Doc 7515. Издание 12. ICAO FINANCIAL REGULATIONS

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Doc 7515. Издание 12

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ICAO FINANCIAL REGULATIONS

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Doc 751 511 2 The ICAO Financial Regulations Approved by the Assembly and published by authority of the Secretary General Twelfth Edition - 2005 International Civil Aviation Organization

The ICAO Financial Regulations Twelfth Edition - 2005 incorporates all amendments approved by the 35th Session of the Assembly on 8 October 2004 International Civil Aviation Organization

Table of Contents Page Article I . Article I1 . Article III . Article N . Article V . Article VI . Article VII . Article VIII . Article IX . Article X . Article XI . Article XI1 . Article XIII . Article XIV . Annex . Applicability ...................................... 1 .................... Finance Committee of the Council 1 .................................... Financial Year 2 ....................................... The Budget 2 Appropriations .................................... 4 ................................. Provision of Funds 6 Establishment and Administration of Funds ............. 8 Joint Financing of Air Navigation Facilities ...................................... and Services 10 ............................. Technical Co-operation 11 ........................ Depositories and Investments 12 ................... Internal Control and Internal Audit 12 Accounts and Financial Statements ................... 14 External Audit .................................... 15 ......................... Suspension and Amendment 16 Additional Terms of Reference Governing the .................................... External Audit 17 This edition incorporates amendments approved by the 35th Session of the Assembly under Resolution A35-25 related to Article VI. This edition replaces Doc 7515/11 .

THE ICAO FINANCIAL REGULATIONS Article I licability' 1.1 These Regulations 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. These Articles do not apply to Technical Co-operation 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.

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