I. By decision
of the Secretary General, the following provisions are established on the subject
indicated above:
1. PURPOSE AND APPLICATION
1.1 The principal purpose of
these provisions is:
(a) To define the policies
that should be applied in relation to:
-- Advances;
-- Non-reimbursable technical assistance;
-- Grants
(b) To simplify and
consolidate the procedures for authorizing and processing such disbursements.
1.2 OAS Form 328 (2-79) in
Annex A summarizes the applications and reports required for advances, non-reimbursable
technical assistance, and grants. The provisions of this memorandum are not applicable to
the salary advances to staff members since they are not subject to a rendering of
accounts.
1.3 All activities for which
a disbursement is contemplated should appear in the duly approved Plans of Operations.
These provisions apply to all the funds administered by the General Secretariat.
2. BASIC REGULATIONS
2.1 These provisions
complement but do not annul the following regulations:
(a) The General Standards;
(b) The Staff Rules and Operations Manuals;
(c) The Budgetary and Financial Rules and Budgetary and Financial Procedures for
activities away from Headquarters;
(d) The Standard Contracting System
3. DEFINITIONS AND POLICIES
3.1 Advances
(a) Disbursements, subject to
rendering of accounts, authorized for actions to be taken by staff members or third
parties. They consist of:
-- Travel advances, governed
by the provisions of the staff Rules (Rule 108.21) and Operations Manual Vol. III
(Chapters VIII, XVII, XVIII, and XIX); and
-- Advances for performing an
official representation and advances to projects in lieu of direct payments to suppliers
when so requested by the project director.
(b) Reporting. Original
evidence is to be submitted at the end of the mission or official representation.
Additional advances will not be granted when rendering of accounts has been pending for
more than 30 days counting from the date on which they should have been presented. Reports
are to be submitted on OAS Form 388 (Rev.1, 1-79) set forth in Annex B.
3.2. Non-Reimbursable
Technical Assistance
(a) Disbursements made to
centers, institutions, universities, and public or private agencies responsible for the
execution of projects, in accordance with approved plans of operations, subject to
verification that the result for which they have been granted has been achieved through
the periodic presentation of a technical report and a financial report indicating the use
and disposition of the resources received.
(b) The purpose of
non-reimbursable technical assistance is to increase the efficiency and flexibility of the
operation of a project; to simplify the administrative procedures, and to grant more
authority and responsibility to the directors and/or coordinators of projects in the
field.
(c) Non-reimbursable
technical assistance will be authorized when the plans of operations of the project allow
this type of delivery of funds, on prior recommendation by the responsible technical
office, which shall base this recommendation on the nature of the project and on its
knowledge of the administrative accounting and auditing procedures in the executing
institution.
(d) These shall be carried
out through partial disbursements correlated with the stages of advances of the project,
in accordance with the plans of operations.
(e) Non-reimbursable
technical assistance shall be authorized only to centers, institutions, universities, and
public and private agencies. In the case of the projects carried out on an individual
basis and not subject to administrative-financial supervision by a center, institution, or
public or private agency, the funds may be delivered as advances when the Office of the
General Secretariat Away from Headquarters is unable to make direct payment to suppliers
at the request of the project.
(f) Disbursements for
non-reimbursable technical assistance will take place according to the plans of operations
which may permit disbursements:
(i) On predetermined basis,
in which case disbursements will be made by the national office or the Office of Financial
Services, according to the schedule in the plan and, in the case of consecutive
disbursements, upon the receipt of satisfactory technical and financial reports relating
to prior disbursements pursuant to paragraph 4.5 b below; or
(ii) Against documentation
which justifies the expense.
(g) Financial reporting
required for non-reimbursable technical assistance is summary reports certified by an
authorized official of the recipient institution, pursuant to the model of OAS Form 388
(Rev 1, 1-79) set forth in Annex B. Receipts for expenses will not be required unless
specifically requested for the purpose of auditing accounts.
3.3 Grants
(a) Granted to natural or
juridical persons, whether in money or in kind of property owned or purchased by the
Organization for a specific purpose or project.
(b) Grants may be made in
accordance with a mandate from the General Assembly or one of the Councils; or also:
(i) With the authorization of
the General Assembly, when it is a case of a grant of real property of the Organization.
(ii) With written approval by
the Secretary General containing the information set forth in Annex C (OAS Form 329, 2-79)
or by an Executive or Assistant Secretary, if he has received express delegation of such
authority from the Secretary General, provided it is in execution of a regular or special
project, with a duly approved plan of operations.
(iii) Grants of OAS
inventoried equipment supplied to special projects after such projects have been in
operation for a period of time determined by the Secretary General. In those cases, the
equipment will be accompanied by a Memorandum of Certification (OAS Form 330, 2-79) as set
forth in Annex D, signed by the authorized officials of the Secretariat and the recipient
institution. OAS Form 331 (Annex E) listing equipment in question should accompany the
Memorandum of Certification.
(c) All grants shall be
reported annually to the General Assembly.
4. TECHNICAL AND
ADMINISTRATIVE PROCEDURES AND RESPONSIBILITIES
4.1 Originating Office
(a) To take the initial
decision to process an advance, non-reimbursable technical assistance, or grant since: it
is familiar with the objective of the program or project and the nature of the mission or
official representation; it is duly informed of the operational circumstances of each
project; it has access to information on the legal regulatory requisites of each member
State; and possesses the background information related to the project and the approval of
its corresponding plan of operations; and
(b) To exercise or authorize
the delegation of technical supervision of the project.
4.2 Administrative
Services Unit
(a) To process the requests
the Unit receives from the originating offices;
(b) To verify all the data
and information included in the corresponding forms;
(c) To comply with and verify
compliance with all the pertinent regulatory provisions, especially those related to the
availability and obligation of funds;
(d) To report monthly to the
originating offices on the status of advances pending rendering of accounts;
(e) To suspend advances or
disbursements on non-reimbursable technical assistance at the request of the originating
offices; and
(f) To request the Office of
Financial Services or to authorize the Offices of the General Secretariat Away from
Headquarters to disburse advances, non-reimbursable technical assistance, or grants, with
specific indication of the conditions under which the disbursement is to be delivered.
4.3 Office of Financial
Services
(a) To arrange monthly, in
order of antiquity, all the advances pending rendering of accounts;
(b) To report periodically on
the status of the authorized advances, disbursements on non-reimbursable technical
assistance, and grants;
(c) To bring together all
cases of rendering of accounts pending for more than three months, and to determine the
follow-up actions to be taken;
(d) To make the disbursements
under the actions requested at Headquarters for advances, non-reimbursable technical
assistance, and grants; and
(e) To inform the General
Assembly of the grants made during each year of the biennium.
4.4 Offices of the General
Secretariat Away from Headquarters
(a) To disburse advances for
non-reimbursable technical assistance and grants against the signing of the corresponding
receipts or appropriate documentation;
(b) Not to disburse advances
when there are renderings of accounts that have been pending for more than 30 days,
counting from the date by which they should have been presented;
(c) To request of the
recipient institutions the rendering of accounts within the time periods established by
the General Secretariat;
(d) To receive and transmit
to the responsible technical offices the technical reports received from projects;
(e) To review and transmit to
the Office of Financial Services the financial reports they receive on advances and
non-reimbursable technical assistance;
(f) To withhold advances or
disbursements for non-reimbursable technical assistance when the reports required pursuant
to paragraph 4.5.b below, have not been received; and
(g) To determine and inform
the Office of Financial Services of the external auditing performed on funds delivered by
the General Secretariat to centers, institutions, universities, etc.
4.5 Those Responsible, as
Appropriate (Directors, Coordinators, National Liaison Agencies and/or the
Institutions Executing the Field Projects):
(a) To present and bring up
to date, annually, the plan of operations of the project, which should stipulate in detail
the activities that will be carried out during each year of the fiscal period;
(b) To present to the
responsible technical office in the General Secretariat the technical financial progress
reports on the execution of the project in the form and by the date ordered by the General
Secretariat (see above paragraphs 3.2.f and 4.4 f);
(c) To adjust the activities
of the project to the Letter of Agreement.
II. Annulment or amendment of
previous decisions: In view of the nature of this Administrative Memorandum, all its
provisions are complementary to and/or regulatory of all the provisions in effect, but do
not annul them.
III. Effect: This
revision shall take effect on March 1, 1979.
THE SECRETARY GENERAL
Assistant Secretary for Management
Date: February, 1979
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