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)
A. Status of funds as at 31 December 1975
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)
A. Status of funds as at 31 December 1975
B . Status of funds as at 31 December 1975 by project
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
A. Status of funds as at 31 December 1975
B . Status of funds as at 31 December 1975 by project
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
Status of funds as at 31 December 1975
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
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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
>
2 H
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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
A D M I N I S T R A T I V E F U N D
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
(signed) JULIUS HAJEK External Auditor
STATEMENT I. C.
A D M I N I S T R A T I V E F U N D
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
(signed) SIGVARD EKLUND Director General
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.
(signed) JULIUS HAJEK External Auditor
13
STATEMENT I. D
A D M I N I S T R A T I V E F U N 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
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.
(signed) JULIUS HAJEK External Auditor
- 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
(signed) JOHN P. ABBADESSA Director, Division of Budget and Finance
(signed) SIGVARD EKLUND Director General
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 .
(signed) JULIUS HAJEK External Auditor
- 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
(signed) JOHN P. ABBADESSA Director, Division of Budget and Finance
(signed) SIGVARD EKLUND Director General
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 .
(signed) JULIUS HAJEK External Auditor
- 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
-
-
-
-
-
Fellowships and training
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
Experts and equipment
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
Fellowships and training
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
Experts and equipment
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
Fellowships and training
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
-
-
--
-
Experts and equipment
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) JOHN P. ABBADESSA Director , Division of Budget and Finance
(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 .
(signed) JULIUS HAJEK External Auditor
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
Status of funds as at 31 December 1975
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)
Status of funds as at 31 December 1975
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
(signed) JOHN P. ABBADESSA (signed) SIGVARD EKLUND Director, Division of Budget and Finance Director General
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.
(signed) JULIUS HAJEK External Auditor
- 22 -
S P E C I A L A C C O U N T
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
(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 .
(signed) JULIUS HAJEK External Auditor
(signed) SIGVARD EKLUND Director General
> H
H
< W
STATEMENT VI. A
S P E C I A L A C C O U N T
TRUST FUND FOR PROJECTS SUPPORTED BY SWEDISH INTERNATIONAL DEVELOPMENT AUTHORITY (SIDA)
Status of funds as at 31 December 1975
1975 1974
Unobligated balance as at 1 January-
Unliquidated obligations brought forward
Income from SIDA
Miscellaneous income and exchange adjustments
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)
Accounts receivable and sundry debit balances
Deduct:
Reserve for unliquidated obligations at year end
TOTAL
(signed) JOHN P. ABBADESSA (signed) SIGVARD EKLUND Director, Division of Budget and Finance Director General
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.
(signed) JULIUS HAJEK External Auditor
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 -
S P E C I A L A C C O U N T
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
Unliquidated obligations brought forward
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
(signed) JOHN P. ABBADESSA Director , Division of Budget and Finance
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
(signed) SIGVARD EKLUND Director General
STATEMENT VII. A
S P E C I A L A C C O U N T
JOINT CO-ORDINATED RESEARCH PROGRAMMES
(Supported by the Government of the Federal Republic of Germany through the Radiation and Environmental Research Organization)
Status of funds as at 31 December 1975
1975 1974
Unobligated balance as at 1 January
Unliquidated obligations brought forward
Income from contributions
Miscellaneous income and exchange adjustments
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)
Accounts receivable
Deduct:
Reserve for unliquidated obligations at year end
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
(signed) JOHN P. ABBADESSA (signed) SIGVARD EKLUND Director, Division of Budget and Finance Director General
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.
(signed) JULIUS HAJEK External Auditor
26
STATEMENT VII. B
S P E C I A L A C C O U N T
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
Unliquidated obligations brought forward
Income from contributions
Miscellaneous income and exchange adjustments
Available for expenditure during the year
Deduct: Expenditure during the year
Unliquidated obligations at year end
Sub-total
Unobligated balance at year end
(signed) JOHN P. ABBADESSA Director, Division of Budget and Finance
(signed) SIGVARD EKLUND Director General
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.
(signed) JULIUS HAJEK External Auditor
- 27 -
STATEMENT VIII
S P E C I A L A C C O U N T
JOINT RESEARCH PROGRAMMES
(Supported by the Government of the United States of America)
Status of funds as at 31 December 1975
1975
Income from contributions
Deduct:
Expenditures during the year
Unliquidated obligations at year end
Balance at year end
Represented by:
Cash at banks (Schedule A)
Accounts receivable
Deduct:
Reserve for unliquidated obligations at year end
Balance at year end
91 101
31 629
1 315 32 944
58 157
12 492
46 980
59 472
1 315
58 157
(signed) JOHN P. ABBADESSA Director, Division of Budget and Finance
(signed) SIGVARD EKLUND Director General
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.
(signed) JULIUS HAJEK External Auditor
28
STATEMENT IX
S P E C I A L A C C O U N T
SPECIAL FELLOWSHIPS OFFERED BY THE GOVERNMENT OF THE UNION OF SOVIET SOCIALIST REPUBLICS
Status of funds as at 31 December 1975
1975 1974
Unobligated balance as at 1 January-
Unliquidated obligations brought forward
Eychange adjustments
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)
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
(signed) JOHN P. ABBADESSA (signed) SIGVARD EKLUND Director, Division of Budget and Finance Director General
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.
(signed) JULIUS HAJEK External Auditor
- 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
Jordan Kenya Korea, Republic of Kuwait Lebanon
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
Chile Colombia Costa Rica Cuba Cyprus
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
Chile Colombia Costa Rica Cuba Cyprus
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
Member State T o t a l
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
Jordan Kenya Korea, Republic of Kuwait Lebanon
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
Member State T o t a l
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
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