GC(20)/566 - The Agency's accounts for 1975

THE AGENCY'S ACCOUNTS FOR 1975

GC(XX)/566

Printed by the International Atomic Energy Agency in Austria - August 1976

INTERNATIONAL ATOMIC ENERGY AGENCY

CONTENTS Page

Part I - Report by the Board of Governors 1

Part II - Report of the External Auditor to the Board of Governors on 3 the audit of the accounts for the International Atomic Energy-Agency for the year ended 31 December 1975

Par t III - Report by the Director General on the accounts for 1975 5

Part IV - Statements and Schedules H

STATEMENTS

I. Administrative Fund

A. Budget appropriations, transfers, obligations and 11 expenditures by sections of the budget for the year ended 31 December 1975

B. Assets, liabilities and surplus as at 31 December 1975 12

C. Income and obligations incurred for the year ended 13 31 December 1975

D. Accounts of surpluses in hand as at 31 December 1975 14

II. Working Capital Fund

Assets and liabilities as at 31 December 1975 15

III. General Fund

A. Operational programme = 1975: Summary statement 16 for General Fund and Operating Funds as at 31 December 1975

B. Operating Fund I: Summary of funds available, 17 obligations and expenditures during 1975 and unliquidated balance as at 31 December 1975

C. Operating Fund II: Summary of obligations and 18 expenditures during 1975 and unliquidated obligations by recipients as at 31 December 1975

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Page

IV. United National Development P r o g r a m m e (UNDP)

A. Status of funds as at 31 December 1975

B . Expendi tures during 1975

V. Special Account: T r u s t Fund for pro jec ts supported by the United Nations Environment P r o g r a m m e (UNEP)


B . Status of funds as at 31 December 1975 by project

VI. Special Account: T r u s t Fund for p ro jec t s supported by Swedish Internat ional Development Authority (SIDA)



VII. Special Account: Joint Co-ordina ted R e s e a r c h P r o g r a m m e s with the F e d e r a l Republic of Germany



VIII. Special Account: Joint R e s e a r c h P r o g r a m m e s with the United States of Amer i ca

Status of funds as at 31 December 1975

IX. Special Account: Special fellowships offered by the Union of Soviet Socialist Republ ics


20

21

22

23

24

25

26

27

28

29

SCHEDULES

A. Cur ren t and deposit accounts at banks

1. Cur ren t accounts at banks

2. Deposi t accounts at banks

3 . Dis t r ibut ion by fund

B. Outstanding contr ibut ions

1. Outstanding contr ibut ions to p r i o r y e a r s ' Regular Budgets a s at 31 December 1975

2. Voluntary contr ibut ions pledged to the Genera l Fund for the y e a r s 1967-1974 and outstanding as at 31 December 1975

30

31

31

32

32

- IV -

Page

C. Contr ibut ions to the 1975 Regula r Budget and advances to 33 the Working Capital Fund as at 31 December 197 5

D. Voluntary contr ibut ions pledged and paid to the Genera l 3 5 Fund for 1975 as at 31 December 1975

E . Shares of Member States in the 1974 cash su rp lus 38

F . Data in support of the r e p o r t of the D i r e c t o r Genera l on the Agency's accounts for 1975:

1. Statement of annual appropr ia t ions , total obligat ions, 41 expendi tures , unliquidated obligations as at 31 December 1975, and budgetary sav ings , by y e a r s 1958=1975 inclusive '

2. Statement of a s s e s s e d contr ibut ions rece ived dur ing yea r 42 of a s s e s s m e n t compared with total payments and r e s c i s s i o n s and outstanding ba lances as at 31 December , by y e a r s 1958-1975 inclusive

3 . Statement of annual a s s e s s m e n t s on Me.mber Sta tes , showing 43 payments and r e s c i s s i o n s by y e a r s and outstanding c o n t r i butions rece ivab le as at 31 December 1975

4. Statement of cumulat ive a s s e s s m e n t s on Member States , 44 showing cumulat ive payments and r e s c i s s i o n s , and unpaid ba lances and percen tage re la t ionsh ips to total a s s e s s m e n t s as at 31 December each y e a r , 1958=1975 inclusive

5. Statement of 1974 unliquidated obligations c a r r i e d 45 forward on 31 December 1974 showing expendi tures and savings dur ing 1975 and the balance c a r r i e d forward to 1976

6. Statement of misce l l aneous income in 1975 compared with 46 budget e s t i m a t e s

7. Statement of financial contr ibut ions rece ived from 47 Member States towards the cos t s of conferences , symposia and s e m i n a r s held in 1975

8. Statement of fixed a s s e t s as at 31 December 1975 48 showing locat ions and value at cost

9. Statement of expendable and other suppl ies on hand 48 as at 31 December 1975

G. R e s o u r c e s available to the Agency dur ing 1975 including 49 contr ibut ions in cash, in kind and in the form of s e r v i c e s , a s at 31 December 1975

H. Combined table of a s s e t s and l i ab i l i t i es as at 52 31 December 1975 and of income and obligations for the yea r 1975

NOTE

Unless o therwise s tated all sums of money a r e exp res sed in United States d o l l a r s .

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P A R T I

Report by the Board of Governors

1. In accordance with Financial Regulation 12. 04[1], the Board of Governors hereby transmits to the Members of the Agency the report of the External Auditor on the Agency's accounts for 1975.

2. The Board has examined the reports by the External Auditor and the Director General on the accounts, as well as the accounts themselves, and submits the following draft resolution for the consideration of the General Conference.

THE AGENCY'S ACCOUNTS FOR 1975

The General Conference,

Having regard to Financial Regulation 12. 04,

Takes note of the report of the External Auditor on the Agency's accounts for the year 1975 and of the report of the Board of Governors thereon[*].

[*] GC(XX)/ 566, Par ts II and I respectively.

[1] INFCIRC/8/Rev. 1.

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PART II

REPORT OF THE EXTERNAL AUDITOR TO THE BOARD OF GOVERNORS ON THE AUDIT OF THE ACCOUNTS FOR THE INTERNATIONAL ATOMIC ENERGY

AGENCY FOR THE YEAR ENDED 31 DECEMBER 1975

General

1. The Director General of the International Atomic Energy Agency has submitted to me the financial statements and associated schedules, contained in his report on the accounts for 1975 for audit certification.

2. I have examined the transactions, accounts and inventories in accordance with the "Principles to Govern the Audit Procedures of the International Atomic Energy Agency" [1] to the extent deemed necessary to satisfy myself as to the general state of the accounts and the accuracy of the financial statements. I have also examined the reports of the Internal Auditor, whose work and co-operation during the year have facilitated my own examination. All information required was provided and I now record my appreciation of the co-operation and assistance extended by the Secretariat of the Agency.

3. As a result of my audit I can state that the accounts comply with the established regulations and rules of the Agency. The above-mentioned statements are certified by me as being in accordance with the books and records.

4. I wish, however, to report on several specific questions which I considered during the course of the audit.

The Administrative and Operating Funds and Special Accounts

Transfers

5. In September 1975 the Director General was authorized by the Board of Governors to use the amount under appropriation Section 9 and the supplementary appropriation for making transfers to Sections 1-8 in amounts not exceeding $5. 1 million, to finance increased expenditures. The actual transfers amounted to only $3 410 527 and are therefore in conformity with the relevant authorization.

Unliquidated obligations

6. The unliquidated obligations of the Agency for 1975 in the amount of $2 489 951 were checked against the relevant documents. In comparison with last year the amount is again higher by $372 175; but although the trend of the amount of the unliquidated obligations is an increasing one, the percentage of the total unliquidated obligations in relation to the total obligations is favourable and percentagewise is the lowest in the past three years (8. 22%). Of the above-mentioned total, $1 521 222 represents obligations for purchases of goods which had not been received and services that had not been rendered as at 31 December 1975. The amount of $968 729 relates to other outstanding legal obligations in respect of goods or services that had been received or rendered but for which payment had not been made by 31 December 1975.

[1] INFCIRC/8/Rev. 1, Annex.

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7. In accordance with the recommendation of the Advisory Committee on Administrative and Budgetary Questions of the United Nations relating to the interpretation and application of Financial Regulation 5. 03, which deals with obligations that are to be carried forward, a report covering the $1 521 222 of unliquidated obligations as at 31 December 1975 was handed to me. The justification given for the carry-over of these unliquidated obligations is in conformity with the aforementioned interpretation. Of the amount of $ 1 521 222, the sum of $789 120 represents unliquidated obligations for 256 research contracts, as compared with $660 849 for 245 research contracts in 1974.

8. The unliquidated obligations of the Agency for the year 1974 in the amount of $235 96 5 represent obligations which are in conformity with the interpretation and application of Financial Regulation 5. 03.

The United Nations Development Programme (UNDP)

9. The examinations of these accounts were carried out in conjunction with, and in the same manner as, those of the regular programme of the Agency, as described earlier in this report. The figures in Statements IV. A and IV. B are in accordance with the relevant books and documents.

Commissary and Restaurant

10. I have examined the balance sheets and the profit and loss accounts of the Commissary and Restaurant and have found them to be correct in accordance with the books presented for audit purposes.

External audit

11. During the interim audit which was carried out in October 1975 and during the final audit of the accounts, several questions arose which were satisfactorily settled with the Secretariat of the Agency.

„• 1 0 , , , i n „ c (signed) Julius Hajek Vienna, 18 March 1976 Jf ' . ,. J

External Auditor

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P A R T I I I

REPORT BY THE DIRECTOR GENERAL ON THE ACCOUNTS FOR 1975

1. I present herewith the Agency's accounts for the year ended 31 December 1975, comprising Statements I to IX and Schedules A to H, for which summary comments on and explanations of the most important items are given below.

I. ADMINISTRATIVE FUND

A. Budgetary performance (Statement I. A)

2. Total appropriations for the 1975 Regular Budget amounted to $32 175 000, consisting of the original appropriations in the amount of $29 675 000 [1] and a supplementary appropriation in the amount of $2 500 000 [2]. With respect to the total appropriations, $26 660 000 was to be financed from contributions made by Member States on the basis of the 1975 scale of assessments and $5 515 000 from other sources.

3. The General Conference authorized the Director General, with the prior approval of the Board, to make transfers between any of the approved Sections of the appropriation [1]. The Board of Governors in September authorized the Director General to make transfers not to exceed $5 100 000 to Sections 1-8 to the extent and in the amounts required to finance increased expenditure under each Section resulting from changes in currency exchange rates and price increases. In addition, an expansion in the INIS programme was authorized.

4. Total obligations incurred during 1975 amounted to $30 285 527, which resulted in an unobligated balance of $1 889 473, all of which is shown under the supplementary appropriation because only the amounts actually required have been transferred to other Sections.

B. Assets and Liabilities (Statements I. B and I. C)

5. The amounts reported by major category of assets and liabilities in Statement I. B are largely self-explanatory. However, in order to highlight some of the significant trends which developed during 1975, special comments are provided below.

1. Cash in hand and at banks

6. As of 31 December 1975 total cash on hand and at banks amounted to $ 5 521 333, slightly more than the balance at the end of 1974. A significant portion of the cash balance was received in the last 15 days of December as a result of Member States paying their assessed contributions for 1975 amounting to $4 122 217.

2. Contributions receivable from Member States

7. Total assessed contributions for 1975 amounted to $26 681 910, made up of the original assessment of $26 660 000 and assessments totalling $21 910 on new Members (Statement I.C). Payments of 1975 assessments in 1975 amounted to $26 309 822, or 98. 6% of the total (Schedule F. 2).

8. At the end of 1975 total outstanding contributions receivable from Member States amounted to $820 584, or $340 719 less than at the end of 1974 and $817 492 less than at the end of 1973. This represents the lowest level of unpaid contributions since 1959. The amounts remaining unpaid by individual Member States for each year of assessment are shown in detail in Schedules B. 1 and C.

[1] Resolution GC(XVIII)/RES/314.

[2] Resolution GC(XIX)/RES/324.

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9. Of the total contributions receivable as at 31 December 1975, $448 496 pertained to 1974 and prior years and $372 088 represented the unpaid balance of the 1975 assessment.

3. Accounts receivable and other debit balances

10. Accounts receivable as at 31 December 1975 amounted to $1 132 852, compared with $ 1 432 025 at the end of 1974. The decrease is due primarily to collection of the refund of value-added taxes and to the reduction in the amount due from other funds within the Agency.

4. Deferred expenditure

11. The deferred expenditure of $367 409 at 31 December 1974 relating to purchase of electronic data processing equipment was charged to 1975 budget expenditures. The contra account, long-term liability, representing the balance of the loan obtained to purchase the equipment, was liquidated in 1975.

5. Sundry liabilities

12. Total unliquidated obligations at the end of 1975 amounted to $2 725 916, compared with $2 323 176 at the end of 1974. Accounts payable and other credit balances amounted to $1 009 107, compared with $1 616 047 in 1974 - a decrease of $606 940. The decrease results primarily from there being no comparable transaction in 1975 to the $800 000 in 1974, representing a portion of 1974 assessments transferred to the 1975 budget, combined with several offsetting amounts in the balance of other accounts.

6. Cash surpluses (Statement I. D)

13. The provisional cash surplus brought forward from 1974 amounted to $825 378, as shown in Statement I. D. Payment of prior years ' assessed contributions during 1975 amounted to $712 806. These amounts, together with savings amounting to $282 679 on obligations brought forward from 1973 and 1974, increased the provisional cash surplus for 1974 to $1 820 863. The transfer of $ 1 600 000 from the 1974 provisional cash surplus for use in 1975 resulted in a final 1974 cash surplus of $220 863 at 31 December 1975.

14. As at 31 December 1975 the only remaining cash surpluses amounted to $4 726, representing the shares of cash surpluses for the years 1958-68 retained for eventual distribution to Member States which have not yet paid their assessed contributions for the budget years in question [3]. This net figure has not changed since 31 December 1973.

7. Undistributed budgetary surpluses

15. Undistributed budgetary surpluses as at 31 December 1975 amounted to $ 2 827 867, made up of a r r ea r s of contributions receivable from Members for 1958-74 in the amount of $448 496 and a provisional budgetary surplus of $2 379 371 for 1975. This provisional budgetary surplus for 1975 consists of $1 889 473 representing the unobligated balance of 1975 appropriations, $467 988 representing higher miscellaneous income in 1975 than anticipated, and $21 910 representing contributions assessed on new Member States.

II. WORKING CAPITAL FUND (Statement II)

16. In September 1974 the General Conference decided to retain the level of the Working Capital Fund at $2 000 000 in 1975 [4]. Similarly, other changes in this fund were minimal

[3] In accordance with Financial Regulation 7. 02.

[4] Resolution GC(XVIII)/RES/316.

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in 1975. All advances receivable from Member States were collected except for $400. The advance to finance activities of a strictly self-liquidating character (Hofzeile Housing Project) was also collected. Bond holdings with a nominal value of $6000 were sold.

III. OPERATIONAL PROGRAMME - 1975

A. General Fund (Statement III. A)

17. During 1975 a total of $4 338 374 was pledged or paid into the General Fund for the support of technical assistance financed under Operating Fund II. The items of income were $4 219 641 in pledges of voluntary cash contributions for 1975, $5412 in pledges for prior years , $163 825 of interest income on short-term deposits, offset by losses on exchange in the amount of $50 350 and bank charges of $154.

18. Of the $4 219 641 pledged in voluntary cash contributions to the General Fund for 1975, a total of $4 031 974 or about 96% was received by 31 December 1975 (Schedule D), leaving an unpaid balance of $ 187 667, compared with an unpaid balance of $ 132 164 in respect of pledges for 1974 at the end of 1974. By the end of 1975 the unpaid balance for 1974 and prior years had been reduced to $17 700 (Schedule B. 2).

B. Operating Fund I (Statement III. B)

19. As at 1 January 1975, Operating Fund I had an opening balance of $24 491 available for expenditure, made up of unliquidated obligations of $21 077 and an unobligated balance of $3414 brought forward from 1974. During 1975 income of $ 1 517 257 was accrued to finance activities of the International Laboratory of Marine Radioactivity at Monaco and the International Centre for Theoretical Physics at Trieste. As at 31 December 1975 the unliquidated obligations and unobligated balances under Operating Fund I amounted to $1476 and $84 265 respectively, as explained in more detail for each facility below.

The International Laboratory of Marine Radioactivity

20. Activities of the Monaco Laboratory are funded from both the Agency's Regular Budget and Operating Fund I. In respect of the portion of Monaco Laboratory activities financed from Operating Fund I the year started with an unobligated balance of $703 carried forward from 1974. During 1975 the Laboratory received $76 190 as the annual contribution of the Principality of Monaco, $7000 from UNESCO, and $13 687 from miscellaneous'income and exchange adjustments. A total of $97 580 was expended during the year, leaving no unobligated balance at the end of the year.

The International Centre for Theoretical Physics

21. The Trieste Centre started the year with an unobligated balance of $2711 and unliquidated obligations of $21 077 carried forward from 1974. Income accrued during the year amounted to $ 1 420 380 made up primarily of annual contributions from the Italian Government, UNESCO and the Agency's Regular Budget, plus special grants and contributions from the Governments of Denmark and Sri Lanka, the Swedish International Development Authority (SIDA)[5], and miscellaneous income and exchange adjustments. As of 31 December 1975 the Italian Government was in a r r ea r s on its contribution in the amount of $527 355, consisting of $177 355 for 1974 and $350 000 for 1975.

22. During 1975 total expenditures in respect of the Trieste Centre under Operating Fund I amounted to $ 1 358 427 and unliquidated obligations as at 31 December 1975 amounted to $1476, leaving an unobligated balance of $84 265.

[5] See also Statement VI. B.

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C. Opera t ing Fund II (Statements III. A and III, C)

23. At the beginning of 1975 ba lances of $ 1 768 674 and $2 303 681 were c a r r i e d forward from 1974 in the form of unobligated ba lances and unliquidated obligations r e spec t ive ly . Income during 1975 amounted to $4 545 421 of which $4 338 374 r e p r e s e n t e d t r a n s f e r s from the Genera l Fund, $189 255 a s s e s s e d p r o g r a m m e cos t s and $17 792 misce l l aneous income and exchange adjus tments . Income in 1975 there fore amounted to $1 188 986 m o r e than in 1974. Total funds available in 1975 amounted to $8 617 776, made up of the $4 072 355 c a r r i e d forward from 1974 and the $4 545 421 of 1975 income. Of this amount $3 412 441 was expended in 1975 and $2 467 270 was r e p r e s e n t e d by unliquidated obligat ions, leaving an unobligated balance of $2 738 065 a s at 31 December 1975. This unobligated balance r e p r e s e n t s the es t imated cost of p ro jec t s approved by the Board of Governors that had not been s t a r t ed o r had only been par t ia l ly implemented. The i n c r e a s e over the 31 December 1974 balance r e s u l t s , in significant pa r t , from the l a rge i n c r e a s e during 1975 in total p r o g r a m m e r e s o u r c e s coupled with an implementat ion per iod of genera l ly 18 to 24 months for p ro jec t s .

24. Unliquidated obligations as at 31 December 1974 and 31 December 1975 together with obligations and expendi tures i ncu r r ed in 1975 a r e given in detai l in Statement III. C. This Statement shows the technical a s s i s t ance provided to the rec ipient States during 1975, the in te r reg iona l t ra in ing cou r se s that were held, and o ther per t inent data.

25. The t r end of annual income and expendi tures together with y e a r - e n d unliquidated obligations and unobligated ba lances for the pas t five y e a r s i s shown below.

31 December 1971

31 December 1972

31 December 1973

31 December 1974

31 December 1975

Annual income

2 214 353

2 652 361

3 103 731

3 356 435

4 545 421

Annual expendi tures

2 119 855

2 573 960

2 662 581

2 413 017

3 412 441

Year -end unliquidated obligations

1 668 817

1 541 044

1 683 895

2 303 681

2 467 270

Year -end unobligated

ba lances

940 569

1 146 743

1 445 042

1 768 674

2 738 065

26. In o r d e r to indicate the approximate value of all r e s o u r c e s available to the Agency during 1975, Schedule G has again been included to show contr ibut ions in kind by Member States in the form of Type II fel lowships, equipment, specia l nuc lea r m a t e r i a l s , and cos t -free e x p e r t s . This schedule is included for information only and is subject to the r e s e r v a t ions exp res sed in the past [6] and the assumpt ions explained in the footnote to Schedule G.

IV. UNITED NATIONS DEVELOPMENT PROGRAMME (Statements IV. A and IV. B)

27. Sta tement IV. A is p resen ted in the form requ i red by UNDP. At the end of 1974 the balance r epo r t ed in r e spec t of UNDP p r o g r a m m e s amounted to $6 931 442. Additional UNDP al locat ions r eco rded in the Agency 's accounts during 1975 amounted to $4 688 803, made up of (a) a l locat ions of $ 1 550 710 for 1975 and p r io r y e a r s and (b) al locat ions of $3 138 093 rece ived in 1975 for future y e a r s . Total a l locat ions available in 1975 the re fore amounted to $11 620 245 of which $4 493 301 was expended during 1975, leaving a balance of $7 126 944 as at 31 December 1975.

[6] See document GC(XIV)/435, P a r t III, p a r a . 30 and GC(XIII)/406, P a r t III, p a r a . 36.

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28. The expenditures under the total UNDP programme during 1975 are presented by recipient States in Statement IV. B, which shows that the Agency was the executing agency for projects under the indicative planning figures for 36 countries, for which a total of $3 613 990 was expended, in addition to regional and interregional projects, for which $237 476 was expended. Other expenditures include $75 755 under a cost sharing arrangement, $14 271 under special measures, and $551 809 for overhead costs.

29. The executing agency overhead costs, amounting to $551 809, are based on a rate of 14% of project expenditures ($3 941 492). With respect to the Executing Agency overhead amount of $551 809, $534 719 was transferred as 1975 income to the Administrative Fund and $ 17 090 was included in accounts payable, being owed to other agencies. The $534 719 income for 1975 plus $43 812 income received applicable to 1974, make up the $578 531 shown on Schedule F. 6 as "UNDP allocation of overhead costs".

V. SPECIAL ACCOUNTS (Statements V-IX)

30. The statements relating to special accounts and trust funds include comparative columns for 1974 so that few comments are required.

31. The SIDA detailed statement (Statement VI. B) discloses that Animal science research contracts and the Bangladesh projects have been overobligated at 31 December 1975; however, expenditures during 1975 for both projects were within the amounts available for expenditure. The overobligations are a temporary situation and result because the 1975 contributions previously approved by SIDA had not been requested at the end of the year. These contributions were requested in early 1976.

32. A new special account was established to reflect the status of the Joint research programmes with the United States of America in accordance with the budgetary decision to show this activity as a special account rather than as a special contribution to the Administrative Fund. All of the expenditures in 1975 were related to the tsetse fly programme. The Medical diagnosis and research project accounted for $30 825 of the income but no funds had been expended at the year end.

VI. OTHER FINANCIAL DATA

Regular Budget appropriations and assessed contributions (Schedules F. 1-F.4)

33. In order to show historical trends in annual appropriations, obligations, disbursements, unliquidated obligations, budgetary savings, and payments of assessed contributions by Member States, several special schedules have again been included in the accounts for 1975. These schedules show budgetary savings in 1975 compared with the experience of earl ier years (Schedule F. 1), the trend of payments of assessed contributions by year (Schedules F. 2 and F. 3), and the percentage of assessed contributions remaining unpaid at the end of each year (Schedule F. 4). From Schedule F. 4 it can be seen that the assessed contributions outstanding at the end of 1975 represented the lowest percentage level in the history of the Agency. Total ar rearages amounted to only 0. 41% of total assessments on Member States to date.

Savings on unliquidated obligations (Schedule F. 5)

34. Of the $2 117 776 carried forward as at 31 December 1974 in the form of unliquidated obligations under the Regular Budget (Administrative Fund) a total of $1 636 996 was expended during 1975 and $235 965 remained as valid unliquidated obligations for research contracts which may be carried forward to 31 December 1976 [7]. Thus, savings of $244 815 resulted during 1975 from the liquidation of obligations carried forward from 1974.

[7] In accordance with Financial Regulation 5. 03.

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Similar savings in respect of the research contract obligations carried forward from 1973 amounted to $37 864, so that total savings from this source during 1975 amounted to $282 679. The details of these savings are shown by appropriation Section in Schedule F. 5, and the total is recorded in Statement I. D.

Miscellaneous income (Schedule F.6)

35. The Regular Budget for 1975 was based on estimated income other than assessments on Members in the amount of $ 2 479 692. Actual income amounted to $ 2 947 680, or an excess of $467 988, as shown in detail in Schedule F. 6. The major items of income in excess of the budget estimates related to UNDP overhead allocations, sales of publications, and additional income from investments and short-term deposits.

Host-Government contributions to Agency meetings (Schedule F. 7)

36. During 1975 financial contributions amounting to $95 108 were pledged by Member States towards the cost of Agency symposia, seminars and panels. As at 31 December 1975 payments totalled $56 000, leaving an unpaid balance of $39 108.

Fixed assets and Expendable supplies (Schedules F, 8 and F. 9)

37. Fixed assets comprising the Agency's equipment, fittings and fixtures, valued at cost and summarized by location, are reported in Schedule F. 8, which shows the balances as at 31 December 1975 compared with those of the previous year. In the case of gifts of equipment, where the actual cost could not be ascertained, a conservative estimate has been made.

38. The value at purchase price of printing paper, office supplies, l ibrary books and Agency publications for sale which were in stock on 31 December 1975 is shown together with similar balances for the end of 1974 in Schedule F. 9.

Total resources available during 1975 (Schedule H)

39. An information schedule has been included to show on a consolidated basis the assets , liabilities, income, expenses and unobligated balances as at 31 December 1975 for all the Agency funds shown in Statements I to DC.

(signed) Sigvard Eklund Director General

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

BUDGET APPROPRIATIONS, TRANSFERS, OBLIGATIONS AND EXPENDITURES BY SECTIONS OF THE BUDGET FOR THE YEAR ENDED 31 DECEMBER 1975

Appropriation Section Appropr ia t ions- Authorized t r a n s f e r s ^ /

Revised appropriat ion

Total obligations

Expenditures Unliquidated obligations

Unobligated balance of

appropr ia t ions

1. Policy-making organs

2. Executive management and administrat ion

3. Common se rv ices

4. Technical ass i s tance and training

5. Research and isotopes

6. Operational facil i t ies

7. Technical operat ions

8. Safeguards

9. Contingent financing

Original appropriat ions

Supplementary" appropriat ion

TOTAL

958 000

3 729 000

2 918 000

1 285 000

3 839 000

2 310 000

7 034 000

4 802 000

2 800 000

150 272

833 033

668 196

185 956

434 002

581 604

397 831

159 633

(2 800 000)

1 108 272

4 562 033

3 586 196

1 470 956

4 273 002

2 891 604

7 431 831

4 961 633

.

1 108 272

4 562 033

3 586 196

1 470 956

4 273 002

2 891 604

7 431 831

4 961 633

-

1 103 660

4 242 223

3 320 445

1 465 895

3 656 103

2 736 998

6 726 631

4 543 621

.

4 612

319 810

265 751

5 061

616 899

154 606

705 200

418 012

-

29 675 000

2 500 000

32 175 000

610 527

(610 527)

30 285 527

1 889 473

30 285 527 27 795 576

32 175 000 30 285 527 27 795 576

2 489 951

2 489 951

1 889 473

>

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a/ GC(XVIII)/RES/314 and GC(XIX)/RES/324.

b / Approved by the Board in September 1975.

(signed) JOHN P. ABBADESSA Director , Division of Budget and Finance

The above statement has been examined in accordance with my direct ions. I have obtained all the information and explanations that I have required and I certify, as a resul t of the audit, that in my opinion the s ta tement is cor rec t .

(signed) JULIUS HAJEK External Auditor

(signed) SIGVARD EKLUND Director Genera l


ASSETS, LIABILITIES AND SURPLUS AS AT 31 DECEMBER 1975

A S S E T S

CASH IN HAND AND AT BANKS

Cash (in hand and t ravel lers ' cheques) Current accounts and deposit accounts

at banks (Schedule A)

CONTRIBUTIONS RECEIVABLE FROM MEMBER STATES

1958-1968 Budgets (Schedule B. 1) 1969 Budget (Schedule B. 1) 1970 Budget (Schedule B. 1) 1971 Budget (Schedule B. 1) 1972 Budget (Schedule B. 1) 1973 Budget (Schedule B. 1) 1974 Budget (Schedule B. 1)

1975 Budget (Schedule C)

ACCOUNTS RECEIVABLE AND OTHER DEBIT BALANCES

Staff accounts (salary advances, travel, e tc .) United Nations, specialized agencies and other

international organizations Member States Suppliers, contractors, insurance claims, etc. Publications invoices outstanding Other accounts

DEFERRED EXPENDITURE

Purchase of electronic data processing equipment

TOTAL ASSETS

49 576 5 471 757

49 482 5 335 945

5 385 427

103 741 21 784 36 380 36 667 41 538 81 478 126 908

448 496

372 088

820 584

104 581 22 464 40 135 41 888 78 641 134 464 739 130

1 161 303

-

1 161 303

250 262 275 410

372 890 23 592 205 357 5 341

1 132 852

188 531 228 848

607 153 36 638 175 445 195 410

1 432 025

367 409

8 346 164

L I A B I L I T I E S AND S U R P L U S

UNLIQUIDATED OBLIGATIONS

Current year Pr ior year

CONTRIBUTIONS RECEIVED IN ADVANCE PROM MEMBER STATES

ACCOUNTS PAYABLE AND OTHER CREDIT BALANCES

Payroll accounts, staff accounts, etc. United Nations, specialized agencies and other

international organizations Member States Suppliers, contractors, etc . Deferred revenue from publications Reserve for fluctuations of bonds Other accounts Portion of 1974 Assessments to be transferred

to 1975 budget

CASH SURPLUSES OR DEFICIT (Statement I. D)

1958-72 1973 1974

UNDISTRIBUTED BUDGETARY SURPLUSES

From 1958-1974 Budgets ( a r r e a r s of contributions receivable from Member States - Schedule B. 1)

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

LONG-TERM LIABILITY

Loan for purchase of electronic data processing equipment

TOTAL LIABILITIES AND SURPLUS

1975

2 489 951 235 965

1974

2 117 776 205 400

ST

AT

EM

EN

TL

B

686 290

448 496

2 379 371

2 827 867

2 323 176

371 913 100 667

28 311 41 577 205 357 120 000 141 282

-

291 133 52 348

45 670 25 140 175 445 120 000 106 311 800 000

1 616 047

4 726

-0 863

4 726 635 308

-

422 173

1 564 508

1 81

8 346 164

(signed) JOHN P . ABBADESSA Director, Division of Budget and Finance

The above statement has been examined in accordance with my directions. I have obtained all the information and explanations that I have required and I certify, as a result of the audit, that in my opinion the statement is correc t .

(signed) SIGVARD EKLUND Director General


STATEMENT I. C.


INCOME AND OBLIGATIONS INCURRED FOR THE YEAR ENDED 31 DECEMBER 1975

1975 1974

MEMBER STATES' ASSESSED CONTRIBUTIONS (Schedule C)

Contributions assessed on Member States

Add: Contributions assessed on new Member States during the year

Total contributions assessed

Deduct: Contributions outstanding

Contributions paid

Add: Portion of 1974 assessments transferred to 1975 Budget Transfer of 1973 final cash surplus (Statement I. D) Transfer of portion of 1974 cash surplus (Statement I. D) Miscellaneous income (Schedule F. 6) Special contributions

TOTAL INCOME

26 660 000

21 910

26 681 910

372 088

26 309 822

800 00(#( 635 308-',

1 600 000-' 2 947 680

32 292 810

23 137 000

337 491

23 474 491

739 130

22 735 361

(800 000)-sJ

2 326 044 56 843

24 318 248

Deduct:

OBLIGATIONS INCURRED (Statement I. A)

Expenditures Unliquidated obligations

PROVISIONAL CASH SURPLUS

Add: Contributions receivable from Member States, current year

PROVISIONAL BUDGETARY SURPLUS

Provisional budgetary surplus is due to:

Budgetary savings (Statement I. A) Amounts in excess of budget estimates:

Contributions assessed on new Member States

Sub-total

Excess of other income over budget: Actual income (Schedule F . 6) Deduct: Budget

Sub-total

PROVISIONAL BUDGETARY SURPLUS

27 795 576 2 489 951

30 285 527

2 007 283

372 088

2 379 371

1 889 473

21 910

1 911 383

2 947 680 2 479 692

467 988

2 379 371

21 375 094 2 117 776

23 492 870

825 378

739 130

1 564 508

827 973

337 491

1 165 464

2 326 044 1 927 000

399 044

1 564 508

a/ Resolution GC(XVIII)/RES/314, para. 2(a),

b / Resolution GC(XIX)/RES/324, para. 2(a).

c/ Resolution GC(XIX)/RES/324, para. 2(b).

(signed) JOHN P. ABBADESSA Director, Division of Budget and Finance


The above statement has been examined in accordance with my directions. I have obtained all the information and explanations that I have required and I certify, as a result of the audit, that in my opinion the statement is correct.


13

STATEMENT I. D


ACCOUNTS OF SURPLUSES IN HAND AS AT 31 DECEMBER 1975

1975 1974

1974 Final cash surplus

Provisional cash surplus brought 825 378 forward from 1974

Arrears of prior years ' contributions 712 806 received during the year 1975

Savings on obligations brought forward 282 679 from 1973 and 1974 (Schedule F. 5)

1 820 863

Transfer from 1974 cash surplus for 1 600 000-' use in 1975

a/ Resolution GC(XIX)/RES/324, para. 2(a).

b / Resolution GC(XIX)/RES/324, para. 2(b).

Shares retained of Member States which 4 726 4 726 have not paid their assessed contributions towards the 1958-1972 budgets

1973 Final cash surplus 635 308

Transfer of 1973 cash surplus for (635 308)-' nil 635 308 use in 1975

220 863

TOTAL SURPLUS 225 589 640 034

(signed) JOHN P. ABBADESSA (signed) SIGVARD EKLUND Director, Division of Budget and Finance Director General



- 14 -

STATEMENT II

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

ASSETS AND LIABILITIES AS AT 31 DECEMBER 1975

Cash in banks (Schedule A)

Inves tments at cost :

6 3/4% Republic of Aus t r i a Dol lar Bonds 1967-1982

5 3/4% Oes te r r e i ch i sch -Alp ine Montan-gesel lschaft

5 1/2% Kingdom of Denmark 20-Year Ex te rna l Loan of 1964

5 3/4% Japan Development Bank 1979 6 1/4% Mexico Ex te rna l Sinking Fund 1979 5 1/2% Kingdom of Norway 20-Year

Ex te rna l Loan of 1964 5 1/2% Sinking Fund Ex t e rna l Loan

City of Oslo 1984

A S S E T S

Nominal value

100 000

150 000

194 000

24 000 19 55 000

95 000

50 000

P u r c h a s e p r i ce Rate

98.9625

96.75

101.50

98. 00 98. 25 98. 25

98. 81

Amount

98 963

145 125

196 910

23 520 54 038 93 337

49 405

1 340 102

661 298

Advances r ece ivab le from Member States (Schedule C)

Total

400

2 001 800

L I A B I L I T I E S

P r i n c i p a l of the Fund as fixed by the Genera l Conference at i t s eighteenth r e g u l a r s e s s ion

Advances a s s e s s e d on new Member States (Schedule C)

2 000 000

1 800

2 001 800

(signed) JOHN P . ABBADESSA Di rec to r , Division of Budget and F inance

(signed) SIGVARD EKLUND Di rec to r Genera l

The above s ta tement has been examined in accordance with my d i rec t ions . I have obtained a l l the information and explanations that I have r equ i r ed and I certify, as a r e s u l t of the audit, that in my opinion the s ta tement i s c o r r e c t .

(signed) JULIUS HAJEK E x te r na l Auditor

15 -

STATEMENT III. A

O P E R A T I O N A L P R O G R A M M E - 1 9 7 5

SUMMARY STATEMENT FOR GENERAL FUND AND OPERATING FUNDS AS AT 31 DECEMBER 1975

Item General

Fund Operating

Fund I Operating

Fund II T O T A L

STATUS OF FUNDS AS AT 31 DECEMBER 1975

Balances as at 1 January 1975

Unobligated balances Unliquidated obligations

Sub-total balances as at 1 January 1975

Income during 1975

Voluntary contributions pledged for 1975 Voluntary contributions pledged in 1975 towards

prior years1 programmes Special contributions from Member States for 1975 IAEA contribution UNESCO contribution Other contributions Miscellaneous income:

Assessed programme costs Other income (inclusive exchange adjustments)

Transfers from General Fund

Net income during 1975

Total funds available

Less : Expenditures in 1975 Unliquidated obligations as at 31 December 1975

Total obligations

Unobligated balances as at 31 December 1975

SUMMARY OF OBLIGATIONS AND EXPENDITURES DURING 1975

3 414 11 077

1 768 674 2 303 681

1 772 088 2 324 758

24 491 4 072 355

4 219 641 5 412

_ ---_

113 321 (4 338 374)

--

455 996 386 000 232 000 405 960

_ 37 301

-

--_ ---

189 255 17 792

4 338 374

4 219 641 5 412

455 996 386 000 232 000 405 960

189 255 168 414

-

-

-

-

-

-

1 517 257

1 541 748

1 456 007 1 476

1 457 483

84 265

4 545 421

8 617 776

3 412 441 2 467 270

5 879 711

2 738 065

6 062 678

10 159 524

4 868 448 2 468 746

7 337 194

2 822 330

Obligations

Brought forward from prior years

Incurred in 1975-For pr ior year programmes For 1975 programme

Sub-total

Total obligations

Expenditures

Against pr ior year programmes Against 1975 programme

Total expenditures

Unliquidated obligations as at 31 December 1975

SUMMARY OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 1975

Cash in banks (Schedule A) Government le t ters of credit convertible on demand Petty cash on hand Voluntary contributions receivable (Schedules B. 2 and D) Other contributions receivable Assessed programme costs receivable Other accounts receivable and sundry debit balances Due to Operating Funds Accounts payable and sundry credit balances Unliquidated obligations as at 31 December 1975

Unobligated balances as at 31 December 1975

-

-

-

-

21 077

(12 612)

1 449 018

1 436 406

1 457 483

2 303 681

826 414 2 749 616

3 576 030

5 879 711

2 324 758

813 802 4 198 634

5 012 436

7 337 194

8 465 1 447 542

2 201 503 1 210 938

1 456 007 3 412 441

2 209 968 2 658 480

2 468 746

-966 400

-205 367

---

(1 058 281)

(113 486)

--

--

29 986

-538 708

-7 129

(470 292) (19 790)

(1 476)

84 265

3 376 921

----

245 224 416 902

1 528 573

(362 285) (2 467 270)

2 738 065

3 376 921 966 400 29 986

205 367 538 708 245 224 424 031

-(495 561)

(2 468 746)

2 822 330



The above statement has been examined in accordance with my directions. 1 have obtained all the information and explanations that I have required and I certify, as a result of the audit, that in my opinion the statement is correct .


- 16 -

STATEMENT III. B

O P E R A T I N G F U N D I

SUMMARY OF FUNDS AVAILABLE, OBLIGATIONS AND EXPENDITURES DURING 1975 AND UNLIQUIDATED BALANCE AS AT

31 DECEMBER 1975

Description Monaco Project

Theoretical Physics Centre

Trieste

TOTAL Operating

Fund I

Balance as at 1 January 1975

Unobligated balance Unliquidated obligations

Sub-total

Income during 1975

Contributions from Member States IAEA contribution UNESCO contribution Other contributions Miscellaneous income and exchange adjustments

Net income during 1975

Total funds available

Less: Expenditures in 1975

Unliquidated obligations as at 31 December 1975

Sub-total

Unobligated balance as at 31 December 1975

76

703 -

703

190 -

7 000

13 -687

96 877

97 580

97 580

97

-

580

1

1

1

1

2 21

23

711 077

788

379 806 386 000 225 405 23

420

444

000 960 614

380

168

358 427 1

359

476

903

1

1

1

1

3 414 21 077

24 491

455 996 386 000 232 000 405 960 37 301

517 257

541 748

456 007 1 476

457 483

84 265 84 265



The above statement has been examined in accordance with my directions. I have obtained all the information and explanations that I have required and I certify, as a result of the audit, that in my opinion the statement is correct .


- 17 -

O P E R A T I N G F U N D I I

SUMMARY OF OBLIGATIONS AND EXPENDITURES DURING 1975 AND UNLIQUIDATED OBLIGATIONS BY RECIPIENTS AS AT 31 DECEMBER 1975

1-3 >

•-3

O

Unliquidated obligations brought forward from 1974

Fellowships Exper t s and and training equipment Total

Net new obligations in 1975

Fel lowships Exper t s and _ and training equipment

Expenditures in 1975 Unliquidated obligations as at 31 December 1975

Fellowships Exper ts and and training equipment Total

Fellowships Exper t s and and training equipment Total

Albania Alger ia Argentina Bangladesh Bolivia

Braz i l Bulgaria Burma Chile Colombia

Costa Rica Cuba Cyprus Czechoslovakia

j Ecuador

h-i Egypt OD Ethiopia

Ghana Greece Guatemala

Hong Kong (through the United Kingdom of Great Br i ta in and Northern Ireland)

Hungary Iceland India Indonesia

Iran I raq I s rae l Ivory Coast Jamaica

Jordan Kenya Korea, Republic of Kuwait Lebanon

Libyan Arab Republic Madagascar Malaysia Mali Mexico

Mongolia Morocco Nigeria Pakis tan Peru

2 225 26 940 35 702

-14 046 29 227 9 300 2 730 6 800

_ 4 805 5 039 35 232

29 387

1 561 67 192

-

1 177 18 392

-2 240

9 197 20 206 20 224 1 666 20 539

9 271 143 143 2 096

-

98 912

_ 14 466 7 218

3 402 45 332 35 702 2 240

23 243 49 433 29 524 4 396 27 339

9 271 147 948 7 135 35 232

128 299

1 561 81 658 7 218

2 900

12 270

22 596

15 128 9 107

35 779

1 763

20 541

26 209 4 750

9 545

4 663

23 328 1 650

47 179 5 366

4 000 57 279 10 981

6 600

-21 225

33 485

-90 880 64 317

-162 128 14 954

58 16 569 41 156

56 813 1 650

138 059 69 683

4 000 219 407 25 935

6 658 16 569 62 381

20 541

26 209 17 020

32 141

28 568 890

49 146 2 016

43 696 9 997

84 925 2 016

3 271 1 720 21 791 24 838 5 807

20 830 24 005 (1 967)

106 (4 777)

_ 3

3 375 14 386 2 863

34 188 21 908 36 140 44 660

-6 396

24 667 4 349 78 816 19 707

2 963 14 481 13 712

--(2 350) 10 000 65 365

-11 900

_ -27 537

-(1 566)

_ (2 043) 1 845 69 924 7 961

14 725 682

48 177 52 550 1 394

103 520 10 726 19 956 33 706 24 823

18 220 49 920 (1 938)

-51 694

23 776 9 945 50 739 41 510 (171)

22 493

146 055 35 955 75 984 85 274

1 693 236 843 58 628 26 353 9 561

31 842 18 770 61 350 1 877 1 991

30 681 (30 000) 12 239 49 994 65 900

36 677 17 799 93 222 105 427 92 800

17 996 2 402 69 968 77 388 7 201

124 350 34 731 17 989 33 812 20 046

18 220 49 923 1 437 14 386 54 557

57 964 31 853 86 879 86 170 (171)

28 889

170 722 40 304 154 800 104 981

4 656 251 324 72 340 26 353 9 561

29 492 28 770 126 715 1 877 13 891

30 681 (30 000) 39 776 49 994 64 334

36 677 15 756 95 067 175 351 100 761

3 263 3 945 20 250 22 368 2 759

27 646 29 376 2 709 2 836 691

-4 808 5 514 34 270 1 263

42 391 6 430 20 819 64 752

-

13 225 1 359 51 755 47 204 3 634

92 845 24 908 38 182 35 372 15 940

20 947 141 109

158

_ 20 646

107 604 6 917 23 016 45 710 2 356

16 488 5 304 72 005 69 572 6 393

120 491 54 284 40 891 38 208 16 631

20 947 145 917 5 672 34 270 21 909

149 995 13 347 43 835 110 462 2 356

358 22 493 30 851

27 149 2 687 45 782 14 040

2 878 42 658 16 006

--2 754 4 432 29 067

-8 356

_ -17 692

-15 161

_ 6 012 6 152 42 728 1 725

63 683 35 243

119 690 97 331

1 693 72 196 68 816 3 115 9 561

31 237 32 325 79 361 1 877 18 849

24 411 (3 791) 16 806 49 994 66 339

27 469 35 206 83 767 91 465 73 478

90 832 37 930 165 472 111 371

4 571 114 854 84 822 3 115 9 561

33 991 36 757 108 428 1 877 27 205

24 411 (3 791] 34 498 49 994 81 500

27 469 41 218 89 919 134 193 75 203

28 481 38 172 3 048

7 230 23 856 4 624

1 332

2 15 1

21

900 348 600

184 15 478 16 882 47 100

938

22 115

5 869

7 073 4 800

62 975 6 236

1 500 500

14 814 5 346

-19 872 6 024 1 998

29 422

6 544 51 954

--

31 048

15 084 3 028 27 723 10 266 4 691

1 508 500

43 295 43 518 3 048

27 102 29 880 6 622

30 754

6 544 51 954 2 900 15 348 32 648

36 268 18 506 44 605 57 366 4 691

1 763

183

9 106

2 701

20 846 3 312

80 213 11 033

4 085 29 102 8 687

-

1 496 5 568 57 523

3 544

„

115 857 712

47 174 52 260

_ 326 775 4 766 23 238

663 3 014 23 145

3 683

6 270

136 703 4 024

127 387 63 293

4 085 355 877 13 453 23 238

2 159 8 582 80 668

7 227

6 270

22 298

14 975

9 208 11 161 10 345 63 108 21 338

9 208 18 234 15 145 126 083 27 574

Unliquidated obligations brought n e w M i . -n l 9 ? 5 Expendi tures in 1975 Unliquidated obligations as at forward from 1974 s 31 December 1975

Philippines Poland Republic of South Viet-Nam Romania Senegal

Singapore Sri Lanka Sudan Syrian Arab Republic Thailand

Tunisia Turkey Uganda United Republic of Cameroon Uruguay

Venezuela Yugoslavia Zaire Zambia

Sub-total

Regional p r o g r a m m e s :

Asia and the F a r Eas t Interregional training

Sub-total

Equipment not yet allocated for specific projects

Sub-total

Administrat ive expenses

Fel lows' health insurance

Sub-total

GRAND TOTAL

Fellowships and training

41 512 66 604 8 127 30 765 5 400

4 009 9 181

43 450 49 944 38 061

_ 41 923

_ 9 800 979

_ 45 972 32 650 1 500

975 451

45 323

45 323

-

-

-

-

-

Experts and equipment

3 856 53 401

-116 617

-23 490 14 300 46 297

-18 491

_ 14 565

„

4 939 30 467

2 240 12 006 4 462

-

1 280 853

2 054

2 054

-

-

-

-

-

45 368 120 005 8 127

147 382 5 400

27 499 23 481 89 747 49 944 56 552

_ 56 488

-14 739 31 446

2 240 57 978 37 112 1 500

2 256 304

47 377

47 377

-

-

-

-

-


38 778 38 020

93 14 280

19

2 786 25 336 26 873 (4 044) 21 276

_ 28 919 5 100 3 000 841

2 691 7 608 (9 100) (1 500)

807 787

12 334 340 814

353 148

-

-

2 223

851

3 074


75 473 25 818 3 327 34 537 5 594

54 372 54 697 35 827

371 55 202

33 910 34 815 17 606

-10 503

(620) 28 812 3 946 8 344

2 325 896

8 244 75 730

83 974

(11 102)

(11 102)

13 253

-

13 253

114 251 63 838 3 420 48 817 5 613

57 158 80 033 62 700 (3 673) 76 478

33 910 63 734 22 706 3 000 11 344

2 071 36 420 (5 154) 6 844

3 133 683

20 578 416 544

437 122

(11 102)

(11 102)

15 476

851

16 327


30 35

17

027 671 287 348

4 174

6 23 51

749 308 472

10 633 29

_ 37 1 3 1

2 21 6

-

873

11 184

195

-

-

2

370

232 344 793 820

515 755 089

314

411 147

558

223

851

3 074


26 757 6 201 3 064 59 149 5 546

34 203 68 997 56 615

371 39 657

22 568 44 914 9 341

-38 397

1 620 38 679 7 805

-

2 279 385

5 109 53 850

58 959

(11 102)

(11 102)

13 253

-

13 253

56 784 41 872 3 351 76 497 9 720

40 952 92 305 108 087 11 004 69 027

22 568 82 146 10 685 3 793 40 217

4 135 60 434 13 894

-

3 152 699

16 520 237 997

254 517

(11 102)

(11 102)

15 476

851

16 327


50 263 68 953 7 933 27 697 1 245

46 11 209 18 851 35 267 29 967

_ 33 610 3 756 9 007

-176

31 825 17 461

-

909 924

923 201 990

202 913

-

-

--

-


52 572 73 018

263 92 005

48

43 659

_ 25 509

-34 036

11 342 4 466 8 265 4 939 2 573

_ 2 139 603

8 344

1 327 364

3 135 23 934

27 069

-

-

-

-

-

102 835 141 971 8 196

119 702 1 293

43 705 11 209 44 360 35 267 64 003

11 342 38 076 12 021 13 946 2 573

176 33 964 18 064 8 344

2 237 288

4 058 225 924

229 982

-

-

-

-

-

1 020 774 1 282 907 2 303 681 1 164 009 2 412 021 3 576 030 1 071 946 2 340 495 3 412 441 1 112 837 1 354 433 2 467 270


(signed) SIGVARD EKLUND Director Genera l

The above s ta tement has been examined in accordance with my d i rec t ions . I have obtained all the information and explanations that 1 have required and I certify, as a resu l t of the audit, that in my opinion the statement is c o r r e c t .


STATEMENT IV. A

U N I T E D N A T I O N S D E V E L O P M E N T P R O G R A M M E


Balance as at 31 December 1974

Add: Funds al located for 1975 Funds al located for future y e a r s

Deduct: Expendi ture during 1975 (Statement IV. B)

Balance as at 31 December 1975

Represen ted by:

Cash at banks , on hand and in t r ans i t

Accounts rece ivab le and sundry debit ba lances

Receivable from UNDP in r e s p e c t of unspent a l locat ions:

Cur ren t and p r io r y e a r s F u t u r e y e a r s

Deduct: Accounts payable and sundry c red i t ba lances Net opera t ing fund provided by UNDP Payable to UNDP for va r i ance in expe r t s '

and fellows' cos t s 1975 misce l l aneous income and exchange

adjustments (net) to be refunded to UNDP in 1976

1 550 710 3 138 093

2 515 650 4 611 294

99 473 212 860 103 470

41 085

6 931 442

4 688 803

11 620 245

4 493 301

7 126 944

255 113

201 775

7 126 944

7 583 832

456 888

7 126 944

(signed) JOHN P. ABBADESSA Di rec to r , Division of Budget and Finance

(signed) SIGVARD EKLUND Di rec to r Genera l

The above s ta tement has been examined in accordance with my d i rec t ions . I have obtained al l the information and explanations that I have r equ i r ed and I cert ify, a s a r e su l t of the audit, that in my opinion the s ta tement i s c o r r e c t .

(signed) JULIUS HAJEK Ex te rna l Auditor

- 20 -

STATEMENT IV. B

U N I T E D N A T I O N S D E V E L O P M E N T P R O G R A M M E

EXPENDITURE DURING 1975

Recip ients Indicative planning f igures

Governments ' cash counte rpar t

contr ibut ions

Cost sha r ing

P r o g r a m m e r e s e r v e

Special m e a s u r e s for

l eas t developed count r i es

TOTAL

COUNTRY PROJECTS

Afghanistan Albania Argent ina Bolivia Braz i l

B u r m a Chile Egypt Ethiopia Ghana

Greece Hungary India Indonesia I s r a e l

Ivory Coast Jo rdan Korea , Republic of Lebanon Mexico

Morocco Niger ia Pak is tan Romania S i e r r a Leone

Somalia Sri Lanka Sudan Syrian Arab Republic Thailand

Turkey United Republic of Cameroon Uruguay Venezuela Yugoslavia

Zambia

Sub-total

_ 50 816

189 384 21 217

382 212

59 686 311 024 188 476

20 300 18 300

154 405 135 317 117 280

74 213 6 073

8 400 12 600

237 065 47 883

3 500

188 948 28 404

344 503 279 403

80 636

6 311 11 078

139 525 78 578 10 500

233 688 60 246

4 412 3 850

73 947

31 810

3 613 990

14 271

75 755

14 271 50

189 21

382

816 384 217 212

59 686 311 024 188 476

20 300 18 300

230 160 135 317 117

74 280 213

6 073

8 12

400 600

237 065 47

3

188

883 500

948 28 404

344 503 279 403

80 636

6 311 11

139 78 10

233

078 525 578 500

688 60 246

4 412 3

73 850 947

75 755 14 271 3 704 016

INTERCOUNTRY PROJECTS

REGIONAL Afr ica As ia and the Pacif ic Europe , Med i t e r r anean

the Middle E a s t and

Latin A m e r i c a and the Caribbe;

INTERREGIONAL

GLOBAL

54 12 40

an -

130

-

169 261 125

921

Sub-total

TOTAL PROJECT EXPENDITURE

OVERHEAD EXPENDITURE

TOTAL EXPENDITURE

237 476

3 851 466

4 390 671

75 755

1 998

86 361 16 269

54 169 12 261 40

130

125

921

237 476

3 941 492

4 493 301

(signed) JOHN P . ABBADESSA Di rec to r , Division of Budget and Finance

(signed) SIGVARD EKLUND D i r e c t o r Gene ra l

The above s t a t emen t has been examined in accordance with my d i r ec t ions . I have obtained a l l the information and explanat ions that I have r equ i red and I cert i fy, as a r e s u l t of the audit, that in my opinion the s t a tement i s c o r r e c t .

(signed) JULIUS HAJEK Ex te rna l Auditor

- 21

STATEMENT V. A

S P E C I A L A C C O U N T

TRUST FUND FOR PROJECTS SUPPORTED BY UNITED NATIONS ENVIRONMENT PROGRAMME (UNEP)


1975 1974

Unobligated balance as at 1 January

Unliquidated obligations brought forward

Income from UNEP

Available for expenditure during the year

Deduct:

Expenditures during the year

Unliquidated obligations at year end

Unobligated balance at year end

Represented by:

Cash at banks (Schedule A) 19 858 73 723

Deduct:

Reserve for unliquidated obligations at year end 1 290 12 935

60

12

48

122

788

935

612

335

102 477

1

103

18

290

767

568

115

115

41

12

54

60

-

-

074

074

351

935

286

788

TOTAL 18 568 60 788




- 22 -


T R U S T F U N D F O R P R O J E C T S S U P P O R T E D BY T H E U N I T E D NATIONS E N V I R O N M E N T P R O G R A M M E ( U N E P )

S t a t u s of funds a s a t 31 D e c e m b e r 1975 by p r o j e c t

Project No. Title Unobligated

balance 1975-01-01

Unliquidated obligations 1975-01-01

Income from UNEP

Available for expenditure during the

year

Expenditures during the

year

Unliquidated obligations 1975-12-31

Unobligated balance

1975-12-31

to oo

0-800-73-007 Inter calibration Programme, Phase I - 10 323 (Monaco)

0-800-74-007 Intercalibration and Ligurian Sea Base- 50 000 Line Measurements (Monaco)

0-102-74-002 Studies of the Measures to be taken in 9 400 International Co-operation in the Long-term Management of High-level and Alpha-bearing Radioactive Wastes

0-800-74-002 Studies on the Development of Environmental 1388 2 612 Surveillance Programmes at Local, National and Global Levels Related to the Release of Radioactive and Other Contaminants in Nuclear Programmes -Preparatory Work

Total, as at 31 December 1975 60 788 12 935

50 000

(1 388)

10 323

100 000

9 400

2 612

6 703

88 673

4 489

2 612

48 612 122 335 102 477

3 620

1 290 10 037

1 290

4 911

18 568


The above statement has been examined in accordance with my directions. I have obtained all the information and explanations that I have required and I certify, as a result of the audit, that in my opinion the statement is correct .



> H

H

< W

STATEMENT VI. A


TRUST FUND FOR PROJECTS SUPPORTED BY SWEDISH INTERNATIONAL DEVELOPMENT AUTHORITY (SIDA)


1975 1974

Unobligated balance as at 1 January-


Income from SIDA

Miscellaneous income and exchange adjustments


Deduct:




Represented by:

Cash at banks (Schedule A)

Accounts receivable and sundry debit balances

Deduct:

Reserve for unliquidated obligations at year end

TOTAL




530 010

207 335

56 859

2

796

099

303

408 867

294

702

93

355

32

084

951

352

162

274

387 436

294

93

084

352

304

94

602

4

1 006

269

207

600

989

732

181

502

157

335

476 492

530

695

42

737

010

322

023

345

207 335

530 010

- 24 -


SWEDISH INTERNATIONAL DEVELOPMENT AUTHORITY (SIDA) TRUST FUND

Status of funds as at 31 December 1975 by p ro jec t s

Projec ts completed

in pr ior yea r s

International Centre for Theoret ica l Physics

Autumn Associated Course member s

Asian Course

on Theore t i ca l Phys i c s

Fel lowships Tra in ing courses Resea rch contracts

Animal P lan t Pes t ic ide Soil Plant Pest ic ide Animal science breeding res idues sc iences breeding res idues sc ience

Bangladesh Institute

of Nuclear Agricul ture

Total

Unobligated balance as at 7 491 34 091 77 687 34 091 86 623 13 097 8 625 1 January 1975

8 513


Adjustments authorized (1 411) 1 201 by SIDA

I

Income from SIDA £jj during 1975

1 Miscellaneous income and exchange adjustments

Available for expenditure in 1975

080 35 292

210

(1 550) (34 091)

19 281 12 193

60 000

(275)

3 564

37 288 51310 17 000 154 469

20 047 24

12 500

8 500

76 347

2 099

131 497 73 097 27 906 40 706 3 289 69 835 76 208 25 500 230 546

530 010

207 335

56 859

2 099

796 303

Deduct:

Expenditure during 1975 Unliquidated obligations

at y e a r end

Sub-total

76 347

76 347

62 672 54 630

25 659 12 648 12 896 11 763 6 645 2 745

(437) 30 544 34 581 21 749 96 916 408 867 2 497 23 136 20 134 7 226 165 308 294 084

117 302 37 422 19 293 15 641 2 060 53 680 54 715 28 975 262 224 702 951

Unobligated balance as at 6 080 31 December 1975

14 195 35 675 8 613 25 065 1 229 16 155 21 493 (3 475) (31 678) 93 352 CO

1-3 > i-3

M

>-3

< :

td


The above statement has been examined in accordance with my d i rec t ions . I have obtained all the information and explanations that I have r equ i red and I certify, a s a resu l t of the audit, that in my opinion the statement is co r rec t .

(signed) JULIUS HAJEK Externa l Auditor


STATEMENT VII. A


JOINT CO-ORDINATED RESEARCH PROGRAMMES

(Supported by the Government of the Federal Republic of Germany through the Radiation and Environmental Research Organization)


1975 1974

Unobligated balance as at 1 January


Income from contributions



Deduct:




Represented by:


Accounts receivable

Deduct:


TOTAL

73

51

351

4

481

598

745

642

729

714

232 467

128

360

121

248

249

128

121

138

605

109

714

533

247

138

109

46

50

146

1

245

120

51

171

73

283

805

947

327

362

019

745

764

598

125 343

125

51

73

-

343

745

598




26

STATEMENT VII. B


JOINT CO-ORDINATED RESEARCH PROGRAMMES

(Supported by the Government of the F e d e r a l Republic of Germany through the Radiat ion and Envi ronmenta l R e s e a r c h Organizat ion)

Status of funds as at 31 December 1975 by projec t

Item Joint Protein Programme

73 598

51 745

174 764

4 734

304 891

148 445

76 047

224 492

80 399

Joint Nitrogen Programme

-

-

156 504

-

156 504

71 699

47 091

118 790

37 714

Joint Tsetse Fly Programme

-

-

20 374

(55)

20 319

12 323

5 000

17 323

2 996

Total

73 598

51 745

351 642

4 729

481 714

232 467

128 138

360 605

121 109

Unobligated balance as at 1 January 1975





Deduct: Expenditure during the year


Sub-total






- 27 -

STATEMENT VIII


JOINT RESEARCH PROGRAMMES

(Supported by the Government of the United States of America)


1975


Deduct:



Balance at year end

Represented by:


Accounts receivable

Deduct:


Balance at year end

91 101

31 629

1 315 32 944

58 157

12 492

46 980

59 472

1 315

58 157





28

STATEMENT IX


SPECIAL FELLOWSHIPS OFFERED BY THE GOVERNMENT OF THE UNION OF SOVIET SOCIALIST REPUBLICS


1975 1974

Unobligated balance as at 1 January-


Eychange adjustments


Deduct:




Represented by:


Deduct:

Reserve for unliquidated obligations at year end 3 351 21 900

130 553

21 900

4 156

156 609

18 382

3 351

21 733

134 876

138 227

141 862

27 876

(2 641)

167 097

14 644

21 900

36 544

130 553

152 453

TOTAL 134 876 130 553




- 29 -

SCHEDULE A

CURRENT AND DEPOSIT ACCOUNTS AT BANKS

As at 31 December 1975

Amount in UN operational US dollar local currency exchange rates equivalent

1. Current Accounts at banks: Albanian leks Argentine pesos Australian dollars Austrian schil l ings Belgian francs

Brazilian cruzeiros Bulgarian leva Burmese kyats Canadian dollars Chilean pesos

Cuban pesos Czechoslovak korunas Danish kroner Egyptian pounds Finnish markka

French francs German Democratic Republic marks Germany, Federal Republic of, marks Greek drachmae Hungarian forints

Icelandic kronur Indian rupees Iranian rials Israel i pounds Italian l ire

Japanese yen Mexican pesos Netherlands guilders New Zealand dollars Norwegian kroner

Pakistani rupees Philippine pesos Pol i sh zlotys Portuguese escudos Romanian lei

Spanish pesetas Sri Lanka rupees Swedish kronor Swiss francs Thai baht

Tunisian dinars Turkish l iras USSR roubles United Kingdom pounds United States dollars

Vie t -Namese piastres Yugoslav new dinars

total

95 525 476

46 415 986 866 345 066

120 411 39 407 10 462 13 624

2 136

17 913 215 380

52 301 3 347

55 706

9 024 198 741

56 820 351 200 701 206

66 256 189 602 490 847

50 100 43 445 119

3 439 147 83 620 20 553

1 764 59 112

109 096 194 974

1 014 182 121 737

71 798

220 430 16 113 46 201 18 738 19 354

3 118 160 407 892 400

35 784 705 606

50 471 55 331

4. 10 78 .70

.792 18. 15 39 .00

8 .85 1.20 6.24 1.01 8 .50

. 815 11.66

6.06 .3913

3 .80

4 .40 2. 55 2. 60

35 .00 20.44

168.00 8 .80

69. 15 7.10

679. 00

303. 00 12 50

2. 67 .947

5. 52

9.90 7. 50

19.92 27 .00 12.00

59.00 7. 56 4 .39 2. 66

20. 15

. 420 15.00

. 7 6

.495

-725. 00

17.80

23 6 677

58 605 54 373

8 848

13 606 32 839

1 677 13 489

251

21 979 18 472

8 631 8 554

14 659

2 051 77 938 21 854 10 034 34 306

394 21 546

7 098 7 056

63 984

11 350 6 689 7 698 1 863

10 709

11 020 25 997 50 913

4 509 5 983

3 736 2 131

10 524 7 044

960

7 424 10 694

1 174 211 72 291

705 606

70 3 108

2 643 474

- 30 -

SCHEDULE A (continued)

Deposit Interest

rate p. a. Maturity

date Amount in

local currency UN operational exchange rate

US dollar equivalent

Deposit Accounts at banks:

Oesterreichisches Credit-In stitut, Vienna 7 1/2 % Bank of America, Vienna 5 % American Express Company, Vienna 5 % Dresdner Bank, Munich 4 % Oesterreichische Landerbank, Vienna 7 3/4 % Oesterreichische Landerbank, Vienna 7 3/4 % Banque Worms, Paris 6 5/8 % Bankers Trust Company, London 6 9/16% Erste Oesterreichische Spar-Casse, Vienna 7 3/4 % Zentralsparkasse der Gemeinde Wien, Vienna 7 5/8 % Bankers Trust Company, London 5 7/8 % Chemical Bank, Frankfurt 6 3/16% Zentralsparkasse der Gemeinde Wien, Vienna 7 3/4 % Zentralsparkasse der Gemeinde Wien, Vienna 7 3/4 % Erste Oesterreichische Spar-Casse, Vienna 7 3/4 % American Express Company, Vienna 7 % Chemical Bank, Frankfurt 6 3/16% Oesterreichisches Credit-Institut, Vienna 7 1/2 %

Total Current and Deposit Accounts at banks

At sight 48 hours call 48 hours call

76-01-02 76-01-05 76-01-05 76-01-21 76-01-21 76-01-28 76-01-29 76-01-29 76-02-24 76-02-25 76-02-26 76-02-26 76-02-27 76-03-24

Savings Account

s $ $ D M S

s $ * s s $ $ s s s $ $ s

2 000 000 71 245

500 000 100 000

2 500 000 9 212 500 600 000 600 000

9 232 500 9 095 000 500 000

1 250 000 10 000 000 4 000 000 13 000 000

400 000 1 250 000 2 658 150

2. 18. 18.

18. 18.

18. 18. 18.

60 15 15

15 15

15 15 15

110 193 71 245

500 000 38 461 137 741 507 576 600 000 600 000 508 678 501 102 500 000

1 250 000 550 964 220 386 716 253 400 000

1 250 000 146 455

8 609 054

11 252 528

3. Distribution by Fund:

Administrative Fund Working Capital Fund General Fund (including Operating Funds) United Nations Development Programme (UNDP) Trust Fund for projects supported by United Nations Environment Programme (UNEP) Trust Fund for projects supported by Swedish International Development Authority (SIDA) Joint Co-ordinated Research Programmes with the Federal Republic of Germany Joint Research Programmes with the United States of America Special Fellowships offered by the Union of Soviet Socialist Republics Other funds and special accounts

Total Current and Deposit Accounts at banks

5 471 757 1 340 102 3 376 921 252 664 19 858

355 162 248 714 12 492

138 227 36 631

11 252 528

- 31 -

SCHEDULES B. l and B.2

SCHEDULE B. 1

OUTSTANDING CONTRIBUTIONS TO PRIOR YEARS' REGULAR BUDGETS AS AT 31 DECEMBER 1975

Member State

Albania Bolivia Cambodia Colombia . , Dominican Republic-'

Ecuador El Salvador Haiti£/ Jordan Mali-/

e/ Paraguay-Uganda

f / Former Members—

TOTAL,

1958-19688./

. ---

24 965

_ -

29 221 -

6 107

31 206 -

12 242

103 V41

1969

. ---

4 355

520 3 844 4 355 -

4 355

4 355 -

-

21 784

1970

. ---

4 741

4 741 4 741 4 741 -

4 741

4 741 4 227

3 707

36 380

1971

_. ---

5 221

5 221 5 221 5 221 -

5 221

5 341 5 221

-

36 667

1972

—

---

5 934

5 934 5 934 5 934 -

5 934

5 934 5 934

-

41 538

1973&/

__ -

3 344 30 497 6 778

6 778 6 778 6 778 191

6 778

6 778 6 778

-

81 478

1974

6 498 6 822 8 414 37 862 8 414

8 414 8 414 8 414 8 414 8 414

8 414 8 414

-

126 908

Total

6 498 6 822 11 758 68 359 60 408

31 608 34 932 64 664 8 605 41 550

66 769 30 574

15 949

448 496

a/ Includes supplemental assessments.

b/ In arrears to 1962.

c/ In arrears to 1959.

d/ In arrears to 1967.

&_j In arrears to 1958.

f / Two countries - one withdrew from membership on 19 June 1967 and the other on 14 December 1970.

SCHEDULE B.2

VOLUNTARY CONTRIBUTIONS PLEDGED TO THE GENERAL FUND FOR THE YEARS 1967-1974 AND OUTSTANDING AS AT 31 DECEMBER 1975

Member State 1967 1968 1969 1970 1971 1972 1973 1974 Total

Ecuador 1 000 - - - - - - - \ 000 Greece _ _ _ _ _ _ _ 8 400 8 400 Haiti - 800 800 Jordan _ _ _ _ _ 800 - - 800

Uganda - - 1 000 - - - - 1 000

Zaire - - - 1 000 1 500 1 200 2 000 - 5 700

TOTAL 1 000 - - 2 800 1 500 2 000 2 000 8 400 17 700

- 32 -

SCHEDULE C

CONTRIBUTIONS TO THE 1975 REGULAR BUDGET AND ADVANCES TO THE WORKING CAPITAL FUND AS AT 31 DECEMBER 1975

Member State

Working Capital Fund

A s s e s s e d Outstand

ing A s s e s s e d

1975 Regular Budget

Paid Outstand

ing

Afghanistan Albania Algeria Argentina Australia

Austria Bangladesh Belgium Boli\ ia Brazi l

Bulgaria Burma Byelorussian Soviet Socialist

Republic Cambodia Canada

Chile Colombia Costa Rica Cuba Cyprus

Czechoslovakia Denmark Dominican Republic Ecuador Egypt

El Salvador Ethiopia Finland France Gabon

German Democratic Republic Germany, Federal Republic of Ghana Greece Guatemala

Haiti Holy See Hungary Iceland India

Indonesia Iran I raq Ireland I s r ae l

Italy Ivory Coast J a m a i c a Japan Jo rdan

Kenya Korea , Republic of Kuwait Lebanon L ibe r i a

Libyan Arab Republic Liechtenste in Luxembourg Madagascar Malaysia

Mali Mexico Monaco Mongolia Morocco

Ne the r l ands New Zealand Niger Niger ia Norway

400 400

1 600 17 200 29 800

11 600 2 000 21 800

400 16 000

3 000 600

9 600

400 65 800

3 000 3 400 400

2 200 400

18 400 13 000

400 400

2 400

400 400

8 800 121 400

400

25 200 147 000

800 6 600 600

400 400

6 800 400

24 800

4 000 4 200 1 000 3 200 4 400

74 600 400 400

148 000 400

400 2 200 1 800 600 400

2 200 400 800 400

1 400

400 17 800

400 400

1 200

25 600 5 800 400

2 000 9 000

400 400

1 600 17 200 29 800

11 600 2 000 21 800

400 16 000

3 000 600

9 600

400 65 800

3 000 3 400 400

2 200 400

18 400 13 000

400 400

2 400

400 400

8 800 121 400

400

25 200 147 000

800 6 600 600

400 400

6 800 400

24 800

4 000 4 200 1 000 3 200 4 400

74 600 400 400

148 000 400

400 2 200 1 800 600 400

2 200 400 800 400

1 400

400 17 800

400 400

1 200

25 600 5 800 400

2 000 9 000

5 054 5 054 19 264 207 088 401 468

156 275 24 080 293 692 5 054

192 640

36 120 7 393

129 332

5 054 886 461

36 209 40 936 5 054 26 854 5 054

247 886 175 136 5 054 5 054 29 193

5 054 5 054

118 554 1 635 508

5 054

339 496 1 980 392

9 920 79 464 7 393

5 054 5 389 91 610 5 389

298 592

48 843 50 568 12 040 43 110 59 277

1 005 016 5 054 5 243

1 993 864 5 054

5 054 26 488 24 249 7 393 5 054

29 639 5 389 10 777 5 054 16 935

5 054 214 312 5 389 5 054 14 597

344 885 78 138 5 054 24 080 121 248

--200

--_ ----_ --_ -_ --511 400

_ -. --_ 400

--400

1 800

-600

--_ 400

2 400 400

-_ . 400

--_ -1 316

--_ --400 400

_ 400 200 727

-_ -905 400

1 599

_ 400

---

400

-_

207 088 401 468

156 275

-293 692

-192 640

36 120 400

129 332

. 886 461

800

-5 054 26 343 4 654

247 886 175 136

. -

29 193

. 4 654

118 554 1 635 508

-337 696

1 980 392 9 320

77 014 7 393

_ 4 989

89 210 4 989

298 592

1 400 50 568 11 640 43 110 59 277

1 005 016 5 054

-1 993 864

-5 054

26 488 24 249 6 993 4 654

4 150 4 989 10 577 4 327 16 935

_ 214 312 4 484 4 654 12 138

344 885 77 738 5 054 24 080

121 248

4 654 5 054 19 064

-

24 080

_ 5 054

6 993

5 054

-35 409 40 936

_ _ -

_ 5 054 5 054

-5 054

_ _ _ 4 654

_ _

2 450

-5 054

-_ --

47 443

_ _ --_ -

3 927

-5 054

_ _ ---

25 489

_ _ --

5 054

_ -_ 860

_ _ _ _ -

33 -

SCHEDULE C (continued)

Member State

Working Capital Fund

Outs tanding

1975 Regula r Budget

Outstanding

Pakis tan Panama Paraguay P e r u Phi l ippines

Poland Por tuga l Republic of South Vie t -Nam Romania Saudi Arabia

Senegal S i e r r a Leone Singapore South Africa Spain

Sr i Lanka Sudan Sweden Switzer land Syrian Arab Republic

Thai land Tunis ia Turkey Uganda Ukrainian Soviet Social is t

Republic

Union of Soviet Social is t Republ ics

United Kingdom of Grea t Br i t a in and Nor the rn Ireland

United Republic of Cameroon United States of A m e r i c a Uruguay

Venezuela Yugoslavia Z a i r e Zambia

TOTAL

New M e m b e r s :

Democra t ic P e o p l e ' s Republic of Korea**/

Mauritius—

Sub-total

TOTAL

3 000 400 400

1 400 3 800

26 000 3 200 1 200 6 200 1 200

400 400 800

10 400 20 400

600 400

27 000 17 000

400

2 200 400

6 000 400

35 400

268 600

110 000

400 553 200

1 200

6 600 7 000 400 400

2 000 000

3 000 400

_ 1 400 3 800

26 000 3 200 1 200 6 200 1 200

400 400 800

10 400 20 400

600 400

27 000 17 000

400

2 200 400

6 000 400

35 400

268 600

110 000

400 553 200

1 200

6 600 7 000 400 400

1 999 600

1 400

400

1 800

1 400

400

1 800

30 120 5 054 5 054 16 856 46 693

330 274 38 528 14 448 74 648 14 448

5 054 5 054 9 632

125 216 245 616

7 393 5 243

363 746 229 025

5 054

26 488 5 054 72 240 5 054

476 911

3 618 593

1 481 926

5 054 7 452 741

14 448

79 464 84 280 5 243 5 054

26 660 000

3 600

-_ -

2 200

_ -200 800 200

_ . 200

--400

----200

. 800

-400

3 600

3 200

400 23 537

-1 200 200 400

5

56 200

32 520 5 054

-16 294 44 493

350 253 38 528

-73 848 14 248

5 054 5 054 9 432

125 216 245 616

6 993 400

363 746 229 025

5 054

26 288 5 054

--

476 511

3 614 993

1 478 726

4 654 7 429 204

14 448

78 264 84 080

-471

26 231 712

--5 054 562

-21

-14 248

. -_ ----_

4 843

---_ -

71 440 5 054

-

-

-_ --_ -4 843 4 578

372 088

16 856

5 054

21 910

16 856

5 054

21 910

2 001 800 2 001 400 400 56 200 372 088

£ / The Democra t i c P e o p l e ' s Republic of Korea became a Member of the Agency on 18 September 1974.

b / Maur i t ius became a Member of the Agency on 1 January 1975.

- 34 -

SCHEDULE D

VOLUNTARY CONTRIBUTIONS PLEDGED AND PAID TO THE GENERAL FUND FOR 1975 AS AT 31 DECEMBER 1975

M e m b e r State Pledged Paid Outstand

ing

Afghanistan Albania Alger i a Argent ina Aus t r a l i a

Aus t r i a Bangladesh Belgium Bolivia B r a z i l

Bulgar ia B u r m a Bye lo russ ian Soviet Social is t Republic Cambodia Canada

1 950 3 600

38 700 67 050

26 100 4 500

64 758

40 000

6 7 50 1 350

27 285

148 500

-3 600

38 700 67 050

26 100 -

64 7 58

40 000

6 7 50 -

27 285

148 500

1 950

4 500

1 350

Chile Colombia Cos ta Rica Cuba Cyprus

Czechoslovakia Democra t i c Peop le ' s Republic of Korea Denmark Dominican Republic Ecuador

900 5 521

34 722

29 250

7 87 5 521

34 722

29 250

113

Egypt E l Salvador Ethiopia Finland F r a n c e

Gabon G e r m a n Democra t i c Republic Germany , F e d e r a l Republic of Ghana G r e e c e

12 778 12 778

21 000 125 517

65 306 330 750

2 200 14 850

21 000 125 517

65 306 330 750

2 200 _ 14 850

Guatemala Hait i Holy See Hungary Iceland

1 500

34 483 1 200

1 500

34 483 1 200

35 -

SCHEDULE D (continued)

Member State Pledged Paid Outstand

ing

India Indonesia Iran Iraq Ireland

60 000 9 000

70 000 25 000 7 200

60 000 -

70 000 25 000 7 200

9 000

Israel Italy Ivory Coast Jamaica Japan


Liberia Libyan Arab Republic Liechtenstein Luxembourg Madagascar

Malaysia Mali Mauritius Mexico Monaco

Mongolia Morocco Netherlands New Zealand Niger

Nigeria Norway Pakistan Panama Paraguay

Peru Philippines Poland Portugal Republic of South Viet-Nam

Romania Saudi Arabia Senegal Sierra Leone Singapore

9 900

333 000

9 900

333 000

4 950 8 100 1 500

900 2 100 1 400

4 9 50 8 100 1 500

900 2 100

1 400

40 050 2 000

1 200 2 700 57 600 9 420 986

4 500 20 250 6 7 50 1 200

3 150 9 500 30 120 7 200 2 100

13 950

2 700 1 415

40 050 2 000

_

2 700 57 600 9 420 986

™

20 2 50 6 7 50 1 200

3 033 9 500

30 120 7 200 2 100

7 312

2 700 1 415

1 200

4 500

117

6 638

1 800 1 800

36 -

SCHEDULE D (continued)

Pledged Paid Outstand

ing

23 400 30 000 1 350 2 500 60 7 50

38 250

4 950 1 356 13 500

115 942 684 932 247 500

23 400 30 000 1 301 -

60 7 50

38 250

4 950 1 356 13 500

115 942 684 932 247 500

--49

2 500 -

-

_

--

-

-_

1 106 400

10 000 15 750

900

4 219 641

966 400

10 000 15 7 50

4 031 974

140 000

900

187 667

Member State

South Africa Spain Sri Lanka Sudan Sweden

Switzerland Syrian Arab Republic Thailand Tunisia Turkey

Uganda Ukrainian Soviet Socialist Republic Union of Soviet Socialist Republics United Kingdom of Great Britain

and Northern Ireland United Republic of Cameroon

United States of America Uruguay Venezuela Yugoslavia Zaire

Zambia

TOTAL

- 37 -

SCHEDULE E

SHARES OF MEMBER STATES IN THE 1974 CASH SURPLUS

M e m b e r State 1974 Scale of a s s e s s m e n t (percentage)

Share (amount)

Afghanistan Albania Alge r i a Argent ina Aus t r a l i a

Aus t r i a Bangladesh Belgium Bolivia B r a z i l

0.03637 0.03637 0.08182 0.74550 1.42964

0.53738 0.12728 1.02406 0.03637 0.70004

79 79

178 1 623 3 112

1 170 277

2 229 79

1 524

Bulgar ia B u r m a Bye loruss ian Soviet Social is t

Republic Cambodia Canada


Czechoslovakia Democra t i c Peop le ' s Republic of K o r e a -Denmark Dominican Republic Ecuador

Egypt E l Salvador Ethiopia Finland F r a n c e

a /

0.15455 0.04546 0.48669

0,03637 3.00122

0.17274 0.16364 0,03637 0.03637 0.13659

0.87197 0.06364 0.59822 0.03637 0.03637

0.15455 0.03637 0.03637 0.43599 5.84021

336 99

1 060

79 6 533

376 356

79 79

2 97

1 898 139

1 302 79 79

336 79 79

949 12 714

Gabon G e r m a n Democra t i c Republ ic^ Germany , F e d e r a l Republic of Ghana Greece

Guatemala Haiti Holy See Hungary Iceland

a/ 0.03637 1.35866 6.62093 0.06364 0.25456

0.04546 0.03637 0.04056 0.46640 0.04056

79 2 958

14 413 139 554

99 79 88

1 015

- 38 -

SCHEDULE E (continued)

M e m b e r State 1974 Scale of a s s e s s m e n t (percentage)

Share (amount)

India Indonesia I ran I r aq I re land

1.35463 0.24619 0.19092 0.06364 0.14195

2 949 536 416 139 309

I s r a e l I t r ly Ivory Coast J a m a i c a Japan

0.19265 3.44735 0.03637 0.03680 5.25214

419 7 505

79 80

11 433

Jo rdan Kenya Korea , Republic of Kuwait Lebanon

0.03637 0.03637 0.09091 0.08111 0.04546

79 79

198 177

99

L ibe r i a Libyan Arab Republic Liechtens te in Luxembourg Madagasca r

Malays ia Mali Mexico Monaco ,

3. / Mongol ia-

0.03637 0.07097 0.04056 0.05070 0.03637

0.09091 0.03637 0.76368 0.04056 0.03637

79 155 88

110 79

198 79

1 663 88 79

Morocco Nether lands New Zealand Niger Niger ia

0.08182 1.14573 0.31431 0.03637 0.10060

178 2 494

684 79

219

Norway Pak is tan Panama Pa raguay P e r u

0,41570 0.30002 0.03637 0.03637 0,09091

905 653

79 79

198

a/ The Democra t i c Peop l e ' s Republic of Korea , the G e r m a n Democra t i c Republic and Mongolia became M e m b e r s of the Agency after the Gene ra l Conference had decided by Resolut ion GC(XVII)/RES/308 the sca le of a s s e s s m e n t of M e m b e r s ' cont r ibut ions for 1974.

- 39 -

SCHEDULE E (continued)

Member State 1974 Scale of

a s s e s s m e n t (percentage)

Share (amount)

Phi l ippines Poland Por tuga l Republic of South Vie t -Nam Romania

Saudi Arabia Senegal S i e r r a Leone Singapore South Africa

Spain Sr i Lanka Sudan Sweden Switzerland

Syrian Arab Republic Thailand Tunis ia Turkey-Uganda

Ukrainian Soviet Social is t Republic

Union of Soviet Social is t Republ ics

United Kingdom of Grea t Br i ta in and Nor the rn I re land

United Republic of Cameroon United States of A m e r i c a

Uruguay Venezuela Yugoslavia Z a i r e Zambia

TOTAL

0.27274 1,22735 0.13637 0.06364 0.31820

0.06364 0.03637 0.03637 0,04546 0,47276

0.90915 0.04546 0.03680 1.21671 0.82128

0.03637 0,10910 0.03637 0,30911 0.03637

1,81493

13.79953

5.73882

0.03637 31.90825

0.06380 0.35457 0,32729 0.03680 0.03637

594 2 672 297 139 693

139 79 79 99

1 029

1 97 9 99 80

2 649 1 788

79 238 79 673 79

3 951

30 040

12 493

79 69 461

139 772 713 80 79

101,45867 220 863

- 40 -

SCHEDULE F . 1

DATA IN SUPPORT OF THE REPORT OF THE DIRECTOR GENERAL ON THE AGENCY'S ACCOUNTS FOR 1975

STATEMENT O F ANNUAL APPROPRIATIONS, TOTAL OBLIGATIONS, EXPENDITURES, UNLIQUIDATED OBLIGATIONS AS AT

31 DECEMBER 1975, AND BUDGETARY SAVINGS, BY YEARS 1958-1975 INCLUSIVE

Year

19J8

1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975

TOTAL

Total appropriation

4 089 000 5 225 000 5 843 000 6 168 000 6 731 600 7 337 500 7 444 500 7 938 000 8 984 104 9 491 500 10 477 000 11 251 000 12 250 000 14 214 258 16 804 196 19 935 786 24 320 843 32 175 000

210 680 287

Total obligations

3 867 786 4 494 610 5 158 146 6 030 557 6 446 139 6 893 613 7 287 179 7 875 184 8 984 104 9 326 379 10 083 330 11 234 761 12 231 107 14 010 024 16 531 709 19 881 168 23 492 870 30 285 527

204 114 193

Expenditures

3 586 389 3 988 150 4 487 151 5 001 195 5 637 846 6 081 279 6 473 931 7 052 186 8 194 849 8 324 574 9 037 138 10 192 029 11 105 753 12 935 460 15 239 278 18 206 930 21 375 094 27 795 576

184 714 808

Unliquidated obligations

1

1 1 1 1 1 1 1 2

281 397 506 460 670 995 029 362 808 293 812 334 813 248 822 998 789 255 001 805 046 192 042 732 125 354 074 564 292 431 674 238 117 776

2 489 951

19 399 385

Budgetary savings

Amount and percentage of approp

221 214 730 390 684 854 137 443 285 461 443 887 157 321 62 816

-165 121 393 670 16 239 18 893

204 234 272 487 54 618

827 973 1 889 473

6 566 094

riation

5.41 13.98 11.72 2.23 4.24 6.05 2. 11 0.79

-1.74 3.76 0.14 0.15 1.44 1.62 0.27 3.40 5.87

3.12

- 41 -

SCHEDULE F . 2

STATEMENT OF ASSESSED CONTRIBUTIONS RECEIVED DURING YEAR OF ASSESSMENT COMPARED WITH TOTAL PAYMENTS AND RESCISSIONS AND

OUTSTANDING BALANCES AS AT 31 DECEMBER, BY YEARS 1958-1975 INCLUSIVE

Year

(1)

1958 1959 1960 1961 1962 1963 1964 1965 1966, , 1966^ 1967 1968 1969 1970 1971 1972 1973 1974 1975

TOTAL

Total , assessments—

(2)

4 114 760 5 225 000 5 880 980 6 200 690 6 640 079 7 155 263 7 230 274 7 732 282 8 437 455 240 104

9 185 010 10 171 630 10 911 453 11 870 780 13 346 659 15 397 934 18 258 757 23 474 491 26 681 910

198 155 511

Current

Amount

(3)

3 771 396 4 722 638 5 312 034 5 554 021 5 638 304 6 159 522 6 605 083 6 943 041 7 683 571 223 628

8 516 909 9 415 395 9 637 651 10 818 133 12 201 519 14 272 632 17 017 697 22 735 361 26 309 822

183 538 357

Asse

year

% [(3) divided by (2)]

(4)

91.7 90.4 90.3 89.6 84.9 86.1 91.4 89.8 91.1 93.1 92.7 92.6 88.3 91.1 91.4 92.7 93.2 96.9 98.6

92.6

ssment received

Prior years

(5)

228 388 319 167 484 557 493 177 997 111 962 280 722 874 663 439

-822 956 604 575 638 082

1 306 458 875 311 587 428

2 162 057 1 215 903 712 807

13 796 570

Total

Amount

(6)

3 771 396 4 951 026 5 631 201 6 038 578 6 13] 481 7 156 633 7 567 363 7 665 915 8 347 010 223 628

9 339 865 10 019 970 10 275 733 12 124 591 13 076 830 14 860 060 19 179 754 23 951 264 27 022 629

197 334 927

% [(6) divided by (2)]

(7)

91.7 94.8 95.8 97.4 92.3 100.0 104.7 99.1 98.9 93.1 101.7 98.5 94.1 102.1 97.9 96.5 105.0 102.0 101.3

99.6

Difference [(2) minus (6)]

(8)

343 364 273 974 249 779 162 112 508 598 (1 370)

(337 089) 66 367 90 445 16 476

(154 855) 151 660 635 720 (253 811) 269 829 537 874 (920 997) (476 773) (340 719)

820 584

a/ Includes assessment on new Member States,

b / Includes supplemental assessments.

- 42 -

STATEMENT OF ANNUAL ASSESSMENTS ON MEMBER STATES, SHOWING PAYMENTS AND RESCISSIONS BY YEARS AND OUTSTANDING

CONTRIBUTIONS RECEIVABLE AS AT 31 DECEMBER 1975

Year

1958

1959

1960

1961

1962

1963

1964

1965

rf^ 1 9 6 6 ^ CO

1 1967

1968

1969

1970

1971

1972

1 9 7 3 ^

1974

1975

TOTAL

Total . assessments—'

4 114 760

5 225 000

5 880 980

6 200 690

6 640 079

7 155 263

7 230 274

7 732 282

8 677 559

9 185 010

10 171 630

10 911 453

11 870 780

13 346 659

15 397 934

18 258 757

23 474 491

26 681 910

198 155 511

1958-1968

4 113 124

5 220 889

5 876 306

6 195 756

6 631 119

7 143 155

7 214 657

7 713 267

8 610 606

8 709 792

9 415 395

-

-

-

-

-

-

-

76 844 066

1969

-

-

-

-

641

2 849

868

2 046

31 383

413 035

187 260

9 637 651

-

-

-

-

-

-

10 275 733

1970

-

-

-

-

-

-

-

-

15 620

35 123

499 994

755 721

10 818 133

-

-

-

-

-

12 124 591

Amount paid

1971

-

-

-

-

-

-

-

-

1 728

3 669

39 559

455 848

374 507

12 201 519

-

-

-

-

13 076 830

in y e a r

1972

-

-

-

-

-

-

-

-

21

-

4 040

25 028

160 367

397 972

14 272 632

-

-

-

14 860 060

1973

-

-

-

-

-

-

3 343

3 857

4 333

6 389

6 328

10 386

476 372-^

678 92(£ /

972 1 2 9 ^

17 017 697

-

-

19 179 754-^

1974

-

-

-

-

-

-

-

-

-

-

2 794

4 355

1 266

26 360

74 532

1 106 596

22 735 361

-

23 951 264

1975

-

280

-

-

280

-

-

-

-

280

-

680

3 755

5 221

37 103

52 986

612 222

26 309 822

27 022 629

Contributions st i l l

receivable

1 636

3 831

4 674

4 934

8 039

9 259

11 406

13 112

13 868

16 722

16 260

21 784

36 380

36 667

41 538

81 478

126 908

372 088

820 584

a/ Includes assessments on new Member States,

b/ Includes supplemental assessments,

c/ Includes amounts rescinded in 1973.

GO

O ffl M a a r

GO

O

a STATEMENT OF CUMULATIVE ASSESSMENTS ON MEMBER STATES, SHOWING CUMULATIVE PAYMENTS d

AND RESCISSIONS AND UNPAID BALANCES AND PERCENTAGE RELATIONSHIPS TO TOTAL jE| ASSESSMENTS AS AT 31 DECEMBER EACH YEAR, 1958-1975 INCLUSIVE H

^

Descr ip t ion 1958-1968 1969 1970 1971 1972 1973 1974 1975

Amounts :

Cumulat ive , 78 213 527 89 124 980 100 995 760 114 342 419 129 740 353 147 999 110 171 473 601 198 155 511 assessments—'

L e s s : Cumulat ive 76 844 066 87 119 799 99 244 390 112 321 220 127 181 280 146 361 034 170 312 298 197 334 927 payments and

2 005 181 1 751 370 2 021 199 2 559 073 1 638 076 1 161 303 820 584 1

*>

1

r e s c i s s i o n s

Cumulative unpaid balance

P e r c e n t a g e s :

Cumulat ive a s s e s s m e n t s

L e s s : Cumulat ive payments and r e s c i s s i o n s

1 369 461

100.00%

98. 25%

100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

97.73% 98.27% 98.23% 98.03% 98.89% 99.32% 99.59%

Net cumulat ive 1.75% 2.27% 1.73% 1.77% 1.97% 1.11% 0.68% 0 . 4 1 %

a / Including a s s e s s m e n t s on new Member Sta tes .

SCHEDULE F . 5

STATEMENT OF 1974 UNLIQUIDATED OBLIGATIONS CARRIED FORWARD ON 31 DECEMBER 1974 SHOWING EXPENDITURES AND SAVINGS DURING 1975 AND THE BALANCE CARRIED FORWARD TO 1976

Appropriation Section

Obligations carried over on

31 December 1974

12 587

221 230

159 200

2 718

448 007

72 388

642 588

559 058

2 117 776

Obligations liquidated during 1975

11 750

174 892

173 246

2 072

302 554

57 794

516 798

397 890

1 636 996

Savings in 1975

837

46 338

(14 046)

646

4 746

12 133

81 220

112 941

244 815^

Balance carried forward to 1976

-

-

-

-

140 707

2 461

44 570

48 227

235 965

1. Policy-making organs

2. Executive management and administration

3. Common services

4. Technical assistance and training

5. Research and isotopes

6. Operational facilities

7. Technical operations

8. Safeguards

TOTAL

a./ In addition savings of $37 864 occurred on obligations brought forward from 1973 as unliquidated obligations, so that total savings were $282 679 as follows:

Savings on 1973 unliquidated obligations 37 864

Savings on 1974 unliquidated obligations 244 815

Total (Statement I. D) 282 679

- 45 -

SCHEDULE F . 6.

STATEMENT OF MISCELLANEOUS INCOME IN 1975 COMPARED WITH BUDGET ESTIMATES

Source Budget

estimate Actual income Difference

(a) Attributable to specific programmes

Sale of Agency publications

Sale of INIS publications including microfiches

Sale of INIS tapes

Sale of CINDA publications

Advertising

Laboratory income

Sale of surplus property

IAEA/UNIDO joint services arrangement

Computer services

Printing services

Other services

Amounts recoverable under safeguards agreement from non-member States

UNDP allocation for overhead costs

Reimbursable services for AGRIS

Reimbursable services for the International Development Research Centre

Sub-total

(b) Not attributable to specific programmes

Investment and short - term deposits

Refund from United Nations Joint Staff Pension Fund

Other

Sub-total

Total miscellaneous income

300 000

110 000

4 000

14 000

10 000

50 000

7 000

344 000

115 000

141 000

8 000

330 000

95 000

1 528 000

157 000

230 000

564 692

951 692

2 479 692 SJ

389 221

97 511

6 000

31 921

14 898

22 250

11 011

89 221

(12 489)

2 000

17 921

4 898

(27 750)

4 011

275 455

138 006

200 418

13 920

(68 545)

23 006

59 418

5 920

578 531

18 692

12 024

248 531

(76 308)

12 024

1 809 858

482 250

114 593

540 979

1 137 822

2 947 680

281 858

325 250

(115 407)

(23 713)

186 130

467 988

a/ Resolutions GC(XVIII)/RES/314 and GC(XIX)/RES/324.

- 46 -

STATEMENT OF FINANCIAL CONTRIBUTIONS RECEIVED FROM MEMBER STATES TOWARDS THE COSTS OF CONFERENCES,

SYMPOSIA AND SEMINARS HELD IN 1975

Place

M e e t i n g

Title

Member State or

organization

Amount pledged

Status as at 31 December 1975

Paid Outstanding

Otaniemi

Libreville

Munich

Jiilich

Stockholm

-J Ankara

Chicago

San Francisco

Symposium on radiological effects of r e l ea se s from nuclear facilities Finland into aquatic systems

Gabon symposium on the "Oklo phenomenon"

Symposium on the use of high-level radiation in waste t reatment -status and prospects

IAEA/NEA international symposium on gas-cooled r e a c t o r s with emphasis on advanced sys tems

IAEA/NEA international symposium on the combined effects on Sweden the environment of radioact ive, chemical and the rma l r e l ea se s from the nuclear industry

INIS/AGRIS international t raining seminar Turkey

International symposium on biological effects of low-level USA radiation pertinent to protection of man and his environment

International symposium on the t ransuranium nuclides, from USA the standpoint of safety, waste management and environmental considerations

9 000

F r a n c e

F e d e r a l Republic of Germany

F e d e r a l Republic of Germany

20 743

11 000

9 000

11 000

5 000

11 000

16 554

9 000

11 000

9 000

11 000

5 000

11 000

20 743

16 554

Washington

TOTAL

IAEA advisory group meeting on uranium ore p rocess ing USA 1 811

95 108 56 000

1 811

39 108

SCHEDULES F . 8 and F . 9

SCHEDULE F . 8

STATEMENT OF FIXED ASSETS AS AT 31 DECEMBER 1975 SHOWING LOCATIONS AND VALUE AT COST

Locat ion of a s s e t s

Value of equipment, fittings and furni ture

1975 1974

Headqua r t e r s : Vienna and Seibersdorf

Internat ional Centre for Theore t i ca l Phys i c s at T r i e s t e

Internat ional Labora to ry of Marine Radioact ivi ty in Monaco

New York Office

TOTAL FIXED ASSETS

6 063 229

15 434

268 847

3 432

5 661 626

15 434

286 583

3 432

6 350 942 5 967 075

SCHEDULE F . 9

STATEMENT OF EXPENDABLE AND OTHER SUPPLIES ON HAND AS AT 31 DECEMBER 1975

I tem Amount

1975 1974

Stat ionery and office suppl ies

Reproduct ion supplies , including envelopes, o ther dis t r ibut ion supplies and INIS supplies

P a p e r for the publications p r o g r a m m e and the Sec re t a r i a t

Maintenance supplies

Safeguards supplies

Publ ica t ions for sale

Sub-total

Library books

TOTAL

49 539

121 423

172 192

46 150

87 388

177 534

2 316 2 677

532 995

1 049 830 713 150

1 395 832

422 033

1 027 894

394 461

1 817 865 1 422 355

- 48 -

RESOURCES AVAILABLE TO THE AGENCY DURING 1975 INCLUDING CONTRIBUTIONS IN CASH, IN KIND AND IN THE FORM OF SERVICES AS AT 31 DECEMBER 197b

Member State T o t a l

1975 Voluntary Other Assessed contr ibutions voluntary

contr i - to the con t r i butions Genera l Fund butions

Type II fellowships

awarded

Technical ass is tance equipment

and supplies

Labora to ry equipment

and supplies

Special nuclear

ma te r i a l s

L i b r a r y , f i lms,

publ icat ions , e tc .

Cost-free exper ts provided

Amount**/ Number Man-days

CO

Afghanistan Albania Algeria Argentina Aust ra l ia

Aust r ia Bangladesh Belgium Bolivia Brazi l

Bulgar ia Burma Byeloruss ian Soviet

Socialist Republic Cambodia Canada


Czechoslovakia Democra t ic People ' s

Republic of Korea Denmark Dominican Republic Ecuador

Egypt El Salvador Ethiopia Finland F rance

Gabon German Democrat ic Republic Germany, Federa l Republic of Ghana Greece

Guatemala Haiti Holy See Hungary Iceland

5 054 7 004 23 770 248 525 481 122

190 125 28 635 382 156 5 054

252 770

44 885 10 243 156 617

5 054 1 080 131

36 209 41 221 5 954 32 375 5 054

297 927 16 856

238 035 5 054 5 059

42 021 5 054 5 054

139 564 1 979 962

5 054 419 765

3 350 262 12 140 95 244

8 893 5 054 5 449

132 221 6 589

5 054 5 054 19 264 207 088 401 468

156 275 24 080 293 692 5 054

192 640

36 120 7 393

129 332

5 054 886 461

36 209 40 936 5 054 26 854 5 054

247 886 16 856

175 136 5 054 5 054

29 193 5 054 5 054

118 554 1 635 508

5 054 339 496

1 980 392 9 920 79 464

7 393 5 054 5 389 91 610 5 389

1 950 3 600 38 700 67 050

26 100 4 500 64 758

40 000

6 750 2 850 27 285

148 500

900 5 521

34 722

29 250

12 778

21 000 125 517

65 306 330 750 2 200 14 850

1 500

34 483 1 200

5 200

11 700

19 400

10 900

13 457b/ 15 300

98 641£/ 66 900

803 0423/ 131 400

4 700

36 775

150 780

415 55 65

380

15

906 1 887 11 824

2 135

11 941

350

2 000

1 1 5

4

14

1

3

4 3 27

22

89

5

20

210

260

44 735

285

4 209

632

52

35

5

50

10 1 533

168 3 100

20 20

60 415

51 863

14 795 64 803

910

1 013

50

8 56

1

2

367

101 590

13

12

O

a o r O


1975 Voluntary Other Asse s sed contributions voluntary

c o n t r i - to the con t r i butions General Fund butions

Type II fellowships

awarded

Technical a s s i s t ance equipment

and supplies

Labora tory equipment

and supplies

Special nuclear

m a t e r i a l s

L ib ra ry , f i lms,

publications, etc .

Cos t - f ree expe r t s provided

Amount^' Number Man-days

O K W U a f H Q 7T o 3. £

o

India Indonesia Iran Iraq Ireland

Is rae l Italy Ivory Coast Jamaica Japan


Liber ia Libyan Arab Republic Liechtenstein Luxembourg Madagascar

Malaysia Mali Mauri t ius Mexico Monaco

Mongolia Morocco Netherlands New Zealand Niger

Nigeria Norway Pakistan Panama Paraguay

Peru Philippines Poland Portugal Republic of South Viet-Nam

Romania Saudi Arabia Senegal Sier ra Leone Singapore

370 408

57 843

120 918

37 040

50 310

81 047

1 453 165

5 054

5 243 2 454 687

5 054

5 054 31 48 3

32 349

8 893

5 954 31 739

6 789 10 777

5 054

17 557

5 054

5 054 257 661 83 579

6 254 17 297

461 640 87 603

7 541

28 980

142 597 43 155

6 269

5 054

20 006

56 223

385 572 46 739

16 548

92 582 17 148

7 669

5 054 11 432

298 592

48 843 50 568

12 040

43 110

59 277

1 005 016 5 054

5 243

1 993 864

5 054

5 054 26 488

24 249 7 393

5 054

29 639

5 389 10 777

5 054

16 935

5 054

5 054 214 312

5 389

5 054 14 597

344 885 78 138

5 054

24 080

121 248 36 120 5 054

5 054

16 856 46 693

350 274 38 528

14 448

74 648

14 448 5 054

5 054 9 632

60 000 9 000

70 000 25 000

7 200

9 900

333 000

4 950 8 100 1 500

900 2 100 1 400

40 050

2 000

1 200

2 700

57 600 9 420

986

4 500

20 250

6 750

1 200

3 150

9 500

30 120

7 200

2 100

13 950

2 700

2 615

320

365 349b/ 11 500 66 000

19 600

76 190«/

24 100

1 700

9 496 7

350 1

20 350 1 2 260 14 540 17

298 107 925

622

3 254

1 584

36

91

5

5 91

35 45

15

15

30 60 5

35 020

1 501

400 1 084

285

1 118 1 006

13

1

1 1 1

2 1

337

4

4 6 3

9 4

1 800


1975 Assessed

contributions

Voluntary contributions

to the General Fund

Other voluntary

contributions

Type II fellowships

awarded

Technical assistance equipment

and supplies

Laboratory equipment

and supplies

Special nuclear

materials

Library, films,

publications, etc.

Cost-free experts provided

Amount^/ Number Man-days

South Africa Spain Sri Lanka Sudan Sweden

Switzerland Syrian Arab Republic Thailand Tunisia Turkey

Uganda Ukrainian Soviet Socialist

Republic Union of Soviet Socialist

Republics United Kingdom of Great Britain

and Northern Ireland United Republic of Cameroon United States of America Uruguay Venezuela Yugoslavia Zaire

Zambia

TOTAL

157 789 281 600 9 773 7 743

533 792

281 117 5 054 31 438 9 122

86 934

5 054 592 853

4 334 357

1 788 924

5 054

10 282 506 14 448 90 980 104 825 6 153

5 054

125 216 245 616 7 393 5 243

363 746

229 025 5 054 26 488 5 054 72 240

5 054 476 911

3 618 593

1 481 926

5 054

7 452 741 14 448 79 464 84 280 5 243

5 054

23 400 30 000 1 350 2 500 60 750

38 250

4 950 4 068 13 500

115 942

684 932

247 500

1 106 400

10 000 15 750

900

3 000£/

1 OOOW

56 859! /

1 800

676 874l' 462 800

4 300

262 505

45 90 30

95

160

6 128 4 094

52 342

13 682

1 104

28

16

300 30 532 21

1 578 47 778 55

27 454 204 023 106

18 24

375

102

296

305

1 492

5 10

1 516 490

1 2

7 7

35 064 914 26 681 910 4 225 053h/ 2 094 412 299 280 49 851 50 000 41 896 758 512 519 5 284

a/ Includes salaries at an estimated cost of $70 per day, plus travel and subsistence of cost-free experts provided by Member States.

b / Contribution to the International Centre for Theoretical Physics, Trieste.

c / Includes $94 091, as reported by the Government of France, in respect of costs incurred in connection with the Agency's interregional training course on nuclear power project planning and implementation, which was held in 1975, and similar training courses to be held in 1976 and subsequent years.

d/ Includes $451 100, as reported by the Government of the Federal Republic of Germany, in respect of costs incurred in connection with the Agency's interregional training course on nuclear power project planning and implementation, which was held in 1975, and for its repetition in 1976 and subsequent years; and $351 642 as support for the Joint Co-ordinated Research Programme.

e_/ Contributions to the IAEA Laboratory, Monaco or the Seibersdorf Laboratory.

f_/ See SIDA Trust Fund, Statement V.

j * / Includes support for the following activities: 1. Training Courses - "Occupational and Environmental Safety in the Utilization of Radioactive Material" "Methods and Technical Bases of Nuclear Energy Regulations" "Use of Radioisotopes and Radiation in Entomology" - for 13 safeguards inspectors in Los Alamos in October-November 1975 "Nuclear Power Project Planning and Implementation", to be held in 1976 and

subsequent years (as reported by the Government of the United States of America)

2. Joint Research Programmes 3. Provision of an 8K Data Processor .

Total, Training Courses

PDP - 8/E - AF for the Seibersdorf Laboratory

Total

$ 10 374 11 191 13 167 27 082 506 000

$567 814

91 101

17 959

$676 874

O

H d

r H Q

o a <r+

3 a

y Consists of voluntary contributions for prior years $5412 (see Statement III. A) and current year $4 219 641 (see Schedule D).

COMBINED TABLE OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 1975 AND OF INCOME AND OBLIGATIONS FOR THE YEAR 1975

(in thousands of US dol lars)

Descript ion Adminis t ra t ive „ , t , General

Statement No.

United Nations

United Nations

Fund

I. B

Fund Fund

III. A

Swedish International Development

Joint Resea rch

Joint Resea rch USSR

Development Environment _ P r o g r a m m e P r o g r a m m e Fel lowships P r o g r a m m e P r o g r a m m e „ * „ . with FRG with USA

Adjustments tor

t r ans fe r s between funds£/

IV. A V. A VI. A VILA VIII IX

Total-y

to

ASSETS AND LIABILITIES AS AT 31 DECEMBER 1975

A sse t s

Cash in banks, in hand and in t rans i t (including in t e re s t -bea r ing bank deposits)

Government l e t t e r s of credit convertible on demand Investments Contributions and advances due Accounts receivable and sundry debit ba lances

Total

Liabi l i t ies

5 521.3

820. 6 1 132.9

1 340.1 3 406. 9

966.4 661.3

. 4 989.3 424.0

255. 1

7 126. 9^/ 201.8

19.9 355. 2

32.2

248.7 12.5

.5 47.0

138. 2

7 474.8 2 001.8 5 786.6 7 583.8 19.9 387.4 249. 2 59. 5 138.2

11 297.

966. 661.

8 984. 1 791.

23 701.

9

4 3 2 4

2

Rese rve for unliquidated obligations Accounts payable and sundry credit balances Pr inc ipa l of the Working Capital Fund

Total

Surplus

2 725. 9 2 468. 7 1 695.4 - 495. 6

2 000. 0 456 .9

294. 1 128. 1 3.3

4 421. 3 2 000. 0 2 964. 3 456 .9 1.3 294.1 128.1 1.3 3.3

3 053. 5 1.8 2 822.3 7 126.9 18.6 93.3 121. 1 58.2 134.9

5 622. 7 2 647. 9 2 000. 0

10 270. 6

13 430. 6

Description

Statement No.

„ . , Swedish Working „ , " ™ t e d " m t e d International

Administrat ive C a p i t a f General Nations Nations D e v e l o p m e n t F u n d Fund F u n d D e v e l ° P ™ e n t Environment p a m m e

Prog ramme P r o g r a m m e T r u s t F u n d

Adjustments Joint Joint ^

Resea rch Resea rch USSR t r a n s f e r s P r o g r a m m e P r o g r a m m e Fellowships between

with FRG with USA funds*/

I .B II III. A IV, A V. A VI. A VELA VIII IX

Total-k/

INCOME AND OBLIGATIONS FOR THE YEAR 1975

Income

Balances brought forward from 1974:

Surpluses on 1 January 1975 Unliquidated obligations

Income in 1975:

Regular o r specia l contributions and allocations Other income and exchange adjustments

Total funds available in 1975

Obligations

Expenditures—' Unliquidated obligations as at 31 December 1975

Surplus as at 31 December 1975

2 626. 7 2 323.2

3 053.5

29. 0 1 772. 1 2 324 .1

6 931.4 60.8 12 .9

530.0 207.3

73. 6 51.7

130.5 21.9

1.8 2 822.3 7 126.9 18 .6 93.3 121.1 5 8 . 2 134. 9

12 154.1 4 941.7

4 949. 9

27 022. 6 3 407. 0

30 429.6

35 379. 5

29 600. 1 2 725. 9

32 326.0

29 .0

(27. 2)

(27. 2)

1.8

-

-

4 096. 8

5 894. 3 168.4

6 062. 7

10 159.5

4 868. 5 2 468. 7

7 337.2

6 931.4

4 688. 8

4 688. 8

11 620.2

4 493. 3

4 493. 3

73. 7

4 8 . 6

4 8 . 6

122.3

102.4 1.3

103.7

737.3

56.9 2.1

59.0

796.3

408. 9 294.1

703.0

125. 3

351. 7 4. 7

356.4

481.7

232.5 128. 1

360. 6

-

91. 1

91. 1

91 .1

31.6 1.3

32 .9

152.4

4. 2

4 . 2

156.6

18.4 3 .3

21.7

-

(1 032.4)

(1 032.4)

(1 032.4)

(1 032.4)

(1 032.4)

17 095.8

37 094.4 3 586.4

40 680.8

57 776. 6

38 723.3 5 622. 7

44 346. 0

13 430. 6

These adjustments a re required in order to e l iminate duplications resu l t ing from the allocation of amounts both as income to a recipient fund and expenditure from a paying fund. Such a l locations include those for overhead costs to the Adminis t ra t ive Fund from UNDP ($534 700), to Operating Fund I for the International Cent re for Theoret ical Phys ics from the Adminis t ra t ive Fund ($386 000) and from the SIDA Trus t Fund ($76 400 for Associate M e m b e r s of the Centre and $35 300 for the Winter College).

Data in respec t of the Staff Welfare Fund, the Staff Ass i s t ance Fund, the Agency's housing p ro jec t s a s well a s the C o m m i s s a r y and Res taurant a re not included in th i s table .

Undrawn al locat ions.

Includes expendi tures in r e spec t of unliquidated obligations ca r r i ed forward from 1974 and p r io r y e a r s .

O

O C

r H as

GC(20)/566 - The Agency's accounts for 1975

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Transcript of GC(20)/566 - The Agency's accounts for 1975