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OFFICIAL RECORDS OF THE WORLD HEALTH ORGANIZATION No. 191 FINANCIAL REPORT 1 JANUARY-31 DECEMBER 1970 Supplement to the Annual Report of the Director -General for 1970 AND REPORT OF THE EXTERNAL AUDITOR TO THE WORLD HEALTH ASSEMBLY WORLD HEALTH ORGANIZATION GENEVA April 1971 The following abbreviations are used in the Official Recordsofthe World Health Organization: ACABQ - Advisory Committee on Administrative and Budgetary Questions ACC - Administrative Committee on Co- ordination CIOMS - Council for International Organizations of Medical Sciences ECA - Economic Commission for Africa ECAFE - Economic Commission for Asia and the Far East ECE - Economic Commission for Europe ECLA - Economic Commission for Latin America FAO - Food and Agriculture Organization of the United Nations IAEA - International Atomic Energy Agency IARC - International Agency for Research on Cancer ICAO - International Civil Aviation Organization ILO - International Labour Organisation (Office) IMCO - Inter -Governmental Maritime Consultative Organization ITU - International Telecommunication Union PARO - Pan American Health Organization PASB - Pan American Sanitary Bureau UNCTAD - United Nations Conference on Trade and Development UNDP /SF - United Nations Development Programme, Special Fund component UNDP /TA - United Nations Development Programme, Technical Assistance component UNESCO - United Nations Educational, Scientific and Cultural Organization UNFPA - United Nations Fund for Population Activities UNICEF - United Nations Children's Fund UNIDO - United Nations Industrial Development Organization UNRWA - United Nations Relief and Works Agency for Palestine Refugees in the Near East WFUNA - World Federation of United Nations Associations WMO - World Meteorological Organization The designations employed and the presentation of the material in the Official Recordsofthe World Health Organization do not imply the expression of any opinion whatsoever on the part of the Director -General concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. PRINTED IN SWIITZERLAND C O N T E N T S Financial Report Page Letter of Transmittal 2 Introduction 3 PART I: REGULAR AND SPECIAL FUNDS Explanatory Notes 5 Exhibit I: Statement of assets and liabilities as at 31 December 1970 14 Exhibit II: Statement of appropriations, obligations and balances for the year 1970 16 Exhibit III: Consolidated statement of income and obligations incurred for the financial year 1970 and status of Working Capital Fund and special funds as at 31 December 1970 18 Schedule 1: Statement of income and obligations for the effective working budget for 1970 20 Schedule 2: Statement of outstanding contributions - 1970 budget and prior years 21 Schedule 3: Tax Equalization Fund 25 Schedule 4A: Trust funds 26 Schedule 4B: Trust funds: International Agency for Research on Cancer 27 Schedule 4C: Terminal Payments Account 27 Schedule 5A: Real Estate Fund 28 Schedule 5B: Headquarters Building Fund 29 Schedule 5C: African Regional Office Building Fund 31 Schedule 5D: Special Account for Gifts to Equip and Furnish the European Regional Office 32 Schedule 6: Working Capital Fund 33 Schedule 7: Holding Account 37 Schedule 8: Casual Income Account 38 Schedule 9: Revolving Sales Fund 39 Schedule 10: Voluntary Fund for Health Promotion 40 Schedule 11: Special Account for Servicing Costs 43 Schedule 12: Special Account for Operation of Concessions at Headquarters 44 Schedule 13: Revolving Fund for Teaching and Laboratory Equipment for Medical Education and Training 45 Schedule 14: Executive Board Special Fund 46 Schedule 15: Statement of obligations, 1970 47 ANNEX TO PART I: INTERNATIONAL AGENCY FOR RESEARCH ON CANCER Explanatory Notes 49 Exhibit IV: Statement of assets and liabilities as at 31 December 1970 51 Exhibit V: Statement of appropriations, obligations and balances for the year 1970 51 Exhibit VI: Consolidated statement of income and obligations incurred for the financial year 1970 and status of Working Capital Fund, Governing Council Special Fund, and Voluntary Designated Contributions Account as at 31 December 1970 52 Schedule 16: Statement of contributions, 1970 budget and prior years 53 91797 Page Schedule 17: Working Capital Fund 54 Schedule 18: Governing Council Special Fund 55 Schedule 19: Voluntary Designated Contributions Account 56 Schedule 20: Statement of obligations, 1970 57 PART II: TECHNICAL ASSISTANCE COMPONENT OF THE UNITED NATIONS DEVELOPMENT PROGRAMME Explanatory Notes 58 Exhibit VII: Statement of income and commitments incurred during 1970, and of assets and liabilities as at 31 December 1970 59 PART III: SPECIAL FUND COMPONENT OF THE UNITED NATIONS DEVELOPMENT PROGRAMME Explanatory Notes 60 Exhibit VIII: Statement of income and commitments incurred during 1970, and of assets and liabilities as at 31 December 1970 61 Schedule 21: Summary statement of projects as at 31 December 1970 62 APPENDICES TO FINANCIAL REPORT 1 Obligations incurred in 1970 under the regular effective working budget, the Technical Assistance component of the United Nations Development Programme, the Voluntary Fund for Health Promotion, and other funds administered by the Organization 63 2. Implementation of the 1970 regular budget, by appropriation section 65 3. Implementation of the 1970 regular budget: Direct services to governments, by subject heading 67 4. Project costs for 1970 by subject heading, including cost of regional advisers, regional health officers, WHO and zone representatives: 1. Summary 75 2. Breakdown by region and country 76 5. Special Account for Medical Research - Specified activities: Total obligations for 1970 120 Report of the External Auditor Letter of Transmittal 122 I. Report on the audit of the accounts of WHO for the financial year 1970 123 II. Report on the audit relating to the operations of WHO under the Technical Assistance component of the United Nations Development Programme for the year 1970 125 III. Report on the audit relating to the operations of WHO under the Special Fund component of the United Nations Development Programme for the year 1970 . 126 - iv - FINANCIAL REPORT LETTER OF TRANSMITTAL In accordance with the provisions of the Constitution,I have the honour to submit the financial statements of the World Health Organization in respect of the financial year 1 January to 31 December 1970. This report supplements and completes the Annual Report of the Director -General for 1970.1 Director- General 1 Off. Rec. Wld Hlth Org., 188. - 2 - I N T R O D U C T I O N The Financial Report of the World Health Organization for the financial year 1 January to 31 December 1970 is presented in three parts, Part I covering the activities financed from regular and special funds, including the trust fund for the International Agency for Research on Cancer, Part II the activities financed from funds provided under the Technical Assistance component of the United Nations Development Programme, and Part III the activities financed from the Special Fund component of the United Nations Development Programme. Explanatory notes are furnished at the beginning of each part of the report. The Statement of Assets and Liabilities (Exhibit I) and its supporting schedules show the financial position of the Organization at 31 December 1970, whilst Exhibits II and III reflect the Organization's activities for the year. Exhibit III is a consolidated statement of all funds and special accounts and shows all the transfers made between these funds or accounts during 1970. The activities carried out during the year are reflected in financial terms in the appendices. A general summary (Appendix 1) shows the obligations incurred in 1970 under funds available to the Organization from its regular budget, the Technical Assis- tance component of the United Nations Development Programme, the Voluntary Fund for Health Promotion, and other funds administered by the Organization. Appendix 2 reflects the implementation of the 1970 regular budget by appropriation section, in amounts and percentages. Under Appropriation Section 4 (Programme Activities), for each region separate figures are given for (a) regional advisers or health officers, (b) WHO or zone representatives, and (c) projects. Appendix 3 provides an analysis, by region and by subject heading, of the information contained in Appendix 2 for direct services to governments. Appendix 4 summarizes the obligations for field activities, giving the project costs by subject heading (together with the costs of regional advisers, regional health officers, and WHO and zone representatives) and also a breakdown of these costs by region and country. Appendix 5 shows details of the obligations incurred under the Special Account for Medical Research, Specified Activities. In Part II of the report, Exhibit VII relates to the funds received from the Technical Assistance component of the United Nations Development Programme, and shows the assets and liabilities, the income received, the commitments incurred during 1970, and the balance as at 31 December. In Part III of the report, Exhibit VIII (with its supporting schedule) relates to projects financed from the Special Fund component of the United Nations Development Programme. - 3 - PART I REGULAR AND SPECIAL FUNDS Explanatory Notes ASSETS AND LIABILITIES (Exhibit I- page 14) Cash (Exhibit I- page 14) The total cash at banks, in transit and in hand amounted to $ 997 384. Funds in currencies other than US dollars are accounted for at their dollar