- English
- Español
There are five categories of funds managed or administered by the GS/OAS:
The navigation tabs on this website (immediately above) contain detailed financial reports for each of these funds. Each report contained under these tabs may be accessed by clicking on the external link.
The frequency on which these reports are updated (i.e. monthly, quarterly or annually) depends on the statutory requirements of each fund. Additional ad-hoc reports not contained in this website may be furnished upon official request from a Member State.
The Regular Fund is made up mainly of the quotas collected from the Member States and includes the contributions from other funds for technical supervision and administrative support provided by the General Secretariat. Funds received for unspecified purposes are treated as miscellaneous income under the Regular Fund. The purpose of this Fund is to finance: the regular secretariat and general support services provided by the Secretariat; technical supervision and administrative support to the programs; and multilateral integral development programs, as established in Article 32 of the Charter and as specified in the approved program-budget.
Financial Reports
MONTHLY
Specific Funds are made up of special contributions, including those received without purposes and limitations specified by the donor, from member states and permanent observer states of the Organization and from other member states of the United Nations, as well as from individuals or public or private institutions, whether national or international for the execution and or strengthening of development cooperation activities or programs of the General Secretariat and other organs and entities of the Organization in accordance with agreements and contracts entered into by the General Secretariat in exercise of the powers conferred under the Charter.
Financial Reports
MONTHLY
Statement of Changes in Fund Balance - Detailed report of cash inflows, outflows and balances sorted by Chapter, Subprogram and project-related activities.
OAS Country Offices - Statement of Changes in Fund Balance with detailed cash inflows, outflows and balances for Specific Funds, by OAS Country Office.
Cash Contributions from Permanent Observers - List of contributions to Specific Funds from Permanent Observers.
Contributions from the Government of the United States - Statement of Changes in Fund Balance with detailed cash inflows, outflows and balances for Specific Funds.
Awards to expire soon - List of Specific Fund awards about to expire, by Chapter and Subprogram, requiring follow-up from corresponding GS/OAS technical areas and AMS sections.
Awards already expired - List of Specific Fund awards both expired and inactive during the year, and awards expired with activity during the year, requiring follow-up from corresponding GS/OAS technical areas and AMS sections.
SEMIANNUAL
Resolution CP/RES. 831 (1342/02) - Statement of supplementary appropriations with detailed notes on net additions (transfers).
Status of external financial audits requested by Specific Funds donors - List of latest, ongoing and programmed audits by activity and audit results.
Signed Donor Agreements - List of new donor agreements starting execution this year.
Expenditures by Donor and Programmatic Pillar - Year-to-date expenditures incurred in Specific Funds, sorted by donor and OAS programmatic pillar.
Contribution from Other Institutions - List of contributions to Specific Funds from donors other than Members States or Permanent Observers.
The OAS manages several activities identified as Service and Revolving Funds, which allows the OAS to handle certain administrative activities not directly related to donor agreements or Trust Funds. These funds include activities such as the Fund for Indirect Cost Recovery (ICR), the Building Management and Maintenance account, Tax Equalization and Parking Services accounts. Since 2005, OAS has segregated these funds from the Specific Funds’ financial statements to reflect the impact of those Funds.
Financial Reports
MONTHLY
Statement of Changes in Fund Balance - Report of cash inflows, outflows and balances sorted by Chapter, Subprogram and main activity.
Fund for Indirect Cost Recovery (ICR) - Detail of ICR collections, uses and budget execution by Chapter and Subprogram.
Fund for Indirect Cost Recovery (ICR) collections by Donor) - Detail of ICR collections by Donor.
Voluntary Funds have been reorganized into an OAS Development Cooperation Fund (OAS/DCF), which includes the former FEMCIDI and other voluntary contributions. The purpose of OAS/DCF is to contribute to the financing of national and multilateral cooperation programs, projects, and activities carried out under the Strategic Plan for Partnership for Development. OAS/DCF is financed through voluntary contributions from the Member States and other assets. The Fund's uses and limitations are defined in the OAS/DCF Statutes.
OAS/DCF consists of the Integral Development Account, of Sectoral Accounts established in accordance with the priorities of the Strategic Plan, and of the Reserve Account, which shall be established with 10 percent of the annual voluntary contributions of the Member States. The Reserve Account shall maintain for unforeseen activities a sum equivalent to 3 percent of the amount of resources existing in OAS/DCF.
Financial Reports
QUARTERLY
OAS Development Cooperation Fund (OAS DCF) - Statement of Financial Position and Statement of Activities.
Trust Funds are established by bequests or grants to finance purposes specified by the donor or legator, held in trust, and used in accordance with the pertinent provisions or instruments. The disposition of these funds are restricted by the instruments establishing them and the Board or Committee overseeing the resources. These funds are not part of the program-budget and address specific purposes such as:
Financial Reports
QUARTERLY
Medical Benefits Trust Fund - Statement of Financial Position, Statement of Activities and Statement of Cash Flows (Quarterly).
Row Pan American Fund - Statement of Financial Position, Statement of Activities and Statement of Cash Flows (Quarterly).
Rowe Memorial Benefit Fund - Statement of Financial Position, Statement of Activities and Statement of Cash Flows (Annually).
ANNUALLY
The Trust for the Americas - Extract from latest external annual audit - Audit opinion, Statement of Financial Position, Statement of Activities, Statement of Cash Flows and Notes to the Financial Statement.
"Combined" refers to financial reports, information and data containing two or more OAS funds combined.
Financial Reports
MONTHLY
Contributions to OAS Funds - Cash contributions by donor to the main OAS funds.
U.S. Letters of Credit - List of Letters of Credit signed with the U.S. Federal Government to finance activities in OAS Specific Funds and Trust for the Americas, with cash inflows, outflows and balances.
SEMIANNUAL
Combining Financial Statements - Financial position and changes in fund balance for the Regular Fund, Development Cooperation Fund, Specific Fund and Service and Revolving Funds.
Detailed financial data in Microsoft Excel - Data for the Regular Fund, Specific and Fund for ICR.
Semiannual Financial Report (SFR) - Detailed financial reports and analyses.