Doc 9833 FINANCIAL STATEMENTS FOR THE FINANCIAL PERIOD ENDING 31 DECEMBER 2002 AND REPORT OF THE EXTERNAL AUDITOR DOCUMENTATION for the 35th Session of the Assembly in 2004 Subject to approval by the Assembly INTERNATIONAL CIVIL AVIATION ORGANIZATION
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2002 AND REPORT OF THE EXTERNAL AUDITOR
INTERNATIONAL CIVIL AVIATION ORGANIZATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2002 FOREWORD BY THE SECRETARY GENERAL 1. The financial statements of the International Civil Aviation Organization for the year ended 3 1 December 2002 are presented under eleven different Funds or groups of Funds as indicated below. The magnitude of the financial operations, in terms of expenditures incurred, is indicated below against each Fund or group of Funds, and a summary is provided in Figure 1. Total Expenditure in United States dollars 1. Regular Programme Funds appropriated by the Assembly or by the Council 2. Joint Financing Funds for the Joint Support of the Air Navigation Services 3. Administrative and Operational Services Cost Fund for the administration and operation of programmes of technical co-operation 4. United Nations Development Programme Funds mainly contributed by governments to UNDP under cost-sharing arrangements 5. Trust and Management Service Agreements Funds provided by various contributors for technical co-operation projects executed by ICAO 6. Civil Aviation Purchasing Service Funds provided by various contributors for civil aviation purchases on their behalf 7. Aviation Security Trust Funds provided by various contributors for the improvement of aviation security 8. ICAO Universal Safety Oversight Audit Programme Funds provided by various contributors for safety oversight audits 9. ICAO Objectives Implementation Mechanism Funds provided by various contributors for technical co-operation 10. Special Accounts/Funds 11. Other Funds not falling under any of the above categories Total Excluding the administrative overhead charges.
2. Summary information relating to income, expenditures, assets and liabilities on the main ICAO Funds and the combined total of all Funds is shown in Statements I and 11. 3. A comparison of overall expenditures, in millions of United States dollars, for all ICAO activities during the last four years is provided in Figure 1 below. FIGURE 1 TOTAL EXPENDITURES - ALL FUNDS COMPARISONS AS AT 31 DECEMBER Regular TCP AOSCF Joint Finance All Other Funds Programme 4. REGULAR PROGRAMME 4.1 Appropriations. The 33rd Session of the Assembly in 2001, under Resolution A33-23, Clause A 2, voted appropriations in the amount of 56 743 000 for 2002. Details of appropriations, transfers, expenditure and unobligated balances of appropriations are given in Statement IV on page 12. The budgetary results for 2002 may be summarized as follows Original appropriations 56 743 000 Increase in appropriations 1 215 000 Carried over from 2001 Carried over to 2002 Revised appropriations Total expenditure 54 817 941 Unobligated balance of appropriations 64 593