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Doc 7515. Издание 6
ICAO FINANCIAL REGULATIONS
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Doc 75196 The ICAO Financial Regulations SIXTH EDITION effective IS October 1974 Approved bv the Assembly and published by authorit-v of the Secretary General 1975 INTERNATIONAL CIVIL AVIATION ORGANIZATION
TABLE OF CONTENTS Article I . Applicability .......................... 1 Article I1 . Finance Committee of the Council ............ 1 Article I11 . Financial Year ......................... 1 Article IV . The Budget ........................... 2 Article V . Appropriations ......................... 3 . Article VI Provision of Funds ...................... 5 . ...... Article VIZ Establishment and Administration of Funds 7 Article VIII . Joint Financing of Air Navigation Facilities and Services ........................... 9 . Article IX Depositories and Investments ............... 10 Article X . Internal Control and Audit ................. 10 . Article XI Accounts and Financial Statements ........... 12 . Article XI External Audit ......................... 13 . ................ Article XI1 Suspension and Amendment 14 This edition incorporates amendments to Regulations 5.2 a and c approved by the 21st Session of the Assembly under Resolution A21.35 . Tlzis document replnces Doc 751 5/5 published in January 1963 as amended by Resolution A1 8-2 7 .
THE lCAO FINANClAL REGULATlONS Article I Applicability 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 assistiig it in administering the finances of the Organization, the Council shall appoint a Finance Cornmittee which shall be chosen from among the Representatives of the members of the Council and which shall be resporlsible 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 are properly spent and that t tle most efficient and economical method of carrying out the approved programme 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. Article 111 Financial Year 3.1 The financial year shall be the period 1 January to 31 December inclusive.
Article IV The Budget 4.1 Budget estimates for each financial year proposed by the Secretary General shall be submitted by him to the Council. 4.2 The Secretary General's estimates shall cover all receipts and expenditures for each of the financial years to whicli they relate and shall be presented in United States dollars. 4.3 The Secretary General's estimates shall be based on the work programme proposed by the Council for the relevant financial year. 4.4 The Secretary General's estimates shall be divided into Parts, Sections and Chapters. 4.5 The Council shall refer the Secretary General's estimates to its Finance Committee with any general guidance tlut it considers appropriate. The Finance Committee shall report to the Council on the Secretary General's estimates. 4.6 The Council, after considering the Secretary General's estimates and the report made thereon by the Finance Committee, shall submit, for each financial year, its budget estimates to the Assembly, 4.7 The Council's 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 its estimates, including a summary of the proposed Work Programme of the Organization for the relevant financial year c a draft budget resolution for each financial year approved by the Council and recommended for adoption by the Assembly such 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, and other relevant information
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