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Doc 7515. Edition 8
ICAO FINANCIAL REGULATIONS
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Doc 7515/8 The ICAO Financial Regulations EIGHTH EDITION efiective I Junuary 1993 Approved by the Assembly and published by authority of the Secretary General 1993 INTERNATIONAL CIVIL AVIATION ORGANIZATION
The ICAO Financial Regulations Eighth Edition eflcctive I Junuarv 1993 1993 INTERNATIONAL CIVIL AVIATION ORGANIZATION
Table of Contents Article I. Applicability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I Article 11. Finance Committee of the Council . . . . . . . . . . . . I Article 111. Financial Year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Article IV. The Budget. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Article V. Appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Article V1. Provision of Funds.. . . . . . . . . . . . . . . . . . . . . . . . 6 Article VI1. Establishment and Administration of Funds .................................... 8 Article VIII. Joint Financing of Air Navigation Facilities and Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Article IX. Technical Co-operation . . . . . . . . . . . . . . . . . . . . . I I Article X. Depositories and Investments. . . . . . . . . . . . . . . . . 12 Article XI. Internal Control and Internal Audit . . . . . . . . . . . . 13 Article X11. Accounts and Financial Statements . . . . . . . . . . . . I4 ArticleXIII. External Audit ............................. 15 Article XIV. Suspension and Amendment . . . . . . . . . . . . . . . . . 16 Annex. Additional Terms of Reference Governing the External Audit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
THE ICAO FINANCIAL REGULATIONS Article I Applicability 1.1 These Regulations shall govern the financial administration of the International Civil Aviation Organization. Article I1 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. Articles IV. V and VI govern the Regular Prograrnne Budgel, ils l'onnulalion, approval, execution and funding. Thcsc Articles do no1 apply ro Technical Co-operation Programme Funds. Penincnt provisions apply to the Adrninisrralive and Opcralional Services Cost Fund. in particular Sections 4.1, 4.2. 4.4-4.9 inclusivc, 5.1. 5.5. 5.7 and 5.8. See also Article 1X.
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