OFFICIAL RECORDS OF THE WORLD HEALTH ORGANIZATION No. 34
FINANCIAL REPORT 1 JANUARY-31 DECEMBER 1950 AND REPORT OF THE EXTERNAL AUDITOR
WORLD HEALTH ORGANIZATION PALAIS DES NATIONS GENEVA
Apeti 1951 ABBREVIATIONS
The following abbreviations are used in the Official Records of the World Health Organization
ACC Administrative Committee on Co-ordination CCICMS - Council for the Co-ordination of International Congresses of Medical Sciences ECAFE Economic Commission for Asia and the Far East ECE Economic Commission for Europe FAO Food and Agriculture Organization IBE International Bureau of Education ICAO International Civil Aviation Organization ICITO Interim Commission of the International Trade Organization ILO International Labour Organisation (Office) IMCO - Intergovernmental Maritime Consultative Organization IRO International Refugee Organization ITU International Telecommunication Union OIHP - Office International d'Hygiène Publique PASB - Pan American Sanitary Bureau PASO Pan American Sanitary Organization TAB Technical Assistance Board TAC Technical Assistance Committee UNESCO United Nations Educational, Scientific and Cultural Organization UNICEF - United Nations International Children's Emergency Fund UNRRA - United Nations Relief and Rehabilitation Administration UNRWAPRNE United Nations Relief and Works Agency for Palestine Refugees in the Near East WFUNA - World Federation of United Nations Associations TABLE OF CONTENTS
Page
LETTER OF TRANSMITTAL V
REPORT OF THE EXTERNAL AUDITOR ON THE AUDIT OF THE ACCOUNTS OF THE WORLD HEALTH ORGANI- ZATION FOR THE FINANCIAL YEAR 1 JANUARY TO 31 DECEMBER 1950 1
FINANCIAL STATEMENTS Exhibit I : Statement of assets and liabilities at 31 December 1950 8 Exhibit II : Statement of appropriations, obligations, and balances for the year 1950 * 10 Exhibit III : Statement of income and expenditure for the year 1950 * 13
SCHEDULES Schedule A : Status of contributions of States in respect of the 1950 budget * 17 Annex I :Members directly assessed in accordance with the 1950 Appropriation Resolution * 18 Annex 2 :Assessments on new Members in respect of the year 1949, appropriated to the 1950 budget * 21 Schedule B : Arrears of contributions of States in respect of the 1949 budget 22 Schedule C : Arrears of contributions of States in respect of the 1948 budget 23 Schedule D :Investments at 31 December 1950 * 24 Schedule E : Working Capital Fund * 29 Annex : Status of advances to the Working Capital Fund 30 Schedule F : Trust and special funds 32 Annex 1 :Local funds 34 Annex 2 :Statement of obligations incurred in respect of UNICEF-assisted projects 35 Schedule G : Suspense account established by the Third World Health Assembly * 37 Schedule H :Holding accounts * 39 Annex I :Miscellaneous income 40 Annex 2 :Assessments on new Members and re-assessments * 41 Schedule J : Technical Assistance Programme 42
APPENDICES Appendix I : Summary of obligations incurred in respect of the administrative budget (Part I of the Appropriation Resolution) 45 Annex 1 :Organizational meetings 45 Annex 2 :Administrative services 46
* With explanatory notes. - HI - Page Appendix II :Summary of obligations incurred in respect of the operating programme budget (Part II of the Appropriation Resolution) 47 Annex I :Regional offices 47 Annex 2:Advisory and demonstration services 48 Headquarters supervisory staff ; Advisory and demonstration services to governments ; Technical training of medical and auxiliary personnel ; Medical literature and teaching equipment. Annex 3:Technical services...... 51 Annex 4:Expert committees 52 Annex 5 :Supplies to governments 53 Appendix III :Cumulative statement of allotments issued in respect of fellowships from funds provided by UNICEF 53 Appendix IV :Summary of arrears of contributions and arrears of advances to the Working Capital Fund due by States at 31 December 1950 54
111 LETTER OF TRANSMITTAL
Geneva, 28 March 1951.
Sir,
I have the honour to transmit the financial statements of the World Health Organi- zation which were submitted by the Director-General with respect to the financial year 1 January to 31 December 1950. These statements have been examined by me, together with the records of the Organization, pursuant to the resolution adopted by the Second World Health Assembly containing the scope of the Audit, and are hereby certified. In accordance with the resolution of the Second World Health Assembly, I have the honour to present my report with respect to the above-mentioned financial period. I have the honour to be, etc.,
(signed)UNO BRUNSKOG, External Auditor.
The President of the FOURTH WORLD HEALTH ASSEMBLY
REPORT OF THE EXTERNAL AUDITOR ON THE AUDIT OF THE ACCOUNTS OF THE WORLD HEALTH ORGANIZATION FOR THE FINANCIAL YEAR 1950
1. Pursuant to my letter of appointment as the External Auditor in accordance with Regulation 32 of the Provisional Financial Regulations of the World Health Organization, I have examined the accounts of the Organization for the financial year 1950, with due regard to the provisions concerning the scope of the audit as contained in the resolution adopted by the Second World Health Assembly, and I have the honour to submit the following report, together with the accounts submitted to me by the Director-General.
2.Audit certificates have been issued, subject to the observations in this report, to the following statements of the World Health Organization : (a)Statement of Assets and Liabilities at 31 December 1950 ; (b)Statement of Appropriations, Obligations and Balances for the year 1950 ; (c)Statement of Income and Expenditure for the year 1950.
3 . The Director-General, for the year 1950, has introduced into the presentation of the accounts explanatory notes to the Exhibits and Schedules, which may be of considerable value in studying the accounts.These notes, brought together, give a good view of matters relating to the financial side of the Organization's activities.
4.As shown in Exhibit I, the budgetary deficit for the year 1950 amounted to $1,679,655. From Exhibit III it will be seen that this deficit, which consists of uncollected contributions for 1950, represents the difference between obligations incurred and income in actual cash. This method of calculating the budgetary deficit is in accordance with general practice ; it has been adopted by some other organizations, and is in no way contrary to the Provisional Financial Regulations, although it differs from the system used by the United Nations which regards simply the savings in appropriations as the final result, i.e. in computing the budgetary surplus, the United Nations does not take into account any uncollected contributions. The policy adopted by the World Health Organization, of regarding the budgetary result as being the difference between obligations incurred and income in terms of actual cash only, is a sound one.
5. On the other hand, it will be seen from Exhibit II that the surplus-or savings-of appropriations amounted to $1,201,713 and this has been transferred to the Suspense Account in accordance with the decision of the Third World Health Assembly, where it has been added to the sum of $603,256 representing the savings in appropriations for the year 1949, thus totalling $1,804,969.This is shown in the Balance-Sheet, under the heading " Assembly Suspense Account " as "amount suspended ". However, for the time being, this amount represents no cash whatsoever and cannot, therefore, be used for any purpose. This fact is reflected when the offsetting item termed " uncollected surplus of appropriations " is deducted, which reduces this amount to zero. When collections in respect of arrears of contributions for 1949 and 1950 exceed the respective budgetary deficits, there will be a difference between these two offsetting items, representing cash, available for appro- priation by the World Health Assembly. In this connexion I wish to point out that, if the Organization continues to follow the method of calculating the budgetary result as it has done hitherto, it would seem preferable to avoid the necessity of setting aside the provisions of the Financial Regulations regarding budgetary surpluses by appropriate paragraphs in the Appro- priation Resolution of the Assembly. This could be done by adopting the amendment suggested in the draft Financial Regulations which are being submitted to the Fourth World Health Assembly 1 to the effect that the
1 See Off. Rec. World filth Org. 33, annex 6. surplus of appropriations should be taken into account in the assessment of Member States for a following year only if such surplus is in cash.
6.The deficits in respect of the 1948 and 1949 budgets have changed during the year 1950 as follows : 1948 deficit: US $ US $ Balance as at 1 January 1950 423,043 Arrears of contributions in respect of 1948 budget collected during 1950 61,210
Balance as at 31 December 1950 361,833
1949 deficit: Balance as at 1 January 1950 1,306,397 Arrears of contributions in respect of 1949 budget collected during 1950 434,530 Surplus of 1949 budgetary appropriations reimbursed to the Working Capital Fund and transferred to the " Assembly Suspense Account " in accordance with the decision of the Third World Health Assembly 603,256 1,037,786
Balance as at 31 December 1950 268,611
7.The possibility of covering the budgetary deficits for the years 1948-1950, as at 31 December 1950, by the collection of arrears of contributions will be seen from the following table : Arrears oj Budgetary contributions deficits 1948 US $ US $ Active Members 52,002 Inactive Members 302,611 Non-Members 7,220
361,833 361,833
1949 Active Members 107,619 Inactive Members 764,248
871,867 268,611
1950 Active Members 1,755,336 Inactive Members 1,126,032
2,881,368 1,679,655
The table shows that the budgetary deficit for 1950 is covered by arrears of contributions referring only to active Members, which is not the case concerning the deficits for 1948 and 1949. However, the Director-General has transmitted to the Executive Board a proposal for improving the financial position of the Organization and this is being recommended by the Board to the Fourth World Health Assembly.2 If this proposal should be adopted-whichI recommend-the following situation,for illustrative purposes shown as at 31
2 See Off. Rec. World Hlth Org. 33, annex 2. December 1950, will result concerning the arrears of contributions and budgetary deficits for the years 1948 and 1949 : Arrears of Remaining contributions deficits 1948 US $ US $ Active Members 52,002 Non-Members 7,220
59,222 Inactive Members 302,611
361,833 59,222
1949 Active Members 107,619 Inactive Members 764,248
871,867 107,619
8.The unliquidated obligations in respect of 1948 and 1949 have been made up as follows : 1948 Balance as at 1 January 1950 : In respect of 1948 operations 690 In respect of estimated tax reimbursements for 1948 and previous years 105,596 106,286
Obligations liquidated in 1950 1,398
Over-commitments, transferred to Miscellaneous Income 104,888
1949 Balance as at 1 January 1950 566,482 Obligations liquidated in 1950 480,977 Over-commitments, transferred to Miscellaneous Income . 63,291 544,268
Balance as at 31 December 1950 22,214
I should like to draw attention to the relatively large amounts of the over-commitments transferred to Miscellaneous Income. In my report on the 1949 accounts I have already drawn attention to the large amount reserved in 1948 for income tax reimbursement for 1948 and previous years.3 The amount surrendered in respect of 1949 indicates an improvement in estimating the required reserves. While the figure appears large, it can be attributed to the fact that in 1949 a large expansion of field services took place and regional offices were established, thereby making it difficult for the financial services to get accurate information upon which estimates could be based. As the regional and field offices become more experienced these reserves can be more closely estimated, and special attention should be given to this item in the future. 9.As will be seen from the Balance-Sheet, the Joint Projects Fund has been overdrawn by an amount of $31,911. The main reason for this is that the sub-fund UNICEF-Assisted Projects shows disbursements amounting to $178,281 against $140,000 advanced by the United Nations International Children's Emergency Fund for the financing of operations carried out by the World Health Organization. In addition to the payments made there are unliquidated obligations in an amount of $24,188 as at 31 December 1950. Consequently the real position of this sub-fund is that there is an overdraft of $62,469. However, this overdraft was covered
3 See Off. Rec. World HUI: Org. 27, 8. - 3 - in January 1951 by a new advance of $150,000 from the United Nations International Children's Emergency Fund. A separate audit certificate has been submitted to the United Nations International Children's Emergency Fund.
10.As will be seen from Schedule J, the expenditure in respect of the Technical Assistance programme has amounted to only $3, representing bank charges. However, expenditure in an amount of $5,411 for administra- tive costs as at 31 December 1950 has been advanced from the World Health Organization's funds, giving a total amount of $5,414. During 1950, of the allocations made to the Organization in connexion with the Expanded Programme of Technical Assistance for Economic Development of Under-Developed Countries, the World Health Organi- zation has received the following amounts : Currency Receipts Equivalent in US dollars Australian pounds 2,232. 0. 0 5,000.- Canadian dollars 5,500.- 5,000.- Finnish marks 254,100.- 1,100.- French francs 1,750,000.- 5,000.- Belgian francs 27,500.- 550.- Dutch florins 19,000.- 5,000.- New Zealand pounds 1,812.10. 0 5,000.- Norwegian kroner 35,715.- 5,000.- E sterling 1,500. 0. 0 4,200.50 US dollars 34,400.- 34,400.-
70,250.50
A separate audit certificate, showing total expenditure amounting to $5,414, has been transmitted to the Technical Assistance Board.
11.Taking into consideration the fact that, during the first two months of 1951, arrears of contributions have been collected in an amount of $1,170,000, and also two other fundamental actions, the financial position of the Organization has undergone an appreciable improvement in comparison with the financial situation of a year ago. The two main reasons for that improvement are, firstly, the limiting of expenditure for the 1950 budget by a reduction of $1,200,000 in the originally voted budget and, secondly, the strengthening of the Working Capital Fund due to the increased assessments voted by the Second World Health Assembly resulting in the collection of additional advances to the Fund amounting to $1,200,000 as at 31 December 1950.
12.It is understood that in cases where States meet with exchange or other difficulties in procuring for their health institutions medical books published, as a general rule, not earlier than during the last five years prior to the time of acquisition, the World Health Organization may purchase medical literature required by such institutions, against a special credit opened in the Organization's accounts for the governments under reference. In one case, however, books have been purchased for a Member Government by a regional office, for an amount of $1,000, from the widow of a professor resident in that country. The purchase comprises approxi- mately 700 titles, the majority of which are in German and which date, with few exceptions, from 1850 to 1946. Taking into consideration that the books at the time of the purchase were already in the country, it would seem that the Governmental authorities had the possibility of purchasing them on the spot and that the inter- vention of the World Health Organization was not necessitated by any exchange or other difficulties.
13. Medical supplies and equipment may be purchased under the regular programme of the World Health Organization for any of the following purposes : (a)for use in health projects sponsored by the World Health Organization ; (h )for medical literature and teaching equipment to be handed over as gifts to institutions designated by Member Governments ; - 4 - (c)for use by institutions with which the World Health Organization has concluded agreements either as to specific research to be undertaken and as to publication of results or for other similar purposes. Supplies may also be purchased for health projects financed from the allocations made to the World Health Organization of funds subscribed for Technical Assistance for Economic Development. It is perfectly clear that the purchase of supplies and equipment made from these two different funds must be entered in entirely separate records. However, it must be pointed out that occasions may easily arise where capital equipment or consumable supplies may be transferred in order to meet the exigencies of a special situation, either from Technical Assistance for Economic Development projects to World Health Organiza- tion Regular projects or vice versa. It is imperative that good inventory records, which will clearly indinte such transactions, be maintained and that relevant information be sent promptly to headquarters in order that the necessary financial adjustments can be effected. 14. As stated in the foregoing paragraph, medical supplies and equipment owned by the World Health Organization may be used for different purposes. In this regard I should like to draw attention to the following points. A project which has to be carried out in a certain field may consist of several teams. In general, the supplies for these teams are purchased and handed over by the headquarters office.However, from time to time, supplies which can be found on the spot may, with the consent of headquarters, be purchased by the regional offices. These supplies may be handed over from one team to another, a team may finish its work, etc., and it may happen that supplies are given over to local institutions without payment, information being given neither to the regional office concerned nor to headquarters. It would appear to be necessary to strengthen the control over the property of the World Health Organization situated away from headquarters so as to ensure that the regional and field offices assume their full responsibilities in this respect by maintaining adequate property control records. 15. A statement of the capital assets and stationery on hand at headquarters as at 31 December 1950 has been rendered to me and is shown in the table below. For purposes of comparison the corresponding 1949 figures are also given : As at As at 31 December 195031 December 1949 Capital Assets : US $ US $ Typewriters 57,178 47,014 Calculators, etc. 41,625 38,521 Soundscribers 9,694 6,951 Cars 3,996 3,996 Furniture 105,796 27,049 Filing and card-index cabinets 30,485 15,633 Lamps 2,482 2,336 Medical equipment 1,930 1,933 Various 8,339 6,726
261,525 150,159 Stationery and Office Supplies 20,337 9,851 Printing and Mimeograph Paper. : In stock Nil 239 Stocked by printers 9,530 2,634
291,392 162,883
Test checks made indicate that the statement is correct. The value of the capital assets has increased considerably during 1950.Most of the furniture purchased last year is stocked, waiting to be brought into use when the new building is ready for occupation. The prices of furniture have, in general, risen by more than 15 % since these purchases were made. All the equipment is covered by insurance against fire. - 5 - 16.Following upon my report of last year, the revised structure of the Department of Administration and Finance established in 1950 has, as I have been able to verify, led to a good result. I should like to stress that the World Health Organization cannot fulfil its important task as expected without a strong financial manage- ment with a high degree of initiative at every instant. This must be perfectly clear to all officials in the World Health Organization, bearing in mind especially the development from centralization to decentralization. There is always a tendency in decentralized organizations to consider that overall financial and staff rules should be modified or waived in favour of local circumstances.It is important for me to note that such departures have up to now been resisted.If changes are needed they should be made only by due process of revision of such rules by the Health Assembly or the Director-General as appropriate.
17.Finally, I should like to state that the audit was facilitated in every way by the officers of the Organization. Every opportunity was afforded for examination of records, vouchers and documentation, for all of which I wish to express my appreciation.
(signed) UNO BRUNSKOG External Auditor Geneva, 28 March 1951
- 6 --- FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIE (Expressed
ASSETS
DEBT ORS States : Arrears of contributions : Active Members, in respect of : 1950 budget (Schedule A) 1,755,335.86 1949 budget (Schedule B) 107,619.42 1948 budget (Schedule C) 52,002.58 Unbudgeted assessments (Schedule H, annex 2) 70,864.00 1,985,821.86
Inactive Members, in respect of : 1950 budget (Schedule A) 1,126,032.00 1949 budget (Schedule B) 764,248.00 1948 budget (Schedule C) 302,610.66 2,192,890.66
Non-Members, in respect of 1948 budget (Schedule C) 7,219.91
4,185,932.43 Arrearsof advancestothe Working Capital Fund (Schedule E) : To general fund by Active Members 159,972.46 To general fund by Inactive Members 552,789.42 To special fund by Non-Members 1,307.09 714,068.97 Advances from the Working Capital Fund in respect of budgetary deficits (Schedule E) : 1948 budget 361,833.15 1949 budget 268,610.95 1950 budget 1,679,654.78 2,310,098.88
Sundry debtors 174,256.34 7,384,356.62
INVESTMENTS - Securities, at cost (Schedule D) 3,253,388.76 CASH Regular funds :
Banks, postal cheque account, and cash in hand. . 503,627.26 Funds in transit 5,000.00 508,627.26
Technical Assistance funds : Currencies fully convertible 34,400.00 Currencies with limited convertibility 35,835.96 70,235.96 578,863.22
US $11,216,608.60
For the Director-General, World Health Organization :
(signed) MILTON P. SIEGEL Assistant Director-General, Administration and Finance.
- 8--- EXHIBIT I AT 31 DECEMBER 1950 US dollars) LIABILITIES CREDITORS Outstanding commitments : In respect of 1950 operations (Exhibit II) 724,757.41 In respect of 1949 operations (balance) 22,214.35 In respect of reimbursable expenditure 6,714.50 753,686.26
Sundry creditors 85,643.73 839,329.99
WORKING CAPITAL FUND (Schedule E) 4,079,913.94
TRUST AND SPECIAL FUNDS (Schedule F) Commemoration funds 7,349.38 Government funds 3,790.91 Joint Project funds 31,910.99 Staff funds 42,532.08 Publications revolving fund 27,076.26 Other accounts 48,837.64
ASSEMBLY SUSPENSE ACCOUNT (Schedule G) Amounts suspended 1,804,969.55 Less : Uncollected surpluses of appropriation 1,804,969.55
HOLDING ACCOUNTS (Schedule H) Available for appropriation 294,636.00 Not available for appropriation 1,697,722.64 1,992,358.64
CONTRIBUTIONS Arrears of contributions 4,185,932.43
TECHNICAL ASSISTANCE PROGRAMME (Schedule J) 70,235.96
US $11,216,608.60
The above accounts have been examined in accordance with my directions.I have obtained all the information and explanations that I have required, and I certify, as the result of the audit, that, in my opinion, the above account is correct, subject to the observations in my report.
(signed) UNO BRUNSKOG External Auditor STATEMENT OF APPROPRIATIONS, OBLIGATIONS, (Expressed in
APPROPRIATIONS
Appro- Purposes Directly Balances broughtAmounts trans- priation of appropriated by orward under ferred between resolution of thefchapters3 section appropriation Second World 1949 Appropria- Milli:LS in Health Assembly 1tion Resolution ,2 paragraph I ' pagprarah IV denote reductions)
(I) (2) (3) (4) (5)
PART I - ADMINISTRATIVE BUDGET 1 Organizational Meetings 229,000.00 2 Administrative Expenses 1,188,875.00 - TOTAL PART I1,417,875.00 - - PART II - OPERATING PROGRAMME BUDGET 3.1 Operating Supervisory Staff 266,850.00 266,850.00 3.2 Regional Offices 902,535.00 - 3.3 Other Offices 71,925.00 - 3.4 Advisory and Demonstration Services to Governments . 1,819,870.00 -- 311,180.00 3.5 Technical Training of Medical and Auxiliary Personnel . 779,380.00 857,194.03 112,880.00 3.6 Medical Literature and Teaching Equipment 75,000.00 465,047.13 - 3.7 Technical Services 1,373,470.00 - 68,550.00 3.8 Expert Committees 253,815.00 - - 3.9 Supplies to Governments 115,000.00 -- 3.10 Common Services for Part II, except chapters 11, 12 and 3.3 425,780.00 -- - TOTAL PART II6,083,625.001,322,241.16 TOTAL ALL PARTS7,501,500.001,322,241.16 - Unliquidated obligations in respect of sections 3.5 and 3.6 to be carried forward to 1951 6 - - NET TOTAL ALL PARTS7,501,500.001,322,241.16 -
NOTES
I.To the original appropriations voted by the Second World Health Assembly (column 3) are added the balances brought forward from 1949 in respect of Fellowships and Medical Literature and Teaching Equipment (column 4), resulting in an effective budget for 1950 of $8,823,741.16 (column 6), which is, in the aggregate, unaffected by the transfers between chapters (column 5). 2.Total obligations incurred during the year amounted to $6,614,284.01 (column 9), including outstanding commitments of $505,984.81 in respect of Fellowships and Medical Literature and Teaching Equipment, to be carried forward to 1951. 3.Final balances at 31 December 1950 are as follows : (a) Uncommitted balances of allotments in respect of Fellowships and Medical Literature and Teaching Equipment ($977,734.07), togetherwith outstanding commitments in the same accounts ($505,984.81),transferredto1951 : $1,483,718.88 (column 11) ; (b) Amount unallotted from the UNRRA Special Fund in respect of appropriations for Advisory and Demonstration Services to Governments, transferred to the Holding Account (Schedule H) and available for reappropriation by the World Health Assembly : $30,010.- (column 12) ; (e)Unobligated balances of appropriations (excluding (a) and (b) above), representing net excess of appropriations over expenditure, transferred to the Suspense Account established for this purpose by the Third World Health Assembly (Schedule G) : $1,201,713.08 (column 13). - 10 - EXHIBITII AND BALANCES FOR THE YEAR 1950 US dollars)
OBLIGATIONS BALANCES Unobligated (excess of Carried forward appropriations over expenditure) 5 Liquidated under Effective by Unliquidated Total Percentageof Appropriation appropriations disbursements overalltotal Resolution,4 Inrespect of Inrespect of paragraph IV UNRRA Special co trib ted Fund nfunds1
(6) (7) (8) (9) (10) (I I) (12) (13)
229,000.00 166,964.97 33,725.52 200,690.49 3.03 28,309.51 1,188,875.00 873,319.77 88,431.59 961,751.36 14.54 227,123.64 1,417,875.001,040,284.74 122,157.111,162,441.85 17.57 255,433.15 ------902,535.00 492,081.64 82,137.58 574,219.22 8.68 328,315.78 71,925.00 34,773.22 57.91 34,831.13 0.53 37,093.87 2,131,050.001,733,250.49 167,742.991,900,993.48 28.74 30,010.00 200,046.52 1,523,694.03 440,911.78 451,121.35 892,033.13 13.49 631,660.90 540,047.13 139,110.50 54,863.46 193,973.96 2.93 346,073.17 - 1,442,020.001,074,144.58 142,512.231,216,656.81 18.39 225,363.19 253,815.00 120,897.20 13,236.36 134,133.56 2.03 119,681.44 115,000.00 77,083.68 17,725.86 94,809.54 1.44 20,190.46
425,780.00 231,003.96 179,187.37 410,191.33 6.20 15,588.67 7,405,866.164,343,257.051,108,585.115,451,842.16 82.43 977,734.07 30,010.00 946,279.93
8,823,741.165,383,541.791,230,742.226,614,284.01 100.00 977,734.07 30,010.001,201,713.08
- - 505,984.81 505,984.81 505,984.81 - 8,823,741.165,383,541.79 724,757.416,108,299.20 - 1,483,718.88 30,010.001,201,713.08
For the Director-General, The above accounts have been examined in accordance with World Health Organization : my directions.I have obtained all the information and (signed) MILTON P. SIEGEL, explanations that I have required, and I certify, as the result Assistant Director-General, of the audit, that, in my opinion, the above account is correct, Administration and Finance. subject to the observations in my report.
(signed) UNO BRUNSKOG, External Auditor.
1 Off. Rec. World Hlth Org. 21, 42 4 Off. Rec. World filth Org. 21, 43 2 Off. Rec. World filth Org. 13, 319 and 27, 31 (WHO funds $1,156,646.08, 5 Transferred to Suspense Account (Schedule G) in accordance with reso- lution WHA3.105, II, paragraphs 2 and 4 of the Third World Health Assembly UNRRA Special Fund $165,595.08) (og Rec. World Hlth Org. 28, 62) s Approved by the Executive Board at its fifth session (Off. Rec. World filth Org. 25, 71, item 7.3.2 and annex 17) 6 Under paragraph IV of the Appropriation Resolution (Section 3.5 : $451,121.35, Section 3.6 : $54,863.46) NOTES
EXHIBIT III
STATEMENT OF INCOME AND EXPENDITURE FOR THE YEAR 1950
1.Income, consisting of collections in respect of assessed contributions, certain other appropriations, and balances brought forward from the previous year, represents entirely actual cash.
2.Expenditure consists of both cash disbursements and non-cash elements, as follows :
Item Cash Undisbursed Total disbursements items Obligations incurred 5,383,541.79 724,757.41 6,108,299.20 Balances transferred 1,513,728.88 1,513,728.88
5,383,541.79 2,238,486.29 7,622,028.08
3.However, the non-cash element of the 1950 expenditure must remain available in cash, in the one case in order that claims in respect of outstanding commitments incurred may be honoured when presented, and, in the second case, so that the funds may indeed be available, in addition to the 1951 appropriations, in respect of the balances carried forward. Hence the excess of budgetary expenditure over cash income, which represents, as at 31 December 1950, the net result of the year's financial operations, is covered in full by draft on the Working Capital Fund (Schedule E).
- 12 - EXHIBIT Ill STATEMENT OF INCOME AND EXPENDITURE FOR THE YEAR 1950 (excluding the Working Capital Fund) (Expressed in US dollars) INC OME Contributions received in respect of the 1950 budget : Amounts collected in respect of the 1950 assessments (Schedule A) 4,143,121.22 Amounts collected in respect of the 1949 assessments on new Members, appropriated to the 1950 budget (Schedule A) 5,819.92 Amounts collected from new Members in 1949, brought forward from previous account 11,272.00 4,160,213.14 Credits used in respect of the re-apportionment of the 1948 assessments (Schedule A) : Being outstanding credits brought forward from the 1949 accounts 1 4,726.00 Add: Adjustment in respect of Members who have since paid their contributions in respect of both the 1949 and 1950 assessments
without deducting the credits standing to their account. . 312.00
Total credits applied 5,038.00 Deduct : Credits not taken and carried forward to be applied in 1951 326.00 4,712.00 Unexpended balances of the 1949 Services to States budget, brought forward from 1949 accounts :1 From funds contributed by Member States 1,156,646.08 From the UNRRA Special Fund 165,595.08 1,322,241.16
Amount appropriated from the UNRRA Special Fund 400,000.00
Miscellaneous income, brought forward from the 1949 accounts :1 In respect of amount appropriated as casual income 2 47,500.00 Amount reserved to cover deficit in respect of estimate appropriated as assessments on new Members, made up as follows :- Original estimate appropriated 2 54,000.00 Less : Actual assessments 3 46,293.00 7,707.00 55,207.00
TOTAL INCOME 5,942,373.30 EXPENDITURE Obligations incurred (Exhibit II) 6,108,299.20 Balances transferred to the 1951 budget under the authority contained in paragraph IV of the 1950 Appropriation Resolution 1,483,718.88 Unobfigated balance of appropriations from the UNRRA Special Fund, transferred to the Holding Account for re-appropriation (Schedule F) 30,010.00
TOTAL EXPENDITURE 7,622,028.08 Excess of expenditure over income, being budgetary deficit advanced from the Working Capital Fund (Schedule E) US $1,679,654.78
For the Director-General, The above accounts have been examined in accordance with World Health Organization : my directions.I have obtained all the information and (signed) MILTON P. SIEGEL explanations that I have required, and I certify, as the result Assistant Director-General, of the audit, that, in my opinion, the above account is correct, Administration and Finance subject to the observations in my report.
1 Off. Rec. World Hlth Org. 27, 31 (signed) UN 0 BRUNSK OG 2 Off. Rec. World HIM Org. 21, 48 External Auditor. 3 Off. Rec. World Hlth Org. 27, 19 4 Off. Rec. World Hlth Org. 21, 43 - 13 -
SCHEDULES NOTES
SCHEDULE A
STATUS OF CONTRIBUTIONS OF STATES IN RESPECT OF THE 1950 BUDGET
1.The budget for 1950 was fixed by the Second World Health Assembly at $7,501,500 which was to be funded as follows : 1 (a)Direct assessments on Member States 2 $7,000,000 (b)Transfer from UNRRA Special Fund 400,000 (c)Casual income (estimated) 47,500 (d)Estimated contributions for 1949 from new Members 54,000
$7,501,500
However, whereas miscellaneous income during 1949 exceeded the amount foreseen, assessments on new Members fell short of the estimate, and provision was made in the 1949 accounts 3 to cover this deficit from the surplus of casual income ; the 1950 budget was therefore actually funded as follows : 4 (a)Direct assessments on Member States $7,000,000 (b)Transfer from UNRRA Special Fund 400,000 (c)Miscellaneous income 47,500 (d)Contributions for 1949 from new Members 46,293 (e)Special provision established in 1949 accounts to cover deficit on (d) 3 7,707
$7,501,500
Contributions payable by States in respect of the 1950 budget therefore amount to $7,046,293 and the two elements constituting this figure are accounted for separately in annexes 1 and 2 to this schedule.
2.It will be seen that, excluding assessments against inactive Members, of the net amount of $5,920,261 regarded as collectible (column 2), the sum of $4,164,925.14,or 70.35 %, had actually been paid up at 31 December 1950, leaving net arrears of $1,755,335.86 (column 6), or 29.65 %.
3.Further contributions aggregating $1,170,618.10 were received during the first two months of 1951 in respect of the 1950 budgetary assessments, resulting in total collections at 28 February 1951 amounting to $5,335.543.24, or 90.12 %, collectible arrears at that date being reduced to $584,717.76, or 9.88 %.
1 Off. Rec. World Hlth Org. 21, 48 2 Off. Rec. World Hlth Org. 21, 44 3 Off. Rec. World Hlth Org. 27, 31 4 Approved by the Third World Health Assembly in paragraph 4 of resolutionWHA3.72 (Off. Rec. World filth Org. 28, 46) Column 5 $4,148,941.14 Plus column 3 16,310.00 $4,165,251.14 Less column 7 326.00 Effective collections $4,164,925.14 - 16 - SCHEDULE A STATUS OF CONTRIBUTIONS OF STATES IN RESPECT OF THE 1950 BUDGET (Expressed in US dollars)
Adjusted balances, Balances outstanding Credit balances being amounts Amounts on 31 December 1950, Categories of assessment Original Available credits collected being arrears of carried forward' assessments applied effectively due in contributions in to be applied respect of the during 1950 respect of the against 1951 1950 budget 1950 budget assessments
(1) (2) (3) (4) (5) (6) (7) PART I Active Membersdirectlyassessedin respect of the 1950 budget in accordance with the 1950 Appropriation Resolution - per Annex 1 5,873,968.00 5,038.00 5,868,930.00 4,143,121.22 1,726,134.78 326.00
PART II Inactive Members directly assessed in respect of the 1950 Budget in accordance with the 1950 Appropriation Resolution - per Annex 1 1,126,032.00 - 1,126,032.00 - 1,126,032.00
TOTAL PARTS I AND II (DIRECT ASSESSMENTS) 7,000,000.00 5,038.00 6,994,962.00 4,143,121.22 2,852,166.78 326.00 PART III Assessments on new Members, and re- assessment of certain Members, in respect of the year 1949, appropriated to the 1950 budget - per Annex 2 . . . 46,293.00 11,272.00 35,021.00 5,819.92 29,201.08 - TOTAL PARTS I AND III (ALL ACTIVE MEMBERS) 5,920,261.00 16,310.00 5,903,951.00 4,148,941.14 1,755,335.86 326.00
TOTAL ALL PARTS 7,046,293.00 16,310.00 7,029,983.00 4,148,941.14 2,881,367.86 326.00
NOTE : Total collections at 31 December 1950 in respect of assess- ments against Active Members of $5,920,261 amount to $4,164,925.14 (Total All Active Members, columns 5 plus 3 less 7), i.e. 70.35 %. SCHEDULE A Annex 1 Notes to this annex CONTRIBUTIONS OF STATES IN RESPECT OF THE 1950 BUDGET appear on p. 20. Members directly assessed in accordance with the 1950 Appropriation Resolution (Expressed in US dollars)
Credits applied Balances outstanding Credit balances in respect of the Amounts on 31 December 1950, carried forward, States Original re-apportionment effectively due, Amounts being arrears of to be applied assessments of the 1948 being adjusted collected contributions in respect against the assessments assessments of the 1950 budget 1951 assessments
(I) (2) (3) (4) (5) (6) (7) PART I - ACTIVE MEMBERS Afghanistan 3,523.00 11.00 3,512.00 2,832.20 679.80 Argentina 130,333.00 - 130,333.00 - 130,333.00 Australia 132,547.00 432.00 132,115.00 65,841.50 66,273.50 Austria 12,916.00 40.00 12,876.00 12,876.00 - Belgium 95,107.00 296.00 94,811.00 94,811.00 Brazil 130,333.00 - 130,333.00 70,487.36 59,845.64 Burma 3,523.00 11.00 3,512.00 3,512.00 Canada 221,491.00 221,491.00 221,491.00 Ceylon ...... 2,935.00 9.00 2,926.00 2,926.00 Chile . . . 31,703.00 31,703.00 31,703.00 Costa Rica 2,935.00 2,935.00 2,935.00 Denmark 55,773.00 174.00 55,599.00 55,599.00 Dominican Republic 3,523.00 11.00 3,512.00 3,512.00 Ecuador 3, 523.00 - 3,523.00 3,523.00 Egypt 55,773.00 174.00 55,599.00 55,773.00 174.00 El Salvador 3,523.00 11.00 3,512.00 2,832.20 679.80 Ethiopia 5,870.00 18.00 5,852.00 4,719.67 1,132.33 Finland 9,980.00 31.00 9,949.00 9,949.00 France 422,702.00 1,317.00 421,385.00 421,385.00 Greece 11,742.00 37.00 11,705.00 11,705.00 Haiti 2,935.00 9.00 2,926.00 2,935.00 9.00 Honduras 2,935.00 - 2,935.00 2,935.00 Iceland 2,909.00 9.00 2,900.00 2,900.00 India 228,963.00 - 228,963.00 228,963.00 Iran 31,703.00 99.00 31,604.00 31,604.00 Iraq 11,742.00 37.00 11,705.00 11,705.00 Ireland 25,245.00 79.00 25,166.00 25,245.00 - 79.00 Israel 2,935.00 2,935.00 2,935.00 Italy...... 147,945.00 147,945.00 147,945.00 Jordan, The Hashemite Kingdom of the 2,935.00 9.00 2,926.00 2,926.00 - Korea 2,935.00 2,935.00 - 2,935.00 Lebanon 4,110.00 - 4,110.00 4,110.00 Liberia 2,935.00 9.00 2,926.00 2,926.00 Luxembourg 3,523.00 - 3,523.00 3,523.00 Mexico 44,618.00 139.00 44,479.00 13,886.00 30,593.00 Monaco 2,909.00 9.00 2,900.00 2,900.00 Netherlands 98,630.00 307.00 98,323.00 98,323.00 New Zealand 31,650.00 110.00 31,540.00 31,540.00 Norway 35,225.00 - 35,225.00 35,225.00 Pakistan 49,315.00 154.00 49,161.00 49,161.00 Paraguay 2,935.00 - 2,935.00 2,935.00 Philippines 20,548.00 64.00 20,484.00 20,548.00 64.00 Portugal 27,593.00 86.00 27,507.00 22,097.22 5,409.78 Saudi Arabia 5,870.00 18.00 5,852.00 5,852.00 Sweden 116,955.00 448.00 116,507.00 116,507.00 Switzerland 70,451.00 219.00 70,232.00 70,232.00 Syria 8,220.00 26.00 8,194.00 - 8,194.00 Thailand 18,787.00 59.00 18,728.00 18,728.00 Turkey 63,992.00 199.00 63,793.00 63,793.00 Union of South Africa 78,669.00 245.00 78,424.00 78,424.00 United Kingdom 809,003.00 809,003.00 809,003.00 United States of America 2,519,907.00 2,519,907.00 1,368,976.41 1,150,930.59 Uruguay 12,916.00 12,916.00 12,916.00 Venezuela 18,787.00 59.00 18,728.00 18,728.00 Yugoslavia 23,483.00 73.00 23,410.00 18,878.66 4,531.34 TOTAL PART I 5,873,968.00 5,038.00 5,868,930.00 4,143,121.22 1,726,134.78 326.00
PART II-INACTIVE MEMBERS Albania 2,935.00 2,935.00 2,935.00 Bulgaria 9,980.00 9,980.00 9,980.00 Byelorussian SSR 15,265.00 15,265.00 15,265.00 China 422,702.00 422,702.00 422,702.00 Czechoslovakia 63,406.00 63,406.00 63,406.00 Hungary 14,090.00 14,090.00 14,090.00 Poland 66,928.00 66,928.00 66,928.00 Roumania 24,658.00 24,658.00 24,658.00 Ukrainian SSR 59,296.00 59,296.00 59,296.00 Union of Soviet Socialist Republics. 446,772.00 446,772.00 446,772.00 TOTAL PART II 1,126,032.00 1,126,032.00 1,126,032.00 TOTAL ALL PARTS 7,000,000.00 5,038.00 6,994,962.00 4,143,121.22 2,852,166.78 326.00
NOTE : Total collections at 31 December 1950 in respect of assess- mentsagainstActiveMembers of$5,873,968.00 amount to $4,147,833.22 (columns 5 plus 3 less 7), i.e. 70.61%. NOTES
SCHEDULE A - Annex 1
MEMBERS DIRECTLY ASSESSED IN ACCORDANCE WITH THE 1950 APPROPRIATION RESOLUTION
1.Column (2) shows the original assessments based on the 1950 budget as voted by the Second World Health Assembly 1 and published in the document entitled " Statement showing the Computation of Contributions to the 1950 Regular Budget, applied to the Membership of the Organization at 2 July 1949 (date of conclusion of the Second World Health Assembly) ". 2.From these " original assessments " should be deducted the credits given in respect of the re-apportionment of the 1948 assessments resulting from the assessments on new Members who adhered between 1 September and 31 December 1948, in large part brought forward from the 1949 accounts,2 and shown in column (3).Certain States did not take the relative credits into account when paying the arrears of their contributions to the 1949 budget with the result that the credits thus originally applied in 1949 had to be brought forward to be re-applied against the 1950 contributions :
Total credits brought forward from 1949 accounts 2 $4,726.00 Credits re-applied to 1950 contributions : Dominican Republic $11.00 Iran 99.00 Iraq 37.00 Mexico 139.00 Syria 26.00 312.00 Total credits applied to 1950 contributions, per column (3) $5,038.00
3.Further, four States did not take advantage of these credits when paying their contributions to the 1950 budget, with the result that $326 are being carried forward to be applied against their contributions to the 1951 budget. Particulars are furnished in column (7).
I Off. Rec. World Hlth Org. 21, 48, 44 2 Off. Rec. World Hlth Org. 27, 19 - 20 - SCHEDULE A A nnex 2
CONTRIBUTIONS OF STATES IN RESPECT OF THE 1950 BUDGET Assessments on New Members in respect of the year 1949, appropriated to the 1950 budget
(Expressed in US dollars)
Balances outstanding onb3eli.nDg earberolf950, Original assessments Amounts collected Balances outstanding, Amounts collected States or re-assessments 1 during 1949 1 brought forward from during 1950 contribuions in 1949 accounts' respect of the 1950 budget
(1) (2) (3) (4) (S) (6) Bolivia 4,025.00 4,025.00 - 4,025.00 Costa Rica 2,013.00 - 2,013.00 - 2,013.00 Ecuador 2,415.00 - 2,415.00 2,196.92 218.08 Guatemala 2,415.00 -- 2,415.00 - 2,415.00 Honduras 2,013.00 2,013.00 - - Israel 5,636.00 2,013.00 3,623.00 3,623.00 - Korea 2,013.00 2,013.00 -- - - Lebanon 2,818.00 2,818.00 - - - Luxembourg 2,415.00 2,415.00 - - -- Paraguay 2,013.00 - - 2,013.00 2,013.00 Peru 9,661.00 - 9,661.00 --- 9,661.00 Uruguay 8,856.00 8,856.00 - 8,856.00
46,293.00 11,272.00 35,021.00 5,819.92 29,201.08
NOTE : Total collections at 31 December 1950 against assessments of $46,293 amount to $17,091.92 (columns 5 plus 3),i.e.36.92 %.
NOTES
1. One of the funding elements of the 1950 budget as voted by the Second World Health Assembly,2 and amended by the Third World Health Assembly,3 consisted of additional assessments made on new Members, i.e. those ratifying the Constitution after the original assessments in respect of the 1950 budget were computed. 2.Column (2) lists the actual assessments thus made in 1949 as shown in the 1949 accounts,4 with column (3) indicating the amounts collected in 1949, and column (4) showing the outstanding balances brought forward to 1950, both again in accordance with the relative statement in the 1949 accounts.4 Column (5) lists further amounts collected during the year 1950 with column (6) giving the outstanding collectible balances at 31 December 1950, representing arrears of contributions to the 1950 budget in respect of these additional assessments.
Off. Rec. World Hlth Org. 27, 19 2 0.0: Rec. World HIM Org. 21, 48 a Off. Rec. World HIM Org. 28, 46 4 Oft: Rec. World Hlth Org. 27, 19 - 21 - SCHEDULE B
ARREARS OF CONTRIBUTIONS OF STATES IN RESPECT OF THE 1949 BUDGET
(Expressed in US dollars)
Balances outstanding on
States A r(rberaortsigl'a7 flo!ltnatricIrTrolm950 Collected during 1950 3Irrpe:r,P:ronTr5if:iitbitisg 1949 accounts) 1 in respect of the 1949 budget
(0 (2) (3) (4) PART I - ACTIVE MEMBERS Argentina 88,959.00 - 88,959.00 Canada 103,640.35 103,640.35 - Chile 21,638.00 11,782.58 9,855.42 Dominican Republic 2,404.00 2,404.00 India 155,462.15 155,462.15 Iran 21,638.00 21,638.00 Iraq 8,014.00 8,014.00 Italy 100,980.00 92,175.00 8,805.00 Mexico 30,454.00 30,454.00 Syria ' 5,610.00 5,610.00 - TOTAL PART I 538,799.50 431,180.08 107,619.42
PART II - INACTIVE MEMBERS Albania 2,004.00 2,004.00 Bulgaria 6,812.00 6,812.00 Byelorussian SSR 10,418.00 10,418.00 China 288,515.00 288,515.00 Czechoslovakia 43,277.00 3,350.00 39,927.00 Hungary 9,617.00 9,617.00 Poland 45,681.00 45,681.00 Roumania 15,857.00 15,857.00 Ukrainian SSR 40,472.00 40,472.00 Union of Soviet Socialist Republics . . . 304,945.00 304,945.00 TOTAL PART II 767,598.00 3,350.00 764,248.00
TOTAL ALL PARTS 1,306,397.50 434,530.08 871,867.42
NOTE : Total collections at 31 December 1950 in respect of original assessments against Active Members of $4,227,919.00 amount to $4,120,299.58, i.e. 97.46%.
1 Off. Rec. World Hhh Org. 27, 19 - 22 - SCHEDULE C
ARREARS OF CONTRIBUTIONS OF STATES IN RESPECT OF THE 1948 BUDGET (Expressed in US dollars)
Balances outstanding on Arrears on 1 January 1950 31 December 1950, being States (brought forward from Collected during 1950 arrears of contributions in 1949 accounts) 1 respect of the 1948 budget
(1) (2) (3) (4)
PART I - ACTIVE MEMBERS Argentina 40,739.64 - 40,739.64 Bolivia 1,443.58 - 1,443.58 Chile 9,910.21 9,910.21 - Cuba 5,054.04 - 5,054.04 Ecuador 866.15 866.15 - Guatemala 866.15 866.15 Italy 46,245.64 46,245.64 - Nicaragua 722.29 722.29 - Paraguay 722.29 - 722.29 Peru 3,465.60 3,465.60 - Uruguay 3,176.88 - 3,176.88 TOTAL PART I 113,212.47 61,209.89 52,002.58
PART II - INACTIVE MEMBERS Bulgaria 3,118.77 3,118.77 Byelorussian SSR 4,771.47 4,771.47 China 132, 129.12 - 132,129.12 Hungary 4,404.21 4,404.21 Ukrainian SSR 18,534.99 18,534.99 Union of Soviet Socialist Republics . . . 139,652.10 139,652.10 TOTAL PART II 302,610.66 302,610.66
PART III - NON-MEMBERS Colombia 6,353.76 - 6,353.76 Panama 866.15 866.15 TOTAL PART III 7,219.91 - 7,219.91 TOTAL ALL PARTS 423,043.04 61,209.89 361,833.15
NOTE : Total collections at 31 December 1950 in respect of original assessments against Active Members of $2,679,179.00 amount to $2,627,176.42, i.e. 98.06%.
1 Off. Rec. World Hid: Org. 27, 21 - 23 - INVESTMENTS AT
Nominal value Date of Particulars of holdings acquisition Currency of Equivalent in investment US dollars
(1) (2) (3) (4)
USA CERTIFICATES OF INDEBTEDNESS
Series D. 1951 - 1 % %, due 1 July 1951. . . 28 April 1950 US $750,000.00 750,000.06 Series A. 1951 - 1 % %, due 1 October 1951 . 11 September 1950US $ 2,000,000.00 2,000,000.00
USA TREASURY BILLS At 1.32 % due on 11 January 1951 17 October 1950 US $500,000.00 500,000.00
CHEMINS DE FER FÉDÉRAUX 3 %, 1938-73 (Darling Foundation) 8 October 1948 Sw. fr.10,000.00 2,336.45 (Léon Bernard Foundation) 8 October 1948 Sw. fr. 4,000.00 934.58 (Acquired from the League of Nations through theSecretary-Generalof the United Nations)
CONFÉDÉRATION SUISSE, 3 % %, 1944-55 (Darling Foundation) 12 January 1949 Sw. fr. 1,000.00 233.64
CONFÉDÉRATION SUISSE, 3 % %, 1946-66 (Darling Foundation) 12 January 1949 Sw. fr. 2,000.00 467.29 (Léon Bernard Foundation) 12 January 1949 Sw. fr.11,000.00 2,570.09
US $ 3,256,542.05
NOTES
1.This statement shows only securities actually held on 31 December 1950 and makes no attempt at indicating the actual operations effected under this heading during 1950, which resulted in a net income for the Organization of $37,742.51 (Schedule H, Annex 1).
-24 - scHEDum D
31 DECEMBER 1950
Cost Market value on 31 December 1950 Currency of investment Currency of Equivalent in Exchange Equivalent in investment US dollars quoted US dollars Price quoted I Amount
(5) (6) (7) (8) (9) (10)
US $750,000.00 750,000.00New York 99.90 % US $749,250.00 749,250.00 US $ 1,998,501.84 1,998,501.84New York 99.84 % US $ 1,996,800.00 1,996,800.00
US $498,350.00 498,350.00New York 99.90 % US $499,500.00 499,500.00
Sw. fr. 9,985.00 2,332.95Geneva 1011/2 % Sw. fr.10,134.78 2,367.94 Sw. fr. 4,167.50 973.72Geneva 1011/2 % Sw. fr. 4,230.01 988.32
Sw. fr. 994.80 232.44 Geneva 1001/2 % Sw. fr. 999.77 233.59
Sw. fr. 1,989.70 464.87Geneva 10414% Sw. fr. 2,074.36 484.66 Sw. fr.10,841.00 2,532.94Geneva 10414 % Sw. fr.11,301.74 2,640.59
US $ 3,253,388.76 US $ 3,252,265.10
2.Securities on hand at 31 December 1950 represented a total nominal value of $3,256,542.05 (column 4) acquired by the Organization at a cost of $3,253,388.76 (column 6), representing a saving on the face value of the investments of $3,153.29.-
3.Column (10) shows the market value of the securities at 31 December 1950, as quoted by the Organization's bankers. This quotation, however, does not include accrued interest amounting to a further $29,089.20.
- 25 - NOTES
SCHEDULE E WORKING CAPITAL FUND
1. GENERAL FUND
1.1 ESTABLISHMENT
1.1.1The Working Capital Fund was originally established by the First World Health Assembly at $1,650,000 1 as from 1 September 1948, the date of inception of the World Health Organization.
1.1.2By 31 December 1950, however, the establishment reached the figure of $4,057,189.34 as a result of the following actions :- (a)Original establishment $1,650,000.00 (b) 1948 :(i) Add additional assessments on new Members, i.e. States ratifying between 1 September and 31 December, assessments confirmed by the Second World Health Assembly 2 37,497.00 (ii) Add surplus of appropriations transferred in accordance with the resolutions of the First World Health Assembly 1 866,463.58
Establishment at 31 December 1948 a $2,553,960.58 (c) 1949 :(i) Add assessments on new Members, Le. States ratifying in the course of the year and assessed on the basis of the original establishment of $1,650,000 in accordance with the decision of the Second World Health Assembly 2 13,270.24
Total $2,567,230.82 (ii) Deduct net transfer to Special Fund established by the Second World Health Assembly 4 2,352.76
Establishment at 31 December 1949 6 $2,564,878.06 (d) 1950 :(i) Add assessments on Member States 6 in respect of the increase of the establishment of the Fund to $4,000,000 in accordance with the resolution of the Second World Health Assembly 7 1,449,437.85 (ii) Add assessments on new Members, i.e. States ratifying between 2 July 1949 and 31 December 1950, on the basis of the increased establishment of the Fund at $4,000,000 41,827.76 (iii) Add refund from the Special Fund in respect of States ratifying during 1950 8 1,045.67
Establishment at 31 December 1950 $4,057,189.34
1 .2 COMPOSITION
1.2.1The actual composition of the Working Capital Fund, as opposed to the establishment or " book figure ", is presented in a manner to show the two elements of which it consists, viz. : (a)Amounts due to the Fund $3,022,860.76 (b)Cash in hand of the Fund 1,034,328.58
$4,057,189.34
1 Off. Rec. World Hlth Org. 13, 318 2 Off. Rec. World Hlth Org. 21, 36 8 Off. Rec. World Hlth Org. 20, 17 Sub-fund I $1,687,497.00 Sub-fund III 866,463.58 $2,553,960.58 4 Off. Rec. World Hlth Org. 21, 36 and 27, 23 5 Off. Rec. World Hlth Org. 27, 23 Based on membership at 2 July 1949, the date of the closure of the Second World Health Assembly 7 Off: Rec. World Hlth Org. 21, 40 8 Cuba ($914.96) and Nicaragua ($130.71) - 26 - 1.2.2However, since the establishment of the Fund consists basically, at 31 December 1950, of three individual parts, the following table is furnished to show the position of each of these three basic elements :
Particulars Assessments Collections Balances due PART I - ORIGINAL ESTABLISHMENT (Part III of the 1948 budget) Active Members 1,426,919.00 1,396,758.00 30,161.00 Inactive Members 260,578.00 41,956.00 218,622.00
TOTAL PART I 1,687,497.00 1,438,714.00 248,783.00
PART II - 1948 SURPLUS OF APPROPRIATIONS ° Active Members 732,111.57 714,673.15 17,438.42 Inactive Members 133,044.92 19,653.58 ---113,391.34 TOTAL PART II 865,156.49 734,326.73 130,829.76
PART III - INCREASED WORKING CAPITAL FUND Active Members 1,283,759.77 1,171,386.73 112,373.04 Inactive Members 220,776.08 220,776.08 TOTAL PART III 1,504,535.85 1,171,386.73 --333,149.12 ALL PARTS 9 Active Members 3,442,790.34 3,282,817.88 159,972.46 Inactive Members 614,399.00 61,609.58 552,789.42
TOTAL ALL PARTS 9 4,057,189.34 3,344,427.46 712,761.88
1.2.3Total collections at 31 December 1950 amounted to $3,344,427.46. Deducting from this sum advances made to cover budgetary deficits, amounting to $2,310,098.88, there remains a cash balance of $1,034,328.58, which is further reduced by earmark- ing $300,000 for the Executive Board Fund and $233,644.86 for the Building Fund, thus leaving an effective cash balance of $500,683.72.
1.2.4The heavy deficit in respect of the 1950 budget is due to the fact that, in addition to sundry other arrears, the highest con- tributor was unable, owing to internal legislative procedures, to complete payment of its 1950 assessments until the month of January 1951. In effect, payments received between 1 January and 28 February 1951 totalled $1,227,106.08, and the following re-statement of the composition of the Fund, which applies these collections to the position at 31 December 1950, reflects the resulting improvement in the cash balance.
Accounts Receivable : Amounts due by Member States : Active Members 117,343.52 Inactive Members 552,789.42 670,132.94 Amounts advanced in respect of budgetary deficits : 1948 budget 356,779.11 1949 budget 259,805.95 1950 budget 509,036.68 1,125,621.74 1,795,754.68
Available Funds : Amounts earmarked : Executive Board Fund 300,000.00 Building Fund 233,644.86 533,644.86 Net cash available 1,727,789.80 2,261,434.66 US$ 4,057,189.34 In Short : (a)Total cash available rises from $1,034,328.58 to $2,261,434.66 (b)Net cash available rises from 500,683.72 to $1,727,789.80
9 Excluding amounts due by non-member States to the Special Fund - 27 - 1.2.5In accordance with paragraph 11.3 of Third World Health Assembly resolution WHA3.105,15 the 1949 surplus of appropria- tions, amounting to $603,256.47, has been refunded to the Working Capital Fund, thus reducing the 1949 budgetary deficit by this amount.
1.2.6Building Fund - The Third World Health Assembly decided, by resolution WHA3.101,11 " to establish a separate building fund of Swiss francs 1,000,000 to be taken by the Director-General from time to time from the Working Capital Fund .. . [and to] be available for the purpose of meeting the cost of the new construction not covered by the Swiss grant ".It further instructed the Director-General, in resolution WHA3.105,18 to earmark in the Working Capital Fund the necessary amount for the purpose of constituting this building fund. Effect is given to these decisions by earmarking $233,644.86 (the equivalent of one million Swiss francs at the official rate of exchange of the Organization : $1 =Swiss francs 4.28) in the cash availabilities of the Working Capital Fund. No cash withdrawals had been made by 31 December 1950.
2. SINGAPORE FUND This fund was taken over in full, and the balance represents actual cash.
3. SPECIAL FUND
3.1 The surplus of the 1948 budgetary appropriations, transferred to the Working Capital Fund (paragraph 1.1.2 (b) (ii) above), included the relative surpluses in respect of assessments on non-member States, i.e. States who, whilst signatories of the acts of the International Health Conference (New York, 1946) did not join the World Health Organization by 1 September 1948, but who were nevertheless liable for their share of the expenses of the Interim Commission which preceded the substantive organi- zation.
3.2 The Second World Health Assembly decided to place the credits in respect of those surpluses relative to these non-member States in a Special Fund 12 until such time as they became Members, when these amounts would be added to their relative interests in the Working Capital Fund proper.
3.3 The amount thus transferred to the Special Fund on 2 July 1949, the date when the Second World Health Assembly ended its proceedings, was $3,398.43, of which, by the end of that year, the amount of $1,045.67 reverted to the Working Capital Fund owing to certain of the States concerned having meanwhile become members of the Organization, leaving a balance outstanding in the Special Fund of $2,352.76. 18
3.4 In 1950, two further States ratified the Constitution of the Organization," thus increasing the re-transfer to the Working Capital Fund by a further $1,045.67 and leaving an outstanding balance in the Special Fund of $1,307.09.15
lo Off. Rec. World Hlth Org. 28, 62 11 Off. Rec. World Hlth Org. 28, 61 12 Off. Rec. World HIM Org. 21, 36 12 Off. Rec. World Hlth Org. 27, 23 14 Cuba ($914.96) and Nicaragua ($130.71) 15 Colombia ($1,150.24) and Panama ($156.85) - 28 - SCHEDULE E WORKING CAPITAL FUND at 31 December 1950 (Expressed in US dollars)
ESTABLISHMENT COMPOSITION GENERAL FUND Original Fund: Accounts Receivable: Brought forward from 1949 accounts 1 2,564,878.06 Amount due by Member States (Annex) :
Active Members . . 159,972.46 Increased Fund: 2 Inactive Members . . . 552,789.42 712,761.88 Increased assessments on Member States 1,449,437.85 Additional assessments in respect of new Amountsadvancedin respectof Membersratifyingsinceincreased budgetary deficits : assessment 41,827.76 1,491,265.61 1948 budget 361,833.15 1949 budget 268,610.95 Add 1950 budget 1,679,654.78 2,310,098.88 3,022,860.76 Refund from Special Fund (below) in respect of States ratifying in 1950 . . 1,045.67 Available Funds: Amounts earmarked : Executive Board Fund 2 300,000.00 Building Fund 233,644.86 533,644.86
Net available funds . . 500,683.72 1,034,328.58
4,057,189.34 4,057,189.34
SINGAPORE FUND Amount transferred from the League of Balance Nations as Working Capital Fund for the Epidemiological Intelligence Station 21,417.51 Available funds 21,417.51
SPECIAL FUND
Brought forward from 1949 accounts 1. . 2,352.76 Amounts due by States not Members of Less refund in respect of States ratifying the Organization (Annex) 1,307.09 in 1950 1,045.67 1,307.09
US $ 4,079,913.94 US $ 4,079,913.94
Off. Rec. World HIM Org. 27, 23 2 Osg: Rec. World HIM Org. 21, 40 3 Ojr. Rec. World HIM Org. 28, 62 STATUS OF ADVANCES TO THE WORKING CAPITAL FUND (Expressed in US dollars)
Balances Additional Balances outstanding, due on .assessment Assessments Collections Total advances being amounts due on 31 December 1950 States Total due brought to collected to 1 ja=h1t950 arrecIsZ TaltiSfytte: account 31 December forward from working in 1950 in 1950 1950 1949 accounts)1 capital fund General Fund Special Fund
I) (2) (3) (4) (5) (6) (7) (8) (9) PART I - ACTIVE MEMBERS Afghanistan 690.80 - 690.80 690.80 1,922.00 - Argentina 45,560.36 25,553.64 - 71,114.00 - - 71,114.00 - Australia 27,164.51 - 27,164.51 27,164.51 75,598.00 Austria 2,531.93 - 2,531.93 2,531.93 7,047.00 Belgium 18,647.63 18,647.63 18,647.63 51,894.00 - Bolivia 1,359.00 2,105.42 -- 3,464.42 - - 3,464.42 - Brazil 25,553.64 - 25,553.64 25,553.64 71,114.00 - Burma 690.80 - 690.80 690.80 1,922.00 Cambodia - 1,602.00 1,602.00 1,602.00 1,602.00 -- Canada 44,201.27 - 44,201.27 44,201.27 123,008.00 Ceylon 576.17 - 576.17 576.17 1,602.00 - Chile 11,081.79 6,216.21 - 17,298.00 11,081.79 11,081.79 6,216.21 Costa Rica 548.29 923.00 - 1,471.29 130.71 1,471.29 - Cuba 914.96 - 11,212.00 12,126.96 - 12,126.96 - Denmark 10,934.18 - 10,934.18 10,934.18 30,431.00 - Dominican Republic - 690.80 690.80 - 1,231.20 690.80 Ecuador 815.00 1,107.00 - 1,922.00 156.85 156.85 1,765.15 - Egypt 10,934.18 - 10,934.18 10,934.18 30,431.00 - El Salvador 690.80 - 690.80 690.80 1,922.00 Ethiopia 1,150.33 - 1,150.33 1,150.33 3,203.00 - - Finland 1,956.77 - 1,956.77 3,489.23 1,956.77 France 82,878.12 - 82,878.12 82,878.12 230,640.00 - Greece 2,302.67 - 2,302.67 2,302.67 6,407.00 - Guatemala 815.00 1,263.85 - 2,078.85 - 2,078.85 - Haiti - 576.17 - 576.17 576.17 1,602.00 - Honduras 548.29 923.00 - 1,471.29 - 130.71 1,471.29 Iceland - 576.17 - 576.17 576.17 1,602.00 - India 44,892.07 - 44,892.07 44,892.07 124,930.00 - Indonesia, Republic of - - 12,813.00 12,813.00 12,813.00 12,813.00 - - Iran 6,216.21 - 6,216.21 11,081.79 6,216.21 Iraq 2,302.67 - 2,302.67 4,104.33 2,302.67 - Ireland 4,949.25 - 4,949.25 4,949.25 13,774.00 - - Israel 1,902.00 2,583.00 - 4,485.00 4,485.00 4,485.00 - Italy 51,716.36 29,007.64 - 80,724.00 51,716.36 51,716.3629,007.64 Jordan,The HashemiteKingdom of the - 576.17 - 576.17 576.17 1,602.00 - Korea - 2,524.002 - 2,524.00 923.00 1,602.00 1,601.00 - Laos - 1,602.00 1,602.00 - 1,602.00 Lebanon 768.01 1,291.00 - 2,059.01 2,059.01 2,242.00 - Liberia 576.17 - 576.17 576.17 1,602.00 - Luxembourg 950.15 - 950.15 950.15 1,922.00 - Mexico 8,748.15 8,748.15 8,748.15 24,345.00 Monaco 576.17 576.17 576.17 1,602.00 Netherlands 19,338.43 19,338.43 19,338.43 53,816.00 New Zealand 6,906.01 6,906.01 6,906.01 19,220.00 Nicaragua 130.71 1,602.00 1,732.71 1,732.71 1,732.71 Norway 6,906.01 6,906.01 6,906.01 19,220.00 Pakistan 9,670.21 9,670.21 9,670.21 26,908.00 Paraguay 679.00 923.00 1,602.00 1,602.00 Peru 3,261.00 5,054.40 8,315.40 1,689.07 1,689.07 6,626.33 Philippines 4,029.17 4,029.17 4,029.17 11,212.00 Portugal 5,409.78 5,409.78 5,409.78 15,055.00 Saudi Arabia 1,151.33 1,151.33 1,151.33 3,203.00 Southern Rhodesia 961.00 961.00 961.00 961.00 Sweden 28,201.21 28,201.21 28,201.21 78,481.00 Switzerland 13,813.02 13,813.02 13,813.02 38,440.00 Syria 1,611.87 1,611.87 2,873.13 1,611.87 Thailand 3,683.27 3,683.27 3,683.27 10,251.00 Turkey 12,547.05 12,547.05 12,547.05 34,916.00 Union of South Africa 15,423.89 15,423.89 15,423.89 42,924.00 United Kingdom 158,618.97 158,618.97 158,618.97 441,419.00 United States of America 551,023.59 551,023.59 551,023.591,533,435.00 Uruguay 2,989.00 4,058.00 7,047.00 7,047.00 Venezuela 3,683.27 3,683.27 3,683.27 10,251.00 Viet Nam 8,009.00 8,009.00 8,009.00 8,009.00 Yugoslavia 4,604.34 4,604.34 4,604.34 12,813.00 TOTAL PART I123,088.771,232,688.53 37,801.001,393,578.301,233,605.843,282,817.88 I159,972.46 PART II-INACTIVE MEMBERS Albania 576.17 576.17 1,025.83 576.17 Bulgaria 185.23 1,956.77 2,142.00 3,304.00 2,142.00 Byelorussian SSR 5,335.53 2,993.47 8,329.00 8,329.00 China 147,761.88 82,878.12 230,640.00 230,640.00 Czechoslovakia 12,431.42 12,431.42 22,164.58 12,431.42 Hungary 1,825.79 2,762.21 4,588.00 3,100.00 4,588.00 Poland 13,122.22 13,122.22 23,395.78 13,122.22 Roumania 4,834.61 4,834.61 8,619.39 4.834.61 Ukrainian SSR 20,728.01 11,624.99 32,353.00 32,353.00 Union of Soviet Socialist Republics156,176.90 87,596.10 243,773.00 243,773.00 TOTAL PART II332,013.34220,776.08 552,789.42 61,609.58 I552,789.42 PART III-NON-MEMBERS COlombia 1,150.24 1,150.24 1,150.24 Panama 156.85 156.85 156.85 TOTAL PART III 1,307.09 1,307.09 1,307.09 TOTAL ALL PARTS456,409.201,453,464.61 37,801.001,947,674.811,233,605.843,344,427.46712,761.88 1,307.09
NOTE : Total collections at 31 December 1950 in respect of overall assessmentsagainst Active Members of $3,442,790.34 amount to $3,282,817.88, i.e. 95.35 %.
1 Off. Rec. World Hlth Org. 27, 24 2 Includes an amount of $1,601.00 in respect of the increase in Korea's assessment, established at 10 units by the Third World Health Assembly. (Expressed in US dollars)
Balance on 1 January 1950 Amounts Payments Balance on Name and purpose of fund (brought forward received Total made 31 December Totals from 1949 during 1950 during 1950 1950 accounts) 1
(1) (2) (3) (4) (5) (6) (7) COMMEMORATION FUNDS DARLING FOUNDATION - Established by the Health Committee of the League of Nations in October 1925 in commemoration of Dr. Darling, accidentally killed on mission. The accumulated interest ($1,003.85 at 31 December 1950), yielded by a Sw. fr. 10,000 principal, is used to award a prize to the author of an original work on malaria. Receipts during the year represent entirely interest on investments and the payment of $1.17 is in respect of fees for the examination of the account 3,248.60 92.87 3,341.47 1.17 3,340.30 LÉON BERNARD FUND - Established by the Health Committee of the League of Nations in January 1937 in commemoration of Dr. Léon Bernard. The accumulated interest ($971.70 at 31 December 1950), yielded by a Sw. fr. 13,000 principal, is used to award a prize to the author of an outstanding work in the field of social medicine.Receipts during the year represent entirely interest on investments and the payment of $1.64 represents the cost of engraving the Léon Bernard Medal 3,899.18 111.54 4,010.72 1.644,009.08 TOTAL COMMEMORATION FUNDS 7,349.38
GOVERNMENT FUNDS LOCAL FUNDS - Funds provided locally by States to meet certain local expenditure in connexion with WHO field operations.2 (In addition to these funds, which are entirely independent of the States' contributions to the budget and advances to the Working Capital Fund, certain services are provided by States without charge, but no attempt is made to assign a monetary value to such services for the purpose of including them in the accounts, nor do the accounts reflect expenditure paid for locally by the relative States direct) 16,882.44 3,618.72 20,501.16 20,102.08 399.08 ADVANCES FROM MEMBER STATES - Contributions paid in advance by Member States and held in trust until such time as they become due and can be applied.Receipts during the year represent advances in respect of contributions to the 1951 budget from Ceylon ($432.83) and Cambodia ($2,959.00), whereas the payments show the application of the advances brought forward from the 1949 accounts 3 226,810.72 3,391.83 230,202.55 226,810.72 3,391.83 TOTAL GOVERNMENT FUNDS 3.790.91
JOINT PROJECT FUNDS UNICEF-AssisTED PROJECTS - Receipts in column (3) represent an amount advanced by the United Nations Children's Emergency Fund for the financing of operations carried out by WHO, the funds for which are to be furnished by UNICEF. Payments in column (5) represent actual disburse- ments thereagainst.4 Although the balance of this account shows expenditure in excess of advances received, this position was only temporary, as a further advance of $150,000 was received from UNICEF on 26 January 1951. . . 140,000.00 140,000.00 178,280.8438,280.84 UNICEF FELLOWSHIPS :FLOAT ACCOUNT - Advances received from UNICEF in sterling for the payment of transportation of, and stipends to, Fellows studying under the auspices of that Fund ; account is rendered to UNICEF on a monthly basis 3,257.89 22,400.25 25,658.14 21,428.29 4,229.85 UNICEF FELLOWSHIPS MEDICAL RESERVE - Special grant made by UNICEF, in return for which WHO undertakes responsibility for furnishing medical care to Fellows studying under the auspices of that Fund ; any balance remaining at the end of the UNICEF Fellowship Programme is forfeited to WHO 2,140.00 2,140.00 2,140.00 31,910.99 TOTAL JOINT PROJECT FUNDS
STAFF FUNDS
UNITED NATIONS JOINT STAFF PENSION FUND - Receipts represent employees ' and WHO's contributions to the Pension Fund, and payments show actual transfers of cash to the UN Joint Staff Pension Fund. The balance represents amounts due to the Pension Fund (actually paid during January 1951) 183,739.11 704,711.05 888,450.16 884,653.123,797.04 PROVIDENT FUND - Contributory Provident Fund for Staff Members established under Regulation 26 of the Staff Regulations.6 Receipts represent employees' and WHO's contributions to the Provident Fund and payments show disbursements in respect of terminated employees and transfers to the UN Joint Staff Pension Fund upon signature of the agreement between the Organization and that Fund 300,385.54 139,346.20 439,731.74 400,996.70 38,735.04 42.532.08 TOTAL STAFF FUNDS
REVOLVING FUND PUBLICATIONS REVOLVING FuND - Special fund established under Regulation 34 of the Provisional Financial Regulations for the purpose of financing the cost of printing additional copies of WHO publications for sale 27,460.02 2,920.07 30,380.09 3,303.83 27,076.26 27,076.26 TOTAL REVOLVING FUND
OTHER ACCOUNTS UNRRA SPECIAL FUND - The balance brought forward at 1 January 1950 from the 1949 accounts 1 has been appropriated as follows :
To the 1950 budget by the Second World Health Assembly . $400,000.00 To the 1951 budget by the Third World Health Assembly 8 . 202,475.00
$602,475.00
An adjustment of US $0.02 has been effected (column 3) to increase the true balance brought forward, and available, to the sum of the actual appro- priations, and the amounts appropriated have been transferred out of this account (column 5) as follows : $400,000 to the 1950 Appropriations Account (Exhibit III) $202,475 to the Holding Account (Schedule H) where this amount is earmarked to be applied to the 1951 budget 602,474.98 0.02 602,475.00 602,475.00 TECHNICAL ASSISTANCE FUNDS - The amounts brought forward on 1 January 1950 from the 1949 accounts 1 have been paid over to the Secretary-General of the United Nations, at the request of the governments concerned,9 to be credited to the Special Account for Technical Assistance for Economic Development 11,000.00 11,000.00 11,000.00
TOTAL OTHER ACCOUNTS1,381,298.481,016,592.552,397,891.032,349,053.39 48,837.6448,837.64
1 Off. Rec. World filth Org. 27, 26 4 See Annex 2, page 35 7 Off. Rec. World Hlth Org. 21, 48 3 See Annex 1, page 34 3 Off. Rec. World Hlth Org. 13, 312 8 Off. Rec. World Hlth Org. 28, 65 3 Off. Rec. World Hlth Org. 27, 28 Off. Rec. World Hlth Org. 13, 316 9 Ceylon ($1,000) and Yugoslavia ($10,000) SCHEDULE F - Annex 1
LOCAL FUNDS (Expressed in local currency)
Balance at 31 December 1950 Balance at 1 January Amounts received Payments effected State - Local currency 1950 (brought forward during 1950 2 Total during 1950 from 1949 accounts) 1 Localcurrency Equivalent in US dollars 3
(1) (2) 0) (4) (5) (6) (7)
AUSTRIA - Schillings 2,790.66 1.00 2,791.66 1,897.36 894.30 34.39 CHINA - Gold Yuan. . . . 5,632.51 5,362.514 - - - - GREECE - Drachmae. . . . 89,240,840.00 47,660,400.005 41,580,440.00 41,580,440.00 - - INDIA - Rupees 4,017/4/6 75,342/14/06 79,360/2/6 77,623/9/3 1,736/9/3 364.69 ITALY - Lire 5,640,399.007 5,640,399.008 - - - TOTAL US $ 399.08
I Off. Rec. World Hlth Org. 27, 29 6 Actual receipts during 1950 amounted to Rp. 76,365/8/0, but sums aggregating Rp. 1,022/10/0 were returned to the Government of India upon completion of the 2 Including bank interest relative operations, and these reimbursements are included in this column in order that 3 Calculated at the official rates of exchange of the Organization ou 31 December 1950 the figures shown in column (5) should represent only actual operating expenditure. 4 The balance of Gold Yuan having been blocked, the assets were revalued in the 7 The difference of Lire 10.00 between this figure and that shown in the 1949 accounts Organization's accounts for 1949 to a nominal amount of one US dollar.It having (Off. Rec. World Hhh Org. 27, 29) is due to a misprint in the previous account : Total since become apparently clear that this bank balance cannot reasonably be expected to Lire 52,963,156 less Expenditure Lire 47,322,757 = Balance Lire 5,640,399 and not be realised, the residual sum has now been completely written off. Lire 5,640,389 as printed therein. 5 Actual receipts during 1950 amounted to Dr. 1,355,500.00 (bank interest), but the 8 Actual receipts during 1950 amounted to Lire 4,801.00 (bank interest), but the sum sum of Dr. 49,015,900.00 was returned to the Greek Government upon the completion of Lire 5,645,200.00 was returned to the Italian Government upon the completion of of operations, and this reimbursement is included in this column in order that the figures operations, and this reimbursement is included in this column in order that it should shown in column (5) should represent only actual operating expenditure. not appear in colunm (5) where only operating expenditure is shown. SCHEDULE F - Annex 2
STATEMENT OF OBLIGATIONS INCURRED IN RESPECT OF UNICEF-ASSISTED PROJECTS
(Expressed in US dollars)
Liquidated byUnliquidated at Total by Territories UNICEF budget serial number 31 December Total territories disbursements 1950
(I) (2) (3) (4) (5) (6) PART I - REGION-WIDE PROJECTS The Americas America CF-WHO-13-CH 4,715.60 - 4,715.60 Latin America CF-WHO-BCG-OT-LA 2,880.74 4,259.26 7,140.00 11,855.60 South-East Asia CF-WHO-25-0.S. 10,306.04 179.64 10,485.68 10,485.68 Western Pacific CF-WHO-24-0.S. 15,231.36 - 15,231.36 CF-WHO-26-0.S. 5,203.15 - 5,203.15 20,434.51 TOTAL PART I 38,336.89 4,438.9042,775.79 42,775.79
PART II - PROJECTS IN RESPECT OF INDIVIDUAL STATES Afghanistan CF-WHO-17 14,146.95 2,906.61 17,053.56 17,053.56 Borneo North Borneo CF-WHO-5-NB 10,869.58 - 10,869.58 Brunei CF-WHO-1 11,156.87 - 11,156.87 Sarawak CF-WHO-2 11,603.03 - 11,603.03 33,629.48 Burma CF-WHO-14-BM(B) 2,531.00 578.09 3,109.09 3,109.09 France CF-WHO-7-France 4,753.95 178.00 4,931.95 4,931.95 India CF-WHO-19 560.74 - 560.74 560.74 Indonesia, Republic of CF-WHO-8-Indonesia 16,707.35 1,628.61 18,335.96 18,335.96 Iraq CF-WHO-23 6,139.15 513.02 6,652.17 6,652.17 Israel CF-WHO-9-MID-EAST 2,491.22 - 2,491.22 2,491.22 Korea (South) CF-WHO-22-Korea 15,879.00 - 15,879.00 15,879.00 Malaya Including Singapore CF-WHO-15-MA(S) 6,143.57 - 6,143.57 Excluding Singapore CF-WHO-3-Malaya 10,330.25 - 10,330.25 16,473.82 Pakistan CF-WHO-16-PA 6,303.16 6,303.16 CF-WHO-27-PAKISTAN - 6,322.83 6,322.83 12,625.99 Philippines CF-WHO-4-P.1(A) 4,821.49 - 4,821.49 CF-WHO-4-P.1(B) 10,575.52 550.00 11,125.52 15,947.01 Thailand CF-WHO-6-SM 9,536.99 136.39 9,673.38 CF-WHO-20 1,697.29 632.63 2,329.92 12,003.30 TOTAL PART II - 139,943.95 19,749.34159,693.29159,693.29 TOTAL ALL PARTS 178,280.84 24,188.24202,469.08202,469.08 NOTES
SCHEDULE G
SUSPENSE ACCOUNT ESTABLISHED BY THE THIRD WORLD HEALTH ASSEMBLY
1. In the 1949 accounts, the surpluses of appropriations for that year, amounting to $603,256.47, were covered by a draft on the Working Capital Fund in accordance with Provisional Financial Regulation 14.
2.The Third World Health Assembly subsequently suspended Regulations 13 and 16 (e) in respect of the years 1949 and 1950 in resolution WHA3.112, and further instructed the Director-General to return this sum to the Working Capital Fund 1 and to place it in the Suspense Account established in paragraph 4 of resolution WHA3.105, II.
3.In accordance with the resolution of the Third World Health Assembly suspending Provisional Financial Regulations 13 and 16 (e) in respect of the year 1950, the surpluses of appropriations for this financial year, amounting to $1,201,713.08,2 are placed direct in this Suspense Account.
4.At 31 December 1950, therefore, the total of the Assembly Suspense Account amounted to $1,804,969.55, but no part of this sum represents cash and this balance cannot therefore be used to fund any operation or write-off requiring liquid assets.
1 O Rec. World filth Org. 28, 62 2 See Exhibit II, page 10. - 36 - SCHEDULE G
SUSPENSE ACCOUNT ESTABLISHED BY THE THIRD WORLD HEALTH ASSEMBLY
(Expressed in US dollars)
Non-cash element l Items Casement h (uncollected Total ( collected surpluses)
Surpluses of appropriations : 1949 -- 603,256.47 603,256.47 1950 - 1,201,713.08 1,201,713.08 - 1,804,969.55 1,804,969.55
-- 37 --- NOTES SCHEDULE H HOLDING ACCOUNTS PART I - AMOUNTS AVAILABLE FOR APPROPRIATION
I. MISCELLANEOUS INCOME This consists of various elements as listed under Annex 1 to the main Schedule, and the amount available for appropriation by the Fourth World Health Assembly to the 1952 budget is $232,501.00.
2.ASSESSMENTS ON NEW MEMBERS Assessments made on new Members for the year 1950 amounted to $102,989.00, and this amount is available in full for appropriation by the Fourth World Health Assembly to the 1952 budget. However, for funding purposes only the amount of $32,125.00 was available at 31 December 1950, the difference ($70,864.00) representing arrears of contributions of the States concerned. It is expected that in the course of 1951 at least part of these arrears will have been collected, with the result that mpre cash will be available when the 1952 budget is introduced. Any deficit then still outstanding in respect of these assessments will be financed from the Working Capital Fund on 1 January 1952 pending payment by the States concerned.
3. UNRRA SPECIAL FUND Of the amount of $400,000 appropriated to the 1950 budget by the Second World Health Assembly,1 all but $30,010 was allotted, and this amount is, therefore, available for re-appropriation by the Fourth World Health Assembly.
PART II - AMOUNTS NOT AVAILABLE FOR APPROPRIATION
1.AMOUNTS APPROPRIATED Certain amounts available in the books of the Organization at 31 December 1950 had already been appropriated by the Third World Health Assembly to the 1951 budget and are therefore reserved in the accounts for application on 1 January 1951. These total $210,975.00.
2.EARMARKED BALANCES The unexpended balances of 1950 allotments for Fellowships and Medical Literature and Teaching Equipment, as shown in Exhibit II, are reserved for application to the 1951 budget in accordance with the relative Appropriation Resolution of the Second World Health Assembly.2
3.RE-APPORTIONMENT CREDITS This item is explained in the Notes to Schedule A, Annex 1, where the balance of $326.00 carried forward for re-application in 1951 is shown.
4.CASUAL INCOME In his recommendation to the Fourth World Health Assembly for the funding of the 1952 budget, the Director-General included a figure of $232,501.00 in respect of Miscellaneous Income for the year 1950 which becomes available to be thus appropri- ated under Provisional Financial Regulation 16 (c) as applied in the light of the resolution of the Third World Health Assembly.3 This figure was based on the records of the Organization as at the time of the preparation of the proposed programme and budget estimates for 1952. Upon the final closure of the 1950 accounts, however, particularly after final financial returns were received from the various regional and field offices, a further sum of $2,702.76 became available and, for the sake of simplicity and to avoid changing figures already recommended to the World Health Assembly, this amount is being carried forward to be made available for appropriation at a later date.
1 Off. Rec. World Hlth Org. 21, 48 2 Off. Rec. World Hlth Org. 21, 43 3 Off. Rec. World Hlth Org. 28, 46 - 38 - SCHEDULE H HOLDING ACCOUNTS (Expressed in US dollars)
PART I - AMOUNTS AVAILABLE FOR APPROPRIATION (by Fourth World Health Assembly)
MISCELLANEOUS INCOME Miscellaneous income (1950) available for appropriation under Pro- visional Financial Regulation 16(c) 232,501.00
ASSESSMENTS ON NEW MEMBERS Amounts assessed on new Members during 1950, available for appro- priation under Provisional Financial Regulation 16(d),2 being : Actual assessments made and available for appropriation . . . 102,989.00 Less arrears of contributions 70,864.00 32,125.00
UNRRA SPECIAL FUND
Unobligated balance of appropriations to the 1950 budget . . . 30,010.00
TOTAL PART I 294,636.00 3
PART II - AMOUNTS NOT AVAILABLE FOR APPROPRIATION
AMOUNTS APPROPRIATED Being amounts made available in 1949 4 and appropriated to the 1951 budget by the Third World Health Assembly :5 Miscellaneous income 8,500.00 From the UNRRA Special Fund 202,475.00 210,975.00
EARMARKED BALANCES Unexpended balances of allotments transferred to 1951 underpara- graph IV of the 1950 budget Appropriation Resolution 6 1,483,718.88
RE-APPORTIONMENT CREDITS Unused credits in respect of the re-apportionment of the 1948 assess- ments, outstanding in the accounts of Member States, and to be applied against the 1951 assessments (Schedule A) 326.00
CASUAL INCOME Surplus over miscellaneous income surrendered above, to be made available for appropriation at a later date 2,702.76
TOTAL PART II 1,697,722.64
TOTAL ALL PARTS US$ 1,992,358.64
I See Annex 1, page 40 4 Off. Rec. World Hlth Org. 27, 30 2 See Annex 2, page 41 5 Off. Rec. World Hlth Org. 28, 65 3 Cash element only, the amount actually available for appropriation 6 Off. Rec. World Hhh Org. 21, 43 being $365,500.00 - 39 - SCHEDULE H- Annex1
MISCELLANEOUS INCOME (Expressed in US dollars)
American Design Award 1 1,000.00 Donations :Dr. Brock Chisholm 31.81 Mr. R. Rendueles 15.00 Women's Society of 1st Methodist Church, New York. 10.00 56.81
Interest earned :on Investments 37,742.51 on Bank Accounts 404.61 38,147.12
Refund of unused budgetary provisions :1948 2 104,087.76 1949 63,290.54 167,378.30
Other items :Share in sale of Swiss postage stamps 1,431.31 Sale of equipment and supplies 2,801.33 Rebates and discounts 279.48 Net profit on exchange 21,386.14 Sundries 20.51 25,918.77
US$ 232,501.00
1 Conferred upon the World Health Organization by Lord & Taylor, New York, " for its worldwide fight not only to cure the suffering, butto eradicate the very sources of sickness and disease " (Off. Rec. World Hlth Org. 29, 3) 2 Includes $103,444.43 in respect of estimated tax reimbursements for the years 1946, 1947 and 1948, referred to in paragraph 6 of the report of the External Auditor on the accounts for 1949 (Off. Rec. World Huth Org. 27, 8) -40 - SCHEDULE fl - Annex 2
ASSESSMENTS ON NEW MEMBERS AND ASSOCIATE MEMBER, AND RE-ASSESSMENT OF CERTAIN MEMBERS, IN RESPECT OF THE YEAR 1950 (Expressed in US dollars)
Balances outstanding on 31 December 1950. States Amounts assessed Amounts collected being arrears of contributions in respect of the 1950 assessments
Bolivia 5,870.00 5,870.00 Cambodia 2,935.00 2,935.00 - Cuba 20,548.00 20,548.00 Guatemala 3,523.00 3,523.00 Indonesia, Republic of 23,483.00 10,670.00 12,813.00 Israel 5,285.00 - 5,285.00 Korea 4,947.00 - 4,947.00 Laos 2,935.00 2,935.00 Nicaragua 2,935.00 2,082.00 853.00 Peru 14,090.00 14,090.00 Southern Rhodesia ' 1,761.00 1,761.00 Viet Nam 14,677.00 14,677.00
102,989.00 32,125.00 70,864.00
NOTE : Total collections at 31 December 1950 in respect of original assessments of $102,989.00 amount to $32,125.00, i.e. 31.19 %.
1 Associate Member NOTES
I.Regulation 18 of the Provisional Financial Regulations provides that " Members shall be required to make a contribution for the year in which their membership becomes effective ", and this provision is applied in this statement, which also includes additional assessments on certain Members arising from an increase in the scale of their assessments. 2.The States of Cambodia, Cuba, Laos, Nicaragua and Viet Nam, and the Republic of Indonesia, were admitted to full membership, and Southern Rhodesia was admitted as an Associate Member, in the course of 1950, and the relative figures in column (2) represent the full original assessment made against them for this year. 3.Bolivia, Guatemala, and Peru actually ratified the Constitution of the World Health Organization in 1949 and were duly assessed for that year, these assessments being appropriated to the 1950 budget (see Schedule A, Annex 2). However, they became Members after the assessments in respect of the 1950 budget had been made, with the result that the assessments of these States in respect of the year 1950 were surplus to that year's budget, and therefore, not being used, become available for appropriation in the future, specifically to the 1952 budget, in accordance with resolution WHA3.72 of the Third World Health Assembly.' 4.Israel was originally assessed in respect of 1950 on an interim basis of five units in accordance with the resolution of the Second World Health Assembly, as amended by resolution WHA3.85 of the Third World Health Assembly,2 and this interim assessment was brought to account in respect of the 1950 budget (Schedule A, Annex 1). The assessment of this Member was subsequently, in accordance with the World Health Assembly resolutions already mentioned, fixed at fourteen units for the year 1950,2 but this re-assessment of nine additional units, having been applied after the original assessments in respect of the 1950 budget, is additional to the amount voted in that connexion 4 and therefore becomes surplus and available for appropriation at a future date, specifically to the 1952 budget.5 5.In the case of Korea, the circumstances are parallel to those governing the assessments of Israel (see preceding paragraph), the original interim assessment of five units being supplemented by an additional five units, increasing the scale of assessment in respect of the year 1950 to ten units,2 thus creating a surplus available for appropriation at a future date, specifically to the 1952 budget.5
1 Off. Rec. World Hlth Org. 28, 46 4 Off. Rec, World HIth Org. 21, 44 2 off. Rec. World Hlth Org. 28, 53 5 Off. Rec. World Hlth Org. 28, 46 3 Off. Rec. World Hlth Org. 28, 56 - 41 - SCHEDULE J
TECHNICAL ASSISTANCE PROGRAMME (Expressed in US dollars)
Amounts allocated by the Technical Assistance Board to the World Health Organization at 31 December 1950 1,481,231.04 Add; Adjustment in respect of exchange difference 0.50
Effective allocations 1,481,231.54 Deduct: Accounts receivable : Undrawn allocations 1,410,980.54 Sundry debtors 11.59
1,410,992.13 Expenditure (net bank charges) 3.45 1,410,995.58
US $ 70,235.96
- 42 - APPENDICES
APPENDIX I
SUMMARY OF OBLIGATIONS INCURRED IN RESPECT OF THE ADMINISTRATIVE BUDGET (Part I of the Appropriation Resolution) (Expressed in US dollars)
Appro- priation Purpose of appropriation Annex Liquidated Unliquidated Total section
Organizational meetings 1 166,964.97 33,725.52 200,690.49 2 Administrative expenses 2 873,319.77 88,431.59 961,751.36
TOTAL ADMINISTRATIVE BUDGET (EXHIBIT II) 1,040,284.74 122,157.111,162,441.85
APPENDIX I - Annex 1
SUMMARY OF OBLIGATIONS INCURRED IN RESPECT OF ORGANIZATIONAL MEETINGS (Expressed in US dollars)
Meetings Liquidated Unliquidated Total
Third World Health Assembly 105,178.88 17,775.75 122,954.63 Executive Board (fifth and sixth sessions) . . . 44,827.91 2,864.61 47,692.52 Joint Committee on Health Policy, UNICEF/ WHO 552.90 552.90
Regional Committee for the Americas . -. 969.19 11,661.45 12,630.64 South-East Asia Regional Committee 6,856.80 173.71 7,030.51
Eastern Mediterranean Regional Committee . . 8,465.29 8,465.29 Joint Staff Pension Committee 114.00 1,250.00 1,364.00
TOTAL ORGANIZATIONAL MEETINGS 166,964.97 33,725.52 200,690.49
- 45 - APPENDIX I - Annex 2
SUMMARY OF OBLIGATIONS INCURRED IN RESPECT OF ADMINISTRATIVE SERVICES
(Expressed in US dollars)
Particulars Liquidated Unliquidated Total
PERSONAL SERVICES Office of the Director-General Director-General's Office 41,857.80 41,857.80 Division of Co-ordination of Planning and Liaison 1 130,811.47 130,811.47 Division of Public Information 58,710.43 58,710.43 Total Office of the Director-General 231,379.70 231,379.70 Department of Administration and Finance
Office of the Assistant Director-General . . . 41,446.90 41,446.90 Legal Office 21,518.98 21,518.98 Office of Internal Audit 27,326.17 27,326.17 Office of the Director, Administrative Manage- ment and Personnel 21,807.57 21,807.57 Administrative Management Section . . . . 16,896.93 16,896.93 Personnel Section 56,678.33 56,678.33 Budget Section 52,953.22 52,953.22 Finance and Accounts Section 114,216.62 300.43 114,517.05 Office of Conference and General Services . 158,000.18 - 158,000.18 Total Department of Administration and Finance 510,844.90 300.43 511,145.33
TOTAL PERSONAL SERVICES 742,224.60 300.43 742,525.03
TRAVEL 1 69,387.99 10,265.65 79,653.64
PUBLICINFORMATION - Disseminationand distribution 12,920.69 14,071.93 26,992.62
COMMON SERVICES 1 48,786.49 63,793.58 112,580.07
TOTAL ADMINISTRATIVE SERVICES 873,319.77 88,431.59 961,751.36
1 Including New York Office
- 46 - APPENDIX II
SUMMARY OF OBLIGATIONS INCURRED IN RESPECT OF THE OPERATING PROGRAMME BUDGET
(Part H of the Appropriation Resolution) (Expressed in US dollars)
Appro- priation Purpose of appropriation Annex Liquidated Un liquidated Total section
3.2 Regional Offices 1 492,081.64 82,137.58 574,219.22 3.3 Epidemiological Intelligence Station, Singapore 1 - 34,773.22 57.91 34,831.13 3.4 Advisory and Demonstration Services to Govern- ments 2 1,733,250.49 167,742.991,900,993.48 3.5 Technical Training of Medical and Auxiliary Personnel 2 440,911.78 451,121.35 892,033.13 3.6 Medical Literature and Teaching Equipment . 2 139,110.50 54,863.46 193,973.96 3.7 Technical Services 3 1,074,144.58 142,512.231,216,656.81 3.8 Expert Committees 4 120,897.20 13,236.36 134,133.56 3.9 Supplies to Governments 5 77,083.68 17,725.86 94,809.54 3.10 Common Services (except chapters 3.2 and 3.3)- 231,003.96 179,187.37 410,191.33 TOTAL OPERATING PROGRAMME BUDGET (EXHIBIT II) 4,343,257.051,108,585.115,451,842.16
1 Excluding the cost of publications and epidemiologicalintelligence (" Epidnations ") cables, which is included in chapter 3.7
APPENDIX II - Annex I
SUMMARY OF OBLIGATIONS INCURRED IN RESPECT OF REGIONAL OFFICES (Expressed in US dollars)
Region Office Liquidated Unliquidated Total
1 Office for Africa 4,202.72 2,600.00 6,802.72 2 Regional Office for the Americas 139,825.28 52,748.59 192,573.87 3 Regional Office for South-East Asia 129,429.68 10,229.80 139,659.48 4 Special Office for Europe 23,877.88 80.00 23,957.88 5 Regional Office for the Eastern Mediterranean 150,241.70 9,100.16 159,341.86 6 Temporary Office for the Western Pacific Area . . . 44,504.38 7,379.03 51,883.41
492,081.64 82,137.58 574,219.22
- 47 - APPENDIX II - Annex 2 ADVISORY AND DEMONSTRATION SERVICES (Expressed in US dollars)
Professional and Technical Education HeadquFters Advisor), and Total Particulars Supervisory Demonstration Advisory and Total Services to Demonstration Technical Training Medical All Services Staff Governments Services of Personnel Literatureand (Fellowships) Teaching Equipment
(1) (2) (3) (4) (5) (6) (7)
PART I - HEADQUARTERS SUPERVISORY STAFF Personal Services Office of the Assistant Director-General . 82,550.42 - 82,550.42 - 82,550.42 Division of Communicable Diseases. . . . 108,378.56 108,378.56 - - 108,378.56 Division of Organization of Public-Health Services 170,818.81 - 170,818.81 - 170,818.81 Division of Education and Training Services 81,893.21 - 81,893.21 - 81,893.21 Total Personal Services 443,641.00 - 443,641.00 - - 443,641.00 Travel - All Divisions 76,759.77 -- 76,759.77 - - 76,759.77 TOTAL PART I 520,400.77 520,400.77 - - 520,400.77
PART II - SERVICES TO STATES (A) Region-wide Activities Africa 21,321.84 21,321.84 - 21,321.84 The Americas - 98,130.77 98,130.77 - - 98,130.77 South-East Asia 68,339.92 68,339.92 - 68,339.92 Europe 113,635.67 113,635.67 - - 113,635.67 Eastern Mediterranean 69,649.36 69,649.36 - 69,649.36 Western Pacific 19,187.75 19,187.75 - 19,187.75 Region Undesignated - 153,756.20 153,756.20 - 153,756.20 Grants 112,200.00 112,200.00 - - 112,200.00 Total Region-wide Activities - 656,221.51 656,221.51 - - 656,221.51 (B) Activities in respect of Individual States Afghanistan - 51,974.61 51,974.61 11,333.10 1,321.38 64,629.09 Albania - - - 1,765.18 464.41 2,229.59 Argentina - - 8,000.00 - 8,000.00 Australia - - 8,400.00 90.00 8,490.00 Austria 12,677.32 12,677.32 35,565.80 6,180.72 54,423.84 Belgium - 7,076.79 - 7,076.79 Brazil - - 14,101.94 203.06 14,305.00 Bulgaria - - - 1,142.56 445.29 1,587.85 Burma - 5,680.99 16,131.61 21,812.60 Byelorussian SSR 4,118.99 4,118.99 Cambodia 4,187.94 4,187.94 25.00 4,212.94 Canada 1,500.00 1,500.00 Ceylon 24,605.42 1,418.44 26,023.86 Chile 9,068.67 9,068.67 14,600.00 5,431.03 29,099.70 China 54,297.99 54,297.99 76,779.78 16,204.97 147,282.74 Colombia Costa Rica 1,117.50 1,117.50 6,100.00 1,050.32 8,267.82 Cuba 8,000.00 8,000.00 Cyprus 680.05 680.05 Czechoslovakia 750.77 750.77 2,003.94 10,280.27 13,034.98 Denmark 17,003.86 17,003.86 13,566.91 3,942.83 34,513.60 Dominican Republic Ecuador 10,413.15 10,413.15 5,000.00 6,463.69 21,876.84 Egypt 41,094.71 41,094.71 24,257.09 5,655.58 71,007.38 El Salvador 33,799.77 33,799.77 2,335.14 36,134.91 Ethiopia 16,359.11 1,751.46 18,110.57 Fiji Islands 4,500.00 4,500.00 Finland 5,944.72 5,944.72 32,598.62 4,522.03 43,065.37 France 5,944.71 5,944.71 22,213.58 1,090.71 29,249.00 French Congo 1,150.00 1,150.00 French Equatorial Africa 1,000.00 1,000.00 French Somaliland Goa 3,614.15 3,614.15 Gold Coast 3,000.00 3,000.00 Greece 8,066.07 8,066.07 9,291.27 9,620.80 26,978.14 Guatemala 4,085.00 4,085.00 Haiti 39,510.77 39,510.77 9,577.78 1,396.86 50,485.41 Honduras Hongkong 2,367.36 2,367.36 Hungary 99.87 7,110.96 7,210.83 Iceland 2,865.43 2,865.43 India 165,809.03 165,809.03 53,525.25 9,123.45 228,457.73 Indonesia, Republic of Iran 23,523.60 23,523.60 32,424.64 2,613.56 58,561.80 Iraq 4,284.00 4,284.00 8,863.98 1,598.11 14,746.09 Ireland 2,657.83 2,657.83 Israel 37,063.32 37,063.32 12,244.97 4,206.26 53,514.55 Italy 1,333.57 1,333.57 53,585.89 2,543.58 57,463.04 Jamaica 3,000.00 3,000.00 Jordan, The Hashemite Kingdom of the 6,540.01 2,753.20 9,293.21 Korea 46,853.44 46,853.44 3,524.00 2,171.12 52,548.56 Laos 25.00 25.00 Lebanon 10,936.23 10,936.23 14,379.41 1,625.00 26,940.64 Liberia 557.00 557.00 Luxembourg Mexico 13,082.61 3,575.02 16,657.63 Monaco 50.00 50.00 Morocco 1,350.00 1,350.00 Professional and Technical Education Advisory and Total Headquarters Demonstration Advisory and Total Particulars Supervisory Technical Training Medical Staff Services to Demonstration All Services Governments Services (oFfell=1:) TeLaictleguÉequignident
(1) (2) (3) (4) (5) (6) (7)
Netherlands 7,723.48 7,723.48 11,745.40 523.02 19,991.90 New Zealand 3,121.64 189.22 3,310.86 Nicaragua - - - Nigeria - - 6,650.00 6,650.00 Norway 21,696.84 585.90 22,282.74 Pakistan 24,702.34 24,702.34 13,553.03 6,988.31 45,243.68 Panama - - - - Paraguay 5,500.00 5,500.00 Peru 9,050.00 9,050.00 Philippines - 20,671.94 225.00 20,896.94 Poland 11.79 11.79 2,061.43 3,605.64 5,678.86 Portugal - 5,153.53 100.00 5,253.53 Roumania - - - - Saudi Arabia 4,734.68 119.23 4,853.91 Solomon Islands 4,500.00 4,500.00 Southern Rhodesia - - 1,200.00 1,200.00 Sweden 6,528.86 6,528.86 15,502.67 22,031.53 Switzerland - - 1,547.80 1,547.80 Syria 10,936.23 10,936.23 10,175.10 871.48 21,982.81 Thailand 29,929.63 29,929.63 31,220.46 6,760.96 67,911.05 Turkey 38,533.01 38,533.01 11,986.61 2,442.04 52,961.66 Ukrainian SSR - - 17,292.02 17,292.02 Union of South Africa - 50.00 50.00 Union of Soviet Socialist Republics. . - United Kingdom (Metropolitan area) . 8,872.98 8,872.98 United Kingdom (Eastern Mediterranean area) - 1,602.77 1,602.77 United States of America - 35,122.61 - 35,122.61 Uruguay - 7,000.00 1,808.15 8,808.15 Venezuela 13,300.00 128.71 13,428.71 Viet Nam 4,151.91 4,151.91 - 25.00 4,176.91 Yugoslavia 16,198.20 16,198.20 58,456.79 12,559.66 87,214.65 Emergency medical treatment for Fellows - 1,149.31 - 1,149.31 Total Activities in respect of Individual States 724,371.20 724,371.20 892,033.13 193,973.96 1,810,378.29
TOTAL PART II - 1,380,592.71 1,380,592.71 892,033.13 193,973.96 2,466,599.80
TOTAL ALL PARTS 520,400.77 1,380,592.71 1,900,993.48 892,033.13 193,973.96 2,987,000.57 APPENDIX 1.1 - Annex 3
SUMMARY OF OBLIGATIONS INCURRED IN RESPECT OF TECHNICAL SERVICES
(Expressed in US dollars)
Particulars Liquidated Unliquidated Total
CENTRAL TECHNICAL SERVICES Personal Services Office of the Assistant Director-General . 33,355.43 - 33,355.43 Division of Epidemiological Services . . . 174,074.67 371.92 174,446.59 Division of Health Statistics 76,330.82 - 76,330.82 Division of Therapeutic Substances . . . . 58,111.17 1,546.00 59,657.17 Division of Editorial and Reference Services 322,941.06 234.48 323,175.54 Total Personal Services 664,813.15 2,152.40 666,965.55
Travel - All Divisions 27,408.63 3,053.41 30,462.04 Acquisition of Library Books 14,564.90 2,100.00 16,664.90 Publications 58,891.05 40,337.37 99,228.42 TOTAL CENTRAL TECHNICAL SERVICES 765,677.73 47,643.18 813,320.91
OTHER TECHNICAL SERVICES Grants 52,306.38 56,553.86 108,860.24 Tuberculosis Research Office, Copenhagen . . 234,293.86 31,465,27 265,759.13 Epidemiological Telegraphic and Broadcasting Services Geneva 8,815.08 713.46 9,528.54 Alexandria 3,857.34 479.49 4,336.83 Singapore 1,830.75 168.51 1,999.26 Epidemiological Study-Groups 7,363.44 5,488.46 12,851.90 TOTAL OTHER TECHNICAL SERVICES 308,466.85 94,869.05 403,335.90
TOTAL ALL TECHNICAL SERVICES 1,074,144.58 142,512.23 1,216,656.81
- 51 - APPENDIX II - Annex 4
SUMMARY OF OBLIGATIONS INCURRED IN RESPECT OF EXPERT COMMITTEES (Expressed in US dollars)
Committee Liquidated Unliquidated Total
Antibiotics 2,214.66 2,214.66 Biological Standardization 3,665.11 85.00 3,750.11 Brucellosis (Joint with FAO) 6,926.52 2,255.00 9,181.52 Drugs Liable to Produce Addiction 5,087.52 5,087.52 Epidemiology and Quarantine 8,045.32 920.00 8,965.32 Legal Sub-Committee 3,409.92 1,031.00 4,440.92 Health Statistics 2,949.27 - 2,949.27 Cancer, Registration of Cases of 1,737.41 1,737.41 Hospital Statistics 2,001.69 2,001.69 Stillbirth and Abortion, Definition of. . . . 2,296.83 2,296.83 Insecticides 5,030.23 2,672.23 7,702.46 Malaria 4,569.38 1,667.01 6,236.39 Maternal and Child Health Prematurity 3,623.28 3,623.28 School Health Services 4,077.71 90.00 4,167.71 Mental Health 6,039.17 72.00 6,111.17 Alcoholism 4,570.39 16.74 4,587.13 Nursing 6,394.41 - 6,394.41 Nutrition (Joint with FAO) Malnutrition (Working party) 1,602.94 80.00 1,682.94 Occupational Health (Joint with ILO) . . . . 2,855.96 2,855.96 Professional and Technical Education 5,789.31 400.00 6,189.31 Public Health Administration 1,225.17 664.19 1,889.36 Rabies 6,099.13 350.00 6,449.13 Tuberculosis 4,726.70 257.00 4,983.70 Unification of Pharmacopoeias 15,318.61 182.00 15,500.61 Venereal Infections and Treponematoses Serology and Laboratory Aspects 4,132.44 63.67 4,196.11 General charges 6,508.12 2,430.52 8,938.64
120,897.20 13,236.36 134,133.56
- 52 - APPENDIX II - Annex 5
SUMMARY OF OBLIGATIONS INCURRED IN RESPECT OF SUPPLIES TO GOVERNMENTS (Expressed in US dollars)
States Liquidated Lin liquidated Total
Afghanistan 9,434.76 260.60 9,695.36 Ethiopia 4,913.58 324.10 5,237.68 Finland 7,107.24 4,506.60 11,613.84 India 25,028.33 25,028.33
Jordan, The Hashemite Kingdom of the . . . 76.47 6,495.78 6,572.25 Monaco 6,000.00 6,000.00 Portugal 4,048.93 4,048.93 Thailand 15,972.99 788.71 16,761.70 Yugoslavia 4,501,38 5,350.07 9,851.45
77,083.68 17,725.86 94,809.54
APPENDIX III
CUMULATIVE STATEMENT OF ALLOTMENTS ISSUED IN RESPECT OF FELLOWSHIPS FROM FUNDS PROVIDED BY UNICEF (Expressed in US dollars)
States 1949 1950 Total
Austria 10,000.00 10,000.00 Ceylon 48,000.00 48,000.00 France 17,000.00 17 000.00 Greece 500.00 500.00 Hongkong 20,000.00 4,000.00 24,000.00 India 58,410.00 55,090.00 113,500.00 Indonesia, Republic of 33,950.00 18,350.00 52,300.00 Malaya 6,490.00 30,110.00 36,600.00 Pakistan 14,400.00 25,150.00 39,550.00 Philippines 46,560.00 440.00 47,000.00 Singapore 27,570.00 15,570.00 12,000.00 Taiwan (Formosa) 8,000.00 8,000.00 Thailand 23,860.00 6,740.00 30,600.00 United Kingdom territories 600.00 600.00 TOTAL DIRECT ALLOTMENTS TO STATES 231,240.00 208,410.00 439,650.00 Medical reserve 2,140.00 2,140.00
TOTAL 233,380.00 208,410.00 441,790.00 - 53 - APPENDIX IV
SUMMARY OF ARREARS OF CONTRIBUTIONS AND ARREARS OF ADVANCES TO THE WORKING CAPITAL FUND DUE BY STATES AT 31 DECEMBER 1950 (Expressed in US dollars)
Arrears of contributions Due to Working Capital Fund Netcredit (Schedule E) balances Total States 1950 additional carried arrears 1948 budget 1949 budget 1950budget assessments TM a l forwardto outstanding (Schedule C) (Schedule B) (Schedule A) (Schedule H, 1951 Annex 2) General Fund Special Fund
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
PART I - ACTIVE MEMBERS Afghanistan - 679.80 - 679.80 - 679.80 Argentina 40,739.64 88,959.00 130,333.00 - 260,031.64 71,114.00 - 331,145.64 Australia - 66,273.50 - 66,273.50 - 66,273.50 Bolivia 1,443.58 - 4,025.00 5,870.00 11,338.58 3,464.42 - 14,803.00 Brazil 59,845.64 - 59,845.64 - 59,845.64 Chile 9,855.42 31,703.00 - 41,558.42 6,216.21 - 47,774.63 Costa Rica 4,948.00 - 4,948.00 1,471.29 - 6,419.29 Cuba 5,054.04 - - 20,548.00 25,602.04 12,126.96 - 37,729.00 Dominican Republic . . 3,512.00 - 3,512.00 690.80 - 4,202.80 Ecuador 3,741.08 3,741.08 1,765.15 - 5,506.23 Egypt - - 174.00 - El Salvador 679.80 - 679.80 - - 679.80 Ethiopia 1,132.33 - 1,132.33 - 1,132.33 Finland 9,949.00 - 9,949.00 1,956.77 - 11,905.77 1 Guatemala 866.15 2,415.00 3,523.00 6,804.15 2,078.85 8,883.00 - - 1 Haiti 9.00 ------1 Honduras 2,935.00 - 2,935.00 1,471.29 - 4,406.29 Indonesia, Republic of . - 12,813.00 12,813.00 - 12,813.00 1 Iran 31,604.00 - 31,604.00 6,216.21 - 37,820.21 11,705.00 2,302.67 14,007.67 Iraq . . . 11,705.00 - - Ireland - - - - 79.00 Israel 2,935.00 5,285.00 8,220.00 - - 8,220.00 Italy 8,805.00 147,945.00 - 156,750.00 29,007.64 - 185,757.64 Korea 2,935.00 4,947.00 7,882.00 1,601.00 - 9,483.00 Laos 2,935.00 2,935.00 1,602.00 - 4,537.00 Mexico 30,593.00 - 30,593.00 - 30,593.00 Nicaragua - 853.00 853.00 - 853.00 Paraguay 722.29 - 4,948.00 - 5,670.29 1,602.00 - 7,272.29 Peru 9,661.00 14,090.00 23,751.00 6,626.33 - 30,377.33 Philippines - - 64.00 - Portugal 5,409.78 -- 5,409.78 - 5,409.78 Syria 8,194.00 - 8,194.00 1,611.87 - 9,805.87 United States of America - - 1,150,930.59 - 1,150,930.59 - 1,150,930.59 Uruguay 3,176.88 - 21,772.00 - 24,948.88 7,047.00 - 31,995.88 Yugoslavia - 4,531.34 - 4,531.34 - 4,531.34 TOTAL PART I 52,002.58107,619.421,755,335.86 70,864.001,985,821.86159,972.46 - 326.002,145,794.321
PART II-INACTIVE MEMBERS Albania - 2,004.00 2,935.00 - 4,939.00 576.17 - 5,515.17 Bulgaria 3,118.77 6,812.00 9,980.00 - 19,910.77 2,142.00 - 22,052.77 Byelorussian SSR . . . 4,771.47 10,418.00 15,265.00 30,454.47 8,329.00 - 38,783.47 China 132,129.12288,515.00 422,702.00 - 843,346.12230,640.00 - - 1,073,986.12 Czechoslovakia . . . . - 39,927.00 63,406.00 - 103,333.00 12,431.42 - 115,764.42 Hungary 4,404.21 9,617.00 14,090.00 28,111.21 4,588.00 32,699.21 Poland - 45,681.00 66,928.00 - 112,609.00 13,122.22 - 125,731.22 Roumania 15,857.00 24,658.00 - 40,515.00 4,834.61 - 45,349.61 Ukrainian SSR . . . . 18,534.99 40,472.00 59,296.00 - 118,302.99 32,353.00 - 150,655.99 Union of Soviet Socialist Republics 139,652.10304,945.00 446,772.00 - 891,369.10243,773.00 - - 1,135,142.10 TOTAL PART II302,610.66764,248.001,126,032.00 - 2,192,890.66552,789.42 - 2,745,680.08
PART III-NON-MEMBERS Colombia 6,353.76 - 6,353.76 - 1,150.24 - 7,504.00 Panama 866.15 - - 866.15 - 156.85 - 1,023.00 TOTAL PART III 7,219.91 - - 7,219.91 - 1,307.09 - 8,527.00
TOTAL ALL PARTS361,833.15871,867.422,881,367.86 70,864.004,185,932.43712,761.88 1,307.09 326.004,900,001.40
1 NOTE :Further payments amounting to$1,227,106.08 were receivedbetween 1 January and 28 February 1951,reducing the arrears of Active Members from $2,145,794.32 to $918,688.24.