Agugust 2016

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 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".
  • 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

QUARTERLY

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

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

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

  • Medical Benefits Trust Fund - Statement of Financial Position, Statement of Activities and Statement of Cash Flows (Annually).

  • 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.

QUARTERLY