Doc 7515. Издание 7. ICAO FINANCIAL REGULATIONS

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Doc 7515. Издание 7

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ICAO FINANCIAL REGULATIONS

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Doc 7515/7 The ICAO Financial Regulations SEVENTH EDITION effective 9 December 1981 Approved by the Assembly and published by authority of the Secretary General 1983 INTERNATIONAL CNIL AVIATION ORGANIZATION

The ICAO Financial Regulations Seventh Edition effective 9 December 1981 1983 INTERNATIONAL CIVIL AVIATION ORGANIZATION

Table of Contents ........................... Article I . ApplicabiIity .. 1 Article I1 . Finance Committee of the Council .......... 1 Article 111 . Financial Year ........................... 2 Article IV . The Budget ................... ,. ......... 2 Article V . Appropriations ........................... 4 ....................... . Article VI Provision of Funds 5 Article VI . Establishment and Administration of Funds ................................... 8 Article VIII . Joint Financing of Air Navigation Facilities and Services ............................. 9 . ...................... Article IX TechnicaI Assistance 10 .............. Article X . Depositories and Investments 12 ......... . Article XI Internal Control and Internal Audit 12 Article XI1 . Accounts and Financial Statements ......... 14 Article XIII . External Audit ........................... 15 Article XIV . Suspension and Amendment ............... 16 Annex . Additional Terms of Reference Govening the External Audit ........................... 17 This edition incorporates amendments approved by the 24th Session of the Assembly under Resolution A24-29 and replaces Doc 7515/6 .

THE ICAO FINANCIAL REGULATIONS Article I Applicability 1.1 These Regulations shall govern the financial administration of the International Civil Aviation Organization. Article I1 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 estabIished by the Council. Articles IVY V and VI govern the Regular Programme Budget, its formulation, approval, execution and funding. These Articles do not apply to Technical Assistance Programme Funds. Pertinent provisions apply to the Administrative and Operational Services Cost Fund, in particular Sections 4.1, 4.2, 4.4 - 4.9 inclusive, 5.1, 5.5, 5.7 and 5.8. See also Article IX.

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