General Conference Twenty-secondSession, Paris 1983 ' ' [ ' 22 c 22 C/38 5 August 1983 Original: English Item 37.1 of the provisional agenda FINANCIAL REPORT AND AUDITED FINANCIAL STATEMENTS OF UNESCO FOR THE FINANCIAL PERIOD ENDED 31 DECEMBER 1980 TOGETHER WITH THE REPORT OF THE EXTERNAL AUDITOR SUMMARY In accordance with Financial Regulation 12. 10 and a decision of the Executive Board, the report of the External Auditor and the audited financial statements, together with the report of the Director-General, on the accounts of Unesco for the financial period ended 31 December 1980 are hereby transmitted to the General Conference. Point for decision: paragraph 3. 1. Unesco for the two-year financial period ended 31 December 1980. These reports and state- ments were examined by the Executive Board at its 113th session under cover of document 113 EX/25 and Add. The Executive Board decided to transmit the report of the ExternalAuditor together with the audited financial statements to the General Conference (113 EX/Decision 7. 4): This document incorporates document BOC/86 containing the report of the External Auditor. the audited financial statements and the report of the Director-General on the accounts of The Executive Board, 1. 2. Having examined document 113 EX/25 and Add., Appreciating the effortsof the Director-General in presenting a well-documented financial report covering the period ended 31 December 1980, and also noting with satisfaction the excellent standard of auditing of the External Auditor, 3. Decides to transmit to the General Conference the report of the External Auditor to- gether with the audited financial statements on the accounts of Unesco for the financial period ended 31 December 1980. 2. The General Conference is invited to receive and accept these reports and financial statements. 3. The General Conference may wish to adopt a resolution along the following lines: The General Conference, - Having examined document 22 C/38, Receives and accepts the report of the External Auditor, together with the audited financial statements on the accounts of Unesco for the financial period ended 31 December 1980. 25 JUL. 7983
Transcript
General Conference Twenty-second Session, Paris 1983 ' ' [ ' 22 c
22 C/38 5 August 1983 Original: English
Item 37.1 of the provisional agenda
FINANCIAL REPORT AND AUDITED FINANCIAL STATEMENTS OF UNESCO FOR THE FINANCIAL PERIOD ENDED 31 DECEMBER 1980 TOGETHER WITH
THE REPORT OF THE EXTERNAL AUDITOR
SUMMARY
In accordance with Financial Regulation 12. 10 and a decision of the Executive Board, the report of the External Auditor and the audited financial statements, together with the report of the Director-General, on the accounts of Unesco for the financial period ended 31 December 1980 are hereby transmitted to the General Conference.
Point for decision: paragraph 3.
1.
Unesco for the two-year financial period ended 31 December 1980. These reports and state- ments were examined by the Executive Board at its 113th session under cover of document 113 EX/25 and Add. The Executive Board decided to transmit the report of the ExternalAuditor together with the audited financial statements to the General Conference (113 EX/Decision 7. 4):
This document incorporates document BOC/86 containing the report of the External Auditor. the audited financial statements and the report of the Director-General on the accounts of
The Executive Board,
1.
2.
Having examined document 113 EX/25 and Add.,
Appreciating the efforts of the Director-General in presenting a well-documented financial report covering the period ended 31 December 1980, and also noting with satisfaction the excellent standard of auditing of the External Auditor,
3. Decides to transmit to the General Conference the report of the External Auditor to- gether with the audited financial statements on the accounts of Unesco for the financial period ended 31 December 1980.
2. The General Conference is invited to receive and accept these reports and financial statements.
3. The General Conference may wish to adopt a resolution along the following lines:
The General Conference,
- Having examined document 22 C/38, Receives and accepts the report of the External Auditor, together with the audited financial statements on the accounts of Unesco for the financial period ended 31 December 1980.
25 JUL. 7983
sOC/86 Paris 30 April 1981 Originzl: English
lJj!TITXD ITATIONS EDUCATIONAL SCIENTIFIC UlD C U L W L ORG4.XiZ-4TIOB
BOC/86 - page 3
C O N T E N T S
Financial Report of the Director-General on the accounts of Unesco for the finan- cial period ended 31 December 1980
Report of the EKternal. Auditor on the accounts of Unesco for the two-yeas financial period ended 31 December 1980
Certification of Financial Statements a d Certificate of Ekternal Auditor
Significant accountiig policies of Unesco
Finzncial Statements as at 31 December 1980 together with su3porting schedules as follows :
St at enent I
Stzt enent I1
St at ement I11
Statement IV
St at Bent V
Stat ement VI
Statement VI1
St at ement VI11
St at ement IX
Schedule 1
Annex 1.1
Unesco General W d - Status of abpropriations for the finul- cial period ended 31 December 1980
Unesco Generzl Fund - Income and expenditure accomt for the financial period ended 31 December 1980
Unesco General Fund - Statement of assets and liabilities 2s at 31 December 1980
Working Capital Fund - Stzternent of assets and lizbilities as at 31 December 1980
Headquarters Sixth Building - Statement of expenditure up to 31 December 1980, Statement of assets and liabilities as at 31 December 1980
Self-financing Funds - Income m d e-qenditure account, State- ment of assets and liabilities 2s at 31 Decernber 1980
Welfzre Funds - Income and expenditure account, Statement of zssets and liabilities as zt 31 December 1980
Special Accounts urd. Trust Fmds - Balulces as at 1 J~asuzg 1980, receipts a d disbursements for the y e a 1980 and bala- ces as zt 31 December 1980
Special Account for the Intern-ational Institute for Edruca- t ional Pltming - ApgroDriat ions, obligations incured uld unobligdted 'otlznce of asropriat ions; ture account; Stateneat of assets and litbilities as zt 31 December 1980
Iccome and e-qendi-
Cash in hand m-d at bank as at 31 December 1980 - Xorking Capital Fund, 'Jnesco General Fund
3an.k current Lccounts zs zit 31 December 1980
BOC/86 - page 4 Schedule 2
Annex 2.1
Amex 2.2
Schedule 3
Schedule 4
Schedule 5
Schedule 6 h e x 6.1
Appendix
Contributions receivable from Member States as at 31 December 1980
Current financial period
Prior financial periods
Deposits to the Working Capital Fund as at 31 December 1980
General Fund - Due to/from other funds as at 31 Decem- ber 1980
Capital assets, Investment in capital assets as at 31 Decem- ber 1980
Budgetary surpluses as at 31 December 1980 Surpluses on previous years, budgets as at 31 December 1980
General Fund -Analysis of specific assets a d liabilities headings
BOC/86 - page 5
FIHAXCIAL REFWRT OF THE DIRECMR-CENXRAL ON TRE ACCOUNTS OF UIESCO FOR T€B FINANCIAL
PERIOD ENDEI) 31 DECWE22 1980
Introduction
1. The Directorqeneral presents herewith his financial report on the accounts of Unesco for the financial period ended 31 December 1980. This report covers the Regular ProgTamme and all extra-budgetary accounts except the United Nations Development PTogrmne, for which a separate report is submitted.
2. The accounts are presented on schedules. In the interest of economy, many individual extra-budgetary accounts have been grouped together in column= form, to reduce the overzll number of individual statements required, as follows:
nine financial statements supported by fiye
(a)
(b)
Self-financing F’unds - Statement VI Welfare Funds - Statement V3I
(c) Special Accounts znd Trust Funds (sub-divided into Pmgrvnrne and Non- Programme accounts) - Statement VIII.
3. This report cormences with an analysis of overall programme e-upenditwe and continues with a commentary on noteworthy budgetary, operational and treasury features in connection with the individual financial statements. The sigificu-t accounting policies of Unesco, shown in the closing section of this report in the previous year, now appear in 8 separate section of this document after the certification of the Wernal Auditor m d before the fiwcial statements. Certzin tables and fi,o;ures of subsidiary appear on an information appendix.
interest, previously detailed in the report,
Proqramme exgenditure - all sources of funds 4. Programme expenditure, as illustrated on the graph on Ekhibit I, is composed of the following sources of funds:
(a) Regular and Participation Programes
(b)
(c)
United Nations Development Programme (project costs)
Special Accounts znd Trust Funds (Statemezt VIII)
(i) United Nations sources
(ii) Other extra-budgetary operational programmes
Expenditure incurred on construct ion-in-progress (Statement V) , Self- financing funds (Statement VI), ‘rlelfare F’u.??ds (Statement VII) , Xon-operational Special Accounts and Trust Fbds (Statement VIII) a d the International Institute for Educationd Planning (Statement IX) is not included in this analysis. progranme expenditure during the year 1980 amounted to 3248.8 million.
Total
BOC/86 - page 6 EXHIBIT I
DlSTRlEUTlON OF 1980 PROGRAMME EXPENDITURE BY SOURCE OF FUNDS (in millions of US dollars)
UNITED NATIONS EXTRA- BUDGETARY SOURCES (OTHER THAN UNDP) 3.66% ($9.1)
REGU PROG
L A R AND iRAMMES
I OTH E R EXTRA-BUDG ETARY OPE RAT 1 0 N A L P R OG RAM M E S 10.13% (S25.2)
UNITED NATIONS DEVELOPMENT PROGRAMME 21.70% ($54.0)
EOC/86 - page 7
Statement I
Unesco General Fund - Status of appropriations for the financial period ended 31 December 1980
5. calculated on the basis of $1 = 4.90 French francs or 2.48 Swiss francs, the exchange rztes used for the calculation of the budget for the previous biennium 1977-1978, in order to facilitate comparison of the budgets of the two biennia. However, on tho basis of the exchange rates prevailing in October 1978 of $1 = 4.35 French francs or 1.63 Swiss francs, the budget was finally increesed by s26,116,000 to cover the additional costs attributable to currency fluctuztion, as is shown in Part VI11 of the budget, in the first column of Statement I.
Parts I to VI1 of the budget for 1979-1980 amounting to $276,884,000 were
6. of $89,198 resulting from donations, and $2,240,000 representing an additiond amount estimated to be required for the Agency overhead costs of UNDP projects at the time of the 111th session of the Board, thus increasing the total availz'ole appropriation to 5305,329,198.
During 1979-1980, the Executive Board approved additional agpropriat ions
7- 1979-1980 may be divided into six categories as follows:
Other budgetary adjustments made within the regular budget in the course of
(a) adjustments required to meet inflation costs;
(b) adjustments entailed by the rationalization of administrative structures ;
( c) (d)
(e)
adjustments concerning Common Staff cost s ;
adjustments rewired to meet unforeseen e-xpenditure;
adjustments necessary- to offset the estimated deficit in Put VI11 of the Budget as a result of the depreciation of the value of the US dollar;
end of biennium adjustments authorized by the Executive Board at ifs 111th session.
(f)
a. as follows:
The adjustments made to the budget for each of these ca:egories are explained
(a) Adjustments remired to meet inflation costs
(i) Increases in salzries azzd allowances for the io 152 300 stzff in the Professional Category and .above
(ii) Increases in salaries and allowances of General Service staff
4 947 300
15 099 600
Less: Savings' on account of post vaczmies resulting from the aoplication of the budget austerity measures introduced by the Director4eneml 1 024 000
Total increase in staff costs due 'lo inflation ... 14 075 600
~ o C / 8 6 - page 8
(iii) Increases in the costs of Goods and Services (taking into zccount the budget austerity measures whereby the progranme budget absorbs inflation costs for items other than star'f costs and certain common service items):
Ref. Doc. 108 !ZX/32 Part I 6) 8a6 300 Ref. Doc. 109 EX/45 PWrt I 7) 767 100 Ref. Doc. 111 EX/4 Part I1 I 12) 1 270 900
Total increase in Goods and Services due to inflat ion 2 864 300
Total costs of inflation which required between- line adjustments in the 1979-1980 Regular Budget 16 939 900
The total amount of 316,939,900 needed to cover inflation costs ir, 1979-1980 was financed by the following transfers:
- From the Appropriation Reserve: Ref.. DOC. 107 m/29 Pzrt I (4) Ref. Doc. 108 FX/32 Part I (7) Ref. Doc. 109 E1[/45 Part I (9)
2 059 000 3 loo 600 7 844 400 13 004 000
- From housewiCe economies in Staff travel, Tempormj posts and con- sult ant s :
747 600
- From a total estimated savings in Staff Costs of $5,2OO,OOO resulting from the stringent austerity measmes inposed by the Director-General during the course of the biennium:
Ref. Doc. 111 EK/4 Part I1 (15-16) 3 188 300
16 939 900
(b) Adjustments entailed by the rztionalizakion of p r o q m e execution m-d achinistrative structures
Ref. Doc. 102 EX/29
(i) In order to increase the efficiect operation of personnel management, the Field Staff Recruitmenk and Administrative Division located in the Co-operation for Developme-n-t a d Ekternal Relations Sector (Part I1 Chapter 7) WES merged with the m e a u of Persomel under General $diinistrztive Services (Put 111 or' the fidget). This required a trmsfer of 92,131,600 from zppropriation line 11.7 (CPX) to appropriation line III.
BOC/86 - page 9
(ii)
(iii)
For the rational utilization of human resources, the Reception Service was integrated with the Visitors Infomation Center. For budgetary transparency therefore the corresponding staff costs ($ 398,400) were transferred lrom Part V Common Services to Part 11.6 Programme Supporting Services.
In order to facilitate the distribution of free publications, the posts and the costs of three dispatch clerks bumted in 20 C/5 approved under Past IV of the Budget - Conference Language and Document Services - for zn mount of $78,100 were transferred to the Office of Unesco Press under Part I1 chapter 6.
Ref. Doc. 108 EX/32 and Add. 1
In Doc. 20 C/5 Approved, a provision of 3 341,900 was made under Co-operat ion for Development and Ekt ernal Relations Tor 4 PO st s of advisors to Member States. In view of the fzct that the specialized fields of comgetence of the advisors were subse- quently identified znd in order to facilitate efficient administration, the budget provision for these advisors was transferred to the sectors to which they directly relate: to Education 11.1 3170,950 (for two acvisors); and their Applicztion to Development 11.2 $85,475 (for one
to Natural Sciences
; to Culture and Communication 11.4 $85,475 (for one
(v) In order to concentrate the work of up-dating the two volumes of the Manual and 211 staff training activities in the Bureau of Personnel, the 'oudget Frovision of 3162,400 for these two activities which figuzed under appropriatioc line 1.4 (Sarvices to the Director-Ceneral - Inspectorzte General) was transferred to appropriation line I11 (General. A d m l 1 Tistrat ive Services - Bureau of Personnel).
Adjustments concerninq Common Staff costs
(i) Under the authorization in 20 C/Resolution 8.1 para. 1.A (e), the Director-General mzde the following trar-sfers of Common Staff costs which were reported to the Board zt its 109th session (ref. DOC. 109 ~~/45) :
Appropriation Line
To 11.1 To 11.2 To 11.4 From 11.6 From I11 From IV
ConI'erence, Language aqd Document Services - 470 000
TOTAL 1 420 000 1420 000
BOC/86 - page 10
(d) $d,justments reauired to meet unforeseen expenditure
(i>
(ii)
Ref. Doc. lo7 M/29 Part 11.6.
A sum of 3108,000 identified as szvings in Staff costs under the Sect or of Educat ion ( appropriation 1 h e 11.1) wzs transferred to the Sector of Social Sciences and their Applications (agpropriation line 11.3) to finance the unbudgeted costs associated with the holding of the meeting of the Committee on the Ehdication of Racial Discrimination held at Unesco Headquarters from 26 Mazch to 13 April 1979.
Ref. Doc. 111 =/4 Part I1 para. 17-20.
In order to finance the additional costs associated with the holding of the 21st session of the General Conference in Belgrade, a sum'of $5OO,OOO wzs transferred to zppropriation line 1.1 - General Conference from other parts finvlced as follows:
- From across-the-board reduct ions in temporary posts and consultznts, an
- fiom overall savins in staff costs
of 'the 5u-t. This sum was
$ - staff travel, amount of 188 300
311 700
Total 500 ooo
(e) Adjustments necesszry to offset the estimated deficit in Pzrt VI11 of the Bud.@ as a result of the depreciation of the value of the US dcllaz:
-Rsf. Doc. 111 EX/A Part I1 para. 13-16
(i)
(ii)
(iii)
The Gexzeral Confference, at its twentieth session provided 2 surn of S26,116,000 under Part VI11 of the budget to cover the costs of the depreciation of the United States doll=. This wzs calculated on the basis of the rate of exchane of 4.35 French francs or 1.63 Swiss francs equal to one United Ststes dollaz, which was presumed to prevzil throughout 1979-1980.
During the first 20 months of the biennium the exchwge rates (except for the months May, June and July 1979 and April 1980) were consistently below the rates approved by the Gezeral Conference, and at the fime 02 the 111th session of the & a d (October 1980) it WZS assumed that the then current rakes would continue at 4.15 French frmcs and 1.65 Swiss fracs for both November and December 1980.
It was estimzted therefore thzt there would be 2 ; ~ dditional requirement in Part VIII of the budget of 51,700,000. 'This anout was thersfore transferred to Part VI11 from other parts of the budget where it was estintted that star'f costs sav5ngs had been achieved through the non-esta'alishnect of certain posts a d delay in filling vacvlt posts. With this adjustment, the total budet provision under Part VI11 :<as increased from S20,116,0C to 327,816,000.
BOC/86 - page 1 1
(iv) Contrary to expectations the exchange rates for the French axd Swiss francs rose sharply during November and December:
This resulted in a net surplus under ,Part VI11 of 5376,021 at 31 December 1980. Part VI11 effected at the end of the biennium, under the authority of Executive Board Decision 111 EL/10.1 V of the budget provision (5562,761) and eqenditure ($681,774) concerning currency fluctuation which was absorbed by the sectors' budgets, when the rate of exchage was below 4.35 FF and 1.63 SIP per US C01la.r as per the instructions of the Director-General.
This surplus takes into sccount the trmsf'er to
(v) In summw, the situa;tion of Part VIII of the budget at 31 Decmber 1980 was as follows:
- Less:Actual expenditure as at 31 December 1980 28 002 740
Net surplus under Part VI11 375 021
(f) End of biennium adjustments authorized by the Zkecutive Board at its 111th session. (ilef. Doc. 111 ZX/Decision 10.1 V)
In conformity with the authorization given by the .Becutive Board at its 111th session (111 ELIDecision 10.1 V) , trulsfers between appropriation lines were made at the closing of the accounts in order to bring the budget provisior-s in line withthe actual expenditures. Following these adjustments, there remained a su,rplus of 515,974 under Pats I to VI1 and a balmce of $376,021 under Pdrt VI11 - Currency Fluctxatior, for a total 'oudgetary surplus of $391,995.
9. 5304,937,293, composed of expenditure against Parts I to VI1 of the budget of 3276,934,463 which includes-French m d Swiss francs expenditure translated at the standard rates of 4.90 m d 2.48 respectively to the dollar a c ! $28,OO2,7AQ against Part VIII, representins additional costs in French a ~ d Swiss francs at actual operat ional rates .as compared with the above-xent ioneci standard rates . Of the additional costs arising on currency fluctuztion, a.12 mount of $562,761 has been absorbed by Sectors, as decided by the Director4enera1, to ensure rnaxirnun economies in programme execution; ul amout of S741,594 relates to unliquidated obligations; the balm-ce or" 326,698,385 represents additiccel currency fluctuatior- costs on payinents effected, principally for staff casts.
Obligations incurred dLning +he 1979-1980 finacial period amounted to
BOC/86 - page 12
10. rates of exchange was 5276,934,463, of which $7,410,248 was for the Participation P r o s m e . is as r"ol1ows:
The total or' obligations incurred for the Regular Programme at standard
Participation P r o g m m e expenditure analysed by Appropriation Line
Education
Natural sciences and their application to development
Social sciences and their applications
Culture and communication
Copyright ; informat ion systems and services; statistics
Co4peration for develognent and external relations
Sub-t o t a1
Curreocy fluctuation attributable
1,293,192
985,114
899,363
2,977,592
651,285
603,702
Total Participation h-ogrmxne 5 7,501,9@
11. $305,329,198, leaving a budgetary surplus of S391,995.
The total of obligations incurred is within the revised zpprogriation of
St at ement I1
Unesco General Fund - Income 2nd Eqenditure Accout for the financial period ended 31 December 1980
12. The statenent presented shows contAbutions assessed on PIenber States together with actual other (niscellaeous) income brought to account for the financial period 1979-1980. Added to this income &re volmtarj donations to the reg-dlar budget totalling 589,198, approved by the Ekecutive Board. A comparison between the originzl budget estinates uld actual income realised is sho-wn on the statement.
BOC/86 - page 13
13. income ($29O,4OO, 000) includes unpaid contributions at 31 December 1980 amounting to $11,868,006 or 4.08 of the total assessed. new Member States received during 1980 against 1979-1980 assesments amounted to $139,285,858. 11. 1979, totalling $74.2 million in the first semester and 865.1 million in the second, as compared with 340.9 million second semester of 1979. during the entire year 1980, although certain advances were required by the General Fund from the Working Capital Fund during the Last quarter of the year, particularly in late October, Novsmber and early December.
It should be noted that the amount of assessments on Member States shown as
Contributions including those from
The rnoxthly totals of contributions received are shown on Ekhibit During 1980, the rate of receipt of contributions was more regular than in
in the first semesterrand 398.4 million in the The overall cash position continued to remain favourable
4. in the receipt of miscellaneous income during 1979-1980. At the close of the financial period, there was a net excess of other (miscellaneous) income over estimates of 57,745,766 arising principally under the heading 'Interest on invest- ments and exchange adjustments (net)', where 37,081,051 was received in excess of the original estimate. careful treasury mznagement and timely action taken as favourzble investment opportunities arose.
The good cash position has been significantly assisted by a favourable trend
This excellent result was achievzd as a consequence of
St at ement 111
Unesco General Fund - Stzternent of Assets and Liabilities as at 31 December 1980
Pres ent zt ion
15:. A change in pesentation of this staternen? has been made compared xith the preceding year. T3e statement now presents assets, liabilities, and surpluses in the vertical form more favoured by present-day readers of financial accounts than the previous horizontal or T-shape form. Moreover, the individual number of classified items has been reduced by selective compression to highlight significant figures.
Cash in hand and at bank
16. in current accounts, a totald $10,411 was held as cash in hand at Headquarters, and an amount of 31,195,514 was held in bad! accounts at Field Offices. As in the previous year, all bank current accounts operated by Unesco were pooled by currency (except those reserved exclusively for certain special accounts and trust funds) in order to reduce the overall number of ban!! accounts required. down by currency of current accounts held by Unesco for all programmes and accounts appears on Annex 1.1 to this Report.
Out of the total balance of 539,740,777, zn mount of 538,534,852 was held
A break-
17. Special arrangements exist whereby interest emtinlent to that zvailable on short-term bznk deposits, is credited on current bark balu-ces held in United States dollars, French francs and Pounds sterling. W a d s in currer-cies other than United States dollars u e taken into account at the official rstes of exchulge prevailing for United Natioos programes, as applied by Unesco at 31 December 1980.
BOC/86 - page 14
I
I- z 0 E
EXHIBIT I1
CONTRIBUTIONS IN MILLIONS
OF U.S.
DOLLARS
c
c' N
e9 c rv M o! 0
N
e3
'9 h
tf)
-l 1
I 1
I I
I I
0
In 0
:: tl
c
v, 0
m
D
D
N
BOC/86 - page 15 Contributions receivable from lernber States
I$. for %he current and previous financial periods are shown in Schedule 2 (Annexes 2.1 and 2.2) to this Report.
Details of the amounts due from Member States in respect of assessments
19. A comparison of the amounts of contributions wbich remained unpaid at the end of the last five financial periods is given below. Percentages indiczte the relation of the balance unpaid at the end of each finvlcial period to the total assessed for that period:
Period Amount assessed I3alance due at Percent age for the Deriod end of period
If the contributor whose rate in the scale of assessment is 25 per cent had psid its contribution in full before 31 December 1.976, the percent- of contributions outstanding for 1975-1976 would have been 3.68 instead of 28.55.
Capital -4ssets (Schedub 5)
20. The construction costs of the Headquatars Premises at Place de Fontenoy are shown zt 315,960,192. from the French Government at a nominal rent of Frmch frvlcs 10 per ax~urn an& the lease is for a period of 99 y e a s starting with the year 1953. of the l o a due to the French Govepnent as zt 31 Decenber 1980 for the construc- t ion of these premises, which is classified under long4 e m lia5ilit ies, mounts to FF9,344,790 equivalent to 32,099,953.
21. Also included under this hezding are the construction costs of the Hezd- quarters Fifth Building $7,898,954. The land on which the Fifth Building is located is rented from the French Government at a nominal rent of French francs 100 per annum and the lease is for a period of 84 years starting from 1 January 1969.
'91s lvld on which the buildings a e located is rented
The balance
22, On the bzsis of the latest insurulce valuation of F" 8,000,000, the Chgteau du Eois du Rocher aid. adjoiniTg premises are t&en iata account as at 31 December 1980 at 31,797,753, M increase of $464,492 over the corresponding figure for the preceding yezr.
23. The properties situated in Busnos Aires aqd in Mar del Plata, Argentina, received by way of donation in 1973, have been valued in the same manner as the Chgtezu du Bois du Rocher, namely l a d is included at z nominal valuation of S1 and structures are taken at insurance valuation equivalent to 31,364,325. Since 31 December 1980 the property at Mar del Plata with its contenks has been sold for a net mount equiyalent to some $964,000. After reimbursement of a advvlce of expenditure of $229,500 from the Working Capital h q d , a balance of some 9734,500 will be zvaila'ole for investment, the income from which may be utilized to defray operational expenses 07 the proDerty in %enos Aires.
BOC/86 - page 16
Liab i 1 it i e s
Unlicruidated obli,&ions $13,307,238
24. This mount represents the differenebetween the total obligations incurred (%304,937,203) and the disbursements effected w i n s t them during the financial period (3291,629,965). Appropriations remain mailable for the liquidat ion of 1979-1980 obligdtions until the end of 1981 in accordance with Financial Regulation 4.3.
Other assets and liabilities
25. the information appendix at the end of this document:
Analyses of the following assets and liabilities headings may be found in
(a) Accounts receivable and other debit balances
(b) Sundry credit Salances
(c) Interest-free lovls from Idember States
(d) Deferred income
St at em ent IV
Workinx CaDitd Fund
26. The General Conference at its twentieth session decided to fix the level of the Working Capital Fund for 1979-1980 at $16,800,000, the same level as for the previous biennium. Schedule 3 gives details of the mounts assessed on individual Member States and related advances received or outstanding as at 31 December 1980.
27. construction accounts, (excluding extra-budgetary accounts and interest-free loans from Xember States) is shown on M i b i t 111. based on the total of its own resources - General Fund (less advances for Construction accounts) plus Horking Cagital Fund is also shown on the grzph. that in three months out of twelve, the Working Capital tias required to make advances to the Gen?ral W d to avoid utilizztion of extra-budgetary funds or loans. At the end of the month of November 1980, the Working Capital F b d has advanced $7.4 million for this purpose. The irregular gattern in the monthly receipt of contributions, compared with average budgetary disbursements of some 512.2 million during 1979-1980 against the Re64ar Budget, shows the importvlce of an adequate Working Capital Fund composed of rezdily available cash resources.
The treasury situation of the General. F m d for 1980, less advaxes for
The cash position'of the Orgaizztion
It will be seen
St at ement V
Headauzrters Sixth aildine 1 28. The maximum mount authorized --/by the General Conference at its nir-eteenth
session for the construction or" the Sixth Building was ,FF106,636,200 plus interest on louls. At its twentieth session, however, the General Conference authorized the cost of additional work to improve the safety epplizaces of the 'auilciing. This work was to be carried out using funds still available in the construction 'oudget and only in the event of these funds being inadequate, ul mount I?ot exceeding F"781,OOO wzs to be drawn from the Working Capital b d for this purpose. 31 December 1980, ex2enditure on the building totalled $25,323,065, broken d o m between construct ion costs 522,376,781 (FY 104,062~84.4) a d interest on 10m.s S 5,946,284.
As at
3J '9 C/Res. 31.1 ~OC/R~S. 29.1
BOC/86 - page 17
EXHIBIT I11
.................
....................
...........
............
CA
.................
................
7
..................
7
.................
..................
...................... ......................
..................
.................... U
.................
'I
....................
BOC/86 - page 18
29. $14,458,144, donations of 81,754, outstznding loans received from the Caisse des d6p6ts at consignations of S10,123,362 (F’F 45,058,962) m d zm advvlce from the General Fund of $ 4,500,886. been contracted by the Orwization for this building am0ux-t in total to FY 76,000,000. Amortization of the cost of the building plus the interest charges will extend over seven financial periods up to 1986-1987.
Finance has been provided to 31 December 1980 thou& budgetarj appropriations
Covls underwritten by the French Government which have
Stat ement VI
Self-financinK Fmds
30 Statement Vi groups in tabular forn those special zccounts which htve bee3 established over the years to identify certain activities thzt suppod themselves from the reverue they generate. The Organization retains residual rights of owner- ship in the accumulatecl surpluses of these accomts.
31. excesses of income over e-xpenditure (comparative fi6ures are shown for the previous year), with the exception of the Publications a?-d Auditory and Visual Xzterial Fuad a d the Public Relations Activities Fund:
The operation of these funds for the year 1980 has resultec? in the following
Public Liaison Fund Philatelic and Numismztic Frogranme Unesco Coupon Programme
Publications and P-uditoq uld Visual IrIaterizl Fund
Funds-in-Trust Overheed Costs Account
Utilizztion of Headquarters F b d
Public Relations Activities Fund
104 391 75 204 707 739 964 752
(154 354)
940 130 128 079
(120 611) (39 793)
Public Liaison F’md
32. zccumulated bzlvlce of 3 2,157,692 before transfers to reserves, implementztion of 21C/Resolution 6/04 regarding trvlsfers to the World Federation of Unesco Clubs and Associations 2nd applicztion trasfers to miscellaneous income of the General Fund.
At 31 Decenber 1980 the Suzplus Accoci?t of the Public Lizison Fb.6 showed
of the finvlcial reglztions of the m d rewdicg
33. with the criteria w e e d ir̂ the interest of grudent finacial nari+pment. Se has also approved a trulsfer to the NGrld Federation of Unesco Clubs ut2 Associations of $205,700 which brings the total alloczted for this pupose to 2 400,000 since 31 DecernSer 1978. He has further qproved a trznsfer of $ 591,742 to nlscellaqeous income of the Generzl -Fund. He has decided to maintzin the level of wor!cFng ca7itel in the F u d 2.t a level of some S300,OOO thus leav;-ng zn urdisposed Salmce of 3800,000 which he proposes to allocz$e to the Specie1 Account for Increased did to Developins Countries (after consultation with the Ekecutive Board at its 112th Session) .
The Director-Gecerzl ‘nzs a2proved vaious trznsfers to reserves in accorhce
BOC/86 - page 19 Fublicztions and Auditory and Visual Material Fund
34. The Publications a d Auditory and Visual Mzterial Fund would have shown an operationzl excess of income over expenditure for the year of 3 201,750, had expenditure of S 212,051 incurred in the financing of ir-novations and improvements in publication series and corrmunication material in accordace with Regulation 8 of the Fund not been charged to the income and expenditure account. The Executive &ad hzs wthorized a total of 8800,000 for this purpose which should not be considered as operational expenditure in the noma1 sense. The cumulative expenditure to date against the sum so authorized mounts to 5295,186. The excess of expenditure over income of $10,301 for 1980 has been deducted from the surplus of the Fund brought forwad from the previous year of s2,007,610, which lezves a. net surplus of Sl-,997,309 to be carried foryard to 1981.
Public Relations Activities Fund
35. Fund of 3120,611 was caused principally by the settlenent of an outstmding clain relating to the Venice Week held in previous years of 367,176 and to a drop in receipts from szles of records for 1980 of 3564,949 compaed with the year 1979. Expenditure in 1980 remained at much the saxe level as in 1979. “he excess of expenditure over income has been deducted from the suqlusd the F’und brought forward from the prwious year of $187,390 which after prior year’s adjustments lezves a net surplus of $70,117 on the Fund at 31 Decenber 1980.
Tfbe excess of expenditure over income on the Public Relations Activities
Statement VI1
Welfare Fm-ds
36. established in connection wikh staff welfare zctivities. However, a further sub- grouping has been made to differentiate betveer_ the Medical Benefits Fund, Staff Compensation Fund a d Staff Housing Loan Ebnd, in which the Or,mization retains residual rights of ownership (5@ only for the Nedical Benefits Fund since members contribute on an equal basis with the Organization), and basic Staff Funds which are held in a trustee capacity nvnely the Unesca Staff Savings arid Loan Service, Unesco Commlssvy Fund and Restaurant Services.
This statement soups in ta’mlar form special accounts that have been
37. The operational results of the funds shown on Statement VI1 for the year 1980 compare to the 1979 results as follows:
1980 3 s
UNXSCO FUNDS Medical Benefits Fund 922 523 1 319 286
Staff Housing Loan F m d (interest paid to General Staff Compensat ion Fund (53 809) 22 679
m d ) 71 335 62 602 STAFF -WTDS Unesco Staff Savings and Loan Service Unesco Commkary Fund Unesco Restzurant Services
Staff Comuensat ion Fund
38. over income of $53,809. ments that were higher than usual together with an exception21 ckzrge of SIO,G00 to cover compensation risks 02 group flights in connection with the General Conference in Belgrade. Xoreover the trahsfer from the Regular Budet to the FLqd
The operztion of this fund during 1980 resulted in an excess of emenditure This deficit resulted froiil uninsured compensation pzy-
BOC/86 - page 20 was reduced to $53,696 compared with $120,461 in 1979 for reasons of economy. This excess of expenditure over income has been deducted from the accumulated suqJus brought fomard from 1979 and leaves a surplus or' $41,183 to be carried forward to future years.
Staff Housine Loan Fund
39 a the maximum sum available for housillg loans to staff members to $2,500,000 (20C/Res. 28.1). The balance of loans outstanding as at 31 December 1980, FF 6,938,475 (81,559,208), is below the ceiling authorized by the General Conference. However, it should be noted that in addition, loans grvlted but not yet taken up at the end of the yeas amounted to FF' 1,490,000 (3334,831). loans tzken up and promised at 31 December 1980 totalled $1,894,039. The Director- General has decided that the increased ceiling should be used in a prudent a d progressive manner.
At the 20th session of the General Conference, it was decided to increzse
Thus, the amount of
40- Housiag loans are made available to staff members at subsidized rates of interest. per cent with mortgage and 7 per cent per annum without mortgage. subsidy involved cannot be exactly quantified in view of the vzriable rates of interest available to the Orwization lor short-ten investments.
Since 1 January 1971, these rates have been fired for new loans at 5.1 The mount of
41. the balance in case of the death or total permanezt disability of the borrower; p& of the premium being paid by the staff member and included in the rate of interest charged, and part by the Organization out of the Staff Housing Lozn Fund.
Eousing loans to staff are covered by an icsurance Folicy which guarurtees
Unesco Comnissam !Fund
42. General by a Connittee of Manapment elected Srom among the Unesco staff. m e Orgaaization makes an indirect subsidy to the Commissary in that it does not &are rent for the premises occupied or charge for electricity m d certain other services supplied.
The Unesco Conmissary is administered under the authority of the Director-
Unesco Restaurant Services
43. in an excess of expenditure over income of 364,691, which has been deducted from the surplus brought forwzrd from the previous year of 585,888. Services have suffered a serious loss of income in 1980 due to the holding of the Generd Conference away from Headquzrters. services is being closely followed.
The operation of the Restaurvlt Services during the yezr 1980 has resulted
The Restaurant
The finzncial evolution of these
44. Unesco supports the Restaurvlt Services in th2t:
(a)
(b)
it does not chazge rent for the premises occupied
a subsidy of 347,565 has been effectively zllocated for the years 1979-1980 towards the cost of utilities and maintenance
it also participates in the cost of major repairs to, and replacement of, kitchen equipment.
(c)
BOC/86 - page 21 Stat ement VI11
Specizl Accounts and Trust Funds
45. year the balances et the beginning of the year, the receipts and disbursesents effected during 1980 and the balances at 31 December 1980 in reqect of s9ecial accounts mainly financed from assessed or voluntary Government contributions and trust funds administered by the Organization.
This consolidated statement presents in the same rnvlner as in the previous
46.. effected and balances outstanding at 31 December for the last five years is given below:
A comparison of the contributions and other amounts received, disbursements
It should be noted that expenditure increased by $9,004,753 or 3@ ii 1980 compared with the previous year.
47. The following new accounts have been estzblished during the ye= 1980:
Projects financed by UN sources
UN Trust Fund for SudanoSa3elia.n Activities
Technical Assistance Dro.ject s finvlced by Lozns/Grant s from Institutions
(i) African Development Bulk: Guinea-Sisszu (ii) Inter-American Development Bank: Trinidad and Tobago
Self-Benefitinq Projects
( i) Arab Petroleum Training Institute (ii) Orgmization of the Islamic Conference (iii) Sri ~ ~ n k d
Donated F-rojects
(i)
(ii) Netherlands Trust Fund
Japanese Shipbuilding Industrj Foundation endowment for Unesco Prize for Peace Education
(iii) ~ona. Literacy Prize
Funds for Cultural Cameiqs, Voluntary Contributions me International ApGeals
(i) National Literacy Canpaign in Nicazsgua. (ii) Safeguarding of Historic Nonuments Of Malta (iii) Special Account for Assistace in the Event of Nttural Disaster (iv) Special Account for Fellosrship (v) Special account for Volmtarj Contributions Korea - Contribution to the
Study of the Effect of Rapid Socizl Changes of the Status of 'domen ii Arab and Asim Countries
F=ogmmie for Palest inian Students
(vi) Trust Fund for Preservation 05 Suld.lothai (vii) Trust P u d lor Salaguzding 05 Xozunents or' Zaiti
BOC/86 - page 22 Ex-Crat ia Payments
48. In accordance with Fiaancid Regulztion 10.3, the Tollowing ex-gratia payments aze hereby reported:
Regular Proqamme
Payment to a.n Ekecutive Board Member to assist him to overcome financial difficulties that arose in circumstances outside his control
Papent to two local staff members.in a Regional Office I?ot entitled to m y Pension Scheme
Pa.Jment to victims of a bomb attack at a Unesco Club
s -
57 000
4,000
6,000
BOC/86 - page 23
FEPORT OF THE EXTERNAL AUDITOR ON THE ACCOUNTS OF UNESCO FOR THE TWO-YEAR FINANCIAL PERIOD
ENDED 31 DECEMBER 1980
General
1. My examination has been carried out in accordance with the Financial Regula- tions of the Organization and the "Additional Terms of Reference Governing External Audit'' appended thereto. I have also reviewed the results of the examina- tion carried out by the Internal Audit Division of the Inspectorate-General.
2. Statements I and I1 of these accounts embody all transactions relating to the two-year financial period 1 January 1979 to 31 December 1980. Corresponding stacements relating to the interim period 1 January to 31 December 1979 have already been certified and my observations upon them were contained in my Report for that period. I have reported separately on the statement showing, as at 31 December 1980, the status of the funds advanced by the United Nations Develop- ment Programme.
3. In the following paragraphs I comment on some of the more important matters arising from my examination. Some of my comments, e.g. in the section on currency fluctuations, are intended to provide relevant information on matters likely to be of general interest. Other sections draw attention to aspects of the Organization's administrative and operational activities where I consider that improvements are possible.
Statement of Appropriations etc. (Statement 1)
4. Parts I to VI1 of the Programme and Budget for 1979-1980 amounting to $276,884,000 were calculated on the basis of the US dollar/French franc exchange rate of $1 = 4.90 French francs and the US dollar/Swiss franc exchange rate of $1 = 2.48 Swiss francs. However, on the basis of the exchange rates of $1 = 4.35 French francs and $1 = 1.63 Swiss francs prevailing in October 1978 the appropriations for 1979-1980 were increased by $26,116,000 under Part VI11 of the budget, giving total appropriations of $303,000,000. This was approved by the General Conference in the Appropriation Resolution (20 C/Resolution 8.1) . During the biennium the Executive Board approved the applicatioa of donations of $89,198 and also of $2,240,000 in respect of additional agency overhead costs recoverable from the United Nations Development Programme, thus increasing the total of available appropriations to $305,329,198. Obligatior<s of $304,937,203 were incurred during the period leaving an unobligated balancp of $391,995 at 31 December 1980. Of the total of obligations incurred, $297,435,259 was in respect of the regular programme and $7,501,944 was for the participation programme; of these amounts $12,197,899 and $1,109,339 respectively were unliquidated at the end of the biennium.
Currency fluctuations -
5. Much of Unesco's expenditure is in French or Swiss francs but is accounted for in US dollars, so that variations in exchange rates affect the level of expenditure expressed in US dollars. The Appropriation Resolution required expenditure to be charged to Parts I-VI1 of the 1979-1980 budget at the exchange rates on which those Parts of the budget were calculated; but provided that if the
BOC/86 - page 24
dollar depreciated below those rates, the Director-General might use the provision made in Part VI11 of the budget to cover fluctuations in the value of the US dollar.
6. For most of the biennium, however, the United Nations operational rates of exchange for the US dollar proved to be lower than the rates on which the provision in Part VI11 of the budget was based. In October 1980 the Director-General sought the approval of the Executive Board to meet consequential additional costs of $1,700,000 out of savings in staff costs on Parts 1-111 of the budget. The Board approved the transfer of this amount to Part VI11 of the budget at their 111th session; and at their 112th session in May 1981 they approved a further transfer of $562,761 to Part VIII, which was made from Parts I-VI1 prior to the closing of the Accounts. Appropriations in Part VI11 of the budget were thus increased to $28,378,761. Allocations from this provision amounted to $28,002,740, leaving a balance of $376 , 021 which formed the major part of the total unobligated balance of appropriations at the end of the biennium (Statement I).
Income and ExDendi ture Account (Statement 11)
7. Income for the biennium totalled $313,074,964 and expenditure $304,937,203, producing an excess of income over expenditure of $8,137,761. This comprised (i) the budgetary surplus of $391,995 which will be surrendered in due course to Member Governments in accordance with Financial Regulation 4.3; and (ii) the amount of $7,745,766 by which other income exceeded the estimate: in accordance with Financial Regulation 5.2 this will be taken into account in assessing contributions from Member States for the period 1984-1985.
Statement of Assets and Liabilities as at 31 December 1980 (Statement 111)
8. As at 31 December 1980 the General Fund held cash balances of $39,740,777, of which a net amount of $12,849,032 was due to Special Accounts and Trust Funds and $1,167,320 was due to the International Institute of Educational Planning, leaving $25,724,425 as a working balance for regular programme activities. Of this balance, a net amount of $15,366,247 was provided by other Unesco funds on which surpluses are regarded as available for use by the regular programme, and $5,650,000 represented interest-free loans from four Member States. If these amounts had not been available, the regular programme cash resources at 31 December 1980 would have amounted to $4,708,178.
9. Schedules 2 and 3 show that at 31 December 1980 contributions then due from Member States totalled $12,447,200. Of this $1,680 related to the Working Capital Fund, $539,762 to the regular budgets of earlier financial periods and $11,905,758 to the 1979-1980 regular budget. At the end of 1980 total arrears of contributions less prepayments of $1,093,394, thus stood at $11,353,806 compared with $1,455,669 at the end of the previous biennium and $7,613,689 at 31 December 1979.
Public Liaison Fund (Statement VI)
10. The Financial Regulations of the Public Liaison Fund provide that surpluses arising on the Fund, not required for its sound administratim, should be transferred to the General Fund as miscellaneous income. Unesco General Conference resolutions 20 C/6/32 and 21 C/6/04, however, authorized the Director-General to use such surpluses to promote the operations of the World Federation of Unesco Clubs and Associations.
BOC/86 - page 25 11. The accumulated surplus on the Public Liaison Fund up to 31 December 1980 amounted to $2,141,707. Of this, $244,250 has been transferred to the Fund's reserves, $591,742 to the Organization's miscellaneous income and $205,700 to the World Federation of Unesco Clubs and Associations, leaving a balance of $1,100,015. In May 1981 the Executive Board approved a proposal by the Director- General, in view of the size of this balance, to transfer $800,000 to the Special Account for Increased Aid to Developing Countries. At the same time the Director- General undertook to consider the appropriateness of the provision in the Fund's Financial Regulations governing the treatment of surpluses, and to submit revised Financial Regulations to the Board at a future session.
Language allowance
12. Unesco pays language allowances totalling about $250,000 a year to staff members in the General Service category who have passed proficiency tests in a working language which is not their principal language. The current rates at Headquarters are 1,800 French francs per annum for one language and 2,700 French francs per annum for two or more languages.
13. The present system of a flat rate language allowance was introduced in 1965 fo.llowing a survey in 1964 of the best prevailing rates paid in Paris. The allowance was intended to assist recruitment and to reward staff members for a level of proficiency in a second language higher than that reflected in salary scales. The 1964 survey showed that although outside employers paid staff for using a second language, the linguistic standards were lower than those required by Unesco. However, the job descriptions used by the International Civil Service Commission (ICSC) in a salary review survey in 1978 required a very good know- ledge of one language and a good knowledge of a second language in every case. The Commission's Secretariat concluded that as all the salaries included in the survey were for bilingual jobs, no additional accountneedbe taken of the language requirement of Unesco posts. But as the Commission had previously decided to review as soon as possible the principles and conditions governing the payment of separate language allowances, they recommended, and the Organization agreed, that in the meantimethe allowances in Paris should remain unchanged.
14. In view of the evidence of the 1978 ICSC survey that language allowances may duplicate an element already taken into account in basic salaries, I asked whether the Organization considered that they were still justified. The Organization informed me that, in order to qualify for a language allowance, staff members were required to sit a proficiency examination at a substantially higher level than the tests used in the selection of bilingual secretaries. The Organization did not wish to prejudge the outcome of the proposed ICSC review and would consider the need for the allowance in the light of the Cod-ssion's conclusions. I note, however, that it is some three years since the Commission decided to carry out the review, and I trust that the Organization will make every effort to have this matter resolved as promptly as possible.
Fee contracts
15. A fee contract is an agreement for the performance of specific tasks for a fee. Most contracts specify the dates for the completion of the work and for the submission to Unesco of reports, financial statements etc. Payments under fee contracts may be made in advance of work being done or byAnstalments.
16. During 1980, the Organization reviewed all obligations raised during the 1977-1978 biennium which were still unliquidated at 31 December 1979. The review showed that for many fee contracts the required final reports or financial
~ 0 c / 8 6 - page 26 statements had not been received. My staff later examined fee contracts awarded during the 1979-1980 biennium. In several cases, there had been delays of up to twenty months before the Organization received the documentation due under the contracts.
17. In reply to my inquiries the Organization stated in March 1981 that the total amount paid during the last two biennia on fee contracts for which final reports or financial statements were still outstanding amounted to some $1.5 mil- lion. The Organization was satisfied that services had been rendered to justify $0.5 million of these payments. Although this left a balance of $1 million which was not yet justified by the services rendered, the Organization oonsidered that most fee contracts were executed satisfactorily. However, the increased number of fee contracts placed over the years, the expansion of Unesco's activities and the increased number of Member States involved tended to complicate their comple- tion. The Secretariat htid prepared comprehensive lists of contracts outstanding from the 1977-1978 and 1979-1980 biennia and would take all appropriate steps to expedite their completion or to recover amounts paid to contractors which were not justified by the services rendered. I welcome the measures proposed by the Organization to bring these contracts to a satisfactory conclusion.
Purchases and stock control of printing paper
18. In 1975 Unesco's Internal Audit Division reported that stocks of printing paper represented two years' usage and recommended a reduction in the level held. Stocks were accordingly reduced from $462,283 at 31 December 1975 to $291,582 at 31 Decemkr 1976. However, a recent examination by my staff showed that by 31 December 1980 stocks had risen again, to $850,000. In several cases large quantities of paper had remained unused for periods of up to four years mainly because the paper sizes were unsuitable for current publications. Most of this slow-moving stock, valued at $287,959 at 31 October 1980, was stored in a commercial warehouse at a cost of some $19,000 per annum.
19. The Organization informed me that it considered it prudent to hold a minimum of six months' stock of paper used for periodicals and priority publications. The current level of stocks represented about one year's usage of all types of paper and the Organizaticn would examine whether old stocks could be adapted to meet current requirements. It also intended to see whether a comprehensive system of accounting, which would assist in provisioning, could be devised for stocks of paper. I welcome the steps being taken by the Organization towards reducing stocks of paper and thereby reducing both the amount of capital tied up and the cost of storage charges.
Reimbursement of income tax
20. Some Member States levy income tax on emoluments which theirnationals receive from Unesco. The Organization reimburses to staff members the minimum amount of tax due and recovers an equivalent amount from the Member States concerned.
21. Most of the reimbursements by Unesco relate to income tax lkvied by one government. Under an agreement made in 1976 the sums due from the government are recovered by Unesco in arrears. Between 1976 and 31 December 1980 the Organization paid some $4.2 million to its staff in reimbursement of this govern- ment's tax but by the end of 1980 it had recovered only some $1.5 million of this. The loss of interest to the Organization during 1980 on the sums outstanding amounted to about $250,000. In addition, Unesco estimated that the cost of administering the tax reimbursement arrangements was $78,000 per annum.
BOC/86 - page 27 22. In September 1980 Unesco expressed concern to the government about the increas- ing sum outstanding and proposed advanced payments by the government on the basis of quarterly or half-yearly estimates. Unesco await a response to this proposal, but have informed me that they recovered a further $1.25 million in March 1981. Meanwhile, they will continue to send quarterly requests for prompt settlement and will participate fully in discussions in the United Nations Consulta- tive Committee on Administrative Questions about a possible approach to the govern- ment on the cost of administering tax reimbursement arrangements.
Review of computer installation
23. The Bureau of Data Processing Services is responsible principally for the computer system design, systems analysis and programming for Unesco's information services which include financial management, budget and accounts and payroll systems. During 1980 my staff carried out a review of the controls and procedures governing the management and security of the computer installation.
24. The review showed that there were two main weaknesses: the documentation of programs was not adequate in all cases; and the Bureau's arrangements on which the development of the major systems currently in operation had been based did not accord with the systematically planned approach which is now generally accepted as essential to the efficient development of major computer systems. Following the review, my staff suggested improvements which did not require major changes, but which would strengthen further the security and control of the installation.
25. In reply to my inquiries the Organization welcomed the suggested improvements in proce'dures and controls; recognized that program documentation could be improved; and told me that the Bureau proposed to extend to systems already in operation a method of common program documentation which it had recently begun to adopt. The Organization accepted that current standards for the development of computer systems should be introduced and informed me that it was considering establishing a Committee for Computer Systems Policy. I welcome the Organization's proposals and stress the importance of ensuring that the various phases of development of major computer applications are adequately co-ordinated and monitored in accordance with current standards.
Ex- grat ia payments
26. Five ex-gratia payments totalling $15,000 were made as described in paragraph 48 of the Director-General's Financial Report. I have examined these cases and found the payments reasonable in the circumstances.
Supplies, equipment and stock records
27. supplies, equipment and stocks with satisfactory results.
My staff carried out a test examination of the Organization'srecords of
I wish to record my appreciation of the willing co-operation of the officers of the Organization during my audit.
6 August 1981 Douglas Henley (Comptroller and Auditor General
United Kingdom)
External Auditor
~oC/86 - page 28
CERTIFICATION OF FINANCIAL SPATEDENTS
The appended Statements, numbered I to IX, are
Certified correct
................. Gilles de Leiris Comptroller a.i.
Approved
................... Amadou-Xahtar M' Bow
CEXTIFICATE: OF FXTEFNAL AUDITOR
I have examined the appended financial statements, numbered I to IX, cf the Organization for the financial period ended 31 December 1980. I have obtained all the information and explanztions that I have required, and I certify, as a result of the audit, that, in my opinion, the financial statements are correct.
Douglas Ernley
(Comptroller and Auditor General, United Kineom)
Ext ernal Auditor
BOC/86 - page 29
SIGNIFICANT ACCOUNTING WLICIES OF W S C O
1. ALL FUNDS
(a) Unesco accounts are maintained in accordazlce with the Financial Regula- tions of Unesco as adopted by the General Conference, the rules formulated by the Directorqeneral as required under the regulations, special regula- tions for Trust F'unds, Reserve or Special Accounts established by the Director-Cenerzl, procedures issued in the Unesco Manual, administrative instructions issued by the Comptroller and in conformity with generally accepted government accounting principles.
2.
(b) Unesco does not present a consolibted statement of income and expenditure or assets and liabilities but a note to the statement of assets and liabi- lities of the General Fund records that Unesco has residual rights of own- ership in all Self-financing funds and those Welfare funds not held in a trustee capacity.
(4 Translation of currencies. in United States dollars. Accounts maintained in other currencies are converted into United States dollars zt the time of the transactions at operational rates of exchange estzblished for United Nations programmes as applied %y Unesco. At yearend, accounts e,qressed in currencies other than United States dollars are translzted at the applicable rates of exchange then prevailing. disbursements in French francs and Swiss frzncs are translated at the con- stant rates of FF 4.90 and SF 2.48 respectively to one U.S. dollar and the difference betueen the translation at standard and operational rates of exchange is transferred to a separate appropriate line of the Budget; U- liquidated obligations are sinilarly brought to account at the closure of the financizl period.
The accounts of the Organization are presented
For the Regulzr. Budget of the Orwization all
(a) The financial period of the Organization is a biennium and consists of two consecutive calendar years.
(b) The income and expenditure and assets and liabilities are recorded and re-- ported on the accrual basis of accounting.
No provision is made for accrued annual leave, repatriation grvlt entitle- ments or to meet contingencies under the Staff Compensation Plan, since funds are provided for in the budgetary appropriations.
(c)
(d) Income other than assessed contributions or donations to the budget.
(i) Interest on investments of the General Fund and Working Casita1 Fund is reported as rniscellzneous income. On the closing of the zccounts at the end of each financial period, the balzice of the exchange variation account arising principally from con- version of currencies is added to or deducted from interesk earned.
(ii) Refunds of expenditure which had been charged in the sane fi- nancial period against the budgetay accouts are credited against the same accounts, but refxnds of ewenditure relating
BOC/86 - page 30
to prior financial periods are credited to miscellaneous income.
All moneys accepted for purposes specified by the donor have been treated as trust fmds or special accounts. moneys accepted in respect of which no purpose is specified have been treated as miscellvleous income.
However,
The proceeds from the sale of surplus property are credited to miscellaneous income.
Part refunds of pension contributions ("$ of pensionable remun- eration) in respect of participants withdrawing within five years are credited to miscellaneous income received in the first year of the biennium, but refunds received in the second year of the biennium are credited to the Regular Eudget.
Contributions from the United Nations Development Progranme to Unesco for Agency Overhezd Costs of the current fimncial per- iod are treated as other income because related overhead cost expenditure is integcated with that of the Regular Budget.
Any excess or deficit in miscellaneous income ds compared with that estimated is carried fordud and adjusted a@nst miscel- laneous income of the first avzila'ole future finurcial period.
Fixed assets - Furniture, equipment, and motor vehicles are not included in the assets of the Organization. Acquisitions are charged w i n s t budgetary zccounts in the y e a of purchase. However, the total cost price of a11 fixed zssets held by Unesco is shown as a footnote to Statement 111.
CaDital assets - Buildings are reported under the historical cost conven- tion except for donated properties where land is shown at nominal vzluation znd structures zt insurance valuation. No provision is made for deprecia-- tion of buildings. Kzjor construction in progress is shown on a separate account and is capitalized when the groject is completed. Maintenace and repairs are charged against the appropriate budgetary account s.
The finvlcial period of these funds is the calendar year.
The income and expenditure 2nd assets and liabilities or' these hnds are recorded and reported on the accrual basis of azcounting.
SPECIAL ACCOUNTS MID TRUST F'UNDS
These axe reported annually, on the receipts and pqments basis of accounting.
Provision for repatriation grat entitlements is established in a Teninal Payments Fund by appropriate trv-sfers from Special Accour,ts a d eust Funds.
A bds-in-Trust overhezd costs account has been estzblished to pemit cen- tral administration of sJpport costs chsrged to tnst f m d s and special ac- counts in accordance with relevlnt weernents and/or finvlcial reglstions.
BoC/ 86 Stat emen t
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St at ement I11 W&CO G W m
STATEXEHT OF A S W S AND LIABILITX3S AS AT 31 DECFEER 1980 (expressed in US dollars)
ASSEZS
Current assets Cash in h a d and at bvlk (Schedule 1) Contributions receivable from Member States (Schedule 2) Accounts receivable and other debit balances (Appendix) Due from other funds (Schedule 4) d
s -
39 740 777 12 445 520 7 926 383 1 428 055
Total current assets
Lonq-t ern as set 3 Housing Loan F b d (Statement VIII) Advances to finance capital expenditure not yet amortized Capital assets (Sche&ule 5)
Sudgetary surpluses (Schedcle 6) Investment in capital -4sset s (Scnechle 5)
855 576 24 921 273
3 25 777 869
Notes ' n e s c o retains residud rights of aim-ership in the net rssets of the funds
tabulated in Statement 7T and the following I-ielfrre Fuxls trbul=ted in Statement VII: Xsdiczl Senefits Fmd, Staff Coxpensat ion Fu.?nd,St~ff Housiq Loan Fund.
at cost price to $9 110 513. bf Izwastment in eqigrnent, furnitwe ancl rrotor vehicles as at 31.12 .l980 a:.ount ed
BOC/ 06
Statement IV
ST- OF ASSETS, LIABILITIXS AND PRINCIPAL OF "€E FUND AS AT 31 DM=WBER 1980
(Rpressed in US dollars)
Cash at bank (Schedule 1)
Advances receivable from Member States (Schedule 3)
Advances made for self-liquidating expenditure
Advances for improvement and extension of conference facilities and dension of office accomnodation at Headquarters
76 228 356
1 680
217 344
364 380
Total assets 16 811 760
LIBBILITIES
Advances from new Member States (Schedule 3) 11 760
FKLNCIPAL OF THE FUND 16 800 000
BOC/86
Stat ement V
BEADQUAR~S SIXTH BUILDING STATEMENT OF EXFENDITURE UP M 31 DECEMBER 1980 AND STATENEXT
OF ASSETS BND LIABILITIES AS AT 31 DECEMBER 1980 (&pressed in US dollars)
STATEMENT OF EXPENDITURE
CONSTRUCTICN COSTS Building costs
Contracts for preparation of site Architects a?ld consultants Building contracts Art decoration Purchase of equipment and fixtures Other expenses
ASSETS Cash in hand Sundry debit balvlces Construction costs to date
28 323 065
122 234 564
28 323 065
Total assets 28 557 751
LIABILITIES Loan interest payable Sundry credit balances Due to General Fund Loans due to French Government
315 008 1 599
4 500 886 10 123 362
Total liabilities 14 940 855
EXCESS OF ASSETS OVER LIABILITIES
Represented by :
MEMBER STAT3S' EQUITY Budgetay zppropriations Donat ions
Less : Exchange vzriztion accout
13 616 896
14 458 1 4 4 1 764
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STATEI4ENT IX( cont inued)
SWC1A.L ACCOUNT FDR 'E3 INTERXATIONAL INSTITUTE FOR EDUCATIONAL PLANNING Income and Expenditure Account for the year ended 31 December 1980
Statement of Assets a d Liabilities as at 31 December 1980 (Expressed in US Dollars)
INCOME AND E m D I W ACCOUNT INCOME CONTRIBUTIONS RECEIVED Unesco Regular Programme Member States Belgium Canada Denmark Finland Germany (Federal Republic of) Iraq Ireland Norway Sweden
Iiscellaaeous Income Transfer from Special Accoiurt for Research Aid in Developing Countries
TOTAL mcom Deduct : EXPENDIrn 2/ Programme Costs General Management and Addnistration
TOTAL EXPENDIT(R3 EXCESS OF SXP!DJDITEE OVZl INCOl43 FY)R TE YZAR Prior Year' s adjustments Gain on Liquiaation of Previous Year's Obligation9 Surplus as at 1 January 1980 U PLUS AS AT 31 i ~ c m i ~ ~ 1980
ASSXTS Cash in Band Accounts Receivable Due from General Fund
TOTAL ASSETS
Deduct : LIAaILITIE
Accounts Payable Trainee' s Special Accomt s
SURPLUS AS AT 31 DXEX3ZX 1980 TOTAL LIABILITIZS
ExpendiPe
71 505 192 308 78 335 35 616 530 365
g 000 22 716
101 916 A62 814 1 504 575 3 092 si
216 668
110 000 3 419 529
3 215 645
(557 174)
157 002 22 052
S --%P 41 540
28 087 257 A61
1 167 320 1 452 868
698 148 3 011
735 169 1 036 328 S 416 540
S.ee details in Statement of appropriations for the year ended 31 December 1980. s/ Investment in equipment and fL-niture at cost price as at 31 December 1980 mounted to 3101 891
Unliquidated obligaafions on Special Accounzs at 31 December 1980 mounted to S75 375
BOC/ 86
Schedule 1
C m IN HAND AND AT BANK AS AT 31 DECEMBEli 1980
Cash in hand at headquarters
Cash at bank with field offices
Bank current accounts (Annex 1.1) 4
Bads deposit accounts Y
Working Capital Unesco General F b d E h d s 8
- lo 411
- 1 195 514
3 193 814 38 534 852
13 034 542 - 16 228 356 39 740 777
Notes : 4/ Special arrangements exist with certain banks, principally for U.S. dollars, Pounds sterling and French francs, whereby interest equi- valent to that available on short term bank deposits is obtained.
All deposit accounts axe held in U.S. dollars.
30C/ 86
AIlxlex 1.1
BANX CURREST ACCOUNTS AS AT 31 DECEMBER 1980
~~~
Currency specification Amount in Amount in local currency U.S. dollars
United States dollars French francs Algerian dinars Austrdian dollars Belgian francs Brazilian cruzeiros Bulgarian leva Canadian dollass Cuban pesos Czechoslovak korunas Danish boner Egyptian pounds Finnish markka German Democratic Republic) marks German t Federal Republic) marks Ghanian cedis Hungarian forints Indian rupees Italian lire Japanese yen Netherlands guilders New Zealand dollars Norwegian kroner Polish zlotys Romanian lei Spanish pesetas Swedish kronor Swiss francs USSR roubles United Kingdom pounds Other currencies
Notes : 9 As in the previous year, all of the above currencies remain pooled. The overall position of the major f b d s vis&-vis these zccounts as at 31 December 1980 is as follows : $
Unesco General Fund Working Capital Fund Medical Benefits Fund United Nations Development Progranme 2 680 423
44 685 971
38 534 852 3 193 814 276 882
BOC/86
Schedule 2
CONTRIBUTIONS RECEIVABLE FRON STATES AS AT 31 DECENBX 1980
Current Prior f inanc id financial period per io ds Total
( h e x 2.1) (annex 2.2)
Contributions receivzble as at 1 January 1979
Contributions assessed 1979-1980
Less : Paid azd other credits
- 290 539 392
3 680 860
- 3 680 860
290 539 392
290 539 392
278 633 634
3 680 860
3 141 098
294 220 252
281 774 732
Contributions receivable as at 31 December 1980 1 1 905 758 539 762 12 4.45 520
BOC/86
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Anflex 2.2
CONTRIBUTIONS RECEIVABLE
PRIOR FINANCIAL PERIODS
Member States Assessed Paid and other credits Balance due
1975-1 976 Central African Republic. 32 576 Chad 32 576 p=ww 32 576
- 32 576 - 32 576 - 32 576
97 728 - 97 728
1977-1 978 Central Africaa Republic 43 260 - Chad 43 260 -
398 Democratic Kampuchea 43 260 Grenada 43 260 Iran 908 460 865 836 Nicaragua 43 260 14 839 P = W W
- 43 260 -
43 260 43 260 42 862 43 260 42 6-24 28 421 43 260
1 168 020 881 073 286 947
1975-1 976 Grenada 32 576 27 360 5 216
BOC/ 86
Annex 2.2 ( continued)
Assessed Paid and other credits Balance due
ASSOCISTE KEMEERS
7969-1970 British Eastern Caribbean Group 14 310 14 212 98
1971 -1 972 British Eastern Caribbean Group 16 260 - 16 260
1973-1 974 British Eastern Czribbean Group 23 288 23 288
1975-1976 Brit ish Ezst ern Cazibbean Group 16 288 16 288
1977-1 978 British Eastern Caribbean Group 21 630 21 630
TOTAL COHTRIBUTIONS RECEIVABLE PRIOR FINANCIAL FEZIODS 539 762
BOC/86
Schedule 3
DEPOSITS TO "HE WO-G CAPITAL F'UND AS AT 31 DEXXXHER 1980
Member States Paid and Balance other credits due Percent age Assessed
AfghanistaP Albania Algeria Angola Brgeatina Australia Austria Bahrain Bangladesh Barbados Belgium Benin Bolivia Brazil Bulgaxia Eunna Burundi Eyelorussian SSR CanaAa. Cape Verde Central African Republic chad Chile China Colombia Comoms c o w Costa Rica Cuba cyprns Czechoslovakia Democratic Kampuchea Democratic People's Republic of Korea Democratic Yemen Demark Dominican Republic Ecuador
El Szlvador Ethiopia Finland fiance Gabon Gambia German Democratic Republic Germany, Feder& Republic of Ghana Greece Grenzda Guatemala Guinez Guinea-Bissau GUyt?a Haiti Honduras EWgulJ Icelad In& a
Member St at es Paid and Balance other credits due Percentage Assessed
Indonesia Iran Iraq Ireland Israel Italy Ivory Coast Jamaica Japan Jordan Icenya Kunait Lao People's Democratic Republic, Lebanon Lesotho Liberia Lnrembourg Madagascar Malawi Nalaysia Mali Malta Mauri t ania Mauri t ius Mexico Monaco Mongolia Morocco Xozambique Nepal Net herlaads Beu Zealand Nicaragua Niger Figeria Norday OUlFUl Pakistan Panama Papua New Guinea -ww Peru Phil ipoine s Poland
Qatar Republic of Korea Romania Rwanda San larino Saudi Arabia Sene& Seychelles Sierra Leone Singapore Socialist People's Libyan Arab Jamahiriya Socialist Republic of Viet Nam Somalia Spain Sri Laaka Sudan Surinase Sua il and
Member States Paid and Balance other credits due Percent age Assessed
Sweden Swit zerlaud Syrian Arab Republic Thailand Tom Trinida.6 and Tobagu Tunisia *key Uganda Ukrainian. SSR USSR United Arab &tirates United Kingdoom United Republic of Cameroon United Republic of Tamania United States of America lJpper Volta Uruguay Venezuela Yemen Arab Republic Yugoslavia Zaire Zambia
- - - - - TOTAL MMaER STATES 100 .oo 16 800 000 16 800 000 -
Botswana Dominica Equatorial Guinea Kddives Saint Luc ia Sa0 Tome and Frincipe Tonga Zimbabue
TOTAL MZXBEZZ STATES
.O1 1 680
.01 1 680
.Ol 1 680
.01 1 680
.O1 1 680
.Ol 1 680
.Ol 1 680 - -
1 680 1 680 1 680 1 680
1 680 1 680
*07 1 1 760 10 080 1 680
Note : The rzte of assessment for Zimbabwe uill not be decided by the United Nations Committee until June 1981. assessed retroactively when a rate is decided.
The advance to the Working Capital h n d uill be
Schedule 4
GMERAL FUND
DUE TO/FROM OTHER RTNDS AS AT 31 DECEKEEZI 1980
Due f m m other funds
Welfare funds
Special accounts a d trust funds
70 500
1 357 555 1 428 055
Due to other funds
Self-financing funds
Welfme funds
Special accounts and trust funds
International Institute of Education Flaming
United Nations Development Programme
15 365 534
71 213
14 206 587
1 167 320
1 035 354
31 a46 008
BOC/86
Schedule 5
CAPITU ASSETS AND IN CAPITAL ASSETS AS AT 31 DEZZNEER 1980
CAPITAL ASSETS
Headqrtarters premises, Place de Fontenoy, at cost
Headquarters Fifth Building, Rue Miollis, at cost
Chateau du Bois du Rocher Land, at a nominal valuation Structures, at insurance valuation
Ocampo Villas, Buenos Aires and Nar del Plata Land, at a nominal value Structures, at insurance Mluation
INTBTKEXT IN CAPITAL ASSETS
Headquarters premises, Place de Fontenoy Member states' equity
Headquarters Fifth Building, Rue Miollis Member states' equity
Chateau du Bois du Rocher (domted)
Ocanyo Villas, Buenos Aires aad Nar del Plata (donated)
s
15 960 192
7 898 954
1 1 797 753
1 797 754
1 1 364 325
1 364 326 - 27 021 226
13 860 239
7 898 954
1 797 754
1 364 326
Schedule 6
BUDGETARY SURPLUSES AS AT 31 DECEXBER 1980
Unapport ioned surpluses (Annex 6.1 ) Not yet available for apgortionmnt
Available for apportionment
Surpluses apportioned but oot surrendered (in accordaace with the provisions of Financial Begulations 4.3 and 4.4)
Unobli,ated balance of 2pppropriztions for the finvlcial aeriod ended 31 December 1980
s
456 982
296
S
457 278
7 323
391 995
Note : The balance of mapportioned q l u s e s as at 31 Decenber 1980 is arrived at as follows :
Balvlce of mapportioned surpluses as at 31 December 1979 1 521 297
Less : Surpluses distributed to Xember Stztes on 30 November 1980 1 064 019
Balance of unzpportioned surpluses as at 31 December 1980 457 278
BOC/ 86
Annex 6.1
Wn+ Available Budgetary ' ~ ~ ~ ~ - Coutri'but ions out standing
as at 31 December 1980 period surpluses
1973-1 974 72 346
1975-1976 97 728
1977-1978 287 204
457 278
Central African Republic 20 834 Chad 4 928
46 545 72 307 39
Central Africa3 Republic 32 576 Chad 32 576
- 32 576 97 728 -
Central African Republic 43 260 Chad 43 260 Democratic Kampuchea 42 862 Greuda 43 260 Iran e 624
28 421 43 260
257 286 947
456 982 296
- -
BOC/ 86
A pp endix
GEImRALm
ANaLYSES OF SPECIFIC ASSEX'S .QED LIABILITIES XEADlXGS 3 -
(a) Accounts receivable and other debit balances
(i) Advances for salaries and emoluments to stdf members and consultants
Income tax paid on behalf of staff members recoverable from the Government of the United States of America 1 402 309
(iii) Printing paper stock 880 336
( iv)
1 982 685
(ii)
Accrued interest receivable for Special Bccount s aud Trust Funds 731 224
Ekpenditure incurred in field offices in process of analysis 661 510
(v)
(vi) Trayel advaces and related debit balaizces 631 209
(vii) Value-added tax recoverable from the French Government 466 508
(viii) Accounts receivable for rent of rooms and other services invoiced 414 193
(ix) Advances for seninas and meetings 133 659
(2) 94 895
(xi) Others 527 855
General Conference expenses recoverable from the Government os' Yugc slavia
$7 926 383
(b) Sundry credit balances
(i) Reserve for terminal benefits of non-UNDP elctra- budget- eqerts 2 268 434
Contributions arising from December p ~ o l l due to the United Nations Joint Staff Pensiorr Fund 1 900 893
(iii) Amounts relating to undrawn salaries, overtime and t eminal enolunent s accrued 1 006 559
(iv) Insurvlce premiums payable 319 986
(v) Accrued liz'oility for freignt chrrges 139 892
(ii)
(vi)
(vii) Others
Due to the United Nations Organization 5 -
86 242
482 745
$6 206 751
(e) Interest-free loans from Member States
(i) Bahrain
(ii) Libyan Arab Jamahiriya
(iii) ~ o m c c o
(iv) Nigeria
250 ooc 4 400 000
500 000
500 000
(d) Deferred Income
(i)
(ii)
Rcess of other income over the estimates for 1977-1978
Rcess of other income over the estimates for 1979-1980
Contributions assessed on new Menber Stztes for the financial period 1979-1980
Contributions paid in advzuce for the future financial period
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