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86th Session
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Report II
Information
concerning the Programme
and Budget for 1998-99
and other financial
and administrative questions
International Labour Office Geneva
ISBN 92-2-110650-0
1. This report comprises, in addition to material submitted for information, a number of items requiring action by the Conference. Any other items which may arise after the publication of this report and which also call for action by the Conference will be submitted to the participants through the Provisional Record.
2. The items requiring action are:
(a) Financial Report and Audited Financial Statements for 1996-97, which is published in a separate document available to Conference participants;
(b) scales of assessment of contributions to the budget for 1999;
(c) amendments to the Financial Regulations; and
(d) composition of the Administrative Tribunal of the International Labour Organization.
3. Details of these items are set out in the following pages of this report.
4. Information concerning programme implementation in 1996-97 is contained in the report of the Director-General, under item I of the Conference agenda.
Contents
Preface
Financial and administrative questions
I. Financial Report and Audited Financial Statements for 1996-97
II. Scales of assessment of contributions to the budget for 1999
III. Amendments to the financial regulations
IV. Composition of the Administrative Tribunal of the International Labour Organization
Annexes
Report of the Government members of the Committee on Allocations Matters (GB.271/10/3) 5
Amendments to the Financial Regulations: Additional terms of reference governing external audit (GB.271/PFA/7/1) 15
Financial and administrative questions
I.
Financial Report and Audited Financial
Statements for 1996-97
In accordance with articles 28 and 29 of the Financial Regulations, the International Labour Conference will be called upon to adopt the Financial Report and Audited Financial Statements for 1996-97 after their examination by the Governing Body. The Financial Report and Audited Financial Statements comprise the Director-General's financial report and audited financial statements covering the regular budget, the Working Capital Fund, and the special funds and extra-budgetary accounts administered by the Organization, including the accounts of the International Institute for Labour Studies, the accounts for the United Nations Development Programme and the various other technical cooperation accounts, including trust and accounts. The report and the statements for 1996-97, together with the Auditor's report, will be communicated to Members as a separate document. The Governing Body's recommendation as to the adoption of the Director-General's report and the audited statements will be communicated to the Conference in a separate document to the Finance Committee of Government Representatives.
II.
Scales of assessment of contributions
to the budget for 1999
1. At its 271st Session (March 1998), the Governing Body decided, on the recommendation of the Government members of the Programme, Financial and Administrative Committee,(1) to propose to the Conference that the adoption of the scales of assessment for 1999 be deferred to the 86th Session of the International Labour Conference, and that the Government members meet by delegation of the Governing Body to prepare a draft scale of assessments for 1999 during the Conference and submit it directly to the Finance Committee of Government Representatives.
2. It will be for the Finance Committee of Government Representatives to consider the draft scale of assessments for 1999 and to make appropriate proposals to the Conference.
III. Amendments to the financial regulations
At its 271st Session (March 1998), the Governing Body, on the recommendation of the Programme, Financial and Administrative Committee (see annex 2 to this report), approved amendments to the appendix to the Financial Regulations entitled "Additional terms of reference governing external audit", and decided to submit the following draft resolution to the Conference at its 86th Session (June 1998).
The General Conference of the International Labour Organization:
Decides to amend the additional terms of reference governing external audit as set out in the appendix to the Financial Regulations by replacing paragraph 5 of that appendix by the following text:
"5.The external auditor shall express and sign an opinion on the financial statements of the Organization. The opinion shall include the following basic elements:
(a) the identification of the financial statements audited;
(b) a reference to the responsibility of the entity's management and the responsibility of the auditor;
(c) a reference to the audit standards followed;
(d) a description of the work performed;
(e) an expression of opinion on the financial statements as to whether:
- the financial statements present fairly the financial position as at the end of the period and the results of the operations for the period;
- the financial statements were prepared in accordance with the stated accounting policies; and
- the accounting policies were applied on a basis consistent with that of the preceding financial period.
(f) an expression of opinion on the compliance of transactions with the Financial Regulations and legislative authority;
(g) the date of the opinion;
(h) the external auditor's name and position; and
(i) should it be necessary, a reference to the report of the external auditor on the financial statements."
IV.
Composition of the Administrative Tribunal of
the International Labour Organization
1. Under article III, paragraph 2, of the Statute of the Administrative Tribunal of the International Labour Organization, judges are appointed for a period of three years by the Conference. The composition of the Tribunal is currently as follows:
Judges:
Mr. Michel Gentot (France), President: term of office expires in July 1998;
Ms. Mella Carroll (Ireland), Vice-President: term of office expires in July 1999;
Mr. Julio Barberis (Argentina): term of office expires in July 1998;
Mr. Seydou Ba (Senegal): term of office expires in July 2000;
Mr. Jean-François Egli (Switzerland): term of office expires in July 1998;
Mr. Mark Fernando (Sri Lanka): term of office expires in July 1998;
Mr. James K. Hugessen (Canada): term of office expires in July 2000.
2. At its 271st Session (March 1998), the Governing Body, on the recommendation of the Programme, Financial and Administrative Committee, decided to propose to the Conference at its 86th Session (June 1998) that:
(a) it renew the terms of office of Mr. Michel Gentot (France), Mr. Julio Barberis (Argentina) and Mr. Jean-François Egli (Switzerland) as judges for a period of three years;
(b) in view of the doubt expressed by Mr. Mark Fernando (Sri Lanka) regarding his availability in the near future, it extend his term of office as judge for a period of one year; and
(c) it adopt a resolution in the following terms:
The General Conference of the International Labour Organization:
Decides, in accordance with article III of the Statute of the Administrative Tribunal of the International Labour Organization, to renew the terms of office of Mr. Michel Gentot (France), Mr. Julio Barberis (Argentina) and Mr. Jean-François Egli (Switzerland) as judges for a period of three years, and to extend the term of office of Mr. Mark Fernando (Sri Lanka) as judge for one year.
1. Report of the Government members of the Committee on Allocations Matters (GB.271/10/3), reproduced as Annex 1 to this report.