UNITtD NATIONS
WO)ItLD HEALTH ORGANIZATION
NATIONS UNIES
ORGANISA11ON MONDIALE DE LA SANTÉ
A/7
23 June 1948 FIRST WORLD HEALTH ASSEMBLY
12.2,5,
PROPOSED FINANCIAL REGULATIONS (Note by the Secretariat)
In order to facilitate consideration of the proposed provisional financial regulations (Off.Rec.WHO 10,34), there has been prepared the accompanying working paper, in which the regulations proposed for the World Health Organization are set out alongside the corresponding
r.
regulations adopted by the General Assembly of the United
Nations at its most recent session.
Those provisions of the United Nations regulations which are not reproduced in the WHO regulations are
enclosed in brackets, thus:
( ).Those provisions of
the WHO regulations which do not appear in the United
Nations regulations are underscored.
PROVISIONAL FINANCIAL REGULATIONS For the
WORLD HEALTH ORGANIZATION
SCOPE AND APPLICATION
Regulation 1
23 June 1)48 Page 2
-These regulations shall be cited as the Provisional Financial Regulations. They shall become effective as from the date of their approval by the World Health Assembly (hereinafter referred to as the Health Assembly.)
Regulation 2
These regulations shall govern the financial administration of the World Health Organization.
Regulation 3
The financial year shall be the calendar year, 1 January to 31 December. .
THE BUDGET Regulation 4.
The Director -General shall submit to the regular annual session of the Health Assembly estimates fo: the following financial year.
He may also submit such supplementary estimates as may be deemed necessary for the current financial year.
üf7
23 June 1948 Paa;e 3
Regulation 6
The estimates submitted to the General Assembly shall be divided into parts, sections and chaoters, and shall be accompanied b ;:
( ) a detailed statement of the estimated expenditure provided for under each chapter and each item of a chapter;
(b) a statement of the estimated miscellaneous or other income under appropriate headings;
(c) an explanatory statement with regard to the expenditures proposed in connection with new activity or any extension of an existing activity;
(d) a statement of the estimated expenditure of the current financial dear, and the expenditures of the last com.letod financial ,fear;
((e) an information bullets of the thereof as the useful.)
annex containing she budgets or proposed specialized agencies, or such summaries Secretary -General may deem apropriate and
Regulation 7
The estimates shall be submitted to the(Advisor;, Committee on Admiiiistrative and Budgetar, Questions (hereinafter referred to as the "Advisory Committee ") at least twelve aces _rior to the openinig of the an.;ual session of the General Assemble. The shall be examined by the (Advisor., Comnittc:.,) which shall )reparu a report thereon.
The estin .tas, together Ath the (Committee's) report, shall be trans- mitted to all :ambers at least five weeks prior to the opening of the regular an._ual session of the Genera Assembly.
Regulation 8
Supplementar_ estimates shall be submitted to the (Advisory Committee) for examination and report.
Regulation 9
The estimates and the reports .f the (Advisor Committee) thereon shall be submitted to the General Assembly and referred., to the
(AdministrAtive and Budget,ar ) Committee of the General Assembly for consideration and report to the AsseMbly.
Regulation 10
All a2propriations shall re wire a (two- thirds) majorit, oí the (General) Assembly in accordance with the .,rovis_ons of (Article lay paragraph 2, of the Charter of the United irationc. )
Regulation 11
The adoption of the budget shall constitute an authorization to the Socrétary- General to incur obligations and make expenditures for the purposes for which appropriations have boon voted and up to the amounts so voted.
A/7
23 June 1948 Page
Regulation 10 (Cont'd)
The appropriations shall be available for obligations in respect of goods supplied and services rendered in the financial ear to which the appropriations relate.
The Director -General shall make allotu_nts in writing from the a _oro_ori<ations as voted by the Health Assembly and under such further sub -headings as a p_ oar appropriate and necessary, before obligations are incurred thereunder.
TR:=.iJSFERS :1TYIN APPROPRIATIONS Regulation 11
Transfers b,- the Director -General within the total amount appropriated under the estimates may be . mado to the extent permitted b the ter ms of the budget resolution adopted bd the Health Assor.bl. .
AV.i1LrBI1.iIT I 02 A '.. ROPR11iT IONS AT ,HL; V iC-i ( ^ :11_+iC1_L Z,r R
Regulation 12
kopropri ations shall remain available to the xtont that they are reçuired to meet the outstanding obligations as at 31 December represented by ;roods supplied and services rendered up to and including that date.
Regulation 13
The balance of . r_)ropriations shall be surrendored in accordance with the provisions of regulation 16. 3utstandin[. o'. lig ations not represented by goods su ;:l.ied or services rendered.. up to and including 31 December shall be a charge to the :appropriations o_ _ t`_he succeeding ear.
PROVI 01' 2'JNDS
Regulation 14
The appropriations, subject to the ^.G justments to be effected in accordanoe with the provisions of Regulation 16, shall be financed by con - trioutions from members accordin to t he scale of assessments determined b, the Health Asseribly. Pending the receipt of such contributions, the
a jropria os ons may be 2 inanccc from the dorki ng Capital Fund.
Regulation 15
The Health Assembly shall determine the amount of the Working Capital Fund and any sub -division thereof.
A/7
23 Juno 1948 Pago 5 .
Regul:-.tion 17
In tho asocs :,ent of the contributions of *Mere there sh :11 bo a:.just_.ionts to the a;iount of hc a'pprorriations arorov , by the General
Ass-: :b1, for the fol owing financial year in
res_
cet of:(a) eu.1cnont ar,' ajYîrOpriations for which contributions have not proviou:;l boon assessed un the ianberu;
(b) ost_natod miscellancous incono for the finalci%1 year to which tho wropri ations rcl-.te;
(o) miscellaneous incono of former earo credit has not provious1; boon taken into account, :nd dc_ici,.ncics in osti atcd income which was ;rcvi.?uel tr ..:on into :-:ccou!it;
(d) contributions resulting fro-i the adni s on of 'new m.Dmbors under the provisions of reul-.t:ion 39;
(o) :m; bc.1 nco of the aypropriations of the last completed financial
;car L;urrendorod under roulatipn 14.
Regulation 18
After the Gencral Assembly has adopted tho budget and determined the : ::count of the 'Working Capital bind and its sub -divisions; the Secretary - Goi.era1 shall;
(a) tr- .emit ".11 relevant documents to a mbors;
(b) inform Embers of their commitments in respoct of annual contributions and of e4v nces to the Working Capital Fund;
(c)
rc:iuost then to resit their contributions and an; advances to the Working Capital Fund.Regulation 19
Nov ** bcrd.shall bo roquired to make a contribution for the ;oar in which tiho.), arc first ^:imittod and an advanco to the ;forking Capita. . Fund, ai ratos to be determined by the (lonoral Assonbly.
Rogulation 20
Annual contributions and advances to the Working Capital Fund shall be assessed and paid in the currency of the State in which tho United Nations has its headquartors.
Regulation 21
i'::y:.ionts nado by a a ber shall bo applied first as a credit to the ';ordo Cc.pital Fund and thon to the contributions duo in the order in which
wseassed.
A/7
23 June 1948 Page 6
SUSTODY
OF FUNDS Regulation 21The Director -General shall designate the bank or banks in Which the funds of the Organization shall be kept.
INTERNAL CONTROL Regulation 22 The Director -General shall:
(a) establish detailed financial rules and procedures in order to ensure effective financial administration and the exorcise of economy;
(b) cause an accurate record :to be kept of all capital acquisitions and all supplies purchased and used;
(c). render to the auditors with the accounts a statement as at 31 December of the financial year concerned, showing the supplies in hand and the assets and liabilities of the Organization,
together with a statement of losses of cash, stores and other assets written off under regulation 25; .
s
(d) cause all payments to be made on the basis of, supporting vouchers and other documents s:hich ensuTC that the services or commodities have been'received wild' that payment has not -árcviouslj bcon made;
(o) designate the officials who may receive monies5 incur obligations
4
End make payments on behalf of the :Torld Health Organization;
(f) maintain an internal financial control which shall provide for an effective current examination or review of financial transactions in order:
(i) to ensure the regularity of the receipt, disposal and custody of all funds and other financial resources- of the Organization;
to ensure the confoiity óf all expenditures with th3 appropriations or other financial provision voted by the Assembly;
(iii) to obviate any nnBconomic use of the resources of the Organization.
A/7
23 June 1943 Page 7
Regulation 25
No contract, agreement or undertaking; of any nature,
involving a charge against the United Nations exceeding 3100 (U.á.) shall be entered into, or have any force or effect, unless:
(a) credits aro reserved in the accounts to discharge any obligation which may come in course of payment in the financial year under such contract, a :'rooment or undertaking;
(b) the charge is a proper one ^inst the United Nations;
and
(c) proof has boon provided that the service is for the benefit of the United Nations and the cost thereof is fair and reasonable.
The Board of Auditors shall draw the attention of the
General Assembly to any case where, in the opinion of the Board, any charge has boon improperly made or was in <al ;r wry irregular.
Regulation 26
The Secretary -General may make such cx :;ratia payments as ho dooms to be necessary in the interests of the United Nations, provided that a statement of such payments shall be submitted to the General Assembly with the annual accounts.
Regulation 27,
The Secret r. -General may, after full investigation, .uth. rizc the writing off of losses of cash, stores and other assets, subject to the requirements of regulation 24(c).
Regulation 28
Tenders for equipment, supplies and other requirements shall be invited by advertisement, except where the
Secretary-General dooms that, in the interest of the United Nations a departure from the rule is desirable.
NB ACCOUNTS
Regulation 29
The accounts of the Organization shall be ho2t in (the) currency (of the State in which the United :.: ~.tions has its headquarters, provided however that the local
accounts of branch offices may be maintained in the currency: of the country in which they are situated) .
Regulation 30
7h re shall be established one cash control record shall be recorded all cash receipts accruing to tho
o__fit of the Organization. 'The cash control record s_..__ to t.1.ivided into such subsidiary receipts
cla ,,i..ieations as may be deemed necessary°.
Rc,ul ation 29
A/7
23 Juno 1948
P:7.37 c 8.
Cash shall be deposited in one or more accounts as rouired;
branch accounts, or special funds which involve separation of cash assets, shall be esta blishod as ch arsos to the cash c ntrol record under apropriato re lations as to objects, purpose and limitation of suc', accounts and funds.
Rcaul ation 30 The accounts shall consist of (a) Bu<<cot acc,iunts sáowince
(i) Oriainal approliriations;
(ii) Appropriations liter modification by any transfers, ca.rriod out in accordance with the px+ovisions of Reculation 11;
(iii) Credits, if any, other than appropriations made avail- able by the Health Assembly;
(iv) Allotments made;
(v) 0bliaations incurred;
(vi) Expond itures.
(b) a cash account w'_lovrinc all C:71611 rcccii.;ts and actual wis- burso::ient s ...adc;
(c) separate aecouilt:, f:r the ',irorkin C.=,pit^1 Fund, its sub- funi~s, c.nLL any other 2un1 whic.. ma.,: bo established;
(d) pro'pert, records s'_,..) ,.nc;
(i) capital acLyuisitions and disposals;
(ii) equipment anü supplies purchased, used, an on hand;
(o) such records as will provide f.or a statement of assets and liabilities for each fund at 31 December o each financial ;oars
Recula.tion 31
The accounts shall be submitted b; the Director-General to the eternal auditors by 31 I_o.rch f olloz7ina the end of the financial ,ear.
r /
7 --
- 23 Julzo 1948 9
A2..`0: iV1'I.ENT OF EXTERNAL 'iUDITORS
Rociulation 34
(A Board of three auditors, each of vthon shall be the Aiditor- Goner l (or officer holdinL o :uivalent title) of a amber Government, shall.be ap2ointod by the General Assembly as external auditors of tho accounts of the Unites: N : tions and of such specializod a oncios as shall have a;;roed thereto.) Tho e. pointricnts shall bo made (in tho following manner, and) subject to tho following ,.,rovisions:
((a) in 1947, and ovor;> oar thcro^.fter, the General A;, sombly at its roLul.r session shall afpoint an Auditor to t -;co offico from tho lst of Jule to the
fol'owin.,
;oar an;. to torvo for eriod of three .oars;(b) the auditors in office shall constitute the Bord of Auditors, Which shall scloct its own ch.ir:.i an and adopt its own rulos of procedure;)
(o) tho Board, subject to the bud etaxJ provision made bf the General Assonbls- for the cost of audit, and after consultation with the ( Advisory Committee on Administrative and Budget ary
Q,uefitione) relativo to the scopo of tho audit, na;; conduct the audit, .sum jest to the ï,rovisions of this riaulation, in such manner as it thinks fit and may ens ago commercial public auditors of international roputo;
((d) if any member of the Board ceases to hold the national office described in the openin,, parac;ra;.:h of this gpsgtilation, .ho shall be replaced by Ills successor in the national offico described;)
(e) tha Boars: of Auditors shall submit its report, to ;et hor with the certified accounts and such other statemonto as it thin:c4
necessary, to the General Assembly to be available to the (Advisory Committee on Adm'.nistrativo and Bud; otar :zuostions) not later than 1 Juno followinG tho end of the financial year to which tho aocounts relato. The (Advisory Committee) shall forward to the General
Assembly its -oomments, if any, on the audit report;
(f) tho audit shall be carried out by the Board of Auditors subject to the requiromonts of the General rssombl.; 'as established byy
Resolutions thereof.
TRUST AND OTHER S: SCI AL FUNDS Ro;;ulati on 35
Appropriate separate accounts shall be maintained for Trust Funds and other special funds for the _.purposo of accountinz for unclataed monies, nonios rocoivod and hold in suspenso, andfor projs.ats where tho trans-
actions involve a cycle of operations. The -?urposc and limits of oach Trust or other special fund established shall be clearly dofined by i;o appropriate authority.
ti
23 Juno 1948 Paso 10
IN V EST_.irïd T S
RcGulation 34
The Director- General may make short -term investments of monies which are not needed for immediate requirements and shall inform
the Bocrd periodically of the invest ments.:rhich he has made.
ñeGulation 35
Income from investments of the T7orkinc Capital Fund -shall be accounted for as miscellaneous income.
:Dee m° from investments of the staff Provident Fund shall be held in the fund for ultimate credit to the Pension Fund.
DELEGATION Ol AUTHORITY
?teculation 36
The Director -General, by virtue of the authority vested in him as the chief technical and administrative officer of the Or; anization, may delegate to other officers of the Orsanization such of his powers
as he considers necessary for the effective implementation of these 'soul.at_ons.
Pccula ti on 37
In caso of doubt as t. the meaning of any of. rho f oroGoing 2ogul.ations, the Director -General is authorized to rulo thereon, subject to confirmation b. the rulin of the Board at its next meetinG.
UNITED NATIONS
PROVISIONAL FINANCIAL REGULATIONS For
1948
SCOPE AND APPLICATION
Regulation 1
Thsc r ulations (are established in accordance with the provisions of Rule 37 of the Provisional Rules of Procedure and) shall be cited as the Provisional Financial Regulations. They shall become effective as from the date of their approval by the (General) Assembly.
Regulation 2 -.
These regulations shall govern the financial administration of the (United Nations, including the International Court of Justice.)
Regulation 3
(jse re ulations shall apply to the financial administration of the Specialized Agencies to the extent provided in agreements entered into between the Specialized Agencies and the United Nations.)
THE FIN4NGIAL YEAR Regulation 4.
The financial year shall be the calendar year, 1 January to 31 December.
THE BUDGET Regulation 5
The Secretary- General shall submit to the regular anival session of the General Assembly estimates for the following finanh'da.l year.
He may also submit such supplementary estimates as may bJ deemed necessary for the current finánoial year.
(The estimates of the International Court of Justice shall be prepared by the Court, in consultation with the Secretary- General, and shall be submitted to the General Assembly by the Secretary - General, together with such observations as he may deem desirable.)
w
Regulation 5
The estimates submitted to the Health Assembl, shall be divided into parts, sections and chapters; and shall be accompanied by:
(a) a detailed statement of the estimated expenditure provided for under each chapter and each item of a chapter;
(b) a statement of the estimated miscellaneous or other income under appropriate headings;
(o) an explanator statement with regard to the expenditures proposed in connection with and now activity or and extension of an existing activity;
(d) a statement of the estimated expenditure of the current financial
;;ear, and the expenditure of the last completed financial Lear.
Regulation 6
The estimates shall be submitted to the Executive Board, or its dui,;
authorized representatives (hereinafter referred to as the "Board ") at least thirteen or fourteen weeks prior to the opening of the annual session of the Health Assembl,. They shall be examined ty the Board, which shall prepare a report thereon. The estimates, together with the Board's report, shall be transmitted to all Members at least six weeps prior to the Opening of the annual session of the Health Assembly.
Regulation 7
áupplementar:; esti.eiates shall be submitted. to the Board for examination and report.
Regulation 8
The estimates and ro.ports of the Board thereon shall bo submitted to the r ealth Assembly and referred to the ;,,iropriate Committee of the Health Assembly for consideration and report'to the Health Assembly.
+
R.e(,ulwtion 9
All appropriatibns.shall require a majority of the Health Assembly in accordance with the provisions of Article 60b of the Constitutión of the World Health Organization.
Regulaticn 10
The adoption of the budget shall constitute an authorization to the Director -General to incur obligations and make expenditures for the purposes for which appropriations have been voted and up to the amounts so voted.
Regulation 11 (Cont'd)
The a_,propriations shall be available for obligations in respect of goods supplied and services rendered in the financial oar to which the appropriations relate.
The Secretary-General shall a:o a:.lotuonts in writing. from the appropriations as voted b the General lssembl, and under such further sub -headings as .ma a :pear a= propriate and necessar. , before obligations are incurred thereunder.
Tñ.IiJSFF,RS ; ITHIIV .L'2RORI,LTIOIVS
Regulation 12
Transfers b the Secretar ; -General within the total amount appropriated under the estimates ma; be made to the extent per:_:itted by the terms of the buduet resolution adopted : the General Assembl, .
rl.VAILABILiT I CF 1.7:: ROPRI_,TIOîúS AT TH3 CLOS: C_` =ivCI`:L .:LAR
Regulation 13
Appropriations shall romain available to the extent that the are roccuired to meet the outstanding obligations as at 31 December represented by Goods supplied and services rendered up to and includin,, that date.
Regulation 14
The balance of appropriations shall be surrendered in accordance-- with the provisions of Regulation'17. Outstanding- obligations not represented by goods supplied or services rendered up to ',"tnii including 31 December shall be a char:e to the -..:_.proÿ)ri ations iJ'i' i,he suce ediii<<;;
:oar.n
v `
PROVISIOR Or FUNDS Regulation 15
The appropriations, subject to the adjustments to be effected in accordance with the provisions of Regulation 17, shall be iinaneed by contributions from Ikmbers according to the scale of assessments
determined by the General Assembla;. Pending the receipt of such con- tributions, the appropriations mt% be financed from the Working Capital Fúnd.
RegulP.tion 16
The General Assembly shall determine the amount of the Working Capital Fund and any sub- divisions thereof.
:Regulation 16
in the
^s,
cssr:ICnt o2 tho contributions o2 neubcrs, there shall be adjust.:antú to the 'amount o_ the _ropri ations aprovo:ï 'hi the Health Assembld :or the followin;; =_inaizcir;l ear in res::ct of:(a) supDlomci.tar,; _prol,ri^,tionti 2o2 '_:c'î co:.tributions h:Lve :.ct provlousl, been assessed on the rii.:rnbers ;
(b) cstii::ted miscellaneous incoo _iiiancial _ ar to which thc prep ri:.t i ons rc1 7.t c;
(c) miscellaneous income of former :cars for Which credit has not previously boon taken into account and deficiencies in estimated income which was previously taken into account;
(d) contributions resulting from the admission of new embers under the provisions of regulation 18;
(c) any balance of the a_onropriations of the last completed financial year surrendered under regulation 13.
Rojal tion 17
After the Health Assembly has adopted the budget and determined the amount óf the Working Capital Fund and its sub- divisions, the Director - General shall:
(a) transmit all relevant documents to mDribors ;-
(b)
inform m tubers of their commitments in respect of annual contributions and of adinncca to t.:.c ''forking Capital Fund;(e) request them to remit their contributions and any advances to the Working Capital Fund.
Regulation 18
K tubers shall be required to make a contribution for the year in which their membership becomes ef_:ectivo, and an advance to the Working Capital Fund, at ratos to' be determined by the Health Assembly.
Regulation 19
(The drafting of this regulation, which should lay down the currency car' currencies. in which annual contributions and advances to the Working Capital Fund shall be assessed and paid, has been loft for decision by the First Health Assembly, presumably-after the site of the Headquarters has been determined.)
Regulation 20
.
Payments made by a lai.mber shall be applied first as a credit to the,Working Capital Fund and then to the contributions due in the orderin
which the rumber was assessed.Regulation 22
(States which are not !ambers of United Nations but which become
parties to the Statute of the International Court of Justice shall contribute to the expenses of the Court in amounts as may be determined by the General Assembly. Such amounts shall be taken to account as miscellaneous income.)
CUSTODY OF FUNDS Regulation 23
The Secretary- General shall designate the bank or banks in which the funds of the Organization shall be kept.
IiTERî3kL CONTROL Regulation 24 The Secretary-General shall:
(a) establish detailed financial rules and procedures in order to ensure effective financial administration and the cxorcide of economy;
(b) cause an accurate record to be kept of all capital acquisitions and all supplies purchased and used;
(c) render to the sulitors with the accounts a statement as
at 31 December of the financial year concerned, showing the supplies in hand and the assets and liabilities of the organization together with a statement of losses of cash, stores and other assets written off under Regulation 27;
(d) cause all payments to be made on the basis of supporting vouchers and other documents which ensure that the services or commodities have been received and that payment has not previously been made;
(e) designate the officials who may receive monies, incur obligations and make payments on behalf of the United Nations;
(f) maintain an internal financial control which shall provide for an effective current examination or review of financial transactions in order:
(i) to ensure the regularity of the receipt, disposal and custody of all funds and other financial resources of the Organization;
(ii) to ensure the conformity of all expenditures with the appropriations or other financial provision.voted by the General Assembly; '
(iii) to obviate arty- uneconomic use of the resources - of the Organization:.
Regulation 23
No contract, agreement or undertaking of any nature involving a charge against the '"jorld Health Organization exceeding ;100 (11.3.) shall be entered into, or have any force or effect, unless;
(a) credits are reserved in the accounts to discharge any oblig :tion which nay como in coúroo of payment in
the financial year under *Lich contract, agreement or undertaking;
(b) the charge is a proper one against the World Health Organization; and
(c) proof has boon provided that the service is for the benefit of the World Health Organization and the coot thereof is fair and reasonable.
The szternal editors shall draw the attention of the :assembly to any case whore, in their opinion, any charge has been improperly made or is in any way irregular.
Regulation 24
The Director -- General may make such ox gratin payments as' he deems to be necessary in the interests of the ¡orld Health
Organization, provided that a statement of such payments shall be submitted to the _ssonbly with the annual accounts.
Regulation 25
The Director -General may, after full investigation,- authorize tac, writing off of losses of cash, stores and other
assets, subject to the requirements of r.- gulatio.i 22 (c).
Regulation 26
Tenders for equipment, supplies and other requirements shall be invited by advertisement, except whore the
Director -General deems that, in the interest of the World Health Organization, a departure from the rule is desirable.
THE íáCiCOtTlT á
Regulation 27
The accounts of the Organization shall be kept in such çurrency or currencies as the Director -General may determine,
subject to confirmation
13.y the- Board.
Regulation 28
There shall be established one cash control record in which shall be recorded all cash receipts accruing to the benefit of the Organization. The cash control record shall be divided into such subsidiary receipts classifications sae may be deemed necessary.
Resulation 31
-Gash shall be as-posited in one or llore bank accounts as reouired; branch accounts, or special Funds which involve a separation of cash assets, shall be established as charses to the cash control record under a ;.prepr.iatc rodulations is to objects, 1urpoce and limitations Such accounts and funds..
Relation 32
The account . shall -consist oft (a) Budset accounts showinza
(i) oridinal
ropriations;
OA) ap =roj ri< tions after _-1o(ific ation b any tr7nsf ers,: carried out in accordance with the provisions o2 Rc ulation 12,
(iii) credits, if an, other than appropriations made available by the General tisseobly;
(iv) allotments uade;
(v) obli; ations incurród;
(t) expenditures.
(b) a cash account showin . all cash receipts and actual disbursements ride
(c) separate accounts for the':rorkins Capital-Fund, its sub -funds, and any .other-fund îhic rea; be established;
(d) propert;; records s:lowins
(i) ?.cCyuisiti'JilS and diSposalEi;
(ii) equipr. ent and supplies purchased, used and on hand;
to) such records as will provide fora statement of assets and liabilities for each fund at 31 Decoiï.bor
of each financial year.
Rosu1 ati oia 33
The accounts shall T,o submitted by the Secretary-General to the Board of Luditors by 31 March following the end of the
i«nancial ,; car.
ArPOI1*!i .:,;a1' 'OF' EXTERNAL AUDITORS RoCalation 32
Tho As from bl- at its ro;;ular session in each..t. oar shall appointa 1,1point a 3o :rd of Auditor; which ma, bpi the Board of Auditors o: tho United Nations to.mako an examination of the accounts of the 'tro ll Health Or; aniza tion for the °net:inf.. financial ,our. The appointant shall bo made subject to t'_ :c followin;; provisions:
(a) Tho Board of Auditors, subjoot to the bud eter provision arMe by the Health Aseembl;,- for the cost of audit, and after consultation with the Executive Board relative to the scope
of the audit, conduct the audit, subject to tie .rovisions of this rozulation, in such mannor as it thinks fit and may on,-;age commercial public auditors of intornatioval reputo;
(b) the Board of Auditors shall submit its report, to other with the certifiod accounts and ouch other statements as it thinks neccssar; , to the Hoalth Assembly to be' avaikable to the Executivo Board not later than 1 Juno í'ollowin the and
of the financial year to which tho accounts relato. Tho E cocutive Board shall forward to the Health Assembly its
comments, iî on the audit roport;
(c) the audit shall be carried out b., tho Board of Auditors subject to the requirements of the Health Assembly as
establiSzed by resolution thereof.
TRW! OD OTHER EPEGIAL, KIJDS Rcaulation 33
Appropriate separate accounts shall bo maintained, for trust funds and other special funds far the purpose of accountin for unclaimed monies,. monios received and hold in suspense, and for projects whore the transactions involve a c, ole of operations.
The purposo and limits of each twist or other special fund
established shall bo clearly definod by tho appropriate authority.
.
a
Il'ITEST_ =T i S
Regulation 36
T e Secrctai i- General may make chart -tern invcctmonts of monies -which ar ilc.t needed-for -i: cJ.i'to requirements azid shall inform the (Advisory Committee) periodicall of the investments which he has made. (Nctwithstandin; those provisions, the Secretary -General ._gay ::.aka lin;; -term investments on account of the Joint -Staff Pension Scheme on the advice of the Investments Comiittoo, established under Provisional Reculations of the United Nations Joint Staff Pension Scheme, and in respect of the Library Endowment and other s .vecial funds.)
Re:ul7,tion 37
Iacono from investments of the dorking Capital Fun accounted: for as miscellaneous income.
Income from nvestments of. t- e Staff 2rovident Fun (credited to the Pension- Fund.)
d shall bo shall be
( COUiJCIL RESOLII'1IONS IivOLVING 'iNITED BILIIONS
EITEtiDI'l' JR.ES ) .
Regulation 38
(No- resolution involvinc c_Lpenditurc from the United Nations funds shall be approved by a Council unless the Council has before it a report from the Secretary -General on the financial implications of the proposals any, an estimate of the costs involved in the
specific proposal.)
( :here, in opinion of the Socretar: -General he proposed expenditure cannot be nade from the existing appropriations, it shall not be incurred. until the General ássembly has rude the necessary appropriations unless the Secretary- General certified
that provision can be made unicr the c_nditions of the resolutions of the General Assembly relating to unforeseen and extra ordinary expenses and the 'Jorkinc Capital fund. )
