of Reference Governing the External Audit ................................................... 22 This edition incorporates amendments approved by the 37th Session of the Assembly under Resolution A37-29 related to Article VI. This edition replaces Doc 7515/13. Throughout this publication, the use of the male gender should be understood to include male and female persons.
1 THE ICAO FINANCIAL REGULATIONS Article I Applicability1 1.1 These Regulations2 shall govern the financial administration of the International Civil Aviation Organization. Article II Finance Committee of the Council 2.1 For the purpose of assisting it in administering the finances of the Organization, the Council shall appoint a Finance Committee which shall be chosen from among the Representatives of the members of the Council and which shall be responsible to it. The Finance Committee shall a exercise the functions assigned to it by these Regulations b make such examinations of the Organization as it deems necessary for ensuring that the amounts voted or otherwise authorized are properly spent and that the most efficient and economical method of carrying out the approved programmes is observed and c deal with any matter referred to it by the Council. 2.2 The proceedings of the Finance Committee shall be governed by Rules of Procedure established by the Council. 1. Articles IV, V and VI govern the Regular Programme Budget, its formulation, approval, execution and funding and do not apply to Technical Cooperation Programme Funds. Pertinent provisions apply to the Administrative and Operational Services Cost Fund, in particular Regulations 4.1, 4.2, 4.44.9 inclusive, 5.1, 5.5, 5.7 and 5.8. See also Article IX. 2. Annex A provides a Glossary of Terms to be used for the interpretation of these Regulations.
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Doc 7515. Edition 16. ICAO FINANCIAL REGULATIONSDoc 7515. Edition 15. ICAO FINANCIAL REGULATIONSDoc 7515. Edition 13. ICAO FINANCIAL REGULATIONSDoc 7515. Edition 12. ICAO FINANCIAL REGULATIONSDoc 7515. Edition 11. ICAO FINANCIAL REGULATIONSDoc 7515. Edition 10. ICAO FINANCIAL REGULATIONSDoc 7515. Edition 9. ICAO FINANCIAL REGULATIONSDoc 7515. Edition 8. ICAO FINANCIAL REGULATIONSDoc 7515. Edition 7. ICAO FINANCIAL REGULATIONSDoc 7515. Edition 6. ICAO FINANCIAL REGULATIONSDoc 7515. Edition 5. ICAO FINANCIAL REGULATIONSDoc 7515. Edition 4. ICAO FINANCIAL REGULATIONSDoc 7515. Edition 3. ICAO FINANCIAL REGULATIONSDoc 7515. Edition 2. ICAO FINANCIAL REGULATIONSDoc 7515. Edition 1. ICAO FINANCIAL REGULATIONSВСЕ ДОКУМЕНТЫALL DOCUMENTSDoc 7515
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