Doc 7515. Edition 9. ICAO FINANCIAL REGULATIONS

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Doc 7515. Edition 9

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ICAO FINANCIAL REGULATIONS

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Doc 7515/9 The ICAO Financial Regulations NINTH EDITION Approved by the Assembly and published by authority of the Secretary General 1996 INTERNATIONAL CIVIL AVIATION ORGANIZATION

The ICAO Financial Regulations Ninth Edition incorporates all amendments approved by the 31st Session of the Assembly on 4 October 1995 1996 INTERNATIONAL CIVIL AVIATION ORGANIZATION

Table of Contents Page Article I . Article I1 . Article III . Article IV . Article V. Article VI . Article Vn . Article VIII . Article IX . Article X . Article XI . Article XIJ . Article XIII . Article XN . Annex . .............................. Applicability 1 ............ Finance Committee of the Council 1 Financial Year ............................. 2 ............................... The Budget 2 Appropriations ............................ 4 Provision of Funds ......................... 6 Establishment and Administration of .................................... Funds 8 Joint Financing of Air Navigation Facilities .............................. and Services 10 ..................... Technical Co-operation 11 Depositories and Investments ................. 12 Internal Control and Internal Audit ............ 13 Accounts and Financial Statements ............ 14 ............................. External Audit 15 ................. Suspension and Amendment 16 Additional Terms of Reference Governing the External Audit ............................. 17 This edition incorporates amendments approved by the 31st Session of the Assembly under Resolution A31-18 related to Articles VI and VII efective 1 January 1993 and Resolution A31- I9 related to Article V eflective I January 1995 . This edition replaces Doc 75198 .

THE ICAO FINANCIAL REGULATIONS Article I Applicability' 1.1 These Regulations shall govern the financial administration of the International Civil Aviation Organization. Article II Finance Committee of the Council 2.1 For the purpose of assisting it in administering the finances of the Organization, the Council shall appoint a Finance Committee which shall be chosen from among the Representatives of the members of the Council and which shall be responsible to it. The Finance Committee shall a exercise the functions assigned to it by these Regulations b make such examinations of the Organization as it deems necessary for ensuring that the amounts voted or otherwise authorized are properly spent and that the ,lost efficient and economical method of carrying out the approved programmes is observed and c deal with any matter referred to it by the Council. 2.2 The proceedings of the Finance Committee shall be governed by RuIes of Procedure established by the Council. 1. Articles IV, V and VI govern the Regular Program Budget, its formu\ation, approval, execution and funding. These Articles do not apply to Technical Co-operation Programme Funds. Pertinent provisions apply to the Administrative and Operational Services Cost Fund, in particular Sections 4.1, 4.2, 4.4-4.9 inclusive, 5.1, 5.5, 5.7 and 5.8. See also Article IX.

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