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Doc 7515. Издание 2
ICAO FINANCIAL REGULATIONS
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Doc 7515 Apfffoved by the Assembly and issued by authority of the Secretary Ged August 1956 INTERNATIONAL CIVIL AVIATION ORGANIZATION THE ICAO FINANCIAL REGULATIONS Revised The Financial Regulations reproduced in this document incorporate amended Regulations 7.2 b and 8.4 adopted by the Assembly at the Stxth Plenary Meeting of its Tenth Session under Resolution A10-41 on 16 July 1956. This document replaces D o c 7 5 1 5 d a t e d 14/6/54 .
Financial Reaulations ICAO FINANCIAL REGULATIONS ARTICLE I Applicability 1.1 These Regulations shall govern the financial administration of the Inter national Civil Aviation Organization. ARTICLE I1 Finance Committee of thecouncil 2.1 There shall be a Finance Committee of the Council which 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 are properly spent and that the most efficient and economical method of carrying out the approved programme is observed and c deal with any related 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.Counci1. ARTICLE m Financial Year 3.1 The financial year shall be the period 1 January to 31 December, inclusive. ARTICLE IV The Budget 4.1 The annual budget estimates shall be submitted to the Assembly by the Council. 4.2 The estimates shall cover income and expenditure for the financial year to which they relate, and shall be presented in the currency of the State in which the permanent seat of the Organization is situated. 4.3 The estimates shall be based on the work programme proposed by the Council for the relevant financial year. 4.4 The estimates shall be divided into Parts, Sections and Chapters. 4.5 The estimates shall be accompanied by -a a'letter of transmittal from the President of the Council on behalf of the Council b a budget message from the Council giving an explanation of the estimates, including a summary of the proposed Work Programme of the Organization for the relevant financial year c a draft budget resolution approved by the Council and recommended for adoption by the Assembly this resolution shall specify by-Parts the appropriations required for the relevant financial year and the manner in which it is proposed to finance these appropriations d comparative statements showing the appropriations and ex, penditures of the last completed financial year, the sum voted for the current year, and the amounts requested in the estimates e supporting schedules of personnel services, classified by or- ganization units, showing positions and rates of pay f such other supporting schedules and explanations as the Council may deem necessary and useful.
4.6 The Council shall refer the estimates to its Finance Committee which shall report thereon to the Council together with its recommendations. 4.7 The estimates, with their accompanying documentation, shall be transmitted to all Contracting States by such meafis as will ensure, apart from unforeseen contingencies, that they will be received at least 50 days prior to the opening of the regular session of the Assembly at which they are to be considered. 4.8 The budget shall be adopted by Parts by the Assembly. 4.9 Supplementzrp estimates may be submitted by the Council whenever necessary. 4.10 The Council shall submit supplementary estimates to the Assembly in a form consistent with the estimates. ARTICLE Y Appropriations 5.1 The appropriations voted by the Assembly shall constitute an authorisatifin to the Secretzry General to incur obligations, and make payments, for the pwposes for which the appropriations were voted, up to the amounts so voted. 5.2 Following adoption of the budged by the Assembly, supplementary or additional appropriations which may be met by advances from the Working Capital Fnd may be authorized by the Council a up to 100,000 to meet unforeseen expenditures of a kind not specified in b and b up to 100,000 for expendikres relating to urgent new projects such zs the temporary financing of any airport or air navigation facility or service, the lackor breakdown of which might create serious difficulty or danger to international air navigation unless immediate action were taken by the Council, and in respect of which action for joint international financing under Chapter XV of the Convention is expected. Such action by the Council shall constitute an authorization to the Secre- tary General to incur obligations, and make payments, for the purposes for which such appropriations were provided, up to the amounts so provided. by such action shall be reported to the next session of the Assembly. 5.3 Appropriations shall be available for obligation during the financial ye to which they relate. 5.4 Appropriations shall remain available for twelve months following the end of e financial year to which they relate to the extent that they are required to discharge obligations in respect of goods supplied and services rendered in the fiiancial year and to liquidate any other outstanding legal obligations of the year. The balanceof the appropriations shall be cancelled. 5.5 At the end of the twelve-month period provided in Regulation 5.4 above any udiquidated obligation then remaining shall be transferred against current appropriations. 5.6 Transfers between Sections within Parts may be effected by the Secretary General with the approval of the Finance Committee. 5.7 Transfers from one Part to another may be effected by the Secretzry General with the approval of the Council onrecommendation by the Finance Committee, When such transfers have been effected, the Council shall report them to the Assembly. ARTICLE VI Provision of Funds 6.1 The appropriations, subject to thi adjustments effected in accordance
with the provisions of Regulation 6.2, shall be financed by contributions from Contracting States according to the scale of assessments determined by the Assembly, and any miscellaneous income. Pending the receipt of such contributions, the appropriations may be financed from the Working Capital find. 6.2 In the assessment of the Eontributions of Contracting States account shall be taken of a suppiementzry appropriations for which contributions have .not been previously assessed on Contracting States b any adjustment in estimated miscellaneous income c contributions resulting from assessment of new Contracting States under Regalation 6.9 and any adjustments in the contributions of States already assessed. 6.3 As soon as possible after the Assembly has adopted the budget the Secretary General shall a transmit to Contracting States the Assembly rt2solutions adopting the budget and the scale of assessment of Contracting States b inform Contracting States of the amounts of their contributions as determined by the Assembly and request them to remit. 6.4 On admission to the Organization, a State shall contribute to the Working Capital Fund such amount, ad on such terms, as will, upon pay- ment thered, create for such State the same equity in that Fund as it would have possessed had it been a Member since the formation of the Provisional Organization, and assessed throughout the period at the same rate of coh- tributions as that fixed upon its admission to the Organization. 6.5 Except as otherwise provided in Regidlation 6.9, contributions shall be considered as due and payable in full on the first day of the financial year to which they relate. As of 1 January of the following financial year, any unpaid balance of such contributions shall be considered to be one year in arrear. 5.6 .The contributions of Contracting States shall be payable in the currency of the State in which the permanent seat of the Organization is situated. To the extent that the Secretary General may find it possible to accept during Me financial year other currencies, he shall issue an in- vitation to all Contracting States to remit a portion of their contributions in such currencies, of specified amounts, as he may designate. 6.7 Payments by Contracting States shall be credited first to the Working Capital Fund and any balance applied against outstanding contributions beginning with the earliest assessment. 6.8 The Council shall submit to each regular session of the Assembly a report on the collection of coxitributions together with a statement on the steps kken to secure payment. of arrears. 6.9 The Council shall, if the Assembly is not in session, determine the contributions of a new Contracting State subject to approval and possible adjustment at the next session of the Assembly. Such assessment of a new Contracting State shall be made as of the first day of the month following that on which its ratification of or adherence to the Convention has come into force. The contribution of a new Contracting State shall be due and payable in full within 30 days of a receipt of a notification from the Secre- tary General of the determinations made by the Council. 6.10 A Cofitracting State, which ceas'es to be a Member of the Organization during any financial year, shall notbe entitledto reimbursement in respect of its contribution to the General Fund for that year. 6.11 A Contracting State which ceases to be a Member of the Organization
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