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Doc 7515. Edition 17

Last modified:1/1/2023

The ICAO Financial Regulations

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Published in separate English, Arabic, Chinese, French, Russian and Spanish editions by the INTERNATIONAL CIVIL AVIATION ORGANIZATION 999 Robert-Bourassa Boulevard, 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 First published 1954 Revised Edition, 1956 Third Edition, 1958 Fourth Edition, 1959 Fifth Edition, 1963 Sixth Edition, 1975 Seventh Edition, 1983 Eighth Edition, 1993 Ninth Edition, 1996 Tenth Edition, 1999 Eleventh Edition, 2002 Twelfth Edition, 2005 Thirteenth Edition, 2008 Fourteenth Edition, 2011 Fifteenth Edition, 2014 Sixteenth Edition, 2017 Seventeenth Edition, 2023 Doc 7515/17, ICAO Financial Regulations Order Number 7515 ISBN 978-92-9265-992-9 print version ICAO 2023 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 Contents Page Article I. Applicability and Accountability........................... 1 Article II. Finance Committee of the Council ........................ 1 Article III. Financial Year ...................................................... 2 Article IV. Regular Budget .................................................... 2 Article V. Regular Budget Appropriations............................. . 4 Article VI. Provision of Regular Budget Funds ....................... 6 Article VII. Establishment and Administration of Funds .......... 9 Article VIII. Joint Financing of Air Navigation Facilities and Services ......................................................... 12 Article IX. Technical Cooperation .......................................... 13 Article X. Banking and Investments ...................................... 14 Article XI. Internal Control and Internal Oversight ................. 15 Article XII. Accounts and Financial Statements ....................... 16 Article XIII. External Audit ...................................................... 17 Article XIV. Suspension and Amendment ................................. 19 Article XV. Definitions ........................................................... 19 Annex Additional Terms of Reference Governing the External Audit ................................................ 23 This edition incorporates amendments approved by the 41st Session of the Assembly under Resolution A41-31. This edition replaces Doc 7515/16.

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Doc 7515. Edition 16. ICAO FINANCIAL REGULATIONSDoc 7515. Edition 15. ICAO FINANCIAL REGULATIONSDoc 7515. Edition 14. 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 REGULATIONSDoc 7231. Edition 2. ICAO PUBLICATIONS REGULATIONSDoc 7231. Edition 4. ICAO PUBLICATIONS REGULATIONSDoc 7782. Edition 1. Rules for the Settlement of DifferencesDoc 9790. Assembly Resolutions in Force (as of 5 October 2001)Doc 9826. Annual Report of the Council - 2003. Documentation for the Session of the Assembly in 2004Doc 9848. Assembly Resolutions in Force (as of 8 October 2004)Doc 9876. Annual Report of the Council - 2006 umentation for the Session of the Assembly in 2007Doc 9921. Annual Report of the Council - 2009Doc 10029. Summary Minutes with Subject Index. Council - 199th Session (21 May - 4 September 2013) (English-only publication)Doc 10032. Summary Minutes with Subject Index. Council - 200th Session (15 October - 29 November 2013) (English-only publication)Doc 10036. Summary Minutes with Subject Index. Council - 201st Session (24 February - 10 March 2014) (English-only publication)Doc 10051. COUNCIL — 204TH SESSION Summary Minutes with Subject Index. Council - 204th Session. (Montréal, 23 February - 13 March 2015) (English-only publication)Doc 10060. Summary Minutes with Subject Index. Council - 205th Session. (Montréal, 8 - 26 June 2015) (English-only publication)Doc 10065. Summary Minutes with Subject Index. Council - 206th Session. (Montréal, 2 - 20 November 2015) (English-only publication)Doc 10073. Edition 1. Summary Minutes with Subject Index. Council - 207th Session (15 February - 11 March 2016) (English-only publication)Doc 10082. Edition 1. Assembly Thirty-Ninth Session Montréal, 27 September – 6 October 2016, Executive Committee Report and MinutesDoc 10087. Edition 1. Summary Minutes with Subject Index. Council - 208th Session (20 April 2016 and 16 May - 17 June 2016) (English-only publication)Doc 10124. Edition 1. COUNCIL — 215TH SESSION. Montréal, 29 October ‒ 14 November 2018Doc 10184. Edition 1. Assembly Resolutions in Force (as of 7 October 2022)ВСЕ ДОКУМЕНТЫALL DOCUMENTSDoc 7515

Table Of Contents

COVER PAGE

Contents

Article I Applicability and Accountability

Article II Finance Committee of the Council

Article III Financial Year

Article IV Regular Budget

Article V Regular Budget Appropriations

Article VI Provision of Regular Budget Funds

Article VII Establishment and Administration of Funds

Article VIII Joint Financing of Air Navigation Facilities and Services

Article IX Technical Cooperation

Article X Banking and Investments

Article XI Internal Control and Internal Oversight

Article XII Accounts and Financial Statements

Article XIII External Audit

Article XIV Suspension and Amendment

Article XV Definitions

ANNEX Additional Terms of Reference Governing the External Audit