Financial Reports

The Organization's financial framework is set by the Financial Regulations adopted by the General Assembly. They define the budget year, which follows the calendar year, the rules for committing expenditure and the powers of each authorizing officer.

The Secretary-General implements the budget under the oversight of the Executive Council and the Finance and Audit Committee. No expenditure may be committed beyond the appropriations voted without the Council's approval.

Member State contributions make up the bulk of resources. They are calculated using a five-band scale, described in the section Joining OIMAP.

Fees come from services provided by the Certification Desk, the Academy and events. Grants fund specific projects, such as training or restitution programmes, with separate accounting.

Three levels of control are layered on top of one another. Internal control is the responsibility of Administration and Finance. Internal audit, attached to the Secretary-General, checks a sample of processes each year. The statutory auditor certifies the financial statements.

The Finance and Audit Committee, one of the five standing committees, receives the reports from these three levels and reports on them to the General Assembly.

Financial documents are published on the Organization's website. Member States also have an additional level of detail in the member area, in particular the breakdown by directorate.

Anyone may request a financial document following the procedure described in the section Access to information.

Management rests on four principles: prudence in estimating revenue, separation of duties between the person who commits and the person who pays, traceability of supporting documents and publication of results.

These principles also apply to the five offices. Each office has an annual allocation and reports its expenditure to headquarters every quarter.