AVAILABILITY OF CASUAL INCOME

Transcription

1 WORLD HEALTH ORGANIZATION TENTH WORLD HEALTH ASSEMBLY Provisional agenda items 7.15, 7.16, 7 17 and 7.18 ORGANISATION MONDIALE DE LA SANTÉ ' / 1 May 1957,y ORIGINAL : ENGLISH AVAILABILITY OF CASUAL INCOME (to be considered in connexion with the supplementary budget estimates for 1957 as well as the programme and budget estimates for 1958) Report by the Director-General 1, General 1,1 It has been useful, in the past few years, for the Director-General to provide thqt Committee on Administration, Finance and Legal Matters with a summary of the current position relating to casual income which may be available to assist the financing of the budget. It2 This year the Committee will undoubtedly find it useful again to have this information available in summary form when it considers the following two subjects: 1.2*1 The way in which to finance the supplementary estimates for 1957 which have been submitted under agenda item Reimbursement of the Working Capital Fund (supplementary estimates for 1957), See document A10/AFL/ The recommendations to be submitted by the Committee on Administration, Finance and Legal batters to the Committee on Programme and Budget with regard to the amount of casual income which may be used to assist in financing the programme and budget for 1958» 1.3 In order to provide a concise summary of the total availability of casual income, the following agenda items are dealt with in this document: 7*15 Financial Report and Accounts of WHO for 1956, Report of the External Auditor, and comments thereon of Ad Hoc Committee of the Executive Board (Note: In this document this agenda item is referred to only in so far as it relates to the amount of Miscellaneous Income available for the reports themselves will be dealt with in a separate document).

2 Al 0/AF L/9 page Review of Status of isscmbly Suspenso Account 7.17 Review of Status of Publications Revolving Fund 7.13 Singapore Fund. 2. Idscellaneous Income for As will be seen from the Financial Report and Accounts of the Organization for 1956,^ the amount of Miscellaneous Income for that year was $ 280 O65, which is $ more than the amount of ÿ estimated to be available at the time of preparation of the 1958 proposed Programme and budget estimates (Official Records N0» 74) This larger amount of Miscellaneous Income resulted from increased revenue on investments and profit on exchange as well as from refunds of tax previously reimbursed to staff members, and savings on liquidation of 1955 unliquidated obligations, all of which could not be forecast at the time of preparing the 1958 estimates. In accordance with Financial Regulation 5*2, the total amount of $ 280 O65 should be applied as Casual Income towards financing the 1958 programme and budget and the Director-General recommends to the Tenth World Health Assembly that the amount be so used. 3» Status of the Assembly Suspense Account 3.1 The cash balance in this account as at 30 April 1957 amounted to $ , which is $ more than the amount of $ I which was available at the time of preparation of the proposed 1958 programme and budget estimates and which resulted from additional payments of arrears of contributions, The amount of $ ЗО5 623 is therefore at the disposal of the Health Assembly for such use as it may decide. The recommendations of the Director-General for the use of this cash balance in the Account are given in paragraph 7 below.

3 page 3 4» Status of the Publications Revolving Fund 4.1 The Executive Board at its nineteenth session reviewed the status of the Publications Revolving Fund and adopted resolution EB19.R49^ "noting that, after reserving the sum of $ recommended to be used as casual income for the 1958 budget, there remains a balance of $ " and recommending "to the Tenth World 2 Health Assembly that a sum of $ be withdrawn from the Fund, and (1) applied as miscellaneous income for financing the supplementary estimates for 1957 recommended by the Board in accordance with Financial Regulation 3.9, in order to reimburse the Working Capital Fund for the advance to meet the increased costs in 1957 resulting from amendments to the Staff Rules; or (2) applied as miscellaneous income for financing the 1958 budget; or (3) used to reimburse the Working Capital Fund for any advances made under paragraph2 (2) of resolution WHA9.19". Д.2 The Lirector-General recommends to the Health Assembly that the amount of $ be used as proposed by the Board under (l) in the above quoted resolution, for reasons given in paragraph 7 below, 5. Singapore Fund 5.1 The Executive Board examined a report of the Director-General on this q / subject and adopted resolution EB19.R50, recommending to the Tenth Health Assembly that it adopt the following resolutions 1 Off. Rec, m d Hlth Org. 76, 17 2 The Tenth World Health Assembly will wish to select which course of action to adopt among th-;se rucommended in paragraph II, sub-paragraphs (l), (2) and (3) in the light **f the circumstances prevailing at that time, 3 Off. Rec, Wld Hlth Org. 76, Annex 17, pp Off. Rec. W1C Hlth Org. 76, 18

4 page 4 "The Tenth World Health Assembly, Having considered the recommendation by the Executive Board regarding the Singapore Fund; and Considering that the Organization will continue to carry out its functions relating to epidemiological intelligence, DECIDES that the Fund shall bo liquidated and that the sum of US $ standing to the credit of the Fund shall be (1) applied as miscellaneous income for financing the supplementary estimates for 1957 recommended by the Board in accordance with Financial Regulation 3.9 in order to reimburse the Working Capital Fund for the advance to meet the increased costs in 1957 resulting from amendments to the Staff Rules; or (2) applied as miscellaneous income for financing the 1958 budget; or (3) used to reimburse the Working Capital Fund for any advances made under paragraph 2(2) of resolution WHA ,2 The Director-General recommends to the Health Assembly that the amount of $ be used as proposed by the Board under (1) in the above-quoted resolution, for reasone given in paragraph 7 below. 6, Summary of Availability of Casual Income 6,1 Taking into account the further amounts of casual income available as shown in 2 the 1958 proposed programme and budget estimates but not so far referred to in this document, the overall position of casual income at the disposal of the Tenth World Health Assembly as at 30 April is shown in the following table: The Tenth World Health Assembly will wish to select which course of action to adopt among those recommended in sub-paragraphs (l), (2) and (3) in the light of the circumstances prevailing at that time. 2 Off. Roc. Wld Hlth Org. 74, 9

5 page 5 Source.of ncome Assessments oh new Members from previous years (as per Official Records.No, 74) Miscellaneous Income (1956) (see paragraph 2) Assembly Suspense Account: Cash Balance 30 April 1957 (sle paragraph 3) Available balance in Publications Revolving Fund (see paragraph 4) Available balance in Singapore Fund (see paragraph 5) Transfer from Publications Revolving Fund (as per Official Records No. 74) Total amount available I Total ,2 It ;rill be noted from the above summary that the total amount of casual income now available exceeds by the amount of $ which was estimated to be available to help finance the proposed programme and budget estimates in Official Records No, Recommendations of the Director-General on the Use of Available Casual Income 7.1 In document AlO/AFL/lO the Director-General is reporting the advances made from the Working Capital Fur4 (provisional agenda item 7,20) and his proposals for reimbursing the Fund through supplementary estimates for 1957 (provisional agenda item 7.21), which were recommended by the Executive Board for approval by the Tenth World Health Assembly in resolution EB19.R52.^

6 page As win be seen from this document, it is recommended that the supplementary estimates for 1957, amounting to $ , be financed from the balances in the Publications Revolving Fund and the Singapore Fund, as suggested in paragraphs 4 and 5 above, as well as, to the extent required, from the cash balance now available in the Assembly Suspense Account. 7.3 If these recommendations are accepted, it will not be necessary to make additional assessments on Members in 1957 to finance the supplementary estimates. As indicated in paragraph 6.2 above, the full amount of $> shown as casual income in Official Records No. 74 would still be available to help finance the 1958 budget and there would, in fact, remain a small balance of $ which the Health Assembly may wish to leave for the time being in the Assembly Suspense Account. 7.4 The Director-General therefore recommends that $ be used as casual income to help finance the 1958 budget as follows: US $ Assessments on new Members from previous years Miscellaneous Income Available by transfer from cash portion of Assembly Suspense Account Available by transfer from Publications Revolving Fund to finance 1958 Fund operations Total Suggested Action by the Committee on Administration, Finance and Legal Matters 8.1 If the Committee on Administration, Finance and Legal Matters is in agreement with the recommendations of the Director-General, it may wish to recommend to the Committee on Programme and Budget that a total amount of casual income of $ be used to finance the 1958 budget as set out in paragraph 7.4 above.