Financial report

The report opens with a note from the Secretary-General, then presents the accounts for the year: income, expenses, result, balance sheet. One section is devoted to contributions, with details of the sums received by State and by band.

It also includes a quantified activity report, which links expenditure to results: officers trained, works returned, operations coordinated, experts accredited. Readers can thus measure the effectiveness of the action undertaken.

The Secretariat closes the accounts within three months of the end of the financial year. The accounts follow accounting standards recognized for international organizations. Each regional office prepares its own statements, which are then consolidated at headquarters.

A finance committee, composed of representatives of States, examines the draft report before it is sent to audit. It may request clarification on any item.

The accounts are audited by an independent firm, appointed by the General Assembly for a limited term, renewable no more than once. The auditor verifies the regularity of operations, the fairness of the accounts and internal control.

Its report is attached to the financial report. Where it makes recommendations, the Secretariat presents an action plan and reports on it the following year.

One section of the report lists the contributions unpaid at closing, by State and by age. This publication is not meant to stigmatize; it informs members of the situation and supports dialogue between the Organization and the States concerned.

States in prolonged arrears are subject to the rules on suspension, which govern the loss of voting rights.

The report is published in French, English and Spanish. A four-page summary is made available to the general public. Data tables can be downloaded in spreadsheet format to facilitate analysis.

Journalists, researchers and parliamentarians may quote it freely. For any accounting question, the Financial Directorate replies through the Member States Relations Directorate.