gc(33)/874 - the agency's accounts for 1988

THEAGENCY'S ACCOUNTSFOR 1988

GC(XXXIII)/874

Printed by theInternational Atomic Energy Agencyin Austria - August 1989

INTERNATIONAL ATOMIC ENERGY AGENCY

REPORT BY THE BOARD OF GOVERNORS

1. In accordance with Financial Regulation 12.04 [1], the Board ofGovernors hereby transmits to the Members of the Agency the report of theExternal Auditor on the Agency's accounts for 1988.

2. The Board has examined the reports by the External Auditor and theDirector General on the accounts, and also the accounts themselves, andsubmits the following draft resolution for the consideration of the GeneralConference.

The General Conference,

Having regard to Financial Regulation 12.04,

Takes note of the report of the External Auditor on the Agency's accounts forthe year 1988 and of the report of the Board of Governors thereon [*].

[*] GC(XXXIII)/874.

[1] INFCIRC/8/Rev.1.

Ill

Thirty-third regular session

THE AGENCY'S ACCOUNTS FOR 1988

CONTENTS

Table of contents V

Introduction to the report on the Agency's Accountsfor 1988 1

Part I - Report by the Director General on thebudgetary performance for the year 1988 3

Part II - Report of the External Auditor to the Board of Governorson the audit of the accounts of the International AtomicEnergy Agency for the year ended 31 December 1988 33

Part III - Statements 41

I. Administrative Fund and Working Capital Fund

A. Budget appropriations, expenditures

and unencumbered balances, by sections of thebudget for the year ended 31 December 1988 42

B. Estimated and actual resources for the yearended 31 December 1988 43

C. Income and expenditure in the year ended31 December 1988 44

D. Assets, liabilities, reserves and surplusesas at 31 December 1988 45

II. Technical Assistance and Co-operation Fund

A. Resources, expenditures, and unused resourcesby region in the year ended 31 December 1988 46

B. Estimated and actual resources in the yearended 31 December 1988 47


D. Assets, liabilities and fund balanceas at 31 December 1988 49

III. Activities partially financed from theAdministrative Fund

A. Resources, expenditures and unused resourcesin the year ended 31 December 1988 50



D. Assets, liabilities and fund balanceas at 31 December 1988 53

IV. Funds administered on behalf of Member States,United Nations and other Organizations

A. Resources, expenditures and unused resourcesin the year ended 31 December 1988 54



D. Assets, liabilities and fund balancesas at 31 December 1988 57

Part IV - Schedules 59

A. Cash and Investments

1. Current accounts at banks as at

31 December 1988 60

2. Deposit accounts at banks as at31 December 1988 61

3. Current and deposit accounts by fund as at31 December 1988 62

B. Status of contributions

1. Contributions to the Regular Budget;Status as at 31 December 1988 63

2. Status of voluntary contributions to theTechnical Assistance and Co-operation Fundas at 31 December 1988 66

3. Status of advances to the Working Capital Fundas at 31 December 1988 69

VI

C. Administrative Fund

Shares of Member States in the 1987 cash surplus 71

D. Technical Assistance and Co-operation

1. Assessed programme costs (includingTrust Funds); status as at 31 December 1988 73

2. Summary of obligations and disbursementsduring 1988 and unliquidated obligationsas at 31 December 1988 75

Resources made available to the Agencyby Member States during 1988 includingcontributions in cash and in kind 78

F. Combined table of assets and liabilities as at31 December 1988 and of income and expenditurein the year ended 31 December 1988 81

Part V - Significant accounting policies of the Agency 83

VII

INTRODUCTION TO THE REPORT ONTHE AGENCY'S ACCOUNTS FOR 1988

1. I present herewith the Agency's accounts for the year ended 31 December1988. My comments on the implementation of the 1988 budget and main trendsand developments are presented in Part I of the document. The ExternalAuditor's report to the Board of Governors on the audit of the accountsappears in Part II and the Agency's accounts, comprising statements I to IVand Schedules A to F, are presented in Parts III and IV respectively.

2. Because of the improved financial situation of the Agency in the lastquarter of 1988, there was no need for deferred programme activities to becarried over into 1989 (as authorized by the Board in September 1988 for athree-year trial period).

3. The following changes have been made in an effort to improve thereporting on Agency activities funded from extrabudgetary sources:

(i) Food and Agriculture Organization of the United Nations (FAO)

The open balances at year end relating to FAO's participation in thefinancing of the Joint FAO/IAEA Division of Nuclear Techniques in Foodand Agriculture were previously shown, under the Administrative Fund,against the side-heading "United Nations, specialized agencies and otherinternational organizations". They are now shown, in Statements IV.Cand IV.D, against the side-heading "Food and Agriculture Organization ofthe United Nations (FAO)". The resources and expenditures in questionare reflected in Statements IV.A and IV.B against "Food and Agriculture".

(ii) Funds in Trust (resources made available by governments and institutesof Member States for the implementation of activities under thetechnical assistance and co-operation programme and for researchactivities in their own countries)

The unspent balances at year end were previously recorded against"Accounts payable, sundry credit balances and other reserves" under theTechnical Assistance and Co-operation Fund (TACF). They are now shownseparately, against "Funds in Trust (FIT)", in Statements IV.A-D.

4. Two new funds were established in 1988:

Republic of Korea - for support to footnote-a/ projects underthe technical assistance and co-operationprogramme

Commission of theEuropean Communities(CEC) - for fellowships under the technical

assistance and co-operation programme

5. In February 1989, following establishment of the fund relating to theCEC, the Board of Governors approved acceptance of a voluntary contribution ofthe CEC for financing the fellowships in question. At the same time, theBoard authorized the Director General to enter into an agreement with theSyrian Arab Republic regarding funds in trust which are reflected inStatements IV.A-D.

6. The cash holdings of Austrian schilling-based funds are no longer shownin Schedule A.3. However, they are still reflected in separate statementswhich are each certified by the External Auditor.

7. The significant accounting policies of the Agency, which remainedunchanged during the financial year, are presented in Part V.

(signed) HANS BLIXDirector General

P A R T I

REPORT BY THE DIRECTOR GENERAL

ON BUDGETARY PERFORMANCE IN 1988

I. REGULAR BUDGET

1. The General Conference appropriated an amount of $ 137 337 000 for theRegular Budget on the basis of an exchange rate of 14.20 Austrian schillingsto one United States dollar. This amount had to be adjusted in accordancewith the adjustment formula presented in the attachment to resolutionGC(XXXI)/RES/476 in order to take into account the average exchange rateactually experienced during the year - AS 12.21 to $ 1.

2. The Regular Budget for 1988 at an exchange rate of 12.21 Austrianschillings to one United States dollar amounted to $ 156 182 000.

Table 1

Summary of expenditure by Appropriation Section

Appropriation Section Appropriat ionsTotal

expenditures

(Overruns) orunderruns ofappropriations

1. Technical Assistanceand Co-operation

2. Nuclear Energy and Safety

3. Research and Isotopes

Operational Facilities

Safeguards

Policy-making Organs

Executive Managementand Administration

8. General Services

Total Agency programmes

9. Shared Support Services(Cost of work for others)

8 213 000

28 593 000

20 921 000

3 020 000

51 151 000

5 936 000

16 361 000

16 621 000

7 921 753

26 427 801

20 128 712

2 955 031

47 535 919

5 666 750

15 436 196

16 158 670

291 247

2 165 199

792 288

64 969

3 615 081

269 250

924 804

462 330

150

5

816

366

000

000

142

4

230

847

832

337

8 585

518

168

663

CONSOLIDATED TOTAL 156 182 000 147 078 169 9 103 831

3. Table 1 shows an underrun of $ 8 585 168 in respect of Agency programmesand an underrun of $ 9 103 831 for the nine Appropriation Sections.

4. More than half of the underrun - $ 5 248 000 - is due to the differencebetween the actual level of remuneration of staff in the Professional andhigher categories and the respective provision in the 1988 budget.Earmarkings for an additional post adjustment by Appropriation Section(including Shared Support Services) were:

1. Technical Assistance and Co-operation $ 271 0002. Nuclear Energy and Safety 1 034 0003. Research and Isotopes 692 0004. Operation Facilities 59 0005. Safeguards 2 284 0006. Policy-making Organs 214 0007. Executive Management and Administration 610 0008. General Services 84 000

TOTAL $ 5 248 000

5. After deduction of the $ 5 248 000 set aside for a possible postadjustment for Professional staff, an amount of $ 3 337 168 remained unspentin respect of Agency programmes. Major net underruns (after deduction ofearmarkings for an additional post adjustment) were experienced in respect ofAppropriation Sections "Nuclear Energy and Safety" ($1 131 199) and"Safeguards" ($ 1 331 081). Detailed comments with regard to major underrunsare given in the respective sections.

6. Table 2 and Exhibits 1-8 provide information by "Item of expenditure".

Table 2

Summary by item of expenditure

Item of expenditure

Salaries for established posts - PTemporary assistance - PSalaries for established posts -

GS, M&OTemporary assistance - GS, M&OCommon staff costsOvertime

TravelRepresentation and hospitalityTrainingExperts

Equipment: leased or rentedEquipment: purchasedSupplies and materialsGeneral operating expenses

ContractsResearch and technical contractsMiscellaneous

Sub-total: Direct costs

Conference servicesInterpretation servicesTranslation servicesPrinting and publishing servicesData processing servicesContracts administration servicesLaboratory servicesOther servicesRadiation protection services

Sub-total: Shared costs


Cost of work for others

CONSOLIDATED TOTAL

Budgetary performance

Appropriations1 QflSX700

42 406 7001 167 400

19 135 400943 700

20 642 400243 400

10 830 200179 900528 700

1 172 600

508 0004 933 9003 387 10014 259 500

1 054 1002 768 4002 468 600

126 630 000

776 1001 049 6006 720 9006 712 8005 999 000442 100

-1 994 800490 700

24 186 000

150 816 000

5 366 000

156 182 000

Totalexpenditures

1988

36 091 7891 651 059

20 179 805858 028

19 595 939199 897

10 558 345150 567331 190280 680

601 5775 772 8772 737 04513 168 989

1 145 6393 120 4122 439 434

118 883 272

780 881805 950

6 330 3176 586 6766 034 375426 038

-1 936 258447 065

23 347 560

142 230 832

4 847 337

147 078 169

(Overruns) orunderruns

appropriations

6 314 911-/

(483 659)

(1 044 405)85 672

1 046 46143 503

271 85529 333197 510891 920

(93 577)(838 977)650 055

1 090 511

(91 539)(352 012)29 166

7 746 728

(4 781)243 650390 583126 124(35 375)16 062_

58 54243 635

**838 440—

8 585 168

518 663

9 103 831

*/ Of which $ 4 431 000 were earmarked for an additional post adjustment.**/ Of which $ 817 000 were earmarked for an additional post adjustment for

Professional staff working in Shared Support Services.

7. The underrun in respect of "Salaries for established posts - P" shown inTable 2 resulted to a large extent from the fact that the survey to beconducted by the International Civil Service Commission (ICSC) was carried outonly late in the year and the freeze on Professional post adjustment was notlifted in Vienna and, to a lesser degree, from temporary vacancies resultingfrom staff turnover ($ 1 883 911).

8. The overrun in respect of "Temporary assistance - P" resulted from agreater than expected need for such assistance in meeting temporary shortagesof regular Professional staff, which were partly due to the temporary freezeon recruitment applied during the second half of 1987 as a consequence of theadverse cash-flow situation experienced at that time.

9. The overrun in respect of "Salaries for established posts - GS, M&O"resulted from a 10.5% salary increase recommended by the ICSC in 1987, whichwas not budgeted for.

10. The lower actual expenditure in respect of "Common staff costs" resultedmainly from the fact that staff recruitment costs (recruitment travel, removalcosts) were lower than expected.

11. The substantial underrun in respect of "Experts" was partly due to areduction in the hiring of experts and partly to the fact that a substantialpart of costs for invited consultants were budgeted for under "Experts" butwere charged to "Travel".

12. Purchases of laboratory equipment for the Laboratories at Seibersdorfand Monaco, as well as the acquisition of word processing equipment requiredfor the introduction of office automation, accounted for the overrun inrespect of "Equipment: purchased".

13. The underrun in respect of "General operating expenses" reflects thelower than estimated level of expenditures for VIC operating costs(Appropriation Section 8, General Services) and for utilities for theSeibersdorf Laboratory (Appropriation Section 3, Research and Isotopes).

14. The budgetary provision for "Shared costs" includes an amount of$ 817 000 in respect of earmarkings for additional post adjustment forProfessional staff working for Shared Support Services; consequently, the netunderrun remaining after deduction of the earmarkings amounts to $ 21 440 only.

15. The costs of Shared Support Services, which are shown against "Sharedcosts" in Table 2, are set out in greater detail in Table 3.

Table 3

Summary by item of expenditureShared Support Services

Item of expenditure

Salaries for established posts - PTemporary assistance - PSalaries for established posts -GS, M&O

Temporary assistance - GS, M&OCommon staff costsOvertime





Translation servicesPrinting and publishing servicesData processing services


Total

Less: Cross-charge (above)Cost of work for others

Sub-total

TOTAL


Appropriations

7 588 4001 018 400

7 025 600394 700

4 956 50071 900

53 1002 20090 10023 000

2 563 700521 100

2 543 4002 369 600

180 30083 50066 500

29 552 000

64 200106 900955 400

1 126 500

30 678 500

1 126 5005 366 000

6 492 500

24 186 000

Totalexpenditures

1988

6 591 106572 185

7 413 680259 457

4 698 947108 948

166 0971 86084 88561 672

1 897 473880 515

2 518 6611 832 437

845 538_

261 436

28 194 897

26 189128 528934 016

1 088 733

29 283 630

1 088 7334 847 337

5 936 070

23 347 560


appropriations

997 294-446 215

(388 080)135 243257 553(37 048)

(112 997)340

5 215(38 672)

666 227(359 415)24 739537 163

(665 238)83 500

(194 936)

1 357 103

38 011(21 628)21 384

37 767

1 394 870

37 767518 663

556 430

838 440*/

*/ Of Which $ 817 000 were earmarked for an additional post adjustment.

16. The underrun in respect of "Temporary assistance - P" reflected, to alarge extent, the lower than expected requirements for interpretation servicesowing partly to the fact that fewer meetings were held than had been plannedand partly to the more cost-effective utilization of these services. Part ofthe underrun was due to a change in the system for charging travel costs offree-lance interpreters and translators: these were charged to the item"Travel", whereas they had been budgeted for under "Temporary assistance - P".

17. The underrun in respect of "Equipment: leased or rented" and theoverrun in respect of "Equipment: purchased" related to computer services;this shift from "Equipment: leased or rented" to "Equipment: purchased"resulted from the decision to purchase a number of hardware items instead ofrenting them as foreseen in the budget, in order to reduce total costs in thelong run.

18. The underrun in respect of "General operating expenses" is partly offsetby the overrun in respect of "Miscellaneous", since freight costs incurred indistributing printed matter, the costs of insuring computer equipment and thecosts of publication sales promotion were charged to "Miscellaneous" but hadbeen budgeted for under "General operating expenses". The introduction of amore economical way of distributing printed matter, as well as a lower thanaverage expenditure on the repair of printing equipment, accounted for a largepart of the underrun.

19. The overrun in respect of "Contracts" related largely to data processingservices: increased demand from users for programming services for theestablishment and maintenance of special data bases for scientific andadministrative purposes had to be met through external programming contracts.

Section 1« Technical Assistance and Co-operation a/

Item of expenditure



TravelRepresentation and hospitalityExperts

Equipment: leased or rentedSupplies and materialsGeneral operating expenses

Miscellaneous




TOTAL

Exhibit 1


Appropriations1988

2 958 700116 300

1 749 200121 800

1 604 30014 400

175 9003 000

45 200

_11 30069 400

-

6 869 500

513 30035 600794 600

1 343 500

8 213 000

Totalexpenditures

1988

2 658 62181 864

1 850 614159 502

1 572 0344 985

115 435817

35 135

7 82615 88163 538

1 248

6 567 500

540 47327 982785 798

1 354 253

7 921 753


appropriations

300 07934 436

(101 414)(37 702)32 2669 415

60 4652 183

10 065

(7 826)(4 581)5 862

(1 248)

302 000

(27 173)7 6188 802

(10 753)

*/291 247-

a/ This table covers obligations under the Regular Budget only.

*/ Of which $ 271 000 were earmarked for an additional post adjustment of salaries.

20. The unbudgeted 10.5% salary Increase for GS staff had to be offset byeconomies in respect of other items of expenditure, particularly "Travel".

Section 2. Nuclear Energy and Safety

Item of expenditure







Conference servicesInterpretation servicesTranslation servicesPrinting and publishing servicesData processing servicesContract administration servicesOther services (Library)Radiation protection services


TOTAL

Exhibit 2


Appropriations1988

7 334 100640 100

2 293 600280 700

3 420 00028 000

3 445 30058 1008 700

522 200

105 100113 90092 400364 400

171 500691 30054 700

19 624 100

305 400394 400788 800

3 937 3001 858 300

107 9001 436 800

140 000

8 968 900

28 593 000

Totalexpenditures

1988

5 810 929894 600

2 331 135221 449

3 066 13919 637

3 228 56954 9613 357

115 196

54 712522 552142 231199 660

197 293602 018124 228

17 588 666

322 486316 643798 941

3 893 6361 887 011104 075

1 388 930127 413

8 839 135

26 427 801


appropriations

1 523 171(254 500)

(37 535)59 251353 8618 363

216 7313 1395 343

407 004

50 388(408 652)(49 831)164 740

(25 793)89 282(69 528)

2 035 434

(17 086)77 757(10 141)43 664(28 711)3 825

47 87012 587

129 765

*/2 165 199-

*/ Of which $ 1 034 000 were earmarked for an additional post adjustment ofsalaries.

10

21. Appropriation Section 2, "Nuclear Energy and Safety" comprises "Nuclearpower", "Nuclear fuel cycle", "Nuclear safety" and "Scientific and technicalinformation".

22. The temporary freeze on recruitment applied during the second half of1987 resulted in delayed recruitment during the first half of 1988, and thiswas reflected in an underrun in respect of "Salaries for established posts -P".

23. The increased workload associated with the establishment of the Agency'semergency response system, the Probabilistic Safety Assessment PACK (PSAPACK),the new International Nuclear Safety Advisory Group (INSAG), etc. and delaysin recruiting staff to established posts resulted in an overrun in respect of"Temporary Assistance - P".

24. The budgetary underruns in respect of "Travel" and "Experts" arerelated, since a substantial part of the cost of invited consultants wasbudgeted for under "Experts" but charged to "Travel". The considerableunderrun in respect of both items was mainly due to a more cautious policyapplied in connection with Invitations of meeting participants paid for by theAgency.

25. Furthermore, a number of meetings had to be postponed because of a lackof support from Member States.

26. The overrun in respect of "Equipment: purchased" is largely due to themodernization of INIS clearing house equipment and to the acquisition ofequipment for the office automation project.

11

Section 3. Research and Isotopes

Item of expenditure

Salaries for established posts - FTemporary assistance - PSalaries for established posts -GS, H&O






Conference servicesInterpretation servicesTranslation servicesPrinting and publishing servicesData processing servicesContract administration servicesLaboratory services


TOTAL

Exhibit 3


Appropriations1988

5 950 800125 700

3 407 600109 200

3 109 90049 600

1 740 10027 30020 000

313 700

112 800756 100664 800

1 601 400

21 7001 950 200324 800

20 285 700

194 000118 400423 700

1 405 200449 500300 900

(2256 400)

635 300

20 921 000

Totalexpenditures

1988

5 103 671216 116

3 484 353190 753

2 975 72774 601

1 410 34223 3484 52931 895

76 4771 369 040860 062

1 293 787

34 3092 280 958293 925

19 723 893

151 11492 083337 362

1 295 390440 413290 207

(2 201 750)

404 819

20 128 712


appropriations

847 129(90 416)

(76 753)(81 553)134 173(25 001)

329 7583 952

15 471281 805

36 323(612 940)(195 262)307 613

(12 609)(330 758)30 875

561 807

42 88626 31786 338

109 8109 087

10 693(54 650)

230 481

792 288-7


12

27. Appropriation Section 3, "Research and Isotopes", comprises "Food andagriculture", "Life sciences" and "Physical and chemical sciences". Itincludes all costs related to the Agency's Laboratories at Seibersdorf and atthe VIC. The costs of Laboratory services rendered to "Safeguards" aretransferred to Appropriation Section 5.

28. The overrun in respect of "Temporary assistance - P" was more thanoffset by the reduced hiring of "Experts".

29. The underrun in respect of "Travel" reflected the lower number ofconsultants' and research co-ordination meetings held than budgeted for.

30. The necessary replacement of equipment for analytical work and of otherelectronic equipment required in the Laboratory resulted in an overrun inrespect of "Equipment: purchased". The acquisition of an electron spinresonance spectrometer was essential for the performance of therapy dosemeasurements and for measurements of radiation dose to some irradiatedmaterials in the Dosimetry Laboratory.

31. "General operating expenses" for the Laboratory were substantially belowbudget estimates, the main reason being that price increases for utilitieswere below the budgetary assumptions.

32. The overrun in respect of "Research and technical contracts" resultedlargely from increases in activities in "Food and agriculture" (for instance,the new programme on animals in Asia).

13

Section 4. Operational Facilities

Item of expenditure

Salaries for established posts - FTemporary assistance - PSalaries for established posts -

GS, M&OTemporary assistance - GS, M&OCommon staff costs





Translation servicesPrinting and publishing servicesData processing servicesContract administration services


TOTAL

Exhibit 4


Appropriations1988

526 700-

453 50015 500322 700

45 1002 8003 500

13 900

-150 00080 40041 900

3 10052 900

1 159 800

2 871 800

1 100112 60029 9004 600

148 200

3 020 000

Totalexpenditures

1988

358 94731 903

449 2679 049

277 305

36 316829

2 0573 165

1 513363 66285 98955 910

1 26326 585

1 127 534

2 831 294

500100 89718 3773 963

123 737

2 955 031


appropriations

167 753(31 903)

4 2336 451

45 395

8 7841 9711 443

10 735

(1 513)(213 662)(5 589)(14 010)

1 83726 31532 266

40 506

60011 70311 523

637

24 463

*/64 969-


14

33. Appropriation Section A, "Operational Facilities", comprises the RegularBudget portion of the International Centre for Theoretical Physics (TriesteCentre) and the Regular Budget portion of the International Laboratory ofMarine Radioactivity (Monaco Laboratory).

34. The overrun in respect of "Equipment: purchased" resulted from theacquisition of a system for the elemental and isotopic analysis of marineenvironmental samples. This instrument not only meets many of theLaboratory's analytical needs, but is also used for training activities.

35. Expenditures on the Trieste Centre and the Monaco Laboratory funded fromoutside the Regular Budget are shown in Section III of this report,"Extrabudgetary resources supporting Agency projects financed from the RegularBudget".

15

Section 5. Safeguards

Item of expenditure

Salaries for established posts - pTemporary assistance - PSalaries for established posts -

GS, H&OTemporary assistance - GS, M&OCommon staff costsOvertime





Conference servicesInterpretation servicesTranslation servicesPrinting and publishing servicesData processing servicesContract administration servicesLaboratory servicesOther servicesRadiation protection services


TOTAL

Exhibit 5


App ropriations1988

19 314 400248 000

5 251 100265 800

8 132 80013 200

4 965 20024 70010 700221 400

226 6003 499 1001 638 700956 800

848 50074 000311 400

46 002 400

9 20018 300263 10068 900

1787 00028 700

2 256 400366 300350 700

5 148 600

51 151 000

Totalexpenditures

1988

16 714 099381 494

5 654 90672 490

7 622 3196 666

5 291 24721 39134 06341 039

407 5273 030 067734 420

1 020 348

903 268210 851358 714

42 504 909

14 9352 878

299 61534 026

1 764 36127 793

2 201 750366 000319 652

5 031 010

47 535 919


appropriations

2 600 301(133 494)

(403 806)193 310510 4816 534

(326 047)3 309

(23 363)180 361

(180 927)469 033904 280(63 548)

(54 768)(136 851)(47 314)

3 497 491

(5 735)15 422(36 515)34 87422 639

90754 650

30031 048

117 590

3 615 081*'

*/ Of Which $ 2 284 000 were earmarked for an additional post adjustment ofsalaries.

16

36. The under-run in respect of "Salaries for established posts - P" resultedfrom the transfer of posts from the Support Divisions to Operations Divisions;in 1988 the transition stage caused a lapse factor in excess of that foreseenin the budget.

37. The overrun in respect of "Travel" was due mainly to the fact that,because of exchange rate differences and unexpectedly high price increases,costs of inspection travel to the Far East were higher than foreseen in thebudget. This situation has been aggravated by the current Increase in theamount of inspection effort in the Far East.

38. The provision for "Equipment: purchased" included the cost of upgradingthe Department's word processing equipment. Because of the need to bring theAgency's expenditure into line with the estimated cash inflow, the newequipment was rented rather than purchased. This led to an underrun under"Equipment: purchased" and a corresponding overrun under "Equipment: leasedor rented".

39. During 1988 stringent economies in the purchase of "Supplies andmaterials" were made in order to offset the increase in the salaries of GSstaff and the cost of inspection travel.

17

Section 6. Policy-making Organs

Exhibit 6


Item of expenditureAppropriations

Total (Overruns) orexpenditures underruns

1988 appropriations

Salaries for established posts - PSalaries for established posts -


TravelRepresentation and hospitality


ContractsMiscellaneous


Conference servicesInterpretation servicesTranslation servicesPrinting and publishing servicesData processing services


TOTAL

258 400

57 10021 500

109 60052 600

6 60011 800

—-

4 10073 500

4 100139 300

738 600

266 400469 100

3 959 400492 20010 300

5 197 400

5 936 000

215

872110244

1269

2381934

916

719

290384

3 70255910

4 946

5 666

094

492002958095

438755

478895951946

506290

900

592274036883065

850

750

43

(30

68

(1192

(23(8(1538

(5123

18

(2484257(67

250

269

306

392)498642505

838)045

478)895)851)554

406)010

700

192)826364683)235

550

*/250-

*/ Of Which $ 214 000 were earmarked for an additional post adjustment of salaries.

40. The overrun in respect of "Travel" reflects the fact that the travel andper diem costs of External Auditors were budgeted for under "Miscellaneous",under which item there was an approximately equal underrun.

18

Section 7. Executive Management and Administration

Item of expenditure

Salaries for established posts - PTemporary assistance - PSalaries for established posts -GS, M&O




ContractsMiscellaneous


Conference servicesInterpretation servicesTranslation servicesPrinting and publishing servicesData processing servicesOther services


TOTAL

Exhibit 7


Appropriations1988

5 378 60037 300

3342 70093 600

2 872 80047 200

444 80051 500485 80056 200

63 500123 70049 900287 900

5 200478 600

13 819 300

1 10049 400766 900589 700942 900191 700

2 541 700

16 361 000

Totalexpenditures

1988

4 652 17545 082

3 636 941168 153

2 867 15332 025

342 11739 201287 18454 250

22 907195 77183 686146 402

413 251

12 986 298

1 75410 072647 271604 960

1 004 513181 328

2 449 898

15 436 196


appropriations

726 425(7 782)

(294 241)(74 553)5 64715 175

102 68312 299198 6161 950

40 593(72 071)(33 786)141 498

5 20065 349

833 002

(654)39 328119 629(15 260)(61 613)10 372

91 802

924 804-


41. In order to increase the effectiveness of the traineeship programme, ashorter and more intensive training schedule was developed for a lower numberof trainees, chosen on the basis of improved selection criteria. Substantialsavings were realized from the participating training institutes, whoseco-operation in this regard was received.

42. The reduction in the number of trainees also resulted in savings inrespect of "Travel". Furthermore, staff travel was reduced to a minimum.

19

Section 8. General Services

Item of expenditure

Salaries for established posts - PSalaries for established posts -GS, M&O


TravelRepresentation and hospitality

Equipment: leased or rented a/Equipment: purchasedSupplies and materials a/General operating expenses a/

Miscellaneous




TOTAL

Exhibit 8


Appropriations1988

685 000

2 580 60035 600

1 070 30038 400

7 200700

_291 100845 500

10 864 200

-

16 418 600

4 60071 300

126 500

202 400

16 621 000

Totalexpenditures

1988

578 253

2 685 09715 630

1 112 30417 888

7 881265

7 137282 890794 825

10 354 398

104 244

15 960 812

4 11969 902

123 837

197 858

16 158 670


appropriations

106 747

(104 497)19 970(42 004)20 512

(681)435

(7 137)8 210

50 675509 802

(104 244)

457 788

4811 3982 663

4 542

*/462 330-

a/ VIC operating costsincluded under theseitems of expenditure 9 331 200 9 109 437 221 763


43. The underrun in VIC operating costs amounted to $ 221 763 and was due tothe difficult financial situation experienced by UNIDO and the other UnitedNations organizations, which had to postpone certain projects and thussubstantially underrun their original budget estimates.

44. The costs of freight and insurance, originally included under "Generaloperating expenses*', are reflected under "Miscellaneous".

20

Section 9. Cost of work for others

Exhibit 9

ServicesAppropriation

1988

ExpendituresUN Organizations

1988

ExpendituresTC projects

1988

Totalexpenditures

1988

(Overrun) orunderrun

appropriation

Medical servicesLibrary servicesData processing servicesPrinting servicesRadiation protection

services

636 5001 164 2001 617 7001 739 900

207 700

616808

1 3861 670

889177157168

TOTAL 5 366 000 4 481 391

176 166

189 780

365 946

11

616808562670

889177323168

193565569

611023377732

189 780

4 847 337

17 920

518 663

45. Appropriation Section 9 reflects the cost of services rendered to otherUnited Nations organizations and to those technical co-operation projectswhich utilized data processing and radiation protection services.

A6. Actual expenditures in respect of each service rendered to "Others" werebelow budget estimates. The 1988 budgetary estimate for "Library services"included a provision for the purchase of books and periodicals requested byother organizations. However, following an arrangement introduced in 1987,the invoices for such books and periodicals were submitted to the otherorganizations for settlement.

21

II. TECHNICAL CO-OPERATION

47. By resolution GC(XXXI)/RES/477 adopted on 25 September 1987, the GeneralConference decided upon a target of $ 38 million for voluntary contributionsto the Agency's Technical Assistance and Co-operation Fund (TACF) for 1988.As at 31 December 1988, pledges to the TACF in respect of the 1988 programmewere $ 32 711 000 or 86% of the target. Assessed programme costs andmiscellaneous income to the TACF were $ 1 767 000 in 1988. The totalresources of the TACF amounted to $ 52 019 000 in 1988, this figure being madeup of unused balances and unliquidated obligations of $ 17 509 000 at1 January 1988, pledges of $ 32 711 000 against current and of $ 32 000against prior year programmes and other income of $ 1 76 7 000.

48. In 1988, the resources made available by UNDP and the United NationsFinancing System for Science and Technology for Development (UNFSSTD) inaccordance with their approved budgets for Agency-executed projects amountedto $ 3 250 000. In addition, UNDP and UNFSSTD were charged support costs of$ 647 587 based on 1988 project implementation. As in the past, UNDP projectsupport costs are shown as miscellaneous income to the Administrative Fund.

49. Extrabudgetary resources of $ 17 405 000 comprised an unused balance andunliquidated obligations of $ 11 122 000 at 1 January 1988 and receipts of$ 6 283 000 during 1988. Extrabudgetary receipts increased by $ 4 021 000over the 1987 level.

Utilization of financial resources

50. Table 4 summarizes the resources available for technical co-operation in1988 and their utilization.

Table 4

1.

II.

I I I .

Technical Assistance andCo-operation Fund (TACF)

UNDP and UNFSSTD

Extrabudgetary resources

Total technicalco-operation resources

Totalresourcesavai table

(1)

52 019 000

3 250 000

17 405 000

72 674 000

Disbursements1988

(2)

26 810 000

1 600 000

5 544 000

33 954 000

Unliquidatedobiigations

1988

(3)

17 251 000

1 346 000

4 969 000

23 566 000

Totalexpenditure

C2)+(3)

(4)

44 061 000

2 946 000

10 513 000

57 520 000

Rate ofut i1i zat i onof resources

(5)

85%

91%

60%

79%

22

51. Table 4 shows that $ 57 520 000, or 79%, of the total resourcesavailable were utilized in 1988. The TACF accounted for the largestproportion (77%), UNDP and UNFSSTD for 5% and extrabudgetary resources for 18%.

52. in comparison with 1987 [1], the following data show that resourceutilization declined for the TACF but increased in respect of UNDP andextrabudgetary resources.

Utilization of available resources

I. Technical Assistance

and Co-operation Fund

II. UNDP and UNFSSTD

III. Extrabudgetary resources

TOTAL

Utilization of TACF resources by region and component

53. The utilization of TACF resources in each geographical region and underthe headings "Interregional", "Global" and "Reserve" is shown in Table 5.

1987%

92

78

47

82

1988%

85

91

60

79

[1] See Table 4 in Section II ("Technical Co-operation") of Part I ("Reportby the Director General on budgetary performance") of documentGC(XXXII)/836. The utilization of UNDP and UNFSSTD resources for 1987and 1988 has been placed on a comparable basis, that is: (1) totalresources for each year are based on approved budgets forAgency-executed projects and (ii) expenditure financed from supportcosts has been excluded.

23

Table 5

Utilization of TACF resources by region and component

AFRICAExpertsEquipmentFellowshipsGroup TrainingSub-contracts

Sub-total

ASIA AND THE PACIFICExpertsEquipmentFellowshipsGroup TrainingSub-contracts

Sub-total

LATIN AMERICAExpertsEquipmentFellowshipsGroup TrainingSub-contracts

Sub-total

MIDDLE EAST AND EUROPEExpertsEquipmentFellowshipsGroup Training

Sub-contracts

Sub-total

INTERREGIONALExpertsEquipmentFellowshipsGroup Training

Sub-total

GLOBALFellowshipsGroup TrainingMiscellaneous

Sub-total

RESERVEExpertsEquipmentFellowshipsGroup TrainingSub-contracts

Sub-total

GRAND TOTAL

Totalresources

(1)

9 358 896

11 625 543

9 174 282

10 266 581

1 461 526

9 394 793

737 440

52 019 061

Actuals

Disbursements

(2)

1 4253 3612666(3

5 056

1 4142 840250808

4 594

1 S692 76721029133

4 891

8112 69818961213

3 974

757129331

921

3 4883 146403

7 038

99131464511

333

26 810

660344806576999)

387

742717012753086

310

513263010724400

910

213958528581315

595

129430427246

232

615199219

033

005131054875800

865

332

January - December

Unliquidatedobligations

(3)

343 0942 031 285

95 017_2 300

2 471 696

280 5734 365 746

61 062-

-

4 707 381

206 0142 131 776

71 07622 80069 850

2 501 516

83 1775 908 227

30 265-

-

6 021 669

303 14714 674

--

317 821

1 131 81674 3991 289

1 207 504

3 03620 023-_-

23 059

17 250 646

1988

JLO fcG J.

expenditure(2)+(31(4)

1 7685 3923616(1

7 528

1 6957 206311808

9 301

1 7754 919281314103

7 393

8948 607

21961213

9 996

1 060144

331

1 239

4 6203 220404

8 245

102151464511

356

44 060

754629823576699)

083

315463074753086

691

527039086524250

426

390185793581315

264

276104427246

053

431598508

537

041154054875800

924

978

Rate ofutilizationof resources

(5)

80%

80%

81%

97%

85%

88%

48%

85%

24

54. In 1988 the highest resource utilization rate (97%) was achieved in theMiddle East and Europe region. However, it may be noted that thedisbursements in the Middle East and Europe region were lower than those inthe other three geographical regions, whereas the level of unliquidatedobligations carried over at year end (particularly in respect of equipment)was significantly higher. The "Reserve" showed the lowest utilizationrate (48%).

TACF disbursements by region and component

55. Table 6 compares the level of TACF disbursements (actual cash outlays bythe Agency for goods provided and services rendered) in 1987 and 1988. Thetable shows that disbursements were 24% lower in 1988.

Table 6

TACF disbursements by region and component

Disbursements1987

Disbursements1988

Increase/(decrease)

I. TACF disbursements by region:

AfricaAsia and the PacificLatin AmericaMiddle East and EuropeInterregionalGlobalReserve

566645

649704098988029607381

942944166640677003809

5443

7

056594891974921038333

387310910595232033865

(11%)(31%)(20%)(43%)(77%)25%(13%)

TOTAL 35 460 181 26 810 332 (24%)

II. TACF disbursements by component:

ExpertsEquipmentFellowshipsGroup TrainingSub-contractsMiscellaneous

TOTAL

61863

35

746517273538213170

460

715292929970129146

181

61143

26

077948454663262403

810

262843452954602219

332

(10%)(35%)(29%)4%23%

137%

(24%)

25

56. The decline in the provision of expert services and of fellowships wasdiscussed in the Technical Assistance and Co-operation Committee in December1988. With regard to fellowships, there was an overcommitment of fellowshipfunds in 1987, and a comparison between 1986 disbursements ($ 4 788 039) and1988 disbursements ($ 4 454 452) offers a more representative picture.

57. There was a drop of 35% in equipment disbursements, from $ 18 517 292 in1987 to $ 11 948 843 in 1988. However, at the end of 1988 there was a highlevel of unliquidated obligations ($ 14 471 731) in respect of goods which hadbeen ordered during 1988 but which had not yet been received.

58. The increase in miscellaneous disbursements (from $ 170 146 in 1987 to$ 403 219 in 1988) reflects the inclusion of a charge of $ 189 780 forradiation protection services provided in support of technical assistanceprojects by the Division of Nuclear Safety.

TACF unit costs

59. The figures below are for actual TACF disbursements and for man-monthsof expert services and fellowships provided in 1987 and 1988. The increasebetween 1987 and 1988 in the average cost per man-month was 2% for experts andless than 1% for fellowships.

ExpertsFellowships

66

Disbursements

1987$

746 715166 365-

1988$

6 077 2624 341 037-

Man-months

1987

9103 255

1988

8032 282

Cost per

1987$

7 4141 894

man-month

1988$

7 5681 902

a/ In addition to the disbursements shown above, a small amount of financialsupport ($ 107 564 in 1987 and $ 113 415 in 1988) was provided from the TACFfor fellowships contributed by Member States. Total TACF disbursements inrespect of fellowships were therefore $ 6 273 929 in 1987 and $ 4 454 452 in1988, as shown in Table 6.

26

Table 7

Utilization of Technical Go-operation extrabudgetary resources

Actuals January - December 1988

Totalresources

(1)

Disbursements ,., .«a expendibobligations r ure

Rate ofutilizationof resources

(2) (3) (4) (5)

N>

I. Donors a/

AustraliaBelgiumCanadaCommission of the European CommunitiesChileFinlandGermany, Federal Republic ofItalyJapanKorea, Republic ofKuwaitNorwaySaudi ArabiaSwedenUnion of Soviet Socialist RepublicsUnited Kingdom of Great Britain

and Northern IrelandUnited States of America

Sub-total

II. Funds in trust

III. Administrative support b/

TOTAL

31

3

14

1431312

19985

33022364170227154

585763

682827

695130688181916225866623522000781263229399687

670677

126151

9284

1 347593248

131

257638

3471 458

083118179527916950336390876—274

_-917185

135025

16 863 552

364 723

176 794

17 405 069

-_-

87—-

52522083-

33--

452 251

6331 015

987

714163311

229

654556

258624

126151

18084

1 873813332

164

3032 889

9802 473

083118179514916950050553187-503--571741

393649

88%12%44%91%

100%95%56%66%52%0%72%0%0%

52%77%

58%51%

5 270 911 4 896 496 10 167 407

116 161

157 261

72 277 188 438

157 261

5 544 333 4 968 773 10 513 106

60%

52%

89%

60%

a/ Resources provided for footnote-a/ projects.b/ Includes cost-free experts provided by the United States and Senior Management Development Programme provided

by the United Kingdom.

Utilization of Technical Co-operation extrabudftetary resources

60. In 1988, extrabudgetary resources of $ 17 405 000, including funds intrust, accounted for 24% of the total resources available ($ 72 674 000) fortechnical co-operation activities. The majority of technical co-operationextrabudgetary resources (97%) were provided by donor countries and theCommission of the European Communities in order to finance footnote-a/projects.

61. Resources for footnote-a/ projects increased by $ 2 144 000 (15%) over1987 levels; expenditure on footnote-a/ projects rose by $ 3 295 000 (48%)between 1987 and 1988.

28

III. EXTRABUDGETARY RESOURCES

SUPPORTING AGENCY PROJECTS FINANCED FROM THE REGULAR BUDGET

62. Total extrabudgetary resources in 1988, excluding the supportingtechnical co-operation projects, amounted to $ 33 278 949, of which 86% werespent or obligated.

Total resources available

63. The resources available for individual projects financed throughcontributions from single Member States are summarized under the sub-total bycountries in Table 8; contributions to projects supported by several MemberStates and by other organizations are reflected under the sub-total byprojects.

Expenditure

64. In 1988 the implementation rate for individual projects (67.5%) wasagain relatively low, but slightly higher than in 1987 (61.5%). It should beborne in mind, however, that these activities are initiated only after fundshave been received by the Agency.

65. With regard to the International Centre for Theoretical Physics which isfinanced jointly by the Italian Government, UNESCO and the Agency (seeExhibit 4), funds were made available in 1988 by Brazil, the Islamic Republicof Iran, Japan, Kuwait, Qatar, Sweden, the International School for AdvancedStudies in Trieste (SISSA) and the United Nations University.


29

Table 8

Extrabudgetary Resources by Fund(non-TC related)

1988 Budgetary Performance Reportas at 31 December 1988


Fund/Division (Projects)Total

resources

CD

92 12212 351

104 473

72 85523 085

388 554

484 494

340 016

112 48745 537

158 024

115 81834 79489 091S3 00072 000783 549

1 148 252

590 695296 000200 000315 834397 300

1 799 829

11 014479 009409 591

899 614

340 559147 461

488 020

741 12390 00064 959

896 082

151 059

137 33236 706

111 932220 932

2 803 04597 515

3 407 462

562 972

10 440 297

Disbursements

(2)

37 758-

37 758

92 06753 786369 401

515 254

105 696

87 06848 853

135 921

SO 60034 67860 60624 9679 507

489 135

669 493

230 819164 689133 64972 058

232 346

833 561

63848 214

330 668

379 520

351 81669 292

421 108

238 40125 88350 487

314 771

73 878

78 565_

49 76988 069

2 064 33280 023

2 360 758

262 359

6 110 077


<3)

25 171824

25 995

_-

-

-

_

-

-

12 747_

27 326__

279 819

319 892

81 071107 00064 55253 640-

306 263

_6 004-

6 004

14 416-

14 416

156 816_-

156 816

-

___

109 043-

109 043

-

938 429

Total(2) + (3)

(4)

62 929824

63 753

92 06753 786

369 401

515 254

105 696

87 06648 853

135 921

63 34734 67887 93224 9679 507

768 954

989 385

311 890271 689198 201125 698232 346

1 139 824

63854 218330 668

385 524

366 23269 292

435 524

395 21725 883SO 487

471 587

73 878

78 565_

49 76988 069

2 173 37580 023

2 469 801

262 3S9

7 048 506

Percentage<4) oE (1)

(5)

68.3%6.7%

61.0%

126.4%233.0%95.1%

106.3%

31.1%

77.4%107.3%

86.0%

54.7%99.7%98.7%47.1%13.2%98.1%

98.1%

52.8%91.8%99.1%39.8%58.5%

63.3%

5.8%11.3%80.7%

42.9%

107.5%47.0%

89.2%

53.3%28.8%7 7.7%

52.6%

48.9%

57.2%0.0%

44.5%39.9%77.5%82.1%

72.5%

46.6%

67.5%

Countries (Projects supported by one country)

Australia Food and AgriculturePhysical and Chemical Sciences

Canada

France

Finland

Germany, FedRep of

Sub-total

The LaboratoryNuclear PowerSafeguards

Sub-total

Safeguards

Nuclear SafetySafeguards

Sub-total

Food and Agric

Italy

Japan

Netherlands

Sweden

UK

USA

USSR

Physical and Chemical SciencesNuclear PowerNuclear Fuel CycleNuclear SafetySafeguards

Sub-total

Food and AgricultureLife SciencesPhysical and Chemical SciencesSafeguardsAdministration

Sub-total

Food and AgricultureLife SciencesSafeguards

Sub-total

Food and AgricultureNuclear Safety

sub-total

Food and AgricultureNuclear SafetySafeguards

Sub-total

Safeguards

Food and Agriculture

Life SciencesPhysical and Chemical SciencesNuclear SafetySafeguardsAdministration

Sub-total

Safeguards

Sub-total by countries

30

Table 8 (continued)


Fund/Division (Projects)Total

resources

(1)

Disbursements

(2)

Unliquidated Totalobligations (2) + (3)

(3) (4)

Percentage(4) of (1)

(5)

Projects (Projects supported by various donors)

STF

ICGF1

ICTP

ILMR-/

TWAS

UNEP

TOTAL

Selbersdorf TrainingFacilities

International ConsultativeGroup on Food Irradiation

Trieste Centre

Monaco Laboratory

Third World Academyof Sciences

United Nations EnvironmentProgramme

Sub-total by projects

19

1

22

809

225

021

328

906

547

838

459

728

032

953

070

410

652

18

1

21

96

139

362

133

966

406

104

242

586

267

940

656

135

826

25

7

301

133

48

516

486

519

991

029

-

869

894

18

1

21

121

147

664

266

966

455

621

728

105

258

969

656

004

720

15. OH

65.21

98.11

81.21

103.21

83.11

94.71

33 278 949 27 214 903 1 455 323 28 670 226 86.21

a/ Various projects.

31

LETTER FROM THE EXTERNAL AUDITOR TO THE CHAIRMANOF THE BOARD OF GOVERNORS

29 March 1989

Sir,

In accordance with Financial Regulation 12.04, I have the honour topresent my report on the Accounts of the International Atomic Energy Agencyfor the year ended 31 December 1988. The financial Statements, which I haveexamined and certified, are transmitted herewith.

Accept, Sir, the assurances of my highest consideration.

(signed) D.G. NjorogeExternal Auditor

Enclosures

The Chairman of the Board of Governorsof the International Atomic Energy Agency

A-1400 ViennaAustria

32

P A R T I I

REPORT OF THE EXTERNAL AUDITOR TO THE BOARD OF GOVERNORS

ON THE AUDIT OF THE ACCOUNTS OF THE INTERNATIONAL ATOMIC ENERGY AGENCY

FOR THE YEAR ENDED 31 DECEMBER 1988

Introduction

1. The Director General of the International Atomic Energy Agency has, inaccordance with Financial Regulation 11.04, submitted to me for audit thefinancial Statements together with the Schedules forming the Agency's accountsfor the year ended 31 December 1988.

Audit Opinion

2. I have examined the accounts of the Agency for the year ended31 December 1988 in accordance with the principles set out in the annex to theFinancial Regulations of the International Atomic Energy Agency and inconformity with generally accepted auditing standards. I have obtained allthe information and explanations that I have required and, as a result of myaudit, I certify that, in my opinion:

a) The financial Statements are in agreement with the books andrecords of the Agency and present fairly the Agency's financialposition as at 31 December 1988;

b) The financial transactions reflected in the Statements have been inaccordance with the Rules and Regulations, the budgetary provisionsand other applicable directions; and that

c) Securities and moneys on deposit and in hand have been verifiedand/or confirmations received direct from the Agency's depositories.

33

REPORT

GENERAL

Internal Audit

3. As in previous years, I have worked in close co-operation with theOffice of Internal Audit and Evaluation Support and I have taken into accountthe coverage and findings of audits carried out by that Office.

Financial Information and Control System (FICS)

4. In 1984, a decision was made to replace the then existing AgencyComputerized Budget and Accounting System as it was considered that it did notfully meet the needs of the Agency. Consequently, proposals for the supply ofa new accounting and budgetary control system were sent out to twentysuppliers of financial systems software packages. Three of the twentysuppliers responded and after evaluating the three proposals received it wasdecided to buy Management Science America (MSA) software package comprisingnine systems/modules for a total of $ 240 020. Since purchasing the originalsoftware package, the Agency has, up to 31 December 1988, spent a further

$ 398 498 on additional software from MSA, update of documentation andmaintenance of software, consultancy, technical and contractual support,training and conferences, travel and equipment. The Agency has, in addition,spent a further sum of approximately $ 869 100 on in-house staff costs on theinstallation and up-grading of the MSA Software, to bring the total cost ofthe new system to $ 1 507 618 as at 31 December 1988. The in-house staffcosts were, however, in respect of ADBF full-time staff members who were takenoff their regular work and assigned to FICS team on a full-time basis withtheir normal work being absorbed by other staff within the Division.

5. The Agency's new Financial Information and Control System (FICS) whichuses the MSA software was commissioned on 1 January 1987. An Audit Survey ofthe new system which was carried out in September 1988 revealed that three (3)of the systems/modules had been implemented and are in use while three (3)other systems/modules have been partially implemented. Three (3) of thesystems/modules available within the MSA software package have not, however,been put to any use. The indications are that the slow pace in theimplementation of the MSA software package has been due to fundamentalproblems inherent in the software in relation to the Agency's needs. Suchproblems have included severe inadequacies in the multi-currency and accountspayable modules necessitating substantial in-house changes to the softwarebefore it could be adopted. The system's inability to carry out monthlyrevaluations of cash and other assets and liabilities, as originally intended,due to defective software is another major problem. In explaining theposition, the Secretariat has stated that the implementation of the MSAsoftware package had to be systematic, orderly and consistent with theresources available and that the feasibility for fully utilizing all modulespurchased will be determined.

34

6. The Audit Survey also indicated that many of the stated objectives forthe acquistion of the MSA package have been achieved either in full orpartially. Among the objectives which have been accomplished are the main andprincipal objectives most important to the Agency, namely the replacement ofthe old accounting system and providing ADBF with a tool consistent with thenew requirements of the Agency, both in terms of budgetary control and cashmanagement. The audit survey, however, also noted that, as a result of theproblems encountered in the adoption and use of the MSA Package, some of thestated objectives for the acquisition of the MSA package have not beenaccomplished yet. Major objectives which have not so far been accomplishedinclude the system's ability to provide all users with all the information itwas intended to provide in the required format and content, complete AccountsPayable system and automatic monthly revaluation of Assets and Liabilities.

Cash Balances

7. The Agency's cash holdings as at 31 December 1988 include current anddeposit account balances equivalent to $ 1 386 571.13 and $ 2 083 333respectively held in various banks, the confirmation certificates of whichhave not been received. The Agency is in correspondence with the banksregarding this matter.

Contributions in Kind

8. Schedule E shows an amount of $ 9 531 903 as contributions in kind madeavailable by Member States during 1988. This figure was based on returnsreceived from Divisional Officers. An audit review of the Agency's procedurefor the receipt, valuation and accounting for contributions in kind wascarried out in 1988 and this indicated that the monetary value of thecontributions is mostly based on estimates, and that it is not possible toascertain the true value of the contributions. It has been explained that theproblem of pricing contributions in kind lies in the fact that very often nomarket value exists for such contributions.

ADMINISTRATIVE FUND

Budget Implementation

9. Statement I.A shows that out of the total appropriations for 1988 of$ 150 816 000 for Agency programmes, a sum of $ 142 230 832 or 94.31% wasexpended leaving an unused balance of $ 8 585 168 or 5.69% of the totalappropriations. The comparative figures for the last three years are asfollows:

35

Year Appropriations Expenditure Percentage Unencumbered Percentageof Approp- Balance of Approp-

$ $ riations $ rlation

1986 114 900 746 109 770 033 95.54 5 130 713 4.461987 141 019 000 128 892 792 91.41 12 126 208 8.591988 150 816 000 142 230 832 94.31 8 585 168 5.69

10. The rate of budget implementation of 94.31% in 1988 therefore representsan improvement over 1987. As stated in the Director General's budgetaryperformance report, $ 5 248 000 of the underrun of $ 8 585 168 represents thedifference between the actual level of remuneration of staff in theProfessional and higher categories and the respective provision in the 1988budget.

Unliquidated Obligations

11. The unliquidated obligations carried forward to fiscal year 1989relating to the Agency's Programmes amounted to $ 9 721 986, compared to$ 8 086 595 carried forward into fiscal year 1988. Out of this figure, anamount of $ 8 372 286, or approximately 86%, relates to the following threeappropriations sections:

Section

Research and IsotopesSafeguardsGeneral Services

Total

Amount

$

1 936 9212 406 4254 028 940

8 372 286

Percentageof total

202541

86

Comparativepercentagefor 1987

142242

78

12. As in previous years, the main reasons given for the high level ofunliquidated obligations in 1988 were delays in delivery of equipment for theSafeguards programme and delays in the execution of scientific and technicalcontracts. With regard to the unliquidated obligations under generalservices, the reason has been given as delays in the receipt of bills for VICmaintenance work and other services, a matter which is outside the Agency'scontrol.

36

13. In accordance with the authority granted by the Board of Governors, theDirector General has approved the carry-over into 1989 of unliquidatedobligations of $ 2 023 484 in respect of goods not delivered and services notrendered as at 31 December 1988, as follows:

Category Amount

257948202614

2 023

*

928441575540

484

1987 Research Contracts1988 Research Contracts1988 Technical Contracts1988 Other Obligations

Total

TECHNICAL ASSISTANCE AND CO-OPERATION FUND

Assessed Programme Costs

14. As in previous years, a large number of Member States did not pay theirassessed programme costs for 1988 on time. Out of the assessed programmecosts of $ 2 248 732 payable by Member States in 1988, in respect of technicalassistance delivered in 1987, only an amount of $ 975 064, or about 43%, wasreceived during the year. The cumulative arrears of Assessed Programme Costsincreased from $ 3 365 847 as at 31 December 1987 to $ 3 878 660 as at31 December 1988.

Rate of Programme Implementation - 1988

15. As indicated in Statement II.C, out of the total funds of $ 52 019 061available during 1988, an amount of $ 44 060 978, or 84.7%, was spent, leavingan unused balance of $ 7 958 083, or 15.3% of the funds available. Thisindicates a drop in the rate of programme implementation in 1988 compared with1987 when $ 48 666 745, or 91.88% of the total funds available of $ 52 968 833was expended, leaving an unused balance of only $ 4 302 088, or 8.12%.

Unliquidated Obligations

16. There was a balance of unliquidated obligations of $ 17 250 646 as at31 December 1988, or 39.15% of the total expenditure of $ 44 060 978 recordedduring the year, compared to an unliquidated obligations balance of$ 13 206 564, or 27.13% of the total expenditure of $ 48 666 745 recordedduring 1987. The increase in unliquidated obligations is an indication of adrop in the rate of actual project delivery during the year.

37

EXTRABUDGETARY FUNDS

Resources Utilization

17. Out of the total amount of $ 34 431 224 available in 1988 for variousprojects funded by the Member States, the United Nations and otherInternational Organizations, a total of $ 24 649 460, or 71.59%, was utilizedas at 31 December 1988, leaving an unused balance of $ 9 781 764 or 28.41% ofthe total funds available. This represents an improvement over the rate ofimplementation achieved in 1987 when $ 19 143 505, or 63.05%, out of the totalfunds available of $ 30 360 956 was spent, leaving an unused balance of$ 11 217 451, or 36.95%. As stated in previous years, the speed at whichextrabudgetary funds activities are implemented depends on the donorcountries' own timetables and the activities only start after the funds havebeen received by the Agency.

OTHER MATTERS

Losses of Assets

18. Losses of assets valued at $ 19 803, at cost, were reported to me inaccordance with Financial Regulation 10.05. I have been informed that claimsfor reimbursement to the Agency of these losses will be submitted to therelevant insurance company. The Director General has approved the write-offof assets valued at $ 51 186 in accordance with Financial Regulation 10.05.

United Nations Development Programme

19. Seven certified statements and schedules together with an audit reporton the Agency's participation in the United Nations Development Programme andco-operation in the United Nations Financing System for Science and Technologyfor Development have been transmitted to the Administrator of the UnitedNations Development Programme. A copy of the report has also been submittedto the Director General.

Vienna International Centre Commissary

20. In accordance with the relevant regulations, I have audited the accountsof the Vienna International Centre Commissary, a common service for which theAgency has management responsiblity. I have submitted to the Director Generalcertified statements in respect of the Commissary for the year ended31 December 1988.

38

Other special funds and accounts

21. I have also audited, in accordance with the relevant regulations, thefollowing other special accounts for which the Agency has managementresponsibility:

Seibersdorf Restaurant AccountsStaff Welfare Fund AccountsHousing Projects Accounts

I have submitted to the Director General certified statements in respect ofthese accounts for the year ended 31 December 1988.

Acknowledgement

22. As in the previous years, I wish to record my appreciation for the veryvaluable assistance and co-operation extended to me and my officers by theDirector General and his staff during the audit of the Agency's accounts forthe year 1988. The readiness of the Agency staff to provide information andgive explanations when requested to do so has, as in the past, greatly speededand facilitated the audit work.

(signed) D. G. NJOROGEExternal Auditor

Vienna, 29 March 1989

39

P A R T I I I

STATEMENTS

TEXT OF A LETTER DATED 23 MARCH 1989 FROM THE DIRECTOR GENERALTO THE EXTERNAL AUDITOR

Sir,

Pursuant to financial regulation 11.04, I have the honour to submit theaccounts of the International Atomic Energy Agency for the year ended31 December 1988, which I hereby approve. The financial statements have beenprepared and certified as correct by the Director, Division of Budget andFinance.

Accept, Sir, the assurances of my highest consideration.


CERTIFICATE OF THE EXTERNAL AUDITOR ON THE ACCOUNTSOF THE INTERNATIONAL ATOMIC ENERGY AGENCY

FOR THE YEAR ENDED 31 DECEMBER 1988

The financial statements of the International Atomic Energy Agency forthe financial year ended 31 December 1988, comprising the Statements numberedI.A to IV.D and the associated schedules, properly identified, have beenexamined in accordance with my directions. I have obtained all theinformation and explanations that I have required for the purpose of the auditand I certify as a result of the audit that, in my opinion, the financialStatements are correct.

(signed) D. G. NJOROGEExternal Auditor

Vienna, 29 March 1989

to

BUDGET APPROPRIATIONS,

Appropriation section

1.

2.

3.

4.

5.

6.

7.

8.

Technical assistanceand co-operation

Nuclear energy and safety

Research and isotopes

Operational facilities

Safeguards

Policy-making organs

Executive managementand administration

General services

A D M I N

EXPENDITURESFOR THE 1

_ i

Appropriations—

8

28

20

3

51

5

16

16

213 000

593 000

921 000

020 000

151 000

936 000

361 000

621 000

I S T R A T I V E F U N D

AND UNENCUMBERED BALANCES, BY SECTIONS£EAR ENDED 31 DECEMBER 1988

Disbursements

7 914 893

25 707 821

18 191 791

2 691 139

45 129 494

5 621 590

15 122 388

12 129 730

Expenditures


6 860

719 980

1 936 921

263 892

2 406 425

45 160

313 808

4 028 940

OF THE

Total

7 921

26 427

20 128

2 955

47 535

5 666

15 436

16 158

BUDGET

753

801

712

031

919

750

196

670

Unencumberedbalances ofappropriations

291 247

2 165 199

792 288

64 969

3 615 081

269 250

924 804

462 330

wH>T

EM

EN

T

I

>


9. Shared support services(Cost of work for others)

CONSOLIDATED TOTAL

150

5

156

816

366

182

000

000

000

132

3

136

508

948

456

846

153

999

9

10

721

899

621

986

184

170

142

4

147

230

847

078

832

337

169

8

9

585

518

103

168

663

831

a/ GC(XXXI)/RES/476, para. 1

(signed) ANDRE R. GUEDirector, Division of Budget and Finance

A D M I N I S T R A T I V E F U N D

ESTIMATED AND ACTUAL RESOURCES FOR THE YEAR ENDED 3 1 DECEMBER 1 9 8 8

Budgetestimates-

Actual resources

Receipts Outstanding Total

Assessed contributions from Member states

Miscellaneous income

(a) income from work foe others

Data processing servicesPrinting servicesMedical servicesLibrary servicesRadiation protection services

Sub-total

(b) Attributable to specific programmes

Publications of the Agency - ItilSPublications of the Agency - OtherLaboratory incomeINIS/AGRIS Direct Access incomeAmounts recoverable under safeguardsagreements

Programme support incomeOther income

Sub-total

(c) Not attributable to specific programmes

Investment and interest IncomeGain on exchange of currenciesOther

Sub-total

Sub-total (b) and (c)

TOTAL MISCELLANEOUS INCOME

TOTAL CONTRIBUTIONS AND MISCELLANEOUS INCOME

146 838 000-' 138 497 236 7 981 491 146 478 727

Difference

(359 273)

11

1

5

2

618740636164208

366

638789221

2507799

686

756

536

000000000000000

000

000000000

-

000000000

000

000_000

r-l

1

4

2

2

339441516601189

088

496920278173

29876015

944

522423621

558527267437780

569

786811935868

491084927

902

372108523

225237101206

771

595782472740

-

589

---

--

-

-

11

4

2

2

565679617808189

860

496920278173

29876015

944

522423621

153309739177780

158

78681193S868

491084927

902

372108523

(52(60(18(355(18

(505

(14113157173

48(186

258

1 76642385

847)691)261)823)220)

842)

214)811935868

491916)927

902

372108523

r-l

3

9

156

292

978

344

182

000

000

000

000

3

6

10

149

567

511

600

097

003

905

474

710

771

8 753

-

-

589

080

3

6

11

157

567

511

372

850

003

905

063

790

2

2

2

r-l

275

533

028

668

003

905

063

790

a/ GC(XXXl)/RES/476b/ The assessment has been converted using the average 1988 rate of exchange for the purpose of this presentation only.

However, in compliance with para.2 of GC(XXXI)/RES/476, Member States' assessment is adjusted to the rates of exchangeapplicable at the date the Agency is credited with a Member State's payment. Balances outstanding are carried forward at therate of exchange applicable at year end.


5ra

I

STATEMENT I . C


INCOME AND EXPENDITURE IN THE YEAR ENDED 3 1 DECEMBER 1 9 8 8

1988 1987

1. CURRENT YEAR

Receipts (Statement I.B)Disbursements (Statement I.A)

Excess (Shortfall) of receipts over disbursementsUnliquidated obligations (Statement I.A)

Provisional surplus (deficit)

Contributions receivable (Schedule B.I)Miscellaneous receivable (Statement I.B)

Provisional budgetary surplus

Provisional budgetary surplus due to:Unencumbered balance as at 31 December 1988

(Statement I.A)Surplus (Deficit) of miscellaneous revenues over budget

(Statement I.B)

149 097 710136 456 999

12 640 711(10 621 170)

2 019 541

7 981 491771 589

10 772 621

9 103 831

1 668 790

10 772 621

117 418 302(124 401 898)

(6 983 596)(8 933 094)

(15 916 690)

27 292 906835 397

12 211 613

12 578 008

(366 395)

12 211 613

2. PRIOR YEARS

1987 provisional deficit carried forwardReceipt of contributionsReceipt of special contributionsReceipt of miscellaneous income

Savings on liquidation of obligations

Final surplus (Schedule C)

Other surpluses held

Available for surrender but withheldpending receipt of contributions,1959 - 1968, 1979 - 1985surrendered in 1988

1986 final surplus availablesurrendered in 1988

(15 916 690)23 845 361

5 000835 397

222 966(86 091)

8 872 201(8 754 483)

8 769 068

1 942 217

10 711 285

136 875

117 718

10 965 878

222 966

8 872 201

9 095 16 7


Ln

A S S E T S

CASH IN HAND AND AT BANKS

Cash In hand and travellers' chequesCurrent accounts and deposit accounts

at banks (Schedule A)

CONTRIBUTIONS RECEIVABLE FROM MEMBER STATES(Schedule B.I)

1959-1982 Budgets1983 Budget1984 Budget1985 Budget1986 Budget1987 Budget

1988 Budget

SPECIAL CONTRIBUTIONS RECEIVABLE FROMMEMBER STATES

ACCOUNTS RECEIVABLE AND OTHER DEBIT BALANCES

Staff accountsUnited Nations, specialized agencies andother International organizations

Member StatesSuppliers and contractorsPublications InvoicesOther accounts

TOTAL ASSETS

I . A D M I N I S T R A T I V E F U N D

ASSETS, L I A B I L I T I E S , RESERVES AND SURPLUSES AS AT 31 DECEMBER 1988

L I A B I L I T I E S , R E S E R V E S A N D S U R P L U S E S

1 9 8 8

1 5 9 9 2 8

34 128 076

34 288 004

834 052

1987

134 291

19 647 180

19 781 471

1988

3

5

7

13

171177209831989

937

981

919

635025671960

726920

937

491

42S

127

30

30

5/0171177451943292

607

607

459025671540414906

015

015

5000

745 367

14

7

55

130204712616190

687

894

440530220078203

523

955

13

7

57

358564684580297

231

624

661371293791893

376

862

UNLIQUIDATED OBLIGATIONS

Current year (Statement I.A)

Prior years

CONTRIBUTIONS RECEIVED IN ADVANCE FROM MEMBER STATES

ACCOUNTS PAYABLE AND OTHER CREDIT BALANCES

Staff accounts

United Nations, specialized agencies and other

international organizations

Member States

Suppliers and contractors

Other accounts

PROVISION FOR REVALUATION OF CASH

RESERVES

Future prograntnes

Unco11ected publications invoices

SURPLUSES FOR SURRENDER (Statement I.C)

1959-1968, 1979-1986 withheld pending receipt of contributions

1987 for surrender (Schedule C.I)

UNDISTRIBUTED BUDGETARY SURPLUSES

Arrears of contributions receivable from

Member States, 1959-1987 Budgets (Schedule B.I)

Arrears of special contribution

Provisional budgetary surplus, current year (Statement I.C)

TOTAL LIABILITIES, RESERVES AND SURPLUSES

1987

10

10

8

2

4

2

2

2

10

10

5

10

16

55

621257

879

018

903

673279147306

310

109

284616

900

254711

965

937

772

710

894

170928

098

698

504

277401620

469

271

713

661078

739

593285

878

937

621

558

955

8

9

12

2

4

4

2

2

9

9

3

12

15

57

933388

321

040

938

437274166

342

159

611

284580

865

095

095

3145

211

530

624

094017

III

631

779

282253939669

922

857

661791

452

167

167

109000613

722

862

A S S E T S

Cash in Banks (Schedule A)

Advances receivable

TOTAL ASSETS

2 . W O R K I N G C A P I T A L F U N D

ASSETS AND L I A B I L I T I E S AS AT 31 DECEMBER 1988

1988

1 999 800

200

2 000 000

L I A B I L I T I E S

1987

1 999 800 Principal of the Fund as fixed by the General200 Conference at Its Ihirty-first regular session

2 000 000 TOTAL LIABILITIES

(signed) ANDRE R. GUE

Director, Division of Budget and Finance

1988

2 OOP OOP

2 000 000

1987

2 000 OOP

2 000 000

COH

T E C H N I C A L A S S I S T A N C E A N D C O - O P E R A T I O N F U N D

R E S O U R C E S , E X P E N D I T U R E S AND UNUSED R E S O U R C E S BY REGION I N THE YEAR ENDED 3 1 DECEMBER 1 9 8 8

Region

Africa

Asia and the Pacific

Latin America

Middle East and Europe

Interregional

Global

Reserve

TOTAL

a/ See Statement II.C.

Expenditures

Resourcesa/

DisbursementsUnliquidatedobligations

Total

9 358 896

11 625 543

9 174 282

10 266 581

1 461 526

9 394 793

737 440

52 019 061

5 056 387

4 594 310

4 891 910

3 974 595

921 232

7 038 033

333 865

2 471 696

4 707 381

2 501 516

6 021 669

317 821

1 207 504

23 059

7 528 083

9 301 691

7 393 426

9 996 264

1 239 053

8 245 537

356 924

26 810 332 17 250 646 44 060 978

Unusedresources

1 830 813

2 323 852

1 780 856

270 317

222 473

1 149 256

380 516

7 958 083

ggm


STATEMENT I I . B


E S T I M A T E D AND ACTUAL R E S O U R C E S I N THE Y E A R ENDED 3 1 DECEMBER 1 9 8 8

Current year 1987 1986 1985 1984 Total

I. Estimates

TargetsEstimated other income

Total allocations

38 000 0001 000 000

34 000 0001 000 000

30 000 0001 000 000

26 000 0001 000 000

22 500 0001 000 000

39 000 000a/ 35 000 000 31 000 000 27 000 000 23 500 000

150 500 0005 000 000

155 500 000

1. Voluntary contributionsreceived for 1988

1987198619851984

for prior years

Total

2. Assessed programmecosts received

3. Other income and

exchange adjustments

Total received

4. Resources outstanding

Voluntary contributionspledged and unpaid

Prior to 1984

Sub-total

31 833 899448 33236 40213 000

2 625

876 635

29 137 9937 821 800

52 00044 65044 693

18 769 1817 430 373

20 30840 540

IS 696 128341 025 20 170 197

5 074 535

167 437 120 402 120 000 159 750

31 833 89929 586 32526 627 38323 191 50120 576 1805 162 393

32

I-I

34

334

695

71

101

258

872

710

840

37

1

37

101

296

(893

504

136

710

041)

805

26

27

260

609

471

341

402

592

3S8

352

16

1

17

037

007

931

976

153

473

408

034

25

26

244

611

883

740

732

466

950

148

136

5

1

143

977

221

465

664

681

113

385

179

121 0231 444 224121 023

876 635 167 437 120 402 120 000 159 750 121 023 1 565 247-/

Assessed programme costsPrior to 1984

Sub-total

Total outstanding

Total actual resources

Difference between actualsand estimates

1 273 668 821 434 551 421 452 686 311 934 3 411 143

1

2

36

(2

273

150

252

747

668

303

143

857)

38

3

821

988

493

493

-

434

871

676

676

28

(2

-

551

671

013

986

421

823

175

825)

18

(8

-

452

572

548

451

686

686

720

280)

27

3

311

471

211

711

-

934

684

832

832

467

467

588

588

588

519

519

542

542

542

3

5

149

(6

46/

878

443

108

391

519

662

909

088

912

c/

a/ GC(XXXI)/RES/47 7b/ Schedule B.2.c/ Schedule D.I

(Signed) ANDRE R. GUEDirector, Division of Budget and Finance

47

STATEMENT I I . C


INCOME AND E X P E N D I T U R E I N T H E YEAR ENDED 3 1 DECEMBER 1 9 8 8

1 9 8 8 1 9 8 7

Balance as at 1 January 1988

Unused balanceUnliquidated obligations

Total

4 302 08813 206 564

17 508 652

316 77822 499 047

22 815 825

Income

Voluntary contributions:Pledged for the current year (Schedule B.2)Pledged and adjusted in current year relating toprior years* programme (Schedule E)

Assessed programme costs

Miscellaneous income:InterestOtherAdjustments to prior years* programmesExchange adjustments - gains (realized) 157 174

- losses (unrealized) (835 442)

Total income

Total funds available

Expenditure (Statement II.A)

Disbursements

Unliquidated obligations

Total expenditure

32 710

32

1 695

750

(678

534

293

872

885-(907)

268)

29

1

(1

736

12

296

23111

127

469

870

710

482321214

058)

34 510 409

52 019 061

26 810 332

17 250 646

44 060 978

30 153 008

52 968 833

35 460 181

13 206 564

48 666 745

Unused balance at year end 7 958 083 4 302 088


T E C H N I C A L A S S I S T A N C E A N D C O - O P E R A T I O

ASSETS, L I A B I L I T I E S AND FUND BALANCE AS AT 3 1 DECEMBER 1 9 8 8

F U N D

A S S E T S

C a s h i n h a n d

Cash at banks (Schedule A)

Government letters ofcredit

Voluntary contributionsreceivable (Schedule B.2)

Assessed programme costsreceivable (Schedule D.I)

Accounts receivable andother debit balances

- Staff accounts- United Nations, specialized

agencies and other inter-national organizations

- Member States- Suppliers and contractors- Funds with agents- Other accounts


1988

406 002

30 162151 49295 794

1 350 044

TOTAL ASSETS 29 604 006

1987

17

5

1

3

003

122

565

878

300

819

484

247

662

12

4

1

3

868

208

156

365

300

230

090

678

847

178 726

59 084213 466404 844

1 128 57417 323

23 601 162

1988

Reserve for unliquidatedobligations

Contributions receivedin advance

Funds received in advancefor purchases

Reserve for uncollectedassessed programme costs

Accounts payable and othercredit balances

- Staff accounts- United Nations, specialized

agencies and other inter-national organizations

- Member States- Suppliers and contractors- Other accounts

Fund balance

TOTAL LIABILITIES

17 250 646

320 695

3 878 662

1987

13 206 564

483 132

1 276 376

3 365 847


7

29

121

65314

958

604

476

622250071501

083

006

4

23

92/

1

38

302

601

487

235

433

088

162 wH

re

<zHHHa

RESOURCES, EXPENDITURES AND UNUSED RESOURCES IN THE YEAR ENDED 31 DECEMBER 1988

a/Resources—

Brought forward R e c e i p t s

from prior years r Total

Expenditures—

, . . unliquidated „ . ,Disbursements «_,, . . Total

obligations

Unusedresources

o

International Centre forTheoretical Physics,Trieste, Italy (98 291)

International Laboratoryof Marine Radioactivity,Monaco (including projectsfinanced from the UnitedNations EnvironmentProgramme) 142 345

20 385 623 20 287 332

2 463 181 2 605 526

19 588 136

2 269 239

301 991 19 890 127 397 205

181 897 2 451 136 154 390

a/ See Statement III.C.

44 054 22 848 804 22 892 858 21 857 375 483 888 22 341 263 551 595


CO

IS

A C T I V I T I E S P A R T I A L L Y F I N A N C E D F R O M T H EA D M I N I S T R A T I V E F U N D

P3sH

HHH


E S T I M A T E D AND ACTUAL RESOURCES F O R THE YEAR ENDED 3 1 DECEMBER 1 9 8 8

O r i g i n a l .e s t i m a t e s - Receipts

resources

Outstanding TotalDifference

A. International Centre for TheoreticalPhysics

BrazilIranItalyJapanKuwaitSwedenQatarUnited Nations Educational, Scientific

and Cultural Organization (UNESCO)United Nations University (UNU)Other contributionsAdministrative Fund (IAEA)

Sub-total

1020

10 500317519110

390S7S

1 266

13 068

000000000000000000000

000000

300

300

182

10 01439592016

32326953

1 225

12 214

480341820120639551697

000482221868

219

10

1 600

31534

1 959

000_000__

-

518097-

615

282

11 61439592016

32358587

1 225

14 173

480341820120639551697

000000318868

834

18(17

1 1148

(1510(3

(671087(40

1 105

480659)820120361)551303)

000)000318432)

534

B. International Laboratory of MarineRadioactivity

Germany, Federal Republic ofPrincipality of MonacoRegional Organization for the Protection

of the Marine Environment (ROPME)United States of AmericaUnited Nations Environment Programme (UNEP)Administrative Fund (IAEA)

Sub-total

TOTAL

1

2

15

-80

_

67232753

132

201

000

000000700

700

000

1

2

14

37102

252

585729

481

695

000780

000500000163

443

662

--

-_-

-

1 959 615

1

2

16

3/102

252

585729

481

655

000780

000500000163

443

277

3722

25(64353(24

348

1 454

000780

000500)000537)

743

277

a/ GC(XXXI)/802, Tables 1 and 4 and GC(XXXI)/RES/476, para 1.

H5m

MHM

a(signed) ANDRE R. GUE

Director, Division of Budget and Finance

STATEMENT I I I . C


INCOME AND E X P E N D I T U R E I N T H E YEAR ENDED 3 1 DECEMBER 1 9 8 8

1 9 8 8 1 9 8 7

International Centre for Theoretical Physics

Unused balance as at 1 JanuaryUnliquidated obligations brought forwardIncome from contributionsIncome from housing facilitiesOther income


Disbursements during the yearUnliquidated obligations at year end

Unused balance at year end

(197 296)99 005

17 458 5101 970 464956 649

20

19

19

287

588301

890

397

332

136991

127

205

2 199 837275 920

8 904 9011 732 918623 212

13

13

13

736

83599

934

(197

788

079005

084

296)

International Laboratory of Marine Radioactivity

Unused balance as at 1 JanuaryUnliquidated obligations brought forwardIncome from contributions


Disbursements during the yearUnliquidated obligations at year end

Unused balance at year end

2

2

2

2

8359463

605

269181

451

154

039306181

526

239897

136

390

2

2

2

2

2b487028

371

22959

288

83

830992825

647

302306

608

039

(signed) ANDRE R. 6UEDirector, Division of Budget and Finance

52

m

A C T I V I T I E S P A R T I A L L Y F I N A N C E D F R O M T H E


ASSETS, L I A B I L I T I E S AND FUND BALANCE AS AT 3 1 DECEMBER 1 9 8 8

1. I n t e r n a t i o n a l Centre for T h e o r e t i c a l P h y s i c s

A S S E T S L I A B I L I T I E S

1988 1987 1988

Cash in hand


Contributions receivable

Accounts receivable andsundry debit balances

Fund balance

19

676

1 9S9

202

252

747

615

347

1

7

694

337

447

97

197

388

463

800

420

296

TOTAL ASSETS 2 857 961 9 774 367

1987


Contributions receivedin advance

Reserve for uncollectedincome

Accounts payable - UNIDO

Other accounts payable,sundry credit balancesand other reserves

Fund balance

TOTAL LIABILITIES

301

1 959

199

397

2 857

991

615

-

150

205

961

99

12

7 447

2 000

215

-

9 774

005

000

800

000

562

367

2. International Laboratory of Marine Radioactivity

A S S E T S

1988 1987

Cash in hand


Contributions receivable

Accounts receivable andsundry debit balances

TOTAL ASSETS

26 672

310 074

3 667

340 413

6 494

257 917


1988

19

120

111

486

365

572


Reserve for uncollected

income

Accounts payable andsundry credit balances

Fund balance

TOTAL LIABILITIES


1987

181

-

4

154

340

897

126

390

413

59

111

4

83

257

306

572

000

039

917

5msHHH

W

in

BaH

F U N D S A D M I N I S T E R E D O N B E H A L F O F M E M B E R S T A T E S , U N I T E D N A T I O N S H

A N D O T H E R I N T E R N A T I O N A L O R G A N I Z A T I O N S f

RESOURCES, EXPENDITURES AND UNUSED' RESOURCES IN THE YEAR ENDED 3 1 DECEMBER 1 9 8 8

Division/Activity

Technical assistanceand co-operation

Nuclear fuel cycle

Nuclear power

Nuclear safety

Food and agriculture

Life sciences

Physical and chemical sciences

Safeguards

Administration

Regional Co-operativeAgreements (RCA)

International Consultative Groupon Food Irradiation (ICGFI)

Funds in Trust (FIT)

Seibersdorf Training Facilities (STF)

Third World Academyof Sciences (TWAS)

TOTAL

Unusedbalances fromprior years

6 527 695

-

93 621

208 061

465 952

332 706

243 810

1 117 682

411 816

717 246

94 884

1 217 548

550 000

203 798

12 184 819

Resources

obligationsbroughtforward

3 057 341

-

-

-

186 246

-

89 876

500 121

-

47 586

762

-

-

-

3 881 932

Receipts

7 140 192

53 000

18 555

434 818

1 842 056

72 856

13 043

4 247 310

83 000

614 881

130 082

1 752 949

259 459

1 702 272

18 364 473

Total

16 725

53

112

642

2 494

405

346

5 865

494

1 379

225

2 970

809

1 906

34 431

228

000

176

879

254

562

729

113

816

713

728

497

459

070

224

Disbursements

6 653 704

24 967

114 392

279 819

1 789 276

256 756

218 096

3 866 868

312 370

461. 568

139 586

797 958

96 241

1 966 656

16 978 257

Expenditures


6 185 699

-

27 326

-

327 122

107 000

64 552

442 501

-

115 311

7 519

368 687

25 486

-

7 671 203

Total

12 839

24

141

279

2 116

363

282

4 309

312

576

147

1 166

121

1 966

24 649

403

967

718

819

398

756

648

369

370

879

10S

645

727

656

460

Unusedresources

3 885 825

28 033

(29 542)

363 060

377 856

41 806

64 081

1 555 744

182 446

802 834

78 623

1 803 8S2

687 732

(60 586)

9 781 764


F U N D S A D M I N I S T E R E D O N B E H A L F O F M E M B E R S T A T E S ,U N I T E D N A T I O N S A N D O T H E R I N T E R N A T I O N A L O R G A N I Z A T I O N S

ESTIMATED AND ACTUAL RESOURCES FOR THE YEAR ENDED 3 1 DECEMBER 1 9 8 8

D i v i s i o n / A c t i v i t yO r i g i n a le s t i m a t e s -

A c t u a l r e s o u r c e s

R e c e i p t s O u t s t a n d i n g O t h e r T o t a lD i f f e r e n c e

inLn

Technical assistance and co-operation

Nuclear fuel cycle

Nuclear power

Nuclear safety

Food and agriculture

Life sciences

Physical and chemical sciences

Safeguards

Regional Cooperative Agreements (RCA)

Administration

International Consultative Groupon Food Irradiation (ICGFI)

Funds in Trust (FIT)

Seibersdorf Training Facilities (STF)

Third World Academy of Sciences (TWAS)

Total

a/ GC(XXXI)/802, Tables 1 and A

5

2

3

2

169

264

002

159

655

570

124

350

000

000

-

-

000

000

000

-

000

000

-

000

-

000

000

6

1

3

1

1

516

53

262

480

36

13

824

614

25

114

735

200

684

148

000

-

434

876

408

043

882

881

000

928

020

000

772

3 200

30

351

47

531

4 005

967

-

701

-

586

-

-

511

-

000

-

-

-

637

1 058

14 293 000

1 254

17 500

9 718 173

53 000

30 701

262 434

1 832 462

36 408

13 043

3 873 647

614 881

556 000

114 928

1 735 020

200 000

5 707 909

16 561 392 8 167 402 19 812 24 748 606

(signed) ANDRE R. GUKDirector, Division of Budget and Finance

4 549 173

53 000

30 701

(1 566)

(169 538)

(122 592)

13 043

218 647

44 881

556 000

(9 072)

1 735 020

(150 000)

3 707 909

10 455 606

gIH

U1

F U N D S A D M I N I S T E R E D O NU N I T E D N A T I O N S A N D O T H E R

B E H A L F O F M E M B E R S T A T E S ,I N T E R N A T I O N A L O R G A N I Z A T I O N S

INCOME AND EXPENDITURE I N THE YEAR ENDED 31 DECEMBER 1988

Income Expenditure

1. Funds - Member States

AustraliaAustriaBelgiumCanadaChileFinlandFranceGermany, Federal RepublIc ofItalyJapanKorea, Republic ofKuwaitNetherlandsNorwaySaudi ArabiaSwedenUnion of Soviet Socialist RepublicsUnited Kingdom of Great Britain andNorthern Ireland

United States of America

Sub-total

2. Funds - UN and International Organizations

Food and Agriculture Organization of theUnited Nations (FAO)

United Nations Development Programme (UNDP)United Nations Financing System for Scienceand Technology for Development (UNFSSTD)

Commission of the European Communities CCEC)

Sub-total

3. Funds - Other

International Consultative Group on FoodIrradiation (ICSFI)

Funds in Trust (FIT)Seibersdorf Training Facilities (STF)Third World Academy of Sciences (TWAS)

Sub-total

TOTAL

Unusedbalanceas at

1 January

83 88098 12567 314(41 418)

76715 514103 905

1 565 5602 449 545

724 302-

125 74487 9854 6134 229

389 5812 116 440

778 5422 714 774

Unliquidatedobligationsbroughtforward

28 307-

7 159_-

4 814_

1 364 950372 52919 279_

102 0373 92410 650-

207 851707 265

138 317914 088

Income fromcontributions

135 981(98 125)56 657528 6018 150

142 921236 III

1 548 609201 379797 55470 000_

396 III--

884 0481 490 066

991 9164 708 026

Other income Totaland exchange fundsadjustments available

Disbursements Unliquidatedduring the obligations

year at year end

Totalexpenditure

Unused

baIances

11 289 402

(250 180)(968 096)

(59 918)107 381

(I 170 813)

94 884I 217 548550 000203 798

248 168

131 130487 1838 917

163 249340 016

4 479 1193 023 453I 541 135

70 000227 781488 02015 2634 229

I 481 4804 326 659

I 908 7758 336 888

163 840

15 118516 4338 917

140 871105 696

2 016 829I 426 951628 396

IJI 274421 108

5/2 689900 544

493 5063 903 553

25 995

845 605526 42589 316

33 22914 417

202 4702 251 556

633 258I 124 667

189 835

15 118

516 433

8 917

140 871

105 696

2 862 434

I 953 376

717 712

164 503

435 525

775 159

3 152 100

I 126 764

5 028 220

3 881 170 12 098 005 27 281 465 11 445 725 5 746 938 17 192 663

2 419 394 (10 576) 1 238 005 2 532 091 I 522 573 4 054 664

762 130 082 - 225 728 139 586

I 752 949 - 2 970 497 797 958

259 459 - 809 459 96 241

I 684 772 17 500 I 906 070 I 966 656

58 333

116 012

(29 250)

22 378

234 320

I 616 685

I 070 077

823 423

70 000

63 278

52 495

15 263

4 229

706 321

I 174 559

782 Oil

3 308 668

10 088 802

8181 502

591

908869

817800

(10 871)

295

568523

(53199

728902

806)

181

8391 602

(192

075304

815)

527

621 370

187

072559

955987

9012 972

ISO

147863

140514

(332

(2 448

(5318

419)

961)

946)

667

(2 816 659)

7 519 147 105 78 623

368 687 I 166 645 I 803 852

25 486 121 727 687 732

I 966 656 (60 586)

2

12

066

184

230

819 3 881

762

932

3

18

827

344

262

661

17

19

500

812

5

34

911

431

754

224

3

16

000

978

441

257 7

401

671

692

203

3

24

402

649

133

460

2

9

509

781

621

764

1o


U NF U N D S A D M I N I

I T E D N A T I O N SS T E R E D O NA N D O T H E R

B E H A L F O F M E M B E R S T A T E S ,I N T E R N A T I O N A L O R G A N I Z A T I O N S

ASSETS, L I A B I L I T I E S AND FUND BALANCES AS AT 31 DECEMBER 1988

A s s e t s

AccountsCash Cash at banks receivable, sundryIn hand (Schedule A) debH balances and

other reserves

Total

L i a b i l i t i e s

Reserve forunliquidatedobligations

Accountspayable, sundry

credit balances andother reserves

Total

Fund

baIances

Ln

1. Funds - Member States

AustraliaAustriaBelgiumCanadaChileFinlandFranceGermany, Federal Republic ofItalyJapanKorea, Republ Ic ofKuwaitNetherlandsNorwaySaudi ArabiaSwedenUnion of Soviet Socialist RepublicsUnited Kingdom of Great Britain

and Northern IrelandUnited States of America

Sub-total

2. Funds - UN and International Organizations

Food and Agriculture Organization of theUnited Nations (FAO)

United Nations Development Programme (UNDP)United Nations Financing System for Science

and Technology for Development (UNFSSTD)Commission of ttie European Communities (CEO

Sub-total

3. Funds - Other

International Consultative Group onFood Irradiation (ICGFI)

Funds in Trust (FIT)Selbersdorf Training Facilities (STF)Third World Academy of Sciences (TWAS)

Sub-total

TOTAL

88 211 84 88 295 25 995 3 967 29 962 58 333

--

-

-

___-_

31-

-

31

689

-

689

_

155 642

155 642

156 362

211

3

14

16

(1

(1

2

2

17

11520

2223446164210610096240154

907221

401371

050

(20168

(59106

142

87173713(222

751

660

437750

378320752991207000360848263229949258

289440

682

383)522)

256)160

001)

782037218435)

602

283

2

3

1

1

4

4

9

5530

42

19131

19538

388234

535

353330

6

692

81

022

103

331

977701

875

538398257

147393

978919

538943

748

906972

866494

238

212044

214

470

456

231

3

14

19

2

3

7

27

17151

6523446283413710096241154

927760

789606

586

333163

(52106

550

87254713955

010

148

414451

253320290389464000507241263229958177

827383

461

523139

390)654

926

994081218421

714

101

2

1

5

1

1

7

--

_

-845 605526 42589 316-

33 22914 417--

202 470251 556

633 258124 667

746 938

62 072370 559

1 95587 987

522 573

7 519368 68725 486

-

401 692

671 203

2

3

1

1

4

4

9

5580

42

23722430

174

19334

374173

750

603241

845

181

016

099

695

402701

875

887725000

329

167062

558048

721

870541

(399)

012

852542-

007

401

134

2

2

11

9

2

3

4

4

17

5580

42

8457643143033188

221585

007297

497

665612

187

367

945025016

501

366

402701

875

605312041000229746

637618

816715

659

942100

556987

585

371229486007

093

337

116 012(29 250)

22 378234 320

1 616 6851 070 077825 42370 00063 27852 49515 2634 229

706 3211 174 559

782 Oil3 308 668

10 088 802

(332 419)(2 448 961)

(53 946)18 667

(2 816 659)

78 6231 803 852687 732(60 586)

2 509 621

9 781 764

(signed) ANDRE R. GUE .Director, Division of Budget and Finance

P A R T I V

SCHEDULES

SCHEDULE A.I

CURRENT ACCOUNTS AT BANKS

As at 31 December 1988

Local currencyAmount Inlocalcurrencyrate

UNoperationalexchange

US dollarequivalent

Agency Funds

Albanian leksArgentine australAustralian dollarsAustrian schillingsBelgian francs

Brazilian cruzeirosBulgarian levaCanadian dollarsChinese rlnminblCuban pesos

Czechoslovak korunasDanish kronerDemocratic People's Republic of Korea wonEgyptian poundsFinnish markka

French francsGerman Democratic Republic marksGermany, Federal Republic of, marksGreek drachmaeHungarian forints

Indian rupeesIranian rialsItalian lireJapan yenNetherlands guilders

New Zealand dollarsNorwegian kronerPakistan rupeesPhilippine pesosPolish zlotys

Portuguese escudosRomanian leiSpanish pesetasSri Lanka rupeesSwedish kronar

Swiss francsThai bahtTurkish lirasUSSR roublesUnited Kingdom pounds

United states dollarsYugoslav dinars

TOTAL CURRENT ACCOUNTS AT BANKS

3

39

10

1

114

41 874

4

4

159

732

6567

97

74465

123626

895451117574365

782185469248132

39724928463074

239342260S21252

475057345767

16319441435586

4937379358725

397290

818332720668694

301329550458191

970538830018169

097402869285152

441735920745116

412491818282602

492101826438890

424583154942431

138428

7.0015.701.1512.0036.10

660.001.701.193.710.776

9.40

6.642.202.32

4.10

5.861.721.72

145.0054.00

14.976 7.00

1,285.00122.00

1.95

1.536.50

18.2221.10

488.00

143.0014.22

113.0032.966.00

1.4425.50

1,775.000.6120.543

_

4,205.00

1

1

12

19

106

426017

60265981544 70

1472721310632

2381451610260

156445837129

307

2512

327

50224211014

341437039846

39723

569

403403974306360

447488781841607

124942559904236

413001784092632

995817569064290

988768033146393

094620370784482

322650024598835

138137

414

60

DEPOSIT ACCOUNTS AT BANKS

As a t 31 December 1988

DepositInterestrate p.a.

Maturitydate

Amountlocal

Incurrency

UNoperationalexchangerate

US dollarequivalent

Agency Funds

American Express Company, ViennaThe Chase Manhattan Bank, ViennaIstituto Bancario San Paolo di Torino,

TurinStandard Chartered Bank, ViennaArab Bank (Vienna) AG, ViennaABU Bank, ViennaScandinavian Bank, Londonistituto Bancario San Paolo di Torino,

TurinErste Oesterrelchlsche Sparkasse, ViennaNORD L/B, LuxembourgThe Mitsui Bank, TokyoGirozentrale, ViennaCreditanstalt-Bankverein, ViennaStandard Chartered Bank, Viennazentralsparkasse, ViennaCitibank, ViennaABN Bank, Viennaistituto Bancario San Paolo di Torino,

TurinBanco do Brazil, ViennaDonaubank, ViennaCommerzbank, FrankfurtOesterreichische LanderbankCreditanstalt-Bankverein, ViennaThe Chase Manhattan Bank, ViennaThe Chase Manhattan Bank, ViennaCredit Lyonnais, ParisCreditanstalt-Bankverein, ViennaScandinavian Bank, LondonBanque Worms, ParisThe Hitsui Bank, TokyoNORD L/B, LuxembourgGirozentrale, Vienna

TOTAL DEPOSIT ACCOUNTS AT BANKS

88

98628

88888121155S

9999555591188888

1/21/4

1/21/21/85/811/16

1/21/21/217/321/21/41/41/2.655/8

5/167/161/16

1/81/827/3227/323/83/169/169/1617/32.539/16

XX

X%XXX

XXX%XXXXXX

X%X%X%%%%%X%XXX

48 hours48 hours

48 hours48 hours48 hours48 hours89-01-03

89-01-0989-01-1989-01-1989-01-1989-01-2089-01-2089-01-2389-01-2789-01-3089-01-30

89-02-0989-02-1389-02-2289-02-2389-02-2489-02-2789-03-0689-03-0689-03-1689-03-2189-04-1989-04-1989-04-1989-04-1989-04-20

callcall

callcallcallcall

$$

$$ASAS$

$$$$$Lit 1Lit 2ASASAS

$$$$ASASASAS$Lit 6$*$$$

124

2222

000000151525

111

243030251

00022232

52261

311178420

800

800500000000000000000000000000

000800000800000000000000000000500000000000500

009622

966198000399000

000000000000000000000000000000

000000000000000000000000000000000000000000000

--

_1212-

_--_

1,2851,285

121212

_---12121212-

1,285_-_-

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

12

2222

1

112

111

22221422232

52

52261

311178035

800

800500000000000778556250250083

000800000800000500500083000669500000000000500

209

009622

96619800033000

000000000000000210420000000333

000000000000000000000333000261000000000000000

385

W

nXor

SCHEDULE A.3

CURRENT AND DEPOSIT ACCOUNTS BY FUND

As at 31 December 1988

Administrative Fund 34 128 076Working Capital Fund 1 999 800Technical Assistance and Co-operation Fund 17 003 819International Centre for Theoretical Physics, Trieste 676 747International Laboratory of Marine Radioactivity, Monaco 310 074Programme activities supported by the Government of Australia 88 211Programme activities supported by the Government of Belgium U S 437Programme activities supported by the Government of Canada 20 750Programme activities supported by the Government of Finland 22 378Programme activities supported by the Government of France 234 320Programme activities supported by the Government of the Federal Republic of Germany 2 461 752Programme activities supported by the Government of Italy 1 642 991Programme activities supported by the Government of Japan 1 106 207Programme activities supported by the Government of Republic of Korea 100 000Programme activities supported by the Government of Kuwait 96 360Programme activities supported by the Government of Netherlands 240 848Programme activities supported by the Government of Norway 15 263Programme activities supported by the Government of Saudi Arabia 4 229Programme activities supported by the Government of Sweden 907 949Programme activities supported by the Government of the Union of Soviet socialist Republics 3 221 258Programme activities supported by the Government of the United Kingdom of Great Britain and

Northern Ireland 1 401 289Programme activities supported by the Government of the United States of America 4 371 440Programme activities supported by the Commission of the European Communities (CEC) 106 160Food and Agriculture Organization of the United Nations (FAO) (20 383)United Nations Development Programme (UNDP) (1 168 522)United Nations Financing System for Science and Technology for Development (UNFSSTD) (59 256)Funds in Trust (FIT) 2 173 037International Consultative Group on Food Irradiation 87 782Seibersdorf Training Facilities (STF) 713 218Third World Academy of Sciences (TWAS) (222 435)

Total current and deposit accounts by fund 71 7 78 799

62

CONTRIBUTIONS TO THE REGULAR BUDGET

Status as at 31 December 1988

Member StateAssessed

1988

Credits^7 ReceiptsTotalpaid

Outstandingat AS 12.00

Prioryears

outstanding

Totaloutstandingat AS 12.00

Afghanistan 10 565Albania 10 737Algeria 138 697Argentina 623 628Australia 2 689 361

Austria 1 110 457Bangladesh 22 607Belgium 1 805 428Bolivia 10 494Brazil 1 371 510

Bulgaria 163 527Burma 10 769Byelorussian Soviet Socialist Republic 512 658Cameroon 10 424Canada 4 794 653

Chile 70 613China 897 821Colombia 131 056Costa Rica 20 064Cdte d'Ivoire 20 233

Cuba 85 813Cyprus 19 958Czechoslovakia 999 123Democratic Kampuchea 10 494Democratic People's Republic of Korea 47 567

Denmark 1 129 269Dominican Republic 29 973Ecuador 29 973Egypt 73 049El Salvador 10 494

Ethiopia 10 618Finland 769 778France 9 759 978Gabon 46 341German Democratic Republic 2 057 030

Germany, Federal Republic of 12 829 749Ghana 10 922Greece 429 098Guatemala 20 509Haiti 10 494

4304

5 195

174 826

151 4162 0404 021

13 046

40 6051 154

4 456 871

9 884233 4536 74211 187

6 65113 94981 173

1 109

1 129 269

9 472

10 13510 733

2 514 535

959 0412 808

1 801 407

ISO 481

472 053

337 782

60 729

664 368124 3148 877

79 1626 009

917 950

46 458

63 577

10 56S10 7375 195

2 689 361

1 110 4574 848

1 805 428

163 527

512 6581 154

4 794 653

70 613897 821131 05620 064

85 81319 958

999 123

47 567

1 129 269

73 049

53726

154

9532

13

781012375

523

085787402

9

1

11

9716033

902

876

1

837766603

507

664__140

9

2

12

10769759

057

8292131

618778978

030

749787402140

133 502623 628

17 759

10 4941 371 510

10 769

9 270

20 233

10 494

29 97329 973

10 494

46 341

8 135415 69619 36910 494

325 812

41 0091 193 222

16 550

14 053

98 772

247 43029 264

3 062

20 246

133 502949 440

17 759

51 5032 564 732

27 319

9 270

34 286

109 266

277 40359 237

13 556

151 678

—66 S87

—

8 135415 69619 369

162 172

WOWPJ

oGrpiwH

1988


16 390246 24346 483382 059143 373

621 584118 718295 033315 620

5 920 928

20 36716 520 875

10 65810 494184 326

415 37810 05710 494401 60216 234

81 81410 49492 84410 49411 026

845 95115 78810 52048 419

2 594 624353 02010 49410 494189 733

820 94661 64020 23320 19270 S78

_ ... a/Credits—

1 12719 3763 38331 119IS 721

_6 91920 30246 972-

740991 027

781_

-

_-

1 807

6 768_6 480

781

21 037_604-

198 51329 326-

39 756

56 3958 66S_536

Receipts

15 263226 86743 100350 940124 346

_70 859

274 731268 648

5 920 928

_

15 529 8489 877-

184 326

415 37810 057-_

14 427

75 046_

86 364-

10 245

824 91415 7889 91648 419

2 396 111323 694

-_

149 977

764 551S2 975_

19 656—

Totalpaid

16 390246 24346 483382 059140 067

_

77 778295 033315 620

5 920 928

74016 520 875

10 658_

184 326

415 37810 057—

16 234

81 814_

92 844_

11 026

845 95115 78810 52048 419

2 594 624353 020

__

189 733

820 94661 640_

20 192_

Outstandingat AS 12.00

___3 306

621 58440 940__

-

19 627-_

10 494-

_10 494401 602

-

10 494_

10 494-

_

_

-

-10 49410 494-

_20 233_

70 578

Prioryears

outstanding


WO

m

§rwHoly See

HungaryIcelandIndiaIndonesia

Iran, Islamic Republic ofIraqIrelandIsraelItaly

JamaicaJapanJordanKenyaKorea, Republic of

KuwaitLebanonLiberiaLibyan Arab JamahiriyaLiechtenstein

LuxembourgMadagascarMalaysiaMallMauritius

MexicoMonacoMongoliaMoroccoNamibia

NetherlandsNew ZealandNicaraguaNigerNigeria

NorwayPakistanPanamaParaguayPeru

642 226

5 449

3 306

1 263 81040 940

19 627

15 943

I

g

25391

2

128

986351

243

564

36792

12

139

480953

737

058

28 96410 355

41 091

152 967

39 45820 849

61 324

223 545


1988

a/Credits- Receipts

Totalpaid

Outstandingat As 12.00

Prioryears

outstanding


PhilippinesPolandPortugalQatarRomania

Saudi ArabiaSenegalSierra LeoneSingaporeSouth Africa

SpainSri LankaSudanSwedenSwitzerland

103 917692 033174 06361 785195 690

1 493 62910 49410 49498 768436 647

3 137 49110 76910 683

1 916 0441 819 669

125 83826 360

390 899

152 006122 942

566 195147 703

1 493 629

2 725 652

692 033174 063

1 493 629

3 116 551

103 917

61 785195 690

10 49410 49498 768436 647

20 94010 76910 683

139 004

59 971802 055

7 27958 26883 056736 087

18 1737 033

242 921

121997

1768181

1 172

202817

756745

773762824734

940942716

1 764 038 1 916 0441 696 727 1 819 669

Syrian Arab RepublicThailandTunisiaTurkeyUganda

Ukrainian Soviet Socialist RepublicUnion of Soviet Socialist RepublicsUnited Arab EmiratesUnited Kingdom of Great Britain and

Northern IrelandUnited Republic of Tanzania

United States of AmericaUruguayVenezuelaViet NamYugoslavia

ZaireZambiaZimbabwe

TOTAL

39 71185 02329 906339 00810 494

1 915 05615 214 570

271 419

7 556 31310 494

35 916 33540 905585 95711 284448 930

9 97110 49418 929

3 298873

39 193

146 6291 176 411

14 726

521 095

2 484

1 56226 347

258

81 7257 800

1 768 42714 038 159

69 593

7 035 218

34 429 86310 679

9 72299 759

9 713

18 929

85 0238 67339 193

1 915 05615 214 570

84 319

7 556 313

34 429 86313 163

11 284126 106

9 971

18 929

39 711

21 233299 81510 494

187 100

10 494

1 486 47227 742585 957

322 824

10 494

1 202

75 732

40 913

16 165

360 861

2 757

146 478 727 12 515 518 125 981 718 138 497 236 7 981 491 S 937 937

2129986

187

233815226

100

26 659

1 486 47227 742946 818

322 824

13 251

13 919 428

a/ These amounts include advance payments of contributions and shares of cash surpluses which have been applied to reduce the1988 Regular Budget assessment (reference Financial Regulation 7.02).

Wn

§r

o3

Ea.

STATUS OF VOLUNTARY CONTRIBUTIONS TO THE TECHNICAL ASSISTANCE AND CO-OPERATION FUNDAS AT 31 DECEMBER 1988

Member State Baserake

1988

Share of $ 38.0 milliontarget for voluntarycontributions for 1988using base rate a/

Pledged Paid Outstanding

Prioryears

outstanding

Totaloutstanding

gm

AfghanistanAlbaniaAlgeriaArgentinaAustralia

AustriaBangladeshBelgiumBoliviaBrazil

BulgariaBurmaByelorussian Soviet Socialist RepublicCameroonCanada

ChileChinaColombiaCosta RicaC8te d'Ivoire

CubaCyprusCzechoslovakiaDemocratic KampucheaDemocratic People's Republic of Korea

DenmarkDominican RepublicEcuadorEgyptEl Salvador

EthiopiaFinlandFranceGabonGerman Democratic Republic

Germany, Federal Republic ofGhanaGreeceGuatemalaHaiti

0.010.010.140.611.64

0.730.021.170.011.38

0.160.010.340.013.03

0.070.780.130.020.02

0.090.020.690.010.05

0.710.030.030.070.01

0.010.496.300.031.31

8.170.010.430.020.01

33S3231623

2777

4443

S24

603

1293

1 151

262964977

347

2623

19

2691111263

3186

2 39411

497

3 1043

16373

800800200800200

400600600800400

800800200800400

600400400600600

200600200800000

800400400600800

800200000400800

600800400600800

3 800

116431

277

110

262

60

1244

1 067

26296

0006S5

400

803

000

800

916076255

600400

347

262

19

269

200600200

000

800

23 800

2

3

186394

497

1046

1637

200ooo

800

600000400600

431 655

277 400

60

124

1 067

26296

800

916

255

600400

347

262

19

269

200600200

000

800

14 594

186 200

2 394 000

497 800

3 104 600

3 800

116 000

110 803

262 000

4 076

18 802611 157

9 261

3 80018 802727 Ib7

110 803

271 261

4 076

5 2009 206

5 2009 206

6 000163 4007 600

7 164

800

13 164163 400

7 600800

1988

Member state Baserate

0.0.0.0.0.

0.0.0.0.3.

0.10.0.0.0.

0.0,0.0.0.

0.0,00.0,

0000

10000

00000

0122033514

62121822,75

02,73.01,0120

.29,01,01.26,01

,05.01.10.01.01

.88

.01

.01

.05

.72

.24

.01

.01

.19

.53

.06

.02

.02

.07


Pledged Paid Outstanding

Prioryears

outstanding

Totaloutstanding

cr>.

Holy seeHungaryIcelandIndiaIndonesia




LuxembourgMadagascarMalaysiaHallMauritius




38311133S3

235456883425

70773376

11033983

1933833

33433

19

653913372

201227726

800600400000200

600600400600000

600400800800000

200800800800800

000800000800800

400800800000

600200800800200

400800600600600

2921113339

45

586

4 0773

000340400000000

600

081

400800

76 000

3 800

338

261

319

653

250000

000

800000

600

72 200

201 40022 800

2 00092 34011 400133 00039 000

45 600

S86 081

4 077 400

76 000

3 800

38 000

261 000

19 000

653 600

72 200

201 40022 800

3 800

6 000

1 122

6 000

4 922

3 250 3 400 6 650

3 800 3 800

2 900

2 600

2 900

2 600

tonXa

§w

r

g

Member State Baserate


1988

Pledged Paid

Prioryears

Outstanding outstanding

Totaloutstanding

omormw

00








ZaireZambiaZimbabwe

TOTAL

0.100.630.180.040.19

0.960.010.010.100.43

2.010.010.011.241.11

0.040.090.030.340.01

1.2710.090.18

4.810.01

25.000.040.590.010.45

0.010.010.02

100.00

3

1

9

38

38239681572

3643338

163

76333

471421

153411

1293

48283468

8273

50015224

3171

337

000

000400400200200

800800800000400

800800800200800

200200400200800

600200400

800800

000200200800000

800800600

000

239 400

3 800

239 400

3033

471421

34

129

4683 843

1 827

8 914

40

171

000800800200800

200

200

923541

800

394

000500000

3 800

4 030

3 800

4 030

3 800

OO

(D

3

1

8

303

471421

34

129

468843

827

914

40

000800

200800

200

200

923541

800

394

000

3 800 10 750 14 550

536 536

500171 000

3 800

1 052

438

3 400

1 052

938171 000

7 200

32 710 534 31 833 899 876 635 688 612 1 565 247

a/ As recommended in GC(V)/RES/100 and amended in GC(xv)/RES/286.

SCHEDULE B.3

STATUS OF ADVANCES TO THE WORKING CAPITAL FUNDAS AT 31 DECEMBER 1988

Member State Assessed Paid Outstanding




ChileChinaColombiaCosta RicaCote d'Ivoire




Germany, Federal Republic ofGhanaGreeceGuatemalaHaiti

Holy SeeHungaryIcelandIndiaIndonesia



KuwaitLebanonLiberiaLibyan Arab JamahirlyaLiechtenstein

21232

14

23

27

3

6

60

1152

1

13

1

14

1

9126

26

163

8

4

72

1223475

214

4

5

5

200200800200800

600400400200600

200200800200600

400600600400400

800400800200000

200600600400200

200800000600200

400200600400200

200400600000800

400400600400000

400600200200000

800200200200200

21232

14

23

27

3

6

60

1152

1

13

1

14

1

9126

26

163

8

4

72

1223475

214

4

5

5

200200800200800

600400400200600

200200800200600

400600600400400

800400800200000

200400600400200

200800000600200

400200600400200

200400600000800

400400600400000

400600200200000

800200200200200

200

69

SCHEDULE B.3 (continued)

Member State Assessed Paid Outstanding

LuxembourgMadagascarMalaysiaMaliMauritius










United States of AmericaUruguayVenezuelaViet MamYugoslavia

ZaireZambiaZimbabwe

TOTAL

I-l

2

17

1

344

3

101

i-i

2123

3

19

28

40

2422

1

6

25201

3

96

500

11

9

2 000

000200000200200

600200200000

400800200200800

600200400400400

000600600800800

200200200000600

200200200800200

800800600800200

400800600

200200

000800800200000

200200400

000

1

2

17

I-I

344

3

101

1

2123

3

19

28

40

2422

1

6

25201

3

96

500

11

9

1 999

000200000200200

600200200000

400800200200800

600200400400400

000600600800800

200200200000600

200200200800200

800800600800200

400800600

200200

000800800200000

200200400

800 200

70

SHARES OF MEMBER STATES IK THE 1987 CASH SURPLUS

SCHEDULE C

Hember State1987 Scale

of assessmentAllocation

amount$








Germany; Federal Republic ofGhanaGreeceGuatemalaHaiti

Holy seeHungaryIcelandIndiaIndonesia



0000

r-l

00100

00003

00000

00000

00,0,0,0,

0.0.6.0.1.

8.0.0.0.0.

0.0.0.0.0.

0.0.0.0.3.

0.11.0.0.0.

.007

.007

.093

.422

.697

.756

.016

.211

.007

.914

.108

.008

.352

.007

.136

.050

.697

.090

.014

.014

.062

.014

.714

.007

.035

.735

.020

.020

.049

.007

.007

.507,520,031,356

456008288014007

010171031269097

416079186228881

014105007007132

945

181

801

129

97

11

37

335

574911

6176

3

78225

54698

3145

905

301

11832810

4481924415

11 189

14

750750961201770

977714714750901

568857704750906

355658640500500

641500478750749

728142142248750

750306376320245

746857848500750

071316320813390

559462923422705

500488750750139

71

SCHEDULE C (continued)

Member State1987 Scale

of assessmentAllocation

amount$


LuxembourgMadagascarMalaysiaMaliMauritius








Ukrainian Soviet Socialist RepublicUnion of Soviet Socialist RepublicsUnited Arab EmiratesUnited Kingdom of Great Britain and Northern IrelandUnited Republic of Tanzania


ZaireZambiaZimbabwe

TOTAL

0.3000.0080.0070.2690.010

0.0520.0070.0670.0070.007

0.5970.0100.0070.034

1.7800.2480.0070.0070.126

0.5490.0440.0140.0140.0470.0710.5200.1210.0410.133

0.9940.0070.0070.0660.295

080008007283

1.149

0.0270.0620.0200.2290.0071.315

10.4430.1864.9780.007

25.8740.0280.3900.0090.301

0.0070.0070.014

100.000

32

281

5

7

631

3

19026

13

584115

75512414

106

731

222

137123

26224

1401 118

19533

2 771241

32

1

134857750813071

570750176750750

946071750642

661S64750750496

805713500500034

605699960391246

470750750069598

795857750426073

892641142529750

853579923208750

438999774964241

750750500

10 711 285

72

T E C H N I C A L A S S I S T A N C E A N D C O - O P E R A T I O N

ASSESSED PROGRAMME COSTS ( I N C L U D I N G TRUST FUNDS)STATUS AS AT 3 1 DECEMBER 1 9 8 8


1987

Paid Outstanding

Prior years outstanding

1986 1971-1985

Totaloutstanding

AlbaniaAlgeriaBoliviaBrazilBulgaria

CameroonChileChinaColombiaCosta Rica

C6te d'IvoireCubaCyprusCzechoslovakiaDemocratic People's Republic of Korea

Dominican RepublicEcuadorEgyptEl SalvadorGabon

GhanaGreeceGuatemalaHong Kong (through the United Kingdom of

Great Britain and Northern Ireland)Hungary

IcelandIndonesiaIran, Islamic Republic ofIraqIreland

IsraelJamaicaJordanKenyaKorea, Republic of

2632247771

735S62615

18445579

156390142

371222

275

3842320

9a2963

493176979521079

114019802257734

084316544826965

311715693673256

737351790

218908

629039366219357

320661274816

77 52171 079

35 01956 802

5 826

218275 908

26 52323 366

194357

26 49332 17624 979

7 114

2615

18445

79

156390142

371222

257734

084316544

965

311715693673256

737351790

3 62957 516

20 025

9 3208 661

29 274

36 35819 720

549

29 85813 762

12 109

2 572

52 355

5 18835 38788 84412 6702 110

35 506

13 983

5 282

590109 290

7 17310 65626 126

3740

9

5

4179

095110

575

539

950124

15 259

106 099

43 400

5 844

17927 78643 828

103 121

26 49369 124153 989

7 663

9369

394413

132

62178179424

1791280

210606

768316655

320

449226537602366

342351173

1457

20

755516

025

179

I5oc

44 27963 145158 521

63 816


1987

Paid Outstanding

Prior years outstanding

1986 1.971-1985

Totaloutstanding

P3

LebanonLiberiaLibyan Arab JamahiriyaMadagascarMalaysia

MauritiusMexicoMongoliaMoroccoNigeria

PakistanPanamaParaguayPeruPhilippines

PolandPortugalRomaniaSingaporeSri Lanka

Syrian Arab RepublicThailandTunisiaTurkeyUnited Arab Emirates

UruguayVenezuelaViet NamYugoslaviaZaire

ZambiaZimbabwe

960 960

191155

442122222

6330143138

6735191241

197211362

27155474

992419387

318353661965326

328666000746232

058696322122976

445575886732959

865690771786

12 264

66 5631 427

36 289

63 328

67 05835 696

12 122

72 S75

31 2912 959

15 690

191155

46122222

30143138

19

41

19

115

992419387

318064661965326

666000746232

322

976

445

886441

27 865

54 77174 78612 264

66 563

3 468

15 9486 636

6 109

11 54722 876

12 975

5247

8

33

4

10

271888

879

148

341

644

22 494

48 98357 05215 219

30 749

10 8983 206

41 38863 625

1 006

79913 407

32 110

246 762112 334

136 167

87 208

17 539

157 25873 96490 798

26 301

15 3263 20677 32881 68055 387

11 4336 06425 00759 24822 326

75 75114 000330 779198 454

28 201

211 291

23 786

109 7385 441

67 898

261 012205 802118 281

123 613

OO

1 427

TOTAL 2 248 732 975 064 1 273 668 821 435 1 783 559 3 878 662


SUMMARY OF OBLIGATIONS AND DISBURSEMENTS DURING 1 9 8 8 AND U N L I Q U I D A T E D O B L I G A T I O N SAS AT 3 1 DECEMBER 1 9 8 8

Ln

Recipients

AfghanistanAlbaniaAlgeriaArgentinaBangladesh

BoliviaBrazilBulgariaBurmaCameroon


CubaCyprusCzechoslovakia

Unliquidated obligationsbrought forward from 1987

Fellowshipsandtraining

8 101-4 435-

40 517

6354 067

116 074 11 681-

8 95039 88924 8082 85019 660

4 997_1 637

Democratic People'sRep. of Korea

Dominican Republic

EcuadorEgyptEl SalvadorEthiopiaGabon

GhanaGreeceGuatemalaHaitiHong Kong (through

the unitedKingdom of GreatBritain and

38 870-

5 7686 2931 66918 3762 111

S3 095_2 330-

Northern Ireland)

Expertsandequipment

85 559145 772

-520 846

33 006148 711159 521 162 9451 000

28 363226 556144 20082 97032 687

116 4837 005_

448 36630 494

200 079844 05419 60348 20618 152

270 86448 64744 1832 124

2 162

Total

8 10185 559150 207

-561 363

33 641152 778275 59564 6261 000

37 313266 445169 00885 82052 347

121 4807 0051 637

487 23630 494

205 847850 34721 27266 58220 263

323 95948 64746 S132 124

2 162

Net new


(9 250)23 41859 35018 905148 013

31 81760 077189 5248 7961 380

115 782223 60138 41216 85029 234

61 422-

81 882

61 60223 373

69 472101 450

80933 4061 849

96 5525 38318 17911 623

9 024

obligations

Expertsandequipment

5 356155 111257 420

-611 209

13 S28512 237380 92974 04473 774

533 631389 020249 309(8 138)76 719

317 78449 250

_

1 086 13770 296

414 796374 16291 516171 92610 313

226 878222 261158 97759 606

18 262

in 1988

Total

(3 894)178 529316 77018 905759 222

45 345572 314570 45382 84075 154

649 413612 621287 7218 712

105 953

379 20649 25081 882

1 147 73993 669

484 268475 61292 325205 33212 162

323 430227 644177 15671 229

27 286

Net disbursements In


(1 149)23 41861 70918 905151 887

30 10234 037253 65610 4771 380

93 840248 703SS 24S15 86740 580

54 141_

58 507

41 63923 373

63 62799 0151 67849 1933 960

133 5035 38315 31511 623

-

Expertsandequipment

5 356122 471397 380

-412 241

43 034577 049947 020 182 30156 253

153 182369 540261 17039 91583 590

298 06222 411

_

207 27593 592

370 613671 23355 695178 90928 465

269 640211 150145 40949 171

6 153

1988

Total

4 207145 889459 08918 905564 128

73 136611 086200 67692 77857 633

247 022618 243316 41555 782124 170

352 20322 41158 507

248 914116 965

434 240770 24857 373228 10232 425

403 143216 533160 72460 794

6 153

Unliquidated obligationsas at 31 December 1988


_2 076-

36 643

2 35030 10751 942

_-

30 89214 7877 9753 8338 314

12 278_

25 012

58 833-

11 6138 728

8002 589-

16 144

5 194-

9 024

i Expertsandequipment

118 1995 812_

719 814

3 50083 899593 43054 68818 521

408 812246 036132 33934 91725 816

136 20533 844

_

1 327 2287 198

244 262546 98355 42441 223

-

228 10259 7S857 75112 559

14 271

Total

118 1997 888_

756 457

5 850114 006645 37254 68818 521

439 704260 823140 31438 75034 130

148 48333 84425 012

1 386 0617 198

255 8755S5 71156 22443 812

-

244 24659 75862 94512 559

23 295

WClKm§BJO

CO

Recipients

Unliquidated obligationsbrought forward from 1987

Fellowships Expertsand and Totaltraining equipment

Net new obligations in 1988


Net disbursements In 1988




HungaryIcelandIndiaIndonesiaIran, IslamicRepublic of

IraqJamaicaJordanKenyaKorea, Republic of

Libyan ArabJamahiriya

MadagascarMalaysiaMaliMauritius

MexicoMongoliaMoroccoNicaraguaNiger

NigeriaPakistanPanamaParaguayPeru

PhilippinesPolandPortugalRomaniaSenegal

Sierra LeoneSingaporeSri LankaSudanSyrian Arab Rep.

23

4

56

13

1029

56

2

71487

987

114

3676

3

353817

032--636

175

702--101047

992-806--

777335810400300

353512-890589

281311024-801

592-021075837

2761

284

82

6316716430

5824438190

12239584480

1420033126962

714016844442

64

2393565

244305-834

087

000644943521100

856328073969-

342298611920855

785268415473797

103913568939257

932640646354227

2991-

289

138

7616717459

11524

440190

-

13040635388

2428733

128977

7410817444446

74

2747383

276305

470

262

702644943622147

848328879969

119633421320155

138780415363386

384224592939058

524640667429064

46

3164

122

40

44106304

1861384137

4422541334

24116233032

643091119

47

1528955

154-802911

496

517_897531595

275753109289923

443196451613853

243984085327676

705857311334557

383-4294S4236

1479

452

204

1505931298209

1191053925833

224175115286142

17161

11392294

3651 69888330916 7

564253140106

317011

582

072

514214896516851

903877637451800

532755576305864

127920740683623

821084773753908

621397132328423

60793

617

326

19159357205514

3061194767141

268197170299177

412224116123327

4302 007895329168

5364405229161

471011802493

568

031214793047446

178630746740723

975951027918717

370904825010299

526941084087465

004397561782659

57

3126

133

54

2356278

1191058136

368452229

14813712847

5433914141

34

1158167

906-802086

704

219_313248459

412681647289261

331590578013832

670271885117265

756950011292798

466_159355261

8335

629

161

20966248145151

1446159714229

218131164103114

14017699126811

245281187332163

1259431111131

121191

881

424

936058426742077

575168400043280

097915015661429

443775027825112

501725430110521

553989089827507

141353

755

295

26466271201429

26371

65615535

254140209125144

289314100154858

300621201346165

4759546193198

027191802967

128

155058739990536

987849047332541

428505593674261

113046912942377

257675441402319

019989248182768

11

43

44

216055

123328

1

151413

12

10111314

1337352

13

72465

280__461

967

_

584384183

855072268

_662

889941683

321

926225200100

-

230218324042560

509_291174812

20745

107

124

39

1361788

34692331074

1288310227109

45854892446

1911 45786442246

9616340

440125

535

735

578800413295874

184037310377520

777138172564290

469413128331308

423272911582644

048689855143

21845

150

169

39

15777

144

15872

2611076

1449823227121

1471984996

446

2041 49486842749

139

13311045

720125

996

702

578800997679057

039109578377182

666079855564611

395638328431308

653490235624204

509048980029955

§rmo

t

g

Recipients

ThailandTunisiaTurkeyUgandaUnited ArabEmirates

United Republicof Tanzania

UruguayVenezuelaViet NamYugoslavia

ZaireZambiaZimbabwe

sub-total

Unliquidated obligationsbrought forward from 198J


59256

8

48521

159

1 137

Regional Programmes

AfricaAsia and thePacific

EuropeLatin AmericaInterregional

Sub-total

Administrativeexpenses

GRAND TOTAL

5

3

959

77

1 214

181124876447

162

907478415

702635

139 11

009

548

171744

472

611 11

Expertsandequipment

10013510532

4

36222882484

129336

017

172

6424259453

9 73

991

039197700334

549

516384269236137

412068

646 12

374

519746041157

837 1

470

953 13

Total

15913711138

4

442233909105

145345

154

177

6824268512

051

206

220321576781

549

678384176714552

114703

785

383

067746212901

309

470

564

Net new


94 4424233

6814

10

31211319894

562412

4 707

246

49961670

2 204

3 683

124

8 515

621277

578

701186919356924

779702018

060

781

615498829445

168

998

226

obligations

Expertsandequipment

275274184143

68

180169149629

1 674

23039779

19 020

749

438514581756

3 040

279

22 339

515206486136

445

640310586649897

743525565

022

045

941096641403

126

040

188

in

1

23

12

6

30

1988

Total

369278253157

79

212190163828769

28742291

727

995

938575252960

723

404

854

957439107413

023

341496505005821

522227583

082

826

556594470848

294

038

414

Net disbursements


15366720

10

32211317577

69341

4 454

225

50361641

2 231

3 663

124

8 243

623357072724

578

007186257977920

814337871

964 15

667

163498158955

441 2

998

403 18

Expertsandequipment

25010820493

21

163140114299111

34557260

393

S38

353438672891

895

278

566

044359737987

029

5070256419S8584

154029900

107

845

315931771739

601

221

929

in

19

13

6

26

19881

Total

403114271114

31

195161127475189

41460662

848

764

856500313123

559

403

810

667716809711

607

514211898935504

968366771

071

512

478429929694

042

219

332



7

7

510738

2

10

1 389

26

3832

97

1 486

425

856

569857419

667

147

235

123

842234

199

434

11

14

1

15

Expertsandequipment

1253018581

51

535163153647

1516118

644

382

15099167317

118

i-i

764

510044449483

965

649669214927450

001564665

561

574

145911911821

362

289

212

11

16

1

17

Total

1253019281

51

615168261685

1716128

033

408

15099206350

215

1

250

510044874483

965

505669783784869

668564812

796

697

145911753055

561

289

646

WO

Po

(eon

d>

RESOURCES MADE AVAILABLE TO THE AGENCY BY MEMBER STATES FOR 1988 INCLUDING CONTRIBUTIONS IN CASH AND IN KIND

C A S H I N K I N D

Member State



BulgariaBurmaByelorussian Soviet Socialist RepublicCameroon

Canada

ChileChina

ColombiaCosta Rica

Cote d'lvolre


DenmarkDominican RepublicEcuador

EgyptEl Salvador

EthiopiaFinland

FranceGabonGerman Democratic Republic

Germany, Federal Republic ofGhanaGreece

GuatemalaHaiti

T O T A L

10 56514 537142 227869 823

3 418 282

1 433 18725 067

2 123 48210 494

1 757 426

254 22610 769

648 64314 500

7 069 036

147 1251 373 979188 13620 06420 233

124 99327 558

1 419 53110 49468 519

1 435 41229 973

29 973110 28710 494

10 6181 115 80712 931 528

46 341

2 636 180

18 294 48416 922

613 823

30 14910 494

Assessedcontributions

10 56510 737138 697623 628

2 689 361

1 110 45722 607

1 805 42810 494

I 371 510

163 52710 769

512 65810 424

4 794 653

70 613897 821131 05620 06420 233

85 81319 958

999 12310 49447 567

1 129 26929 97329 97373 04910 494

10 618769 778

9 759 97846 341

2 057 030

12 829 74910 922

429 098

20 50910 494

Voluntarycontributions(TechnicalAssistance andCo-operationFund)

-3 800-

116 000431 655

277 400-

110 803-

262 COO

60 800-

124 9164 076

1 067 255

26 600296 400

_

-

-

34 2007 600

262 200-

19 000

269 800--

23 800

-

_

186 2002 394 000

-

497 BOO

3 104 6006 000

163 4007 600_

Contributionsreceived Insupport ofselectedprogrammeactivities (seeStatement III.B)

Othervoluntarycontributionsreceived

Type IIfellowshlps

Equipment

andsupplies

Meetingsand otheritems

Cost-free experts

Amount a/ Number Han-days

00

135 981

18 480

776 3 0 5 ^ '

8 150

37 000

-2 800

-

18 100-

47 400

500

_

-131907

1 005-

299

822

_

1 6607 85094 338

735--

22 296

1 560

1 870119 414

66 040

25 4902 460

159 552

81 818

28 339

26928

25278

51

17

II466

241

12018

511

375

171

II 069

400

9 300

12 700

193 13 245

210

2

53

1

248

276340000

637

530

2

24

4

26

000

596

980

430

426

161794

121

1

22

375

4904IB080

-

841

952

113

173

9652

-

65

I13

1 422

9740424

-

790

7

75

52

45123

558

537I I I -

609^

85

6

274

-700

800

800

_

_

11

6

757366

722

978

560_

137

3

3

7

500

330

206

490

112429

70

479

13

2

535873

498

542

275

040

60214

40

288

101

3851 265

252

1 785

57

12

C A S H K I N D

Member State T O T A LAssessed

contributions

Voluntarycontributions(TechnicalAssistance andCo-operation

Fund)

Contributionsreceived Insupport ofselectedprogrammeactivities (seeStatement 111.B)

Othervoluntarycontribuiionsreceived

Type IIfellowshlpi

Equipment Meetingsand and othersupplies items

Cost-free expufts

Amouni a/ Number Han-days

Holy SeeHungaryIcelandIndia

Indonesia



KuwaitLebanonLiberiaLibyan Arab Jamahirlya

Liechtenstein

Luxembourg

MadagascarMalaysiaMallMauritius

MexicoMonacoMongolia

MoroccoNamibia




18 590486 5B557 883648 999201 430

650 229166 678295 15539J 324

18 250 788

20 36722 603 162

15 30880 494465 490

479 38710 05710 494

404 00220 034

81 81413 744139 04410 49411 026

I 164 822450 56814 32069 289

3 790 317359 460

10 49410 494

265 243

I 025 271104 92823 96120 19273 808

106 001I 009 808194 02968 482205 869

16 390246 24346 483382 059143 373

621 584118 718295 033315 620

5 920 928

20 367

16 520 87510 65810 494184 326

415 37810 05710 494

401 60216 234

81 81410 49492 844

10 49411 026

845 95115 78810 52048 419

2 594 624353 020

10 49410 494189 733

820 94661 64020 23320 19270 578

103 917692 033174 06361 785195 690

2 00092 340II 400

133 00039 000

45 600

586 081

4 077 4003 800

76 000

3 800

3 25038 000

261 000

19 000^

653 600

72 200

201 40022 800

239 400..

099*'

I 000*'

2 341

10 0 U 820

39 120

59 639

I 430 078£/

770 923

70 000

52 200

53 800

-

_--_

43 100

I--_

193

2 094

-

_-122

10 3371 799

19 932

-

132

_

4 450

7 665

-

23 1501 170_

30 0003 485

:

-

49 765

_

89 060

70 381

18 057

3 1541 190_

37 367250 497

1 174 912850

155 267

4 370

54

5112

11_12114

2191

25

2

563

38187

77_85761

2 7315

698

8

2 400

135

137102 780

2 400332 000

8 065

55 334

I 870

24

421 635^,5 000^

19 400

40 900

49

318

248

85253

17477

--

-

_

1 390

-

-4 4805 650

100 8101 440

_

3 310

2 84018 B453 728

3 230

1 91032 91814 316

571

I1

1101

1

2266

27912

'_

7

6627

19

1315438

V)smDUt

m

m*-*

8-+C

6 697290 9 889 37

C A S H I N K I N D

00

o

Member State T O T A LAssessedcontributions

Voluntary

contributions

(Technical

Assistance and

Co-operation

Fund)

Contributions

received In

support of

selected

programme

activities (see

Statement 111.B)

Other

voluntary

contributions

received

Type II

feilowships

Equipment Meetings Cost-free expertsand and othersupplies items Amount a / Number Man-days

Saudi Arabia

Senegal

Sierra Leone

Singapore

South Africa

Spain

Sri Lanka

Sudan

Sweden

Switzerland

Syrian Arab Republic

Thailand

Tunisia

Turkey

Uganda

Ukrainian Soviet Socialist Republic

Union of Soviet Socialist Republics

United Arab Emirates

United Kingdom of Great Britain and

Northern Ireland

United Republic of Tanzania

United States of America

Uruguay

VenezueI a

Viet Nan

Yugoslavia

Zaire

Zambia

Zimbabwe

TOTAL

1 500 377IS 14410 49498 768465 609

5 537 72715 58914 483

3 645 112

2 354 955

42 681131 61548 236470 05810 494

2 384 04520 927 474

271 419

10 521 97411 684

51 127 239

42 995627 997II 784

719 533

9 97126 40418 929

I 493 62910 49410 49498 768436 647

3 137 49110 76910 683

I 916 044I 819 669

39 71185 02329 906

339 00810 494

I 915 05615 214 570

271 419

7 556 31310 494

35 916 335

40 905585 95711 284

448 930

9 97110 49418 929

3 800

30 0003 8003 800

471 200421 800

34 200

129 200

468 9233 843 541

I 827 800

8 914 394

40 000500

171 000

3 800

51 100

201 551

2 500

819 048

I 8 5 0 ^

I 490 066

611 375~/

4 408

76 900

665 266

3 779

746 600 124 926

50

212

6 748

850

28 962

I 500

II 000

I 810

444 3071 190

I 002 7502 0402 040

97 581

12 110

374 031 174

259

I

59

12

5

47

354-

6562 010

--

110

3 350

-

3 00010 540

__

115 4321 020

233 613100 936

2 9708 28018 220

531

10655

1

49

3576

649346

736134

876

I 445

7

549 2 765

1 12

2 12

385

24

83C

211 889 905 146 478 727 32 710 534 10 484 928 12 683 813 I 542 500 245 918 837 466 6 906 019 3 149 22 220

a/ Includes actual cost where known, otherwise estimated salary cost of $ 170 per day plus travel and subsistence of cost free experts provided by Member Slates,.

b/ Includes contributions to the International Consultative Group on Food Irradiation (ICGFI) from Canada ($ 19,927), France ($ 12,000), Federal Republic of Germany ($ 10,000),

Hungary (t 2,099), Indonesia <$ 1,000), Netherlands ($ 25,524), New Zealand ($ 5,000), Turkey ($ 1,850), Thailand <$ 4,112), USA ($ 15,000), UK ($ 18,416).

c/ Includes contributions to the Third World Academy of Science (TWAS) from Canada ($ 354,621), Italy ($ 1,330,151).

d/ Pledged and paid a voluntary contribution In 1988 relating to 1987 - Morocco ($ 15,000), Portugal (.% 61,200).

e/ Includes contributions to the Seibersdorf Training Facilities (STF) Fund from the United States of America ($ 200,000).

COMBINED TABLE OF ASSETS AND L I A B I L I T I E S AS AT 3 1 DECEMBER 1 9 8 8 AND OF INCOME AND EXPENDITURE IN THE YEAR ENDED 3 1 DECEMBER 1 9 8 8

Description

AdministrativeFund and

Working CapitalFund

II

TechnicalAssistance

andCo-opecatlon

Fund

III

Activitiespartially

financed from theAdministrative

Fund

IVFunds administered

on behalf ofMember States,

United Nations andother International

Organizations

Adjustments- Total

ASSETS AND LIABILITIES AS AT 31 DECEMBER 1988

Assets

Cash in handCash at banks (including interest bearingbank deposits)

Contributions receivableAccounts receivable, sundry debit balancesand reserves

Total assets

Liabilities

Reserve for unliquidated obligationsAccounts payable, sundry credit balancesand reserves

Principal of the Working Capital Fund

Total liabilities

Fund Balances

INCOME AND EXPENDITURE FOR THE YEAR 1988

Unused balances as at 1 JanuaryUnliquidated obligations brought forwardIncome from contributionsOther incomeAdjustment of prior years* assessment

income (net)


b/Disbursements during the year-Unliquidated obligations at year endSurrender of prior years' cash surpluses

Total expenditure

Unused balances at year end

159 928

36 127 87613 919 428

7 687 723

57 894 955

10 879 098

15 054 7602 000 000

27 933 858

29 961 097

26 910 5509 321 111

146 478 72711 372 063

(823 717)

300

17 003 8196 687 731

5 912 156

45 924

986 8211 959 615

206 014

156 362

17 660 2837 208 419

2 123 037

29 604 006 3 198 374 27 148 101

17 250 646

4 395 277

483 888

2 162 891

7 671 203

9 695 134

21 645 923 2 646 779 17 366 337

7 958 083 SSI 595 9 781 764

4 302 08813 206 56432 742 8271 767 582

(114 257)1S8 311

19 921 6912 927 113

12 184 8193 881 93218 344 661

19 812(2 955 031)

362 514

71 778 79929 7 75 193

15 928 930

117 845 436

36 284 835

31 308 0622 000 000

69 592 897

48 252 539

43 283 20026 567 918214 532 87516 086 570

(823 717)

193

143108

163

29

258

577879840

297

961

734

965098574

637

097

52

2617

44

7

019

810250

060

958

061

332646

978

083

22

21

22

892

857483

341

551

858

375888

263

595

34

167

24

9

431

978671

649

781

224

257203

460

764

(2

(2

(2

955

955

955

031)

031)

031)

-

299

206368

251

48

646

268284840

394

252

846

898835574

307

539

a/ These adjustments are required in order to eliminate duplications resulting from the allocation of amounts both as income to a recipient fund andexpenditure from a paying fund as follows:Regular Budget contributions (Statement III.B) to:International Centre for Theoretical Physics $ 1 225 868International Laboratory of Marine Radioactivity 1 729 163 $ 2 9S5 031

WOXP3O

r

b/ Including disbursements in respect of unliquidated obligations carried forward from 1987 and prior years.

P A R T

SIGNIFICANT ACCOUNTING POLICIES OF THE AGENCY

General

1. The Agency's accounts are governed by the Financial Regulations adoptedby the Board of Governors and the Interim Financial Rules established by theDirector General. These Regulations and Rules are supplemented by Boarddecisions and directives.

2. The financial period of the Agency is the calendar year.

3. The annual accounts are presented in United States dollars. The Agencyapplies currency exchange rates consistent with those established by theUnited Nations.

4. The Administrative Fund can only be used for a single year and is,therefore, subject to strict and formal budgetary and proceduralarrangements. In other funds the unused balances at the end of the financialperiod generally remain available for the purpose for which the money wasprovided and unliquidated obligations are subject to less restrictiveconditions.

5. Financial resources accepted for purposes specified by contributors aremaintained in separate accounts and appropriate accounting procedures areinstituted to limit the use of these resources to the purposes, and subject toconditions, specified by the contributors.

6. Changes in budgetary and accounting procedures which affect thecomparability of the financial presentation with that of the previous year aredisclosed in the Director General's report on the annual accounts.

Method of Accounting

7. Income and expenditures are recognized on a modified accrual basis inthe following manner:

income from assessed and voluntary contributions and fromreimbursable services is recorded in the year in which suchincome becomes due;

- income from extrabudgetary contributions and other income isrecognized in the year in which it is received in cash;

- expenditures are generally recognized in the year in which theliability is incurred for goods or services received;

83

depreciation is not recorded for capital assets, nor areprovisions made for any unused annual leave or repatriationgrant entitlements;

certain amounts for which the goods have not yet been receivedor the services have not yet been rendered at year-end arecarried forward as unliquidated obligations under the DirectorGeneral's special authorization in conformity with criteriaestablished by the Board of Governors.

8. Income and expenditures are recorded in separate accounts, exceptthat:

- any allowances or refunds charged in the same financial periodagainst the budgetary accounts are credited againstcorresponding expenditures;

losses realized as a result of currency fluctuations are offsetagainst gains realized during the same financial period. Atthe close of the financial period, any net gains are taken intoaccount as miscellaneous income and any net losses are chargedto the budget of the financial period.

9. For contributions originally receivable in a currency other than theUnited States dollar, the difference between the dollar value of theparticular currency involved at the date when the contribution was recordedand the dollar value at the date of collection or revaluation Is generallyconsidered an adjustment to income.

10. The costs for the common services shared by the Vienna-based UnitedNations organizations and managed by the Agency are charged or allocated touser organizations on a basis agreed to by the user organizations as beingsuitable for the particular service involved. Billed amounts exclude overheadcosts and contain no provision for profit. The amounts collected from theother user organizations for services rendered are recorded as miscellaneousincome. The organizations share in the cost of equipment on a basis agreedupon prior to the placement of the order. Accordingly, no depreciation isincluded in the amounts billed.

Assets and Liabilities

11. Capital assets of the Agency are not capitalized in the accountingrecords.

12. The Austrian schilling portion of assessed contributions outstanding isrevalued monthly in accordance with the Agency's split-assessment systemapproved by the Board of Governors (GOV/COM.9/115).

84

13. Accounts receivable, accounts payable and unliquidated obligations areinitially recorded at the exchange rate applicable at the time the transactiontook place. At the end of each financial period, any material items that havenot been liquidated are revalued using the United Nations rates of exchangeprevailing at that time.

Effects of currency revaluation to United Nations rates of exchange

14. Gains and losses from currency revaluation to United Nations rates ofexchange are treated as follows:

unrealized net losses are charged to the budget of the currentfinancial year;

unrealized net gains are treated as a provision on the balance sheet.

Realized gains and losses are treated in accordance with para. 8 above.

85

gc(33)/874 - the agency's accounts for 1988

Documents