Organization of American States OAS QUARTERLY RESOURCE MANAGEMENT REPORT MARCH 31, PDF Free Download

Organization of American States Original: English OAS QUARTERLY RESOURCE MANAGEMENT REPORT MARCH 31, 2011 An overview of the financial position of the funds administered by the General Secretariat through the first quarter (January - March) of 2011 and status report on other management activities GENERAL SECRETARIAT (GS/OAS) 1889 F Street, N.W., Washington, D.C. 20006, USA (202) 458-3000 / www.oas.org

3 FREQUENTLY ASKED QUESTIONS 5 SECTION I 6 A - QUARTERLY REPORTS IN COMPLIANCE WITH AG/RES.1 (XL-E/10) 6 Administrative and Financial Management Reports 21 B - MANAGEMENT DISCUSSION AND ANALYSIS 21 GS/OAS Resources at a Glance 22 Inflows from a Financial Perspective 24 Outflows from a Financial Perspective 26 Regular Fund Program-Budget Execution 2011 28 Status of Regular Fund Quota Contributions 30 Regular Fund Cash Balance: Liquidity Risk Assessment 31 GS/OAS Financial Investments 33 Activities Currently Delayed Due to Insufficient Human and Financial Resources 35 GS/OAS Improvements and Efficiencies 45 Recommendations from the Board of External Auditors 2010 Report 47 SECTION II 54 Chapter 2 - Office of the Assistant Secretary General (ASG) 57 Chapter 3 - Autonomous and/or Decentralized Entities 60 Chapter 4 - Secretariat for Legal Affairs (SLA) 63 Chapter 5 - Secretariat for Multidimensional Security (SMS) 66 Chapter 6 - Secretariat for Political Affairs (SPA) 69 Chapter 7 - Executive Secretariat for Integral Development (SEDI) 71 Chapter 8 - Secretariat for External Relations (SER) 75 Chapter 9 - Secretariat for Administration and Finance (SAF) 78 Other Activities 82 SECTION III 82 FINANCIAL STATEMENTS AND REPORTS 83 Combining Financial Statements 86 Regular Fund Budget Execution Status Report 88 Quota Payments 90 Compliance Report 93 Regular Fund Cash Flow: Liquidity Risk Assessment 96 Specific Funds: Statement of Changes in Fund Balance 124 Contributions to OAS Funds by Donor 127 Resolution CP/RES. 831 (1342/02) 131 Service and Revolving Funds 133 Indirect Cost Recovery (ICR) 135 Activities of the Offices of the General Secretariat in the member states. 47 2011 OAS RESOURCES BY CHAPTER 48 All Chapters 51 Chapter 1 - Office of the Secretary General (SG)

1. Where can I find a brief summary of the financial position of the General Secretariat as a whole as well as highlights of the important activities that took place during the last quarter? An executive summary of the financial situation of the General Secretariat can be found on pages 7 to 8 (click the link for direct access). The Management Discussion and Analysis at Section I pages 21 to 30 provides more in-depth analysis. 2. How can I determine if management has complied with the reporting requirements on administrative and financial management issues as established by the General Assembly? Section I A page 6 of the OAS Quarterly Resource Management Report is presented in compliance with resolution AG/RES.1 (XL-E/10) which mandates the General Secretariat to present its administrative and financial management reports to the CAAP on a quarterly basis showing the progress attained in austerity, efficiency, effectiveness, transparency, and prudence in the use of the Organization s resources. 3. Where can I find a report on management progress in addressing recommendations from the Board of External Auditors? The new Board of External Auditors recommendations for 2010 can be found on Section I page 45. Please note that the 2010 Annual Audit of Accounts was recently finalized on April 30, thus the status of the recommendations will begin with the 2011 second quarter report. 4. Where can I find information on administrative efficiencies being achieved? Section I pages 35 to 44 provides a description of these improvements and efficiencies by department. 5. Which reports tell me how many people are employed by the OAS, where they work and how these employment contracts are financed? Detailed employee information distributed by Chapter, Department, and source of financing is found on Section II pages 48 to 81. 6. Where can I find a status report on the execution of the Regular Fund Program-Budget? Section III page 86 provides the most detailed Budget Execution report including transfers between Chapters. Section II page 48 provides a very high level summary by Chapter and Fund. Section I, pages 26 to 27 - Management Discussion and Analysis provides a discussion on Regular Fund budget execution. 7. Where can I find detailed reports on all of the sources of financing to the OAS, the uses of those funds and the projects that are being executed? All GS/OAS resources at a glance can be seen on the consolidated statements on Section I page 21. GS/OAS inflows by Fund can be found on Section I pages 22 to 23. GS/OAS outflows by Fund, object category, and disbursements by location can be found on Section I pages 24 to 25. Execution by Chapter and Department is reported under Section II. Specific Fund execution by project is reported under Section III pages 96 to 123. 3

Frequently Asked Questions 8. Where can I find a report on indirect cost recovery and how these funds have been used? A detailed report on Indirect Cost Recovery (ICR) is found on Section III page 133. 9. Who are the top contributors to the Organization so far this year? A summary of the top 15 contributors by Source of Financing can be found on Section I page 23. A detailed report on contributions to OAS funds by Donor is found on Section III pages 124 to 126. 10. What is the cash flow outlook of the Regular Fund for the remainder of the year? A 2011 Regular Fund actual and projected cash balance, is found on Section I page 30. 11. Where can I find information on the number of persons employed under personal service contracts to the OAS, where those services are being provided, and how they are being financed? Information regarding persons employed under personal service contracts is reported by Chapter and Department on Section II page 49. 4

The reports included in this section are intended to serve as a comprehensive management guide to the strategic allocation of resources. These reports are also intended to inform on the General Secretariat s compliance with mandates of the General Assembly that address policies affecting administration and management, as well as to show progress in attaining austerity, efficiency, accountability, effectiveness, transparency, and prudence in the use of the Organization s resources. Furthermore, these reports include a follow-up of the recommendations from the Board of External Auditors and their status. This section is divided into the following sub-sections: A - QUARTERLY REPORTS IN COMPLIANCE WITH AG/RES.1 (XL-E/10) B - MANAGEMENT DISCUSSION AND ANALYSIS 5

This sub-section is presented in compliance with the quarterly reports requested of the General Secretariat through Resolution AG/RES.1 (XL-E/10) Program-Budget of the Regular Fund of the Organization for 2011 and Contributions to FEMCIDI under section III.A.2.b. This sub-section includes the following reports: 1. Executive summary / discussion and analysis of the report at the management level that summarizes the financial situation of the General Secretariat. 2. Detailed financial reports, including budgetary execution of the Regular Fund and the voluntary, specific, service, including indirect cost recovery ICR, and trust funds. and improvements. 7. Information on the progress in implementing the International Public Sector Accounting Standards. 8. Information on additional costs incurred further to nonobservance of meetings scheduled times. 9. Information on the foundations, civil society organizations, and other private entities that carry out projects with specific funds, including details on their areas of activity and the work carried out by the Secretariat for External Relations that forges cooperation between the Organization and these private entities. 3. Detailed information on the management of human resources, including information on staff transfers, reclassifications, resignations and terminations, and the budgetary impact of these changes, as well as gender distribution and geographic representation. 4. Detailed information on travel expense control measures as detailed in paragraph III.A.11 of this resolution. 5. Detailed information on the income generated through the rental of conference rooms and the Hall of the Americas. 6. Information on external contributions to support the activities of the organization, as well as contributions to building maintenance 6

Section I Administrative and Financial Management Reports in Accordance to AG/RES.1(XL-E/10) 1. Executive summary / discussion and analysis of the report at the management level that summarizes the financial situation of the General Secretariat. The GS/OAS received approximately USD 27.4 million (which excludes inter-funds transactions of USD 10.0 million) during the first three months of 2011. Overall income through March has decreased compared to last year, primarily due to the timing of quota payments to the Regular Fund and a significant decline in Specific Fund contributions. Quota payments to the Regular Fund were lower during the first quarter by 27% compared to the same period in 2010. At the same time, inflows 1 through March 31 to the Specific Fund totaled USD 6.8 million; the lowest level of the past four years and 38% below the average contribution level of the past three years. Although most contributions to Specific Funds vary depending on donor s preferred themes, the difference in contributions received as compared to previous years is attributable, among others, to MAPP (Misión de Apoyo al Proceso de Paz) Colombia, Civil Registry in Haiti and Port Security projects. Based on current trends and data from prior years, Specific Fund projects will receive approximately USD 58 million, between April and December of 2011, totaling an annual contribution of roughly USD 65 million. This projection falls below previous contributions received in the last few years, and includes a possible second phase of the multi-million OAS/CIDA Cooperation Plan and a lower contribution amount related to the Spanish Fund. Pledges received for FEMCIDI increased to USD 1.3 million through March, compared to USD 0.5 million from last year. Although FEMCIDI pledges have increased by USD 0.8 million, the increment is due to the timing of the United States pledge of USD 1.2 million that was received during the month of February 2011 rather than the customary month of December, when the FEMCIDI cycle begins. 1 Inflows under the Regular Fund include current quotas, quotas in arrears, interest income, rental space income, and miscellaneous income, received through the first quarter of the year. Inflows under FEMCIDI include voluntary contributions from member states, interest and reimbursements. Inflows for Specific Funds include current year contributions for specific activities as mandated by the donor agreement, interest income and transfers. Inflows to Service and Revolving Funds have increased by 8% when compared to the same period in 2010 due primarily to one-time adjustments settling ICR reserved from the Spanish Fund. However, given a projected lower level of contributions to Specific Funds, projections for contributions to the ICR account has decreased for 2011. From an outflows perspective for all funds, the GS/OAS has committed USD 96.0 million (which excludes inter-funds transactions of USD 10.0 million) through March 31, 2011, a slight increase from the same period last year (USD 94.7 million). Outflows in the Regular Fund amounted to USD 74.8 million or 70% of the total committed; Specific Funds USD 17.6 million or 17%, and Service and Revolving Funds USD 9.5 million or 9%. These outflows combined, account for 96% of the total committed. The remaining amount corresponds to Other Funds. Execution in the Regular Fund budget represents 87.9% (including pre-obligations) of the appropriated amount of USD 85.3 million. The remaining USD 10.3 million is available for programming through the end of the year. The Regular Fund received USD 16.8 million in quota payments, equivalent to 20.4% of total quota receivable; in comparison to the 28.4% of the total quota receivable during the same period in 2010. During the first quarter of the year, member states earned credits in favor of their next year s quota payment in the amount of USD 26.9 thousand. The amount of credits increased to USD 420.3 thousand through the end of April. As of March 31, 2011, from the outstanding USD 65.4 million quota receivable, USD 44.6 million is backed by payment plans accepted by the GS/OAS, as follows: Canada, Nicaragua and the United States. Most of the payments related to these payment plans are expected to be received during 2011. Of the remaining USD 20.8 million without a payment plan, there is no certainty as to when these amounts will be paid. As of the date of this report the amount of outstanding quota receivable has decreased from USD 65.4 million to USD 37.8 million of which USD 24.4 7

2. Detailed financial reports, including budgetary execution of the Regular Fund and the voluntary, specific, service, including indirect cost recovery ICR, and trust funds. a. See Section III of this quarterly report for all other detailed financial reports. b. As of March 31, 2011 ALL CHAPTERS Section I Administrative and Financial Management Reports in Accordance to AG/RES.1(XL-E/10) Service and Revolving Funds (in thousands of USD) Regular Fund Voluntary Funds (FEMCIDI) Specific Funds Indirect Cost Recovery (ICR) Other Accounts (a) Other Funds (b) TOTAL Chapter 1 Office of the Secretary General BUDGET EXECUTION VARIANCE 4,298 3,796 502 874 375 499 80 71 9 5,251 4,242 1,010 Chapter 2 Office of the Assistant Secretary General BUDGET 16,348 EXECUTION 14,926 VARIANCE 1,422 1,050 187 235 128 815 59 17,585 15,289 2,296 Chapter 3 Autonomous and/or Decentralized Entities BUDGET 11,930 EXECUTION 8,495 VARIANCE 3,435 6,482 596 111 2,783 21,902 2,917 554 688 743 13,397 3,566 42 (577) 2,040 8,506 Chapter 4 Secretariat for Legal Affairs BUDGET EXECUTION VARIANCE 2,529 2,388 141 3,022 21 1,330 14 1,692 7 5,571 3,731 1,840 Chapter 5 Secretariat for Multidimensional Security BUDGET 3,922 EXECUTION 3,660 VARIANCE 262 22,886 443 8,134 418 14,752 26 27,251 12,211 15,039 Chapter 6 Secretariat for Political Affairs BUDGET EXECUTION VARIANCE 4,139 4,069 69 13,773 749 9,288 665 4,485 84 18,661 14,022 4,638 Chapter 7 Secretariat for Integral Development BUDGET 14,718 5,067 (c) 26,876 272 EXECUTION 12,594 879 (c) 4,463 205 VARIANCE 2,125 4,188 22,413 67 14,861 61,794 93 18,233 14,768 43,560 Chapter 8 Secretariat for External Relations BUDGET EXECUTION VARIANCE 4,531 4,590 (59) 1,226 37 615 34 611 3 5,794 5,240 554 Chapter 9 Secretariat for Administration and Finance BUDGET 10,873 EXECUTION 10,898 VARIANCE (26) 1,390 2,006 326 1,538 1,064 467 14,268 12,763 1,506 TOTAL OTHER ACTIVITIES BUDGET EXECUTION VARIANCE 12,062 9,630 2,432 21,417 (563) 9,548 32,168 74,633 276 75 6,946 2,446 19,373 21,142 (638) 2,602 29,722 55,260 TOTAL BUDGET EXECUTION VARIANCE 85,350 5,067 98,995 3,827 9,659 49,812 252,710 75,046 879 27,956 3,702 7,634 3,282 118,500 10,304 4,188 71,039 125 2,025 46,530 134,210 (a) Includes accounts such as Parking Services, Rental Hall of the Americas, Building and Maintenance and Tax Equalization. See Section III of this report for further details. (b) Includes preliminary balances for the Trust for the Americas, Rowe Fund Pan American and Medical Benefits Trust Fund (as of March 31, 2011). (c) Budget corresponds to 2010 Cycle (May 1, 2010 thru June 30, 2011) and execution from January 1, 2011 to March 31, 2011. 9

Section I Administrative and Financial Management Reports in Accordance to AG/RES.1(XL-E/10) 3. Detailed information on the management of human resources, including information on staff transfers, reclassifications, resignations and terminations, and the budgetary impact of these changes, as well as gender distribution and geographic representation. a. Staff Transfers Table 1 Staff Transfers from January March, 2011 TRANSFER FROM TRANSFER TO CHAPTER No. CHAPTER FUND GRADE Chapter 1. Office of the Secretary General (SG) 1 Chapter 2. Office of the Assistant Secretary General RF P03 1 Chapter 2. Office of the Assistant Secretary General RF P03 1 Chapter 9. Secretariat for Administration and Finance RF G05 1 Chapter 5. Secretariat for Multidimensional Security FND Assoc. Chapter 2. Office of the Assistant Secretary General (ASG) 1 Chapter 1. Office of the Secretary General RF P02 1 Chapter 3. Autonomous and/or Decentralized Entities RF P05 Chapter 3. Autonomous and/or Decentralized Entities 1 Chapter 2. Office of the Assistant Secretary General RF G05 Chapter 4. Secretariat for Legal Affairs (SLA) 1 Chapter 7. Executive Secretariat for Integral Development SF P02 1 Chapter 5. Executive Secretariat for Integral Development RF P05 Chapter 5. Secretariat for Multidimensional Security (SMS) 1 Chapter 2. Office of the Assistant Secretary General RF P04 Chapter 6. Secretariat for Political Affairs (SPA) 1 Chapter 1. Office of the Secretary General SF P01 Chapter 7. Executive Secretariat for Integral Development (SEDI) 2 Chapter 6. Secretariat for Political Affairs SF P01 1 Chapter 6. Secretariat for Political Affairs SF P03 1 Chapter 6. Secretariat for Political Affairs SF P01 Chapter 8. Secretariat for External Relations (SER) 1 Chapter 3. Autonomous and/or Decentralized Entities RF P05 Chapter 9. Secretariat for Administration and Finance (SAF) 1 Chapter 2. Office of the Assistant Secretary General RF P01 Total Transfers = 17 Note: There were no reclassifications of staff members during January March, 2011. 10

Section I Administrative and Financial Management Reports in Accordance to AG/RES.1(XL-E/10) b. Separation from Services Table 2 Separation from Services from January March, 2011 CHAPTER OBSERVATION No. FUND GRADE Chapter 1. Office of the Secretary General Total Chapter 1 = 0 Chapter 2. Office of the Assistant Secretary General Expiration of Contract 1 RF P04 Separation by Agreement 1 RF P03 Resignation 1 RF P05 Resignation 1 RF G03 Total Chapter 2 = 4 Chapter 3. Autonomous and/or Decentralized Entities Expiration of Contract 2 FND Associate Expiration of Contract 1 SF Associate Separation by Agreement 1 RF G06 Resignation 1 RF P02 Resignation 4 SF P01 Resignation 1 SF Associate Total Chapter 3 = 10 Chapter 4. Secretariat for Legal Affairs Separation by Agreement 1 RF G05 Resignation 1 RF P02 Total Chapter 4 = 2 Chapter 5. Secretariat for Multidimensional Security Expiration of Contract 1 SF P01 Total Chapter 5 = 1 Chapter 6. Secretariat for Political Affairs Expiration of Contract 1 SF P02 Resignation 2 SF P02 Resignation 1 SF P03 Total Chapter 6 = 4 Chapter 7. Executive Secretariat for Integral Development Expiration of Contract 1 RF P01 Expiration of Contract 1 SF P01 Total Chapter 7 = 2 Chapter 8. Secretariat for External Relations Retirement 1 RF P01 Total Chapter 8 = 1 Chapter 9. Secretariat for Administration and Finance Resignation 1 RF D02 Retirement 2 RF G06 Total Chapter 9 = 3 Total Separation from Services = 27 11

Section I Administrative and Financial Management Reports in Accordance to AG/RES.1(XL-E/10) c. Geographic Representation Based on the FAO methodology as of March 31, 2011, both the CARICOM and Central America regions were within the proper ranges. Table 3 As of March 31 2011, staff distribution at the GS/OAS Total Points: 1,314.6 Membership Points (40%) 525.8 Contribution Points (55%) 723.0 Population Points (5%) 65.7 Membership (40%) POPULATION (5%) Quota (55%) Range Population* Pop % Points by Pop Quota* Points by Q Total Points Minimum Maximum Current Status CARICOM Antigua and Barbuda 15.0 88,354 0.010% 0.0 0.02 0.2 15.2 11.4 22.8 10.4 Below Bahamas 15.0 344,497 0.037% 0.0 0.08 0.6 15.6 11.7 23.4 3.2 Below Barbados 15.0 296,600 0.032% 0.0 0.06 0.4 15.5 11.6 23.2 8.7 Below Belize 15.0 310,706 0.033% 0.0 0.02 0.2 15.2 11.4 22.8 6.8 Below Dominica 15.0 67,058 0.007% 0.0 0.02 0.2 15.2 11.4 22.8 6.8 Below Grenada 15.0 105,860 0.011% 0.0 0.02 0.2 15.2 11.4 22.8 4.8 Below Guyana 15.0 733,904 0.079% 0.1 0.02 0.2 15.2 11.4 22.9 8.5 Below Haiti 15.0 10,214,956 1.100% 0.7 0.05 0.3 16.1 12.1 24.1 10.7 Below Jamaica 15.0 2,777,574 0.299% 0.2 0.12 0.9 16.1 12.1 24.2 6.2 Below Saint Kitts and Nevis 15.0 52,647 0.006% 0.0 0.02 0.2 15.2 11.4 22.8 10.9 Below Saint Lucia 15.0 170,888 0.018% 0.0 0.02 0.2 15.2 11.4 22.8 19.0 Within Range Saint Vincent and the Grenadines 15.0 122,710 0.013% 0.0 0.02 0.2 15.2 11.4 22.8 13.8 Within Range Suriname 15.0 468,589 0.050% 0.0 0.05 0.3 15.4 11.5 23.1 15.1 Within Range Trinidad and Tobago 15.0 1,347,052 0.145% 0.1 0.15 1.1 16.2 12.2 24.3 38.3 Above Subtotal 210.3 17,101,395 1.841% 1.2 0.68 4.9 216.4 162.3 324.7 163.2 Within Range South America Argentina 15.0 40,883,799 4.401% 2.9 3.21 23.2 41.1 30.9 61.7 86.5 Above Bolivia 15.0 10,185,076 1.096% 0.7 0.05 0.3 16.1 12.1 24.1 40.3 Above Brazil 15.0 199,759,155 21.505% 14.1 7.95 57.5 86.7 65.0 130.0 50.6 Below Chile 15.0 17,170,524 1.849% 1.2 1.07 7.8 24.0 18.0 36.0 88.1 Above Colombia 15.0 48,373,306 5.208% 3.4 0.84 6.1 24.5 18.4 36.8 124.7 Above Ecuador 15.0 13,895,039 1.496% 1.0 0.21 1.5 17.5 13.1 26.3 27.9 Above Paraguay 15.0 6,551,621 0.705% 0.5 0.12 0.9 16.4 12.3 24.6 15.8 Within Range Peru 15.0 29,109,579 3.134% 2.1 0.55 4.0 21.1 15.8 31.6 111.2 Above Uruguay 15.0 3,383,690 0.364% 0.2 0.18 1.3 16.6 12.4 24.9 51.4 Above Venezuela 15.0 29,237,376 3.148% 2.1 2.06 14.9 32.0 24.0 48.0 63.1 Above Subtotal 150.2 398,549,165 42.906% 28.2 16.25 117.5 295.9 221.9 443.9 659.6 Above Central America Costa Rica 15.0 4,698,907 0.506% 0.3 0.19 1.4 16.7 12.5 25.1 24.0 Within Range Dominican Republic 15.0 10,241,313 1.103% 0.7 0.21 1.5 17.2 12.9 25.9 13.1 Within Range El Salvador 15.0 7,198,611 0.775% 0.5 0.11 0.8 16.3 12.2 24.4 24.0 Within Range Guatemala 15.0 14,601,371 1.572% 1.0 0.19 1.4 17.4 13.1 26.1 29.3 Above Honduras 15.0 7,649,858 0.824% 0.5 0.05 0.3 15.9 11.9 23.8 10.7 Below Nicaragua 15.0 5,891,609 0.634% 0.4 0.05 0.3 15.8 11.8 23.6 6.5 Below Panama 15.0 3,526,659 0.380% 0.2 0.16 1.2 16.5 12.3 24.7 19.4 Within Range Subtotal 105.2 53,808,328 5.793% 3.8 0.94 6.8 115.8 86.8 173.6 127.0 Within Range North America Canada 15.0 33,747,141 3.633% 2.4 13.76 99.5 116.9 87.7 146.1 31.3 Below Mexico 15.0 111,147,431 11.966% 7.9 8.14 58.9 81.8 61.3 122.6 67.3 Within Range United States 15.0 314,533,173 33.861% 22.3 59.47 430.0 467.3 350.5 467.3 266.2 Below Subtotal 45.1 459,427,745 49.460% 32.5 81.37 588.3 665.9 499.4 736.0 364.8 Below Total 510.82 928,886,633 100% 65.7 99.24 717.5 1294.0 970.5 1678.2 1314.6 * Source: UN Statistical Service. Data corresponds to 2010 estimates, using constant fertility rate variant 12

Section I Administrative and Financial Management Reports in Accordance to AG/RES.1(XL-E/10) d. Gender Distribution The GS/OAS continues to emphasize gender equity at all levels of the Organization. As of March 31, 2011, 55% of staff was female and 45% male. Figure 1 Gender distribution at the GS/OAS as of March 31, 2011 Male 319 45% Figure 2 Gender distribution by level at the GS/OAS, as of March 31, 2011 70 60 50 40 30 29 40 31 53 51 50 70 41 62 45 45 69 Female 391 55% 27 Note: Total excludes 36 Associates 22 20 10 0 15 16 12 8 4 4 3 4 1 1 3 2 2 SG ASG D02 D01 P05 P04 P03 P02 P01 G07 G05 G06 G04 G03 G02 G01 Female Male Note: Total excludes 36 Associates 13

4. Detailed information on travel expense control measures as detailed in paragraph III.A.11 of this resolution. Section I Administrative and Financial Management Reports in Accordance to AG/RES.1(XL-E/10) Tickets purchased in Economy using all funds: OPS monitors and provides summary information related to travel and compliance with the Permanent Council resolution that requires that all tickets paid for by the Regular Fund, FEMCIDI, specific funds, and trust funds administered by the General Secretariat be purchased in economy class, except for travel by the Secretary General, the Assistant Secretary General, and the Chair of the Permanent Council. The following chart provides the information registered by the OAS Preferred Travel Service Provider, Omega World Travel. Registered Travel with TSP (Omega World Travel) Economy 92.0% Executive - NA 0.3% Executive - A 7.7% Please note that travel purchased outside Omega World Travel is closely monitored by OPS to ensure that reservations are made following the corresponding rules and regulations. OPS reported only one case of non compliance during this quarter. This was because of an administrative error by OWT. A credit memo will be issued by OWT for the difference in favor of the GS/OAS. 14

Section I Administrative and Financial Management Reports in Accordance to AG/RES.1(XL-E/10) 5. Detailed information on the income generated through the rental of conference rooms and the Hall of the Americas. Rental Hall of the Americas and Other Conference Rooms STATEMENT OF CHANGES IN FUND BALANCE For the period January 01, 2011 to Marchr 31, 2011 (in USD) 2011 Increases Rental income 28,198 Total Increases 28,198 Decreases Expenditures & Obligations Personnel Contracts 2,425 Building and Maintenance 66,227 Performance Contracts 2,400 Total Decreases 71,052 (A) Net change during period (42,854) Cash balance at beginning of period 155,201 Fund balance 112,347 (A) Includes obligations in the amount of USD 40,113 15

6. Information on external contribution to support the activities of the organization, as well as contributions to building maintenance and improvements. As of March 31, 2011, no contributions were received for building maintenance and improvements. Section I Administrative and Financial Management Reports in Accordance to AG/RES.1(XL-E/10) Organization of American States Contributions to OAS Funds by Donor From January 1, 2011 to March 31, 2011 Regular Fund 2011 Prior Years FEMCIDI Specific Funds (in USD) Trust for the Americas TOTAL Member States Antigua and Barbuda 366 366 Argentina 100,000 100,000 Bahamas, Commonwealth of 62,800 6,300 69,100 Barbados 19,500 19,500 Belize 521 521 Bolivia Brazil 125,847 60,096 185,943 Canada 2,990,128 1,222,089 4,212,217 Chile 875,300 30,000 905,300 Colombia 19,532 19,532 Costa Rica 152,500 152,500 Dominica, Commonwealth of 348 348 Dominican Republic 165 34,860 35,025 Ecuador 168,900 168,900 El Salvador 198,482 198,482 Grenada Guatemala 9,267 9,267 Guyana 17,900 2,227 20,127 Haiti 35,564 2,500 38,064 Honduras Jamaica Mexico 128,822 490,000 618,822 Nicaragua 36,700 2,000 38,700 Panama 2,030 308,000 310,030 Paraguay Peru 8,751 8,751 St. Kitts and Nevis St. Lucia St. Vincent and the Grenadines 366 366 Suriname 1,423 1,423 Trinidad and Tobago 2,406 58,895 61,301 United States 12,128,188 (c) 2,038,528 466,741 14,633,457 Uruguay Venezuela 57,000 57,000 Total Member States 16,732,260 92,564 37,360 4,536,116 466,741 21,865,041 (a) (b) (Continues on next page) 16

Section I Administrative and Financial Management Reports in Accordance to AG/RES.1(XL-E/10) Organization of American States Contributions to OAS Funds by Donor From January 1, 2011 to March 31, 2011 Regular Fund 2011 Prior Years FEMCIDI Specific Funds (in USD) Trust for the Americas TOTAL Permanent Observers China Germany Netherlands Portugal Slovenia Switzerland Total Permanent Observers 25,000 241,778 155,672 5,000 9,704 19,975 457,129 25,000 241,778 155,672 5,000 9,704 19,975 457,129 Institutions and Others Applied Energy Services (AES) CBOC I A Development Bank Intl. Bank for Reconstruction and Development Intl. Institute for Democracy & Electoral Assistance Intl. Org. for Migration Pan American Development Foundation Swedish NGO for Human Rights W.K. Kellogg Foundation Multiple Funding Sources Total Institutions and Others 200,126 200,126 160,839 160,839 24,570 24,570 195,544 195,544 100,000 100,000 330,000 330,000 26,880 26,880 123,734 123,734 25,000 25,000 493,930 20,027 513,956 1,480,496 220,153 1,700,648 GRAND TOTAL 16,732,260 92,564 37,360 6,473,742 686,894 24,022,819 (a) Effective July 5, 2009, as per AG/RES. 2 (XXXVII E/09), Honduras is suspended from its right to participate in the Organization of American States in accordance with Article 21 of the Inter American Democratic Charter. (b) Does not include contributions to the Tax Equalization Fund and an estimated USD 34 thousand contributed through "Penalty Mail" (c) Does not include USD 1.2 million programmed to FEMCIDI (transferred from Specific Funds) as this amount was already reported in 2010. 17

7. Information on the progress in implementing the International Public Sector Accounting Standards (IPSAS). Section I Administrative and Financial Management Reports in Accordance to AG/RES.1(XL-E/10) During the last quarter of 2010, the GS/OAS was invited to present at the International Consortium of Government Financial Managers on its experience with IPSAS. Additionally, in early 2011, senior staff from SAF met with the head of accounting division at OECD to gain insight into the lessons learned from their 2002 adoption of IPSAS. Strategic linkages like these have helped management to gain key insight into potential implementation challenges. In February 2011, the Director of DFAMS delivered the first IPSAS progress report to CAAP where she recounted the accomplishments of the project to date, and the plan moving forward. The presentation also included a high level plan with a new estimated implementation date for IPSAS in 2015. The revised date was determined based on the experiences from other implementing agencies that had to delay their implementation dates due to the complexity of the project. Achievement of this target date is dependent on the allocation of dedicated human and financial resources to this project. Understanding the potential of IPSAS to impact diverse areas of the Organization s financial operations, a gap analysis was completed identifying potential risk areas. This risk matrix will be developed further as work continues. Lastly, a section of the Finance Portal was created to serve as the primary repository of information throughout the implementation process. The page currently contains all the presentations and progress reports that have been prepared to date, as well other reference documents prepared by other organizations and experts. 18

8. Information on additional costs incurred further to nonobservance of meetings scheduled times. Section I Administrative and Financial Management Reports in Accordance to AG/RES.1(XL-E/10) Information has not been received for the publication of this OAS Quarterly Resource Management Report. 19

Section I Administrative and Financial Management Reports in Accordance to AG/RES.1(XL-E/10) 9. Information on the foundations, civil society organizations, and other private entities that carry out projects with specific funds, including details on their areas of activity and the work carried out by the Secretariat for External Relations that forges cooperation between the Organization and these private entities. Information has not been received for the publication of this OAS Quarterly Resource Management Report. 20

The GS/OAS financial position can be presented from two perspectives: financial and budgetary, as shown in Table 1. The financial perspective is based on actual inflows and outflows for all funds of the Organization. Inflows under the Regular Fund include current quotas, quotas in arrears, interest income, rental space income, and miscellaneous income, received through the first quarter of the year. Inflows under FEMCIDI include voluntary contributions from member states, interest and reimbursements. Inflows for Specific Funds include current year contributions for specific activities as mandated by the donor agreement, interest income and transfers. Service Funds include Regular Fund transfers for basic infrastructure and common costs, tax reimbursements, indirect cost recovery and other income. Inflows for Other Funds (which includes Medical Benefit, Rowe Pan-American and Trust for the Americas) vary depending on the nature for which these funds were established and may include unrealized gain from investments. On the outflows side, the Regular, Specific and Service Funds include expenditures, obligations, payroll encumbrances to year-end, transfers, and other decreases. Outflows under FEMCIDI include only non-payroll expenditures, obligations and transfers. Other Funds include only expenditures and transfers. For all funds, the ending balance represents the excess of inflows over outflows plus the beginning balances carried forward from the prior year. The budgetary perspective for the Regular Fund reflects the authorized appropriations for the 2011 cycle and does not show actual income collected. For FEMCIDI, it reflects the authorized appropriations for the 2010 cycle, which began on May 1, 2010 and will end on June 30, 2011, and does not show actual income collected, as shown under the financial perspective. The budget for Specific, Service, and Other Funds includes beginning balances, contributions, transfers, and miscellaneous income through the first quarter of the year, reflecting funds available for programming. Execution for the Regular Fund and FEMCIDI includes expenditures and obligations for the current budgetary year. Execution for Specific, Service, and Trust Funds may include expenditures and obligations from prior budgetary years. Table 1 GS/OAS Resources (in millions of USD) From January 1, 2011 to March 31 2011 FINANCIAL PERSPECTIVE Regular Fund Voluntary Funds (FEMCIDI) Specific Funds Service and Revolving Funds Other Funds (*) Interfund Transactions TOTAL 2011 BEGINNING BALANCE INFLOWS OUTFLOWS ENDING BALANCE 0.1 6.2 81.8 16.6 1.3 6.8 (58.1) 6.6 71.0 3.8 44.9 136.8 7.8 4.9 (10.0) 27.4 10.0 (96.0) 2.1 46.6 68.2 (74.8) (0.9) (17.6) (9.5) (3.2) BUDGETARY PERSPECTIVE Regular Fund Voluntary Funds (FEMCIDI) Specific Funds Service and Revolving Funds Other Funds TOTAL 2011 BUDGET EXECUTION VARIANCE 85.3 5.1 99.0 13.4 49.8 252.6 75.0 0.9 28.0 11.3 3.2 118.4 10.3 4.2 71.0 2.1 46.6 134.2 (*) Includes Medical Benefits Trust Fund, Rowe Pan American Fund and Trust for the Americas. 21

Figure 1 Trend and Composition of Inflows by Fund (in millions of USD) From January 1 to March 31 TREND 30.0 20.0 23.3 25.6 22.7 16.6 Trend and Composition of Inflows by Fund As defined on page 5, inflows to the OAS include more than just quota payments or voluntary contributions. Figure 1 presents a comparative summary of all inflows through March 31, for the last 5 years for funds managed by the GS/OAS, including Trust funds, for which the GS/OAS has fiduciary responsibility. The administration of each fund is regulated by its own mandates, statutes or regulations. Overall, the GS/ OAS received approximately USD 27.4 million (excludes inter-funds transactions of USD 10.0 million) during the first three months of 2011. 10.0 13.7 11.9 11.3 12.4 8.1 9.5 10.1 7.2 7.8 6.8 4.5 7.1 4.6 3.5 4.9 4.2 0.3 1.3 0.2 0.1 0.5 2007 2008 2009 2010 2011 Regular Fund Service and Revolving Funds Other Funds* FEMCIDI Specific Funds Overall income through March has decreased compared to last year, primarily due to the timing of quota payments to the Regular Fund and a significant decline in Specific Fund contributions. Quotas payments to the Regular Fund were lower during the first quarter by 27% compared to the same period in 2010. Pledges received for FEMCIDI increased to USD 1.3 million through March, compared to USD 0.5 million from last year. Although FEMCIDI pledges have increased by USD 0.8 million, the increment is due to the timing of the United States pledge of USD 1.2 million that was received during the month of February 2011 rather than the customary month of December, when the FEMCIDI cycle begins. COMPOSITION Other Funds* 4.9 13% FEMCIDI 1.3 3% In addition, overall inflows to Service and Revolving Funds have increased by 8% when compared to the same period in 2010 due primarily to adjustments in the Indirect Cost Recovery (ICR) account related to some prior year transactions of the Spanish Fund. Service and Revolving Funds 7.8 21% ** Includes Inter fund transactions of USD 10 million Specific Funds 6.8 18% * Includes Medical Benefits Fund, Rowe Pan American Fund and Trust for the Americas Regular Fund 16.6 45% Total 2011 USD 37.4 M** 100% Across individuals funds, the chart shows mixed trends. Inflows as of March corresponding to inflows to Specific Fund are at the lowest level from the past four years. The amount of inflows received as of March 31 (USD 6.8 million) represents a 38% decrease compared to the average contributions received in the last three years. Although most inflows to Specific Funds vary depending on donor s preferred themes, the difference in contributions received as compared to previous years is attributable, among others, to MAPP (Misión de Apoyo al Proceso de Paz) Colombia, Civil Registry in Haiti and Port Security projects. Based on current trends and data from prior years, Specific Fund projects will receive approximately USD 58 million through year-end, totaling an annual contribution of roughly USD 65 million. This projection falls below 22

Section I Inflows from a Financial Perspective previous contributions received in the last few years, even when it includes a possible second phase of the multi-million OAS/CIDA Cooperation Plan. On the other hand, the projection contemplates a lower contribution amount related to the Spanish Fund. Inflows attributed to Other Funds have increased from USD 4.2 million in 2010 to USD 4.9 million in 2011, mostly due to an increase in the portfolio s market value of the Medical Benefits Fund and the Rowe Pan-American Fund. Contributions by Source of Financing (USD 0.9 million) and Mexico (USD 0.6 million). From the USD 14.6 million contributed by the United States to all funds, USD 12.1 million corresponds to the Regular Fund. At the same time, from the USD 4.2 million contributed by Canada, 71% constitutes quota payments to the Regular Fund and 29% represents contributions to Specific Funds. Chile s contribution of USD 0.9 million corresponds to the Regular fund, while 83% of Mexico s contribution of USD 0.6 million has been allocated to Specific Funds. Among Permanent Observers, Germany is at the top of contributors with USD 0.2 million to Specific Funds mainly to support sustainable democracy initiatives. During the first quarter of 2011 (see Table 2), the United States was the major contributor to the GS/OAS (USD 14.6 million), followed by Canada (USD 4.2 million), Chile Table 2 Contributions by Source of Financing - Top Donors From January 1, 2011 to March 31, 2011 (in millions of USD) Contributor Regular Fund Voluntary Funds (FEMCIDI) Specific Funds Trust for the Americas TOTAL United States 12.1 Canada 3.0 Chile 0.9 Mexico 0.1 Intl. Organization for Migration Panama Germany Applied Energy Services (AES) El Salvador Intl. Bank for Reconstruction and Development Brazil 0.1 Ecuador 0.2 The Conference Board of Canada (CBOC) Netherlands Other Member States 0.4 Multiple Funding Sources & Others *** * 2.0 0.5 14.6 1.2 4.2 *** 0.9 0.5 0.6 0.3 0.3 0.3 0.3 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.1 0.2 0.2 ** 0.2 0.9 0.2 0.2 0.2 0.2 0.2 0.6 *** 0.9 TOTAL 16.8 ** 6.5 0.7 24.0 * Does not include USD 1.2 million programmed to FEMCIDI (transferred from Specific Funds) as this amount was already reported in 2010. ** Although Voluntary Funds show zero due to rounding in millions, this corresponds to contributions from the Dominican Republic for USD 34,860 and Haiti for USD 2,500. *** Although Funds show zero due to rounding in millions, this corresponds to contributions from Chile for USD 30,000, Panama for USD 2,030, and Multiple Funding Sources & Others for USD 20,027. 23

Outflows by fund Outflows for the Regular, Specific and Service Funds include expenditures, and obligations (less carry-over obligations) payroll encumbrances to year end, transfers, and other decreases. Outflows under FEMCIDI include only non payroll expenditures, obligations and transfers. Other Funds include only expenditures and transfers. Total outflows in GS/OAS funds totaled USD 96.0 million (excludes interfunds transactions of USD 10.0 million) through March 31, 2011, a slight increase from the same period last year (USD 94.7 million). Figure 2 shows that outflows in the Regular Fund amounted to USD 74.8 million or 70% of the total committed; Specific Funds USD 17.6 million or 17%, and Service and Revolving Funds USD 9.5 million or 9%. These outflows combined, account for 96% of the total committed. The remaining amount corresponds to Other Funds. Outflows by category 61% of total outflows, Building and Maintenance (Object 6) represents 9%, Performance contracts (Object 8) represents 9%, Other expenses (Object 9) represents 5% which includes administrative and technical support, subsidies to the Inter-American Court of Human Rights, the Pan American Development Foundation and the Inter-American Defense Board. Figure 2 Outflows by Fund From January 1, 2011 to March 31, 2011 (in millions of USD) Service and Revolving Funds 9.5 9% Other Funds 3.2 3% Voluntary Funds (FEMCIDI) 0.9 1% Specific Funds 17.6 17% Regular Fund 74.8 70% As a service organization, the GS/OAS invests a significant amount of its income on salaries and contracts (Figure 3); Personnel (Object 1) represents * Includes Inter fund transactions of USD 10 million Total: USD 106.0 * Figure 3 Outflows by category From January 1, 2011 to March 31, 2011 (in millions of USD) 70 60 50 40 30 20 10 64.7 63.5 63.9 1.2 7.0 1.1 1.1 3.2 3.3 4.1 3.3 4.3 0.7 0.4 0.7 0.9 1.2 2.2 Personnel Temporary Posts Fellowships Travel Documents Equipment, Supplies and Maintenance 14.3 9.8 10.4 9.8 13.2 9.4 Building and Maintenance Performance Contracts 2011 USD 106 2010 USD 104.7 2009 USD 109.4 5.8 5.0 6.4 2.4 2.3 4.5 Other expenses Other outflows * * Includes Inter fund transactions of USD 10 million 24

Disbursements by Location The General Secretariat executes numerous activities throughout its member states, requiring payment for goods and services in their corresponding local currencies. Figure 4 shows disbursements by location through the first three quarters of the year, totaling USD 47.88 million. The majority of disbursements occur in Headquarters, mostly due to payroll expenses and infrastructure costs. Section I Outflows from a Financial Perspective A great majority of disbursements are related to the Mission to Support the Peace process in Colombia (MAPP), Electoral Observation Mission and civil registry activities in Haiti, demining and judicial facilitators activities in Nicaragua. There were no disbursements for activities held in Canada or Chile. Disbursements in the Caribbean are also significant due to projects related to recovery efforts in Haiti. Figure 4 Disbursements by Location (in millions of USD) Belize Bahamas 0.04 0.05 Honduras Dominican Republic 0.02 0.07 Mexico 0.27 Costa Rica Saint Kitts and Nevis 0.21 0.04 Guatemala 0.24 Panama 0.11 El Salvador Haiti Antigua and Barbuda 0.30 Suriname 0.99 0.04 0.05 Nicaragua 0.34 Guyana Jamaica Dominica 0.01 0.23 0.02 Colombia 1.01 Venezuela Santa Lucia 0.03 0.03 Barbados Ecuador 0.11 0.18 Saint Vicent and the Grenadines 0.06 Grenada Peru 0.05 0.14 Trinidad and Tobago Bolivia 0.05 0.05 Paraguay 0.15 Brazil 0.17 Argentina 0.21 Uruguay 0.25 Headquarters (DC) 42.36 TOTAL DISBURSEMENT USD 47.88 M 25

Approved Levels For 2011, through Resolution AG/RES. 1 (XL-E/10) corr. 1, the General Secretariat was authorized to execute up to USD 85.3 million for Regular Fund activities. Table 3 presents the 2011 original and modified appropriation and the corresponding sources of financing. Quota assessments represent 94.8% of the sources of financing for the 2011 appropriation. from chapter 4 to chapter 7. Other activities correspond to personnel reinforcements and transferring of projects between chapters. Table 4 Transfers Between Chapters (in thousands of USD) Table 3 2011 Appropriations and Financing (in thousands of USD) Original Modified Appropriations Personnel 54,943.8 54,943.8 Non personnel 30,406.0 30,406.0 85,349.8 85,349.8 Actual Projected Mar 31, 2011 Sources of Financing Quota Assessment 80,950.8 16,285.5 Administrative and Technical Support 3,064.0 a Other Income 1,335.0 b 343.6 85,349.8 16,629.1 a) ICR Collection from Specific Funds (USD 2,500.0) and FEMCIDI (USD 564) b) Interest, rents, refunds and deobligations income Transfers Between Chapters Most of the transfers between chapters were related to personnel during the first quarter (see Table 4). Executive Order 08-01 rev.4 was released during the month of February: the Department of Legal Services was transferred from chapter 4 to chapter 1, and the Special Legal program was transferred Original Appropriation AG/RES. 1 (XL E/10) CORR. 1 Transfers January to March 2011 Modified Appropriation as of March 31, 2011 % CHAPTERS (a) (b) (c) (b/a) Chapter 1 Office of the Secretary General 2,761.8 1,536.0 4,297.8 55.6% Chapter 2 Office of the Assistant Secretary General 16,358.1 (9.8) 16,348.3 Chapter 3 Autonomous and/or Decentralized Entities 12,177.4 (247.1) 11,930.3 Chapter 4 Secretariat for Legal Affairs 3,587.3 (1,058.6) 2,528.7 Chapter 5 Secretariat for Multidimensional Security 3,921.6 0.1% 2.0% 29.5% 3,921.6 0.0% Chapter 6 Secretariat for Political Affairs 4,784.3 (645.7) 4,138.6 Chapter 7 Executive Secretariat for Integral Development 14,441.2 277.0 14,718.2 1.9% Chapter 8 Secretariat for External Relations 4,333.2 197.9 4,531.1 4.6% Chapter 9 Secretariat for Administration and Finance 10,922.5 (49.7) 10,872.8 Chapter 10 Basic Infrastructure and Common costs 12,062.4 12,062.4 Grand Total 85,349.8 85,349.8 Regular Budgetary Execution by Chapter 13.5% As of March 31, 2011 the 2011 Regular Fund appropriation of USD 85.3 million has been executed up to USD 75.0 million, or 87.9% of the appropriation. Execution includes expenditures, payroll encumbrances, and outstanding commitments through year-end. Table 5 shows the Regular Fund modified appropriation (per Table 4) versus Execution, which includes expenditures and obligation. The variance corresponds to the unused appropriations as of March 31, 2011. As of March 31, 2011, USD 10.3 million remained available for programming. 0.5% 26

Section I Regular Fund Program-Budget Execution 2010 Six of the ten chapters have already executed over 90% of their corresponding appropriations (Figure 5). The lowest percentage of execution comes from Chapter 3 - Autonomous and/or Decentralized Entities 71.2%, given that the subsidies given to Inter-American Court of Human Rights, Inter- American Defense Board and the Pan American Development Foundation are paid on a quarterly basis. Table 5 Budget vs Execution As of March 31, 2011 (in thousands of USD) Modified Appropriation Execution Variance CHAPTERS (a) (b) (c) = (a) (b) Chapter 1 Office of the Secretary General 4,297.8 3,796.1 501.7 Chapter 2 Office of the Assistant Secretary General 16,348.3 14,926.2 1,422.1 Chapter 3 Autonomous and/or Decentralized Entities 11,930.3 8,495.0 3,435.3 Chapter 4 Secretariat for Legal Affairs 2,528.7 2,387.7 141.0 Chapter 5 Secretariat for Multidimensional Security 3,921.6 3,660.0 261.6 Chapter 6 Secretariat for Political Affairs 4,138.6 4,069.3 69.3 Chapter 7 Executive Secretariat for Integral Development 14,718.2 12,593.5 2,124.7 Chapter 8 Secretariat for External Relations 4,531.1 4,590.0 (58.9) * Chapter 9 Secretariat for Administration and Finance 10,872.8 10,898.4 (25.6) * Chapter 10 Basic Infrastructure and Common costs 12,062.4 9,630.0 2,432.4 Grand Total 85,349.8 75,046.2 ** 10,303.6 * Correspond to budgetary and execution personnel variances and reinforcements ** Includes Pre Obligations in the amount of USD 374.4 Figure 5 Budgetary Execution by Program As of March 31, 2011 (in millions of USD) 20 18 16 16.3 14.7 14 12 11.9 10.9 12.1 10 8 6 4 2 11.0 8.9 3.6 8.2 5.2 4.3 3.9 4.1 4.5 2.5 2.8 2.7 3.0 3.4 6.0 3.9 3.3 1.7 3.7 2.7 1.0 0.7 0.9 1.0 1.2 CHP 1 CHP 2 CHP 3 CHP 4 CHP 5 CHP 6 CHP 7 CHP 8 CHP 9 CHP10 Modified Appropriation Expenditures Obligations 27

Organization of American States OAS QUARTERLY RESOURCE MANAGEMENT REPORT MARCH 31, 2011