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TwitterEach year the OAS Secretary General publishes a proposed Program-Budget for the coming calendar year. The OAS General Assembly meets in a Special Session to approve the Program-Budget. Find these documents from 1998-2013 here.
Each year in April, the OAS Board of External Auditors publishes a report covering the previous calendar year’s financial results. Reports covering 1996-2016 may be found here.
Approximately six weeks after the end of each semester, the OAS publishes a Semiannual Management and Performance Report, which since 2013 includes reporting on programmatic results. The full texts may be found here.
Here you will find data on the Human Resources of the OAS, including its organizational structure, each organizational unit’s staffing, vacant posts, and performance contracts.
The OAS executes a variety of projects funded by donors. Evaluation reports are commissioned by donors. Reports of these evaluations may be found here.
The Inspector General provides the Secretary General with reports on the audits, investigations, and inspections conducted. These reports are made available to the Permanent Council. More information may be found here.
The OAS has discussed for several years the real estate issue, the funding required for maintenance and repairs, as well as the deferred maintenance of its historic buildings. The General Secretariat has provided a series of options for funding it. The most recent document, reflecting the current status of the Strategy, is CP/CAAP-3211/13 rev. 4.
Here you will find information related to the GS/OAS Procurement Operations, including a list of procurement notices for formal bids, links to the performance contract and travel control measure reports, the applicable procurement rules and regulations, and the training and qualifications of its staff.
The OAS Treasurer certifies the financial statements of all funds managed or administered by the GS/OAS. Here you will find the latest general purpose financial reports for the main OAS funds, as well as OAS Quarterly Financial Reports (QFRs).
Every year the GS/OAS publishes the annual operating plans for all areas of the Organization, used to aid in the formulation of the annual budget and as a way to provide follow-up on institutional mandates.
Here you will find information related to the OAS Strategic Plan 2016-2020, including its design, preparation and approval.
Home » Accountability »
Financial Reports » Latest Fiscal Period
Reports
August 2024
- OVERVIEW
- Regular (e.g. Quotas)
- Specific
- Service (e.g. ICR)
- Voluntary (OAS/DCF)
- Trust (e.g. Medical)
- Combined
There are five categories of funds managed or administered by the GS/OAS:
- Regular Fund
- Specific Funds
- Service and Revolving Funds (e.g. ICR)
- Voluntary Funds (OAS DCF)
- Trust Funds (e.g. Medical)
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, semiannually 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
- Regular Fund - Financial position and Statement of Changes in Fund Balance for the Regular Fund.
- Quota Collection - Regular Fund quota collections and balances due from Member States at the end of this period. The most current information on quotas may be found on the left menu of this site under "Latest Quota Information".
- Quota Compliance - Status of member states with respect to payments of their assessment to the Regular Fund.
- Budget Execution Report by Chapter - Regular Fund budget execution and transfers between chapters at the object of expenditure level.
- Budget Execution Report by Subprogram - Detailed Regular Fund budget execution and transfers between chapters and subprogram at the object of expenditure level.
- Liquidity - Year-to-date Regular Fund cash inflows and outflows by month.
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
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Statement of Changes in Fund Balance - Detailed report of cash inflows, outflows and balances sorted by Chapter, Subprogram and project-related activities.
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OAS Country Offices - Statement of Changes in Fund Balance with detailed cash inflows, outflows and balances for Specific Funds, by OAS Country Office.
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Cash Contributions from Permanent Observers - List of contributions to Specific Funds from Permanent Observers.
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Contributions from the Government of the United States - Statement of Changes in Fund Balance with detailed cash inflows, outflows and balances for Specific Funds.
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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.
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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.
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Signed Donor Agreements - List of new donor agreements starting execution this year.
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Expenditures by Donor and Programmatic Pillar - Year-to-date expenditures incurred in Specific Funds, sorted by donor and OAS programmatic pillar.
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Contribution from Other Institutions - List of contributions to Specific Funds from donors other than Members States or Permanent Observers.
SEMIANNUAL
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Resolution CP/RES. 831 (1342/02) - Statement of supplementary appropriations with detailed notes on net additions (transfers).
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Status of external financial audits requested by Specific Funds donors - List of latest, ongoing and programmed audits by activity and audit results.
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
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Statement of Changes in Fund Balance - Report of cash inflows, outflows and balances sorted by Chapter, Subprogram and main activity.
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Fund for Indirect Cost Recovery (ICR) - Detail of ICR collections, uses and budget execution by Chapter and Subprogram.
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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
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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:
- The Medical Benefits Trust Fund provides medical benefits to OAS staff members. Fund activity is limited to paying covered employees’ health claims. Claim adjudication is handled by an insurance provider.
- The Rowe Pan American Fund is established to provide loans to students from Member States, other than residents and citizens of the United States, and to make loans to OAS employees for educational and emergency purposes.
- The assets of the Rowe Memorial Benefit Fund have been accumulated principally from contributions received from Dr. Leo S. Rowe, a former Director General of the Pan-American Union. These assets are held in trust to provide certain welfare benefits for OAS employees.
- The Trust for the Americas is a not-for-profit organization that works to expand hemispheric cooperation and enhance economic development. Resources have been provided by contributions from corporate donors and U.S. federal grants.
Financial Reports
QUARTERLY
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Medical Benefits Trust Fund - Statement of Financial Position, Statement of Activities and Statement of Cash Flows (Quarterly).
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Row Pan American Fund - Statement of Financial Position, Statement of Activities and Statement of Cash Flows (Quarterly).
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Rowe Memorial Benefit Fund - Statement of Financial Position, Statement of Activities and Statement of Cash Flows (Annually).
ANNUALLY
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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
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Contributions to OAS Funds - Cash contributions by donor to the main OAS funds.
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U.S. Letters of Credit and Other Reimbursement Accounts - List of Letters of Credit and Other Reimbursement Accounts 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
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Combining Financial Statements - Financial position and changes in fund balance for the Regular Fund, Development Cooperation Fund, Specific Fund and Service and Revolving Funds.
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Detailed financial data in Microsoft Excel - Data for the Regular Fund, Specific and Fund for ICR.
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Semiannual Financial Report (SFR) - Detailed financial reports and analyses.