B. Financial regulations - part I (annex I to the rules of procedure) (2024)

Contents-

B.Financial regulations - part I (annex I to the rules of procedure)

Regulation I
Committee on Financial Control

1. There shall be a standing Committee on Financial Controlwhich shall exercise the functions assigned to it by these Regulationsand shall deal with any special matter referred to it by the Conferenceor the Director-General.

2. In accordance with the provisions of Rule XXVI, paragraph 1 (b),of the Rules of Procedure of the Food and Agriculture Organization of theUnited Nations, the functions of this Committee shall, unless and untilthe Conference decides otherwise, be exercised by the Executive Committee.

Regulation II
Currency
1. The budget and accounts of the Organization l shall be compiledin the currency of the country in which the Organization has its seat.
Regulation III
Preparation of Annual Budget
1. The financial year of the Organization shall be from July1 to June 30.

2. The expenditure proposed in the draft annual budget shall be dividedinto two parts, covering General Expenditure and the Working Capital Fund,respectively, and shall be subdivided into appropriate chapters. A summaryof chapters shall precede the detailed text of the budget.

3. The budgetary proposals shall be explained by schedules showing,in such detail as may be practicable, the estimates for (a) the variousfunctions or purposes for which funds are proposed to be expended, and(b) the salaries, travel, and other operating costs involved. The sum votedfor the current financial year, and the sum voted and the amount actuallyexpended for, and commitments incurred in respect of, the preceding year,shall for comparison be indicated under each heading comprising such schedules.

4. The Director-General shall arrange for the draft annual budget tobe submitted to the Committee on Financial Control on or about July 1.

5. The Committee shall discuss the draft budget with the Director-Generaland formulate for his consideration any recommendations pertaining theretowhich it may consider advisable. The Committee may if it so desires, sendto the
Conference a report relative to such recommendations.

6. The Director-General shall transmit the budget to Member governmentsso as to reach them not later than 60 days in advance of the opening ofthe regular session of the Conference.

Regulation IV
Supplementary Estimates
1. If, between the time of the transmission of the draft budgetto Member governments and the opening of the session, the Director-Generalconsiders it necessary to submit to the Conference estimates for the ensuingfinancial year supplementing the estimates contained in the draft budget,he may do so. The form in respect of such supplementary estimates shallcorrespond as nearly as may be possible to that prescribed for the annualbudget in Regulation III and if time permits the supplementary estimatesshall be submitted to the Committee on Financial Control and transmittedto Member governments before the opening of the session.
Regulation V
Consideration of Budget by the Conference
1. At each regular session of the Conference, the Director-Generalshall, in pursuance of Article XVIII, paragraph 1, of the Constitution,submit to the Conference a draft budget covering the anticipated receiptsand expenditures of the Organization for the ensuing financial year.

2. The draft budget, together with any supplementary estimates, shallbe referred to the appropriate commission of the Conference for reportand recommendations. The Committee on Financial Control shall, throughits Chairman or any members authorized to act on its behalf, have the rightto submit orally or in writing its views relating to the draft budget andmay be represented at all discussions in the commission.

3. The annual budget, as finally approved by the Conference, shall takethe form of a single document in which any supplementary estimates shallhave been incorporated.

Regulation VI
Apportionment of Contributions
1. The proportionate contributions of Member governments forthe first financial year, as set forth in Annex II to the Constitution,shall remain in force for the Member governments referred to therein untilthe contributions have been redetermined by the Conference. Such redeterminationshall take into account, in particular, the admission of new Members, thefailure of any of the governments referred to in the said Annex II to acceptmembership of the Organization, and the withdrawal of any Members.

2. The apportionment of contributions shall be considered at any regularsession of the Conference if the Committee on Financial Control shouldrecommend any revision thereof or if a Member government should presenta request in accordance with Rule XXI, paragraph 1 (d), of the Rules ofProcedure of the Organization.

3. It shall be the duty of the Committee on Financial Control to reviewfrom time to time the apportionment of contributions in force and to recommendfor the consideration of the Conference any revision thereof which it maydeem to be advisable.

Regulation VII
Determination of Contributions of New Members
1. When a government applies for membership in the Organizationin accordance with Rule XX of the Rules of Procedure, the Committee onFinancial Control shall propose to the Conference a proportionate contributionto be paid by the proposed Member, if the application is received in timefor the Committee to consider the matter in advance of the opening of theConference. The Conference, in fixing in accordance with Rule XX, paragraph3, of the Rules the proportionate contribution of the proposed Member,shall' take account of the proposals of the Committee on Financial Control.The proportionate contribution fixed by the Conference for the proposedMember government shall be communicated to that government at the sametime as the communication informing it that its application for admissionhas been accepted.

2. If the proposed Member government then formally accepts membership,its contribution shall be payable in respect of the whole of the currentyear in which its acceptance of the Constitution is deposited unless theCommittee on Financial Control should otherwise decide. The Director-Generalshall inform the Member government of the amount due from it in the currencyof the country in which the Organization has its seat, and this amountshall, subject to Regulation VIII, paragraph 2, be payable in full within30 days of the communication from the Director-General.

Regulation VIII
Payment of Contributions
1. As soon as possible after the budget is adopted by the Conference,the Director-General shall inform each Member government of the amountof its contribution in terms of the currency of the country in which theOrganization has its seat.

2. Contributions payable by each Member government in respect of eachannual budget shall be payable in full within 30 days of the receipt ofthe communication of the Director-General referred to in paragraph 1 orof the first day of the financial year, whichever is the later.

3. Unless otherwise agreed between a Member government and the Director-General,contributions shall be paid in the currency of the country in which theOrganization has its seat. Any Member government may propose another methodof payment to the Director-General and the Director-General may, afterconsulting the Committee on Financial Control if necessary, agree to anymethod of payment which is not prejudicial to the financial interests ofthe Organization.

4. If, at the expiration of the first quarter of the financial year,the payment of the contributions of any Member government is still outstanding,the Director-General shall notify such governments of the amounts of theiroutstanding contributions. Should such payments be still outstanding atthe end of the second or third quarters of the year, the Director-Generalshall issue further notifications.

5. At the expiration of each quarter of the financial year the Director-Generalshall submit to the Committee on Financial Control a statement of all contributionsreceived and outstanding. The Committee on Financial Control may advisethe Director-General as to any steps that ought to be taken in order toexpedite payment of contributions. The Committee may submit to the Conferencesuch recommendations in this regard as it may consider appropriate.

6. At each regular session of the Conference the Director-General shallmake a public statement indicating (a) the position of each Member governmentin respect of the fulfillment of the payment of its contributions, and(b) the steps which he has taken to secure payment in full of an! contributionsunpaid. The Conference may take such action on this statement as it maydeem appropriate.

Regulation IX
Gifts
1. Gifts which may directly or indirectly involve financialliability for Member governments or for the Organization itself may beaccepted only after the authorization by the Conference or, between sessionsof the Conference, by the Executive Committee.

2. Gifts not involving any financial liability for Member governmentsor for the Organization may be accepted by the Director-General if suchacceptance is not in conflict with policies established by the Conferenceand if in his opinion such gifts would not undesirably affect the aimsor activities of the Organization. The Director-General shall, however!report promptly to the Executive Committee the acceptance of all such gifts.

3. All gifts of money not allocated by the donors for any special purposeshall be dealt with under Regulation X below.

Regulation X
Receipt of Funds
1. All receipts of money by the Organization (other than giftsallocated for specific purposes) shall be credited to the general revenueof the Organization.
Regulation XI
Working Capital Fund
1. The unspent and uncommitted balance of the budget votedfor the first financial year shall, in accordance with the provisions ofAnnex II of the Constitution, constitute the nucleus of a working capitalfund.

2. The unspent balances of the budgets for later years may be allocatedby the Conference to the Working Capital Fund or to reducing the next budget.

3. The Committee on Financial Control shall make regulations governingthe maintenance, administration and expenditure of this Fund.

Regulation XII
Special Funds
1. The Organization may create other funds for special purposesand the Committee on Financial Control may make recommendations to theConference for this purpose.

2. If such special funds are created, the Committee on Financial Controlshall make appropriate Regulations for their maintenance and administration.

Regulation XIII
Depositories
1. The Director-General shall, with the approval of the Committeeon Financial Control, designate as depositories for the safekeeping ofthe funds and other financial assets of the Organization a bank or banksof internationally recognized standing.

2. Funds, including the Working Capital Fund, not immediately requiredfor use shall be placed on deposit at interest at the designated depositories.

Regulation XIV
Expenditure of Funds
1. The Director-General is authorized, for a period not toexceed six months after the beginning of the financial year, to incur expendituresat the same rate and for similar functions and purposes as were approvedin the budget for the preceding financial year. The approval of a budgetby the Conference shall constitute an authorization to the Director-Generalto incur expenditure during the financial year to which the budget relatesfor the purposes for which funds have been voted up to, but not exceeding,the amounts so voted.

2. Transfers from one purpose to another within the same chapter ofthe budget, and the expenditure of any sum (or part thereof) which mayhave been voted in the budget to cover unforeseen contingencies may beeffected by the Director-General on his own authority, provided that thereasons for such transfer or expenditure are promptly reported in detailto the Committee on Financial Control.

3. Transfers from one chapter of the budget to another may be authorizedonly by a vote of the Committee on Financial Control on the recommendationof the Director-General.

4. The Director-General shall submit to the Committee on Financial Controlquarterly reports on all receipts and expenditures of the Organization.

Regulation XV
Preparation of Annual Accounts
1. The Director-General shall in each year prepare the annualaccounts in such a manner as to
(a) indicate the receipt of all funds and the sources fromwhich they are derived;

(b) show commitments and expenditures in such detail as may be necessaryto reflect the purposes and objects for which the funds where used; and

(c) include a complete statement of the assets and liabilities of theOrganization.

2. He shall also give such other information as is possible to indicatethe current financial position of the Organization.
Regulation XVI
Internal Audit
1. The Director-General shall maintain an internal audit ofaccounts which shall provide for an effective current examination or reviewof fiscal transactions in order to ascertain (a) the regularity of thereceipt, deposit, and custody of all funds and other financial resourcesof the Organization, (b) the conformity of all expenditure with the budgetand with the fiscal policy of the Organization, and (c) uneconomic useof funds.
Regulation XVII
External Audit
1. The Conference shall, upon the recommendation of the Committeeon Financial Control, appoint or employ a qualified person, agency, authority,or firm, in no way connected with the Organization, to make annually, andat such other times as may be necessary for special purposes, an independentaudit of the funds, assets, and accounts of the Organization.
Regulation XVIII
Examination of Audited Accounts by Committee on Financial Control
1. Not later than three months after the close of the financialyear, the results of the annual audit shall be communicated directly bythe auditor to the Committee on Financial Control, which shall submit areport thereon to the Conference at its next regular session. The auditedaccounts and the report thereon shall show (a) the financial position ofthe Organization, and (b) the regularity of its financial transactions,and shall include an appraisal of the effectiveness of its financial methodsand management, including recommendations with regard to any improvement.A copy of the results of the audit shall also be transmitted by the auditorto the Director-General, who shall present to the Committee on FinancialControl such comments thereon as he may desire to make.
Regulation XIX
Action by Director-General on Auditor's Report
1. The Director-General shall inform the Conference of theaction he has taken with regard to any criticism or recommendation affectingfinancial management contained in any annual audit report. This informationshall be given either at the same session at which the report is beingconsidered or at the next following session.
Regulation XX
Consideration of Annual Accounts by the Conference
1. Not later than 30 days in advance of the opening of theregular session of the Conference, the Director-General shall transmitto Member governments copies of the annual accounts as audited and thereport of the Committee on Financial Control.

2. The annual accounts, together with the report, shall be referredto the appropriate commission of the Conference for report and recommendation.The Committee on Financial Control shall, through its Chairman or any membersauthorized to act on its behalf, have the right to submit orally or inwriting to such commission its views relating to these accounts and shallbe represented at all discussions thereon in the commission.

3. The Conference may disallow any item in the annual accounts whichit considers improper and direct the corresponding amendment of the accounts.If it disallows any item, the Conference shall decide what steps shallbe taken to deal with the matter.

4. The Conference shall approve the accounts with any modification whichmay be made in accordance with paragraph 3 of this Regulation.

Regulation XXI
Indemnification against Loss
1. The Director-General shall make suitable arrangements underwhich the Organization will be protected against loss on account of theconduct of officials who may be entrusted by him with the custody and disbursementof funds of the Organization.
Regulation XXII
Instruction of the Director-General
1. The Director-General shall communicate to the Committeeon Financial Control the instructions which he has issued for the purposeof carrying out the provisions of these Regulations.
Regulation XXIII
Amendments
1. These Regulations may be amended in the same manner as isprovided for the amendment of the Rules of Procedure of the Organization.If, however, the Committee on Financial Control should decide that somealteration or addition is urgently required, the Committee may provisionallyput into effect such alteration or addition subject to confirmation bythe Conference at its next regular session.
C.Financial regulations - part II (Temporary)

Regulation I
First Financial Year

1. The first financial year of the Organization shall be fromOctober 16,1945, to June 30,1946.
Regulation II
Currency
1. While the Organization is established in the United Statesof America, the budget and accounts shall be compiled in United Statesdollars.
Regulation III
Preparation of Budget for First Financial Year
1. The Director-General is authorized to incur expendituresnot to exceed the amounts contributed in accordance with the budget forthe first financial year set forth in Annex II of the Constitution.

2. The expenses of the Interim Commission and of the inaugural sessionof the Conference shall be included in the budget for the first financialyear.

3. The Director-General shall present to the Committee on FinancialControl, not later than January 31, 1946, a detailed budget for the firstfinancial year in the form required by Regulation III, paragraphs 2 and3, of Part I of the Financial Regulations.

4. After discussion of the budget with the Committee it shall be sentby the Director-General to Member governments not later than March 31.1946

5. The budget for the first financial year shall be reported to thenext regular session of the Conference for its information.

Regulation IV
Preparation of the Budget for the Second Financial Year
1. The Director-General shall present to the Committee on FinancialControl, not later than May 1, 1946, a provisional detailed budget forthe second financial year in the form required by Regulation III, paragraphs2 and 3, of Part I of the Financial Regulations.

2. After discussion with the Committee, the provisional budget shallbe sent by the Director-General to Member governments not later than July1, 1946.

3. The budget for the second financial year shall be considered by thenext regular session of the Conference which shall approve it in accordancewith Regulation V, paragraphs 2 and 3, of Part I of the Financial Regulations.

4. Pending adoption of the budget at the next regular session of theConference, the Director-General is authorized to continue expendituresafter June 30, 1946, for the functions and purposes approved in the detailedbudget for the first financial year, and to make expenditures in preparationfor the next regular session of the Conference.

Regulation V
Contributions for the First Financial Year
1. The contributions payable by each Member government forthe first financial year, in accordance with Annex II of the Constitution,shall be due and payable at the close of the First Session of the Conferenceor of the deposit of its instrument of acceptance of the Constitution,whichever be the later.

2. These contributions shall be payable in the amounts shown by Tablel on page 58 of this Report.

3. Each Member government may deduct from its contributions the amountcontributed by it to the Interim Commission or to the expenses of the Organizationfor the holding of the First Session of the Conference.

4. Unless otherwise agreed between a Member government and the Director-General,contributions shall be payable for the first financial year in United Statesdollars. Any Member government may propose any other method of paymentto the Director-General and the Director-General may, after consultingthe Committee on Financial Control if necessary, agree to any method ofpayment which is not prejudicial to the financial interests of the Organization.

5. If, at the expiration of three months after the close of the FirstSession of the Conference, the payment of the contributions of any Membergovernments is outstanding, the Director-General shall notify such governmentsof the amounts of their outstanding contributions. Should such paymentsbe still outstanding after the lapse of six months from the close of theFirst Session, the Director-General shall issue further notifications.

Regulation VI
Contributions for the Second Financial Year
1. The apportionment of contributions of Member governmentsfor the second financial year shall be that indicated in Table 2 on page59 of this Report.

2. Each Member government shall, within the period provided for thepayment of contributions by Regulation VIII, paragraph 2, of Part I ofthe Financial Regulations, pay not less than four fifths of the contributionapportioned to it.

3. With regard to the payment of the remainder of the contributions,the Conference, at its next regular session, may adjust the apportionmentof contributions between Member governments, and shall determine the datewhen the payment of the balance of contributions shall be due.

Note: The intention of the Conference in adopting this provision isto permit negotiations arising out of the initiative of the Members whoseapportionments are increased for the second financial year. It is understoodthat if Member governments should desire to make representations regardingthe apportionment of the contributions allotted to them, the Director-Generaland the Executive Committee shall take such representations into considerationand report to the next regular session of the Conference their recommendationswith a view to the adoption of a final scale of contributions for the secondfinancial year. The provision was considered necessary because it was foundthat certain members of the First Session of the Conference were unpreparedto accept a new scale of contributions for the second financial year withoutconsultation with their governments.

Regulation VII
Examination of Audited Accounts by the Committee on Financial Control
1. Not later than August 31, 1946, the results of the auditfor the first financial year shall be communicated directly by the auditorto the Committee on Financial Control, which shall submit a report thereonto the next regular session of the Conference in accordance with RegulationXVIII, paragraph 1, of Part I of the Financial Regulations.

2. The Director-General shall inform the next regular session of theConference of the action he has taken with regard to any criticism or recommendationaffecting financial management contained in the audit report.

3. Not later than September 30, 1946, the Director-General shall transmitto Member governments copies of the audited accounts for the first financialyear and the report of the Committee on Financial Control thereon.

4. The Conference shall consider the annual accounts and the reportin accordance with Regulation XX, paragraphs 2 and 4, of Part I of theFinancial Regulations.

Contents-

Based on the information provided, I can see that you are looking for information related to the financial regulations of an organization. The information you provided seems to be a set of regulations divided into different sections. Let's go through each section and provide a brief explanation of its content.

Regulation I: Committee on Financial Control

  • This regulation establishes the existence of a standing Committee on Financial Control.
  • The committee is responsible for exercising the functions assigned to it by the regulations.
  • The committee also deals with any special matters referred to it by the Conference or the Director-General.

Regulation II: Currency

  • This regulation states that the budget and accounts of the organization shall be compiled in the currency of the country in which the organization has its seat.

Regulation III: Preparation of Annual Budget

  • This regulation outlines the process of preparing the annual budget of the organization.
  • The financial year of the organization is from July 1 to June 30.
  • The budget is divided into two parts: General Expenditure and the Working Capital Fund.
  • The budgetary proposals are explained in detail, including estimates for various functions or purposes and the associated costs.
  • The Director-General submits the draft annual budget to the Committee on Financial Control for discussion and recommendations.
  • The budget is then transmitted to Member governments for review before the regular session of the Conference.

Regulation IV: Supplementary Estimates

  • This regulation allows for the submission of supplementary estimates for the ensuing financial year if necessary.
  • The Director-General can submit these estimates to the Conference for consideration and approval.

Regulation V: Consideration of Budget by the Conference

  • This regulation states that the Director-General submits the draft budget to the Conference for approval.
  • The draft budget, along with any supplementary estimates, is referred to the appropriate commission of the Conference for review and recommendations.
  • The Committee on Financial Control has the right to submit its views on the budget and can be represented in discussions.
  • The final approved budget takes the form of a single document.

Regulation VI: Apportionment of Contributions

  • This regulation deals with the apportionment of contributions from Member governments.
  • The initial contributions for the first financial year are determined by Annex II of the Constitution.
  • The apportionment of contributions can be reviewed and revised by the Conference based on factors such as new Members, withdrawals, or failures to accept membership.

Regulation VII: Determination of Contributions of New Members

  • This regulation outlines the process for determining the contributions of new Member governments.
  • The Committee on Financial Control proposes a proportionate contribution for the proposed Member, which is considered by the Conference.
  • The proposed contribution is communicated to the government upon acceptance of its membership.

Regulation VIII: Payment of Contributions

  • This regulation specifies the payment terms for contributions.
  • Contributions are payable within 30 days of receiving the communication from the Director-General.
  • The default currency for payment is the currency of the country in which the organization has its seat.
  • The Director-General can agree to alternative payment methods after consulting the Committee on Financial Control.

Regulation IX: Gifts

  • This regulation governs the acceptance of gifts by the organization.
  • Gifts involving financial liability require authorization from the Conference or the Executive Committee.
  • Gifts not involving financial liability can be accepted by the Director-General, provided they align with established policies.

Regulation X: Receipt of Funds

  • This regulation states that all receipts of money by the organization, excluding gifts allocated for specific purposes, are credited to the general revenue.

Regulation XI: Working Capital Fund

  • This regulation establishes a working capital fund.
  • The unspent and uncommitted balance of the budget for the first financial year constitutes the nucleus of this fund.
  • The unspent balances of later budgets can be allocated to the working capital fund or used to reduce the next budget.
  • The Committee on Financial Control makes regulations governing the maintenance, administration, and expenditure of this fund.

Regulation XII: Special Funds

  • This regulation allows the organization to create other funds for special purposes.
  • The Committee on Financial Control can make recommendations to the Conference regarding the creation of such funds.
  • The committee also makes regulations for the maintenance and administration of these special funds.

Regulation XIII: Depositories

  • This regulation authorizes the Director-General, with the approval of the Committee on Financial Control, to designate depositories for the safekeeping of the organization's funds and financial assets.
  • Funds not immediately required for use can be placed on deposit at interest in the designated depositories.

Regulation XIV: Expenditure of Funds

  • This regulation authorizes the Director-General to incur expenditures based on the approved budget.
  • The Director-General can make transfers within the same chapter of the budget or use funds allocated for unforeseen contingencies.
  • Transfers between chapters of the budget require authorization from the Committee on Financial Control.
  • The Director-General submits quarterly reports on all receipts and expenditures to the Committee on Financial Control.

Regulation XV: Preparation of Annual Accounts

  • This regulation requires the Director-General to prepare annual accounts that provide a comprehensive overview of the organization's financial position.
  • The accounts should include details of funds received, commitments, expenditures, assets, and liabilities.
  • The Director-General also provides additional information to indicate the current financial position of the organization.

Regulation XVI: Internal Audit

  • This regulation mandates the maintenance of an internal audit of accounts by the Director-General.
  • The internal audit ensures the regularity of financial transactions, conformity with the budget and fiscal policy, and the efficient use of funds.

Regulation XVII: External Audit

  • This regulation requires the appointment or employment of an independent auditor to conduct an annual audit of the organization's funds, assets, and accounts.
  • The auditor should be unrelated to the organization.
  • The Conference appoints or employs the auditor based on the recommendation of the Committee on Financial Control.

Regulation XVIII: Examination of Audited Accounts by Committee on Financial Control

  • This regulation states that the results of the annual audit are communicated directly to the Committee on Financial Control.
  • The committee submits a report on the audit to the Conference, including the financial position of the organization, the regularity of financial transactions, and recommendations for improvement.
  • The Director-General provides comments on the audit report to the Committee on Financial Control.

Regulation XIX: Action by Director-General on Auditor's Report

  • This regulation requires the Director-General to inform the Conference of the actions taken regarding any criticism or recommendation affecting financial management in the audit report.

Regulation XX: Consideration of Annual Accounts by the Conference

  • This regulation outlines the process for considering the annual accounts and audit report by the Conference.
  • The accounts and report are referred to the appropriate commission of the Conference for review and recommendations.
  • The Committee on Financial Control has the right to submit its views on the accounts and can be represented in discussions.
  • The Conference can disallow any improper items in the accounts and direct amendments if necessary.
  • The Conference approves the accounts with any modifications.

Regulation XXI: Indemnification against Loss

  • This regulation requires the Director-General to make arrangements to protect the organization against loss resulting from the conduct of officials entrusted with the custody and disbursement of funds.

Regulation XXII: Instruction of the Director-General

  • This regulation mandates the Director-General to communicate instructions to the Committee on Financial Control for carrying out the provisions of the regulations.

Regulation XXIII: Amendments

  • This regulation allows for the amendment of the financial regulations in the same manner as the amendment of the Rules of Procedure of the organization.
  • In urgent cases, the Committee on Financial Control can provisionally put into effect alterations or additions, subject to confirmation by the Conference at its next regular session.

Please note that the information provided is a summary based on the content you shared. For more detailed information, it is recommended to refer to the original source or consult the specific financial regulations of the organization in question.

B. Financial regulations - part I (annex I to the rules of procedure) (2024)
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