Doc 9875. Financial Statements and Report of the External Auditor for the Financial Period Ending 31 December 2005

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Doc 9875

Financial Statements and Report of the External Auditor for the Financial Period Ending 31 December 2005

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Doc 9875FINANCIAL STATEMENTSANDREPORT OF THE EXTERNAL AUDITORFOR THE FINANCIAL PERIOD ENDING 31 DECEMBER 2005DOCUMENTATIONfor the 36th Session of the Assembly in 2007INTERNATIONAL CIVIL AVIATION ORGANIZATION

FINANCIAL STATEMENTS AND REPORT OF THE EXTERNAL AUDITOR FOR THE YEAR ENDED 31 DECEMBER 2005

INTERNATIONAL CIVIL AVIATION ORGANIZATION FINANCIAL STATEMENTS FOR THE PERIOD ENDING 31 DECEMBER 2005 TABLE OF CONTENTS PART I REPORT OF THE SECRETARY GENERAL, CERTIFICATION, APPROBATION AND SUBMISSION OF THE FINANCIAL STATEMENTS FOR THE YEAR 2005 PART II OPINION OF THE EXTERNAL AUDITOR II -1 PART III FINANCIAL STATEMENTS Statement I Statement of Income and Expenditure and Changes in Fund Balances III-1 Statement II Statement of Assets, Liabilities and Fund Balances III-2 Statement III Statement of Cash Flow III-3 Statement IV Statement of Appropriations III-4 Statement V Statement of Cumulative Surplus III-5 Schedule A Regular Programme - Assessments Receivable from Contracting States III-6 Schedule B Other ICAO Proprietary Funds III-9 Schedule C Technical Co-operation Programme Funds III-10 Schedule C.1 United Nations Development Programme - Status of Funds III-11 Schedule C.1.1 United Nations Development Programme - Expenditure by Country and Region III-12 Schedule C.2 Trust Funds and Management Service Agreements - Schedule of Income, Expenditure and Fund Balances III-13 Schedule C.3 Civil Aviation Purchasing Service Funds - Schedule of Income, Expenditure and Fund Balances III-15 Schedule D Other Trust Funds Managed on Behalf of Third Parties - Schedule of Income, Expenditure, Assets, Liabilities and Fund Balances III-16 Schedule D.1 Schedule of Assessments, Balances Receivable and Credits to Contracting Governments in respect of Danish Icelandic Joint Financing Agreements III-17 Schedule E International Financial Facility for Aviation Safety Fund - Schedule of Income, Expenditure, Assets, Liabilities and Fund Balances III-19 Notes to the Financial Statements III - 20 PART IV ANNEXES IV - 1 Annex A Revenue-Generating and Cost Recovery Accounts/Funds IV-4 Annex B Aviation Security Trust Funds IV-5 Annex C Funds for Technical Co-operation Support IV-6 Annex D Other ICAO Propriety Funds - Others IV-7 Annex E Statement of Appropriations and Expenditure at the Budget Rate for Regular Programme 2005 IV-8 Annex F Statement of Expenditures - Meetings 2005 IV-9 PART V REPORT OF THE EXTERNAL AUDITOR TO THE ASSEMBLY ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE INTERNATIONAL CIVIL AVIATION ORGANIZATION FOR THE FINANCIAL PERIOD ENDED 31 DECEMBER 2005 PART VI SECRETARY GENERAL'S RESPONSE TO THE REPORT OF THE EXTERNAL AUDITOR

I - 1 INTERNATIONAL CIVIL AVIATION ORGANIZATION PART I REPORT OF THE SECRETARY GENERAL, CERTIFICATION, APPROBATION AND SUBMISSION OF THE FINANCIAL STATEMENTS FOR THE YEAR 2005 1. The financial statements of the International Civil Aviation Organization for the year ended 31 December 2005 reflect the results of operations of ICAO and the financial performance of projects and activities managed by ICAO on behalf of third parties. The format and presentation of this report and the accompanying financial statements have changed significantly as compared to previous years. The Funds reported in the financial statements have been grouped differently to distinguish between those used for ICAOs operational activities and those that are administered on behalf of third parties. Some information that was previously presented in the accompanying working paper to the Assembly and in Schedules to the financial statements are presented in Annexes in Part IV. Significant changes are planned in the future as the United Nations organizations move towards the adoption of the International Public Sector Accounting Standards IPSAS. 2. The magnitude of ICAOs 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. Summary information relating to income, expenditures, assets and liabilities on the main ICAO Funds and the combined total of all Funds are shown in Statements I and II. Statement IV presents appropriations and expenditure by major programmes for the Regular Programme General Fund. Statements III and V reflect the movement in cash flow and surplus for all Fund groups. The report also provides highlights of ICAOs financial activities in 2005. All amounts in this report, the financial statements and Notes to the financial statements, are reported in thousands of United States dollars unless otherwise specified. Total Expenditure excluding administrative overhead in thousands of United States dollars 2005 2004 The expenditure relating to ICAO Funds comprises 1 Regular Programme Funds appropriated by the Assembly or by the Council 60 458 60 444 2 Other Proprietary Funds, including Aviation Security Plan of Action, Special Accounts for revenue-generating and cost recovery activities, and other Funds/Special Accounts 14 118 12 273 3 The Technical Cooperation Programme comprises a Trust Funds and Management Service Agreements Funds provided by various contributors for technical co-operation projects executed by ICAO 63 565 53 355 b Civil Aviation Purchasing Service Funds provided by various contributors for civil aviation purchases on their behalf 7 141 15 513 c United Nations Development Programme Funds, mainly contributed by governments to UNDP under cost-sharing arrangements and 5 181 9 739 d ICAO Objectives Implementation Mechanism and 140 112 4 ICAO maintains funds for the activities managed or administered on behalf of third parties, including Joint Financing Agreements, Preparatory Commission of the International Registry, the International Financial Facility for Aviation Security Fund and the Public Key Directory. 35 064 33 504 Total 185 667 184 940 Excludes grants from IFFAS given to Trust Funds and Management Service Agreements

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