1、Doc 751 511 3 The lCAO Financial Regulations Approved by the Assembly and published by authority of the Secretary General Thirteenth Edition - 2008 international Civil Aviation Organization Copyright International Civil Aviation Organization Provided by IHS under license with ICAONot for ResaleNo re
2、production or networking permitted without license from IHS-,-,-The ICAO Financial Regulations Thirteenth Edition - 2008 (incorporates all amendments approved by the 36th Session of the Assembly on 28 September 2007) International Civil Aviation Organization Copyright International Civil Aviation Or
3、ganization Provided by IHS under license with ICAONot for ResaleNo reproduction or networking permitted without license from IHS-,-,-Published in separate English, Arabic, Chinese, French, Russian and Spanish editions by the INTERNATIONAL CIVIL AVIATION ORGANIZATION 999 University Street, Montreal,
4、Quebec, Canada H3C 5H7 For ordering information and for a complete listing of sales agents and booksellers, please go to the ICAO website at www.icao.int Twelfth edition 2005 Thirteenth edition 2008 ICAO Doc 751 511 3, The ICAO Financial Regulations Order Number: 7515 ISBN 978-92-9231-081 -3 All rig
5、hts reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, without prior permission in writing from the International Civil Aviation Organization. Copyright International Civil Aviation Organization Provided by IHS under lice
6、nse with ICAONot for ResaleNo reproduction or networking permitted without license from IHS-,-,-Table of Contents Page Article I . Article I1 . Article I11 . Article IV . Article V . Article VI . Article VII . Article VIII . Article IX . Article X . Article XI . Article XI1 . Article XI11 . Article
7、XIV . Annex A . Annex B . . Applicability Finance Committee of the Council Financial Year . The Budget Appropriations Provision of Funds . ; Establishment and Administration of Funds Joint Financing of Air Navigation Facilities and Services Technical Cooperation Depositaries and Investments . Intern
8、al Control and Internal Audit . Accounts and Financial Statements . External Audit . . Suspension and Amendment Glossary of Terms . Additional Terms of Reference Governing the External Audit . This edition incolporates amendments approved by the 36th Session of the Assentbly under Resolution A36-35
9、related to Article VI . This edition replaces Doc 7515112 . Throlghout this publication. the use of the male gender should be understood to include male and female persoits . (iii) Copyright International Civil Aviation Organization Provided by IHS under license with ICAONot for ResaleNo reproductio
10、n or networking permitted without license from IHS-,-,-THE ICAO FINANCIAL REGULATIONS Article I pplicability 1.1 These eulations 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
11、 in administering the finances of the Organization, the Council shall appoint a Finance Committee which shall be chosen fiom 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 Re
12、gulations; 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
13、 it by the Council. 2.2 The proceedings of the Finance Committee shall be governed by Rules of Procedure established by the Council. 1. Articles IV, V and VI govern the Regular Programme Budget, its formulation, approval, execution and funding and do not apply to Technical Cooperation Programme Fund
14、s. Pertinent provisions apply to the Administrative and Operational Services Cost Fund, in particular Regulations 4.1,4.2,4.4-4.9 inclusive, 5.1, 5.5, 5.7 and 5.8. See also Article IX. 2. Annex A provides a Glossary of Terms to be used for the interpretation of these Regulations. Copyright Internati
15、onal Civil Aviation Organization Provided by IHS under license with ICAONot for ResaleNo reproduction or networking permitted without license from IHS-,-,-Article 111 Financial Year 3.1 The financial year shall be the period 1 January to 31 December inclusive. Article IV The Budget REGULAR PROGRAMME
16、 4.1 Regular Budget Estimates proposed by the Secretary General for each financial year shall be submitted to the Council. 4.2 The Secretary Generals Regular Budget Estimates shall cover all income and expenditures for each of the financial years to which they relate and shall be presented in Canadi
17、an dollars. 4.3 The Secretary Generals Regular Budget Estimates shall present the resources necessary to meet the results required to comply with the Business Plan for which the estimates are presented. 4.4 The Secretary Generals Regular Budget Estimates shall be divided into Programme, Programme Su
18、pport, and Management and Administration. While Programme relates to Strategic Objectives, Programme Support and Management and Administration relate to Supporting Strategies. For each Strategic Result and Supporting Strategy, the budget estimates will contain required resources, and also expected r
19、esults, outputs and key performance indicators to measure progress made towards the attainment of results. 4.5 The Council shall refer the Secretary Generals estimates to its Finance Cormnittee with any general guidance that it considers appropriate. The Finance Committee shall report to the Council
20、 on the Secretary Generals estimates. 4.6 The Council, after considering the Secretary Generals estimates and the report made thereon by the Finance Committee, shall submit, for each financial year, its budget estimates to the Assembly. Copyright International Civil Aviation Organization Provided by
21、 IHS under license with ICAONot for ResaleNo reproduction or networking permitted without license from IHS-,-,-4.7 The Councils Regular Budget Estimates shall be accompanied by: a) a letter of transmittal from the President of the Council on behalf of the Council; b) a message from the Council givin
22、g an explanation of the Regular Budget Estimates 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 the proposed appropriations required for the
23、 relevant financial year. The total of the proposed appropriations required for each financial year shall be considered as the Total Authorized Appropriation, once approved. The draft budget resolution shall also specify the manner in which it is proposed to finance the Total Authorized Appropriatio
24、n for each financial year, and other relevant information; d) comparative statements showing the appropriations and expendi- tures of the last completed financial year, the appropriations voted for the current year, and the amounts requested in the estimates; and e) supporting schedules of personnel
25、 services showing positions and such other schedules and explanations as the Council may deem necessary and useful. 4.8 The Councils estimates, with their accompanying documentation, shall be transmitted to all Contracting States by such means as will ensure, apart from unforeseen contingencies, tha
26、t they will be received at least 50 days prior to the opening of the session of the Assembly at which they are to be considered. 4.9 Amendments to the estimates may, however, be submitted by the Council to the Assembly at any time prior to the adoption of the budget by the Assembly. 4.10 The budget
27、resolution, as defined in Regulation 4.7 c), shall be voted by the Assembly by Strategic Objectives and Supporting Strategies and by Total Authorized Appropriation. Copyright International Civil Aviation Organization Provided by IHS under license with ICAONot for ResaleNo reproduction or networking
28、permitted without license from IHS-,-,-4.11 After the adoption of the budget by the Assembly, any request for supplementary appropriations outside the provisions of Regulation 5.2 shall be submitted to the Assembly by the Council in a form consistent with, and following the procedure of, the annual
29、budget. Article V ropriations 5.1 The Total Authorized Appropriation, as defined in Regulation 4.7 c) and voted by the Assembly, shall constitute an authorization to the Secretary General to incur expenditures and make advances and payments for the results specified in the Regular Budget, up to the
30、amounts so voted. 5.2 The Council may, in respect of a given financial year, approve appropriations in excess of the budget voted by the Assembly as follows: a) up to an amount not exceeding 2 per cent of the Total Authorized Appropriation in respect of the first year following adoption of the budge
31、t, 4 per cent of the Total Authorized Appropriation in respect of the second year and 2 per cent of the Total Authorized Appropriation in respect of the third year, to meet unforeseen and mandatory expenditures other than those specified in Regulation 5.2 b) and c); b) up to 0.5 per cent of the tota
32、l annual appropriation for urgent new projects, in support of the Strategic Objectives, not included in the framework of the approved budget; and c) irrespective of a) and b) above, up to the amount by which, for one or more financial years not yet submitted to the Assembly, actual miscelIaneous inc
33、ome exceeds the amount of income taken into account by the Assembly in approving the appropriations for that year or those years to finance expenditure on projects related to the efficient delivery of the Organizations Business Plan. 3. Non-cash expenditures not requiring an outlay of funds, such as
34、 depreciation, amortization and goods and services provided to the Organization without charges, are not included in the appropriations but are included in the estimates for authorization purposes. Copyright International Civil Aviation Organization Provided by IHS under license with ICAONot for Res
35、aleNo reproduction or networking permitted without license from IHS-,-,-5.3 Action under Regulation 5.2 shall constitute an authorization to the Secretary General to incur expenditures and make advances and payments for the purposes for which such appropriations were provided, up to the amounts so p
36、rovided. 5.4 Any action taken under Regulation 5.2 shall be reported by the Council to the next session of the Assembly 5.5 Appropriations shall be available for expenditures during the financial year to which they relate. 5.6 The Secretary General up to 10 per cent per appropriation for each Strate
37、gic Objective or Supporting Strategy and, above this percentage, the Council, irrespective of its authority under Regulation 5.9 to effect transfers between Strategic Objectives or Supporting Strategies, may determine that any unspent balance of appropriations in any financial year during the period
38、 between normal triennial sessions of the Assembly be carried over to the following year. The total of expended and carried over appropriations shall not exceed the Total Authorized Appropriation plus amounts carried over from the previous year. Any balance of unspent appropriations and appropriatio
39、ns not camed over to the following year shall be cancelled. 5.7 Appropriations shall remain available after the end of the financial year to which they relate to the extent that they are required to discharge expenditures incurred during that year. 5.8 Transfers between Strategic Results within each
40、 Strategic Objective may be effected by the Secretary General. 5.9 Transfers from one Strategic Objective or Supporting Strategy to another may be effected by the Secretary General up to an amount not exceeding 10 per cent of the annual appropriation for each of the Strategic Objectives or Supportin
41、g Strategies to which the transfer is made. Above this percentage, transfers between Strategic Objectives or Supporting Strategies may be effected by the Secretary General, with the prior approval of the Council after obtaining the advice of the Finance Committee. Such transfers shall be reported to
42、 the Assembly. 5.10 With the approval of the Council, the Secretary General may defer the implementation of specific activities planned for the third financial year Copyright International Civil Aviation Organization Provided by IHS under license with ICAONot for ResaleNo reproduction or networking
43、permitted without license from IHS-,-,-of a triennium to the first financial year of the next triennium. With the approval of the Council, that part of the appropriation shall remain available to incur and to discharge expenditures relating to the deferred activity. Article VI Provision of Funds 6.1
44、 The appropriations, including supplementary appropriations, for a given financial year shall be financed: a) by contributions from Contracting States according to the scale of assessments determined by the Assembly; b) from miscellaneous income and approved transfers from other funds, other than th
45、ose established under Regulation 9.1; c) by contributions resulting from the assessment of new Contracting States under Regulation 6.9; d) to the extent possible, from cash surpluses referred to in Regu- lation 6.2; and e) to the extent necessary, by advances from the Working Capital Fund. 6.2 A cas
46、h surplus is defined as the difference between accumulated surplus shown in the financial statements under the General Fund and assessments receivable from Contracting States. A cash surplus may be used to meet expenditures and to finance deficits in the Revolving Fund established under Regulation 7
47、.8, subject to Council approval, except that cash surplus at the end of the year prior to the year in which the Assembly is held shall be disposed of in the manner to be decided by the Assembly. 6.3 A cash deficit is defined as the difference between accumulated surplus shown in the financial statem
48、ents under the General Fund and assessments receivable from Contracting States. A cash deficit for a given year shall be financed by advances from the Working Capital Fund and the deficit carried over to the following year. Should there be an accumulated Copyright International Civil Aviation Organization Provided by IHS under license with ICAONot for ResaleNo reproduction or networking permitted without license from IHS-,-,-deficit at the end of the year prior to the year in which the Assembly is held, such deficit may be recovered by an assessment on Contracting States as determine
