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Secretariat for Administration and Finance (SAF)

Organization of American States

Original: English

OAS QUARTERLY RESOURCE MANAGEMENT REPORT DECEMBER 31, 2012

PRELIMINARY AND UNAUDITED

An overview of the financial position of the funds administered by the General Secretariat for the period from January to December of 2012 and status report on other management activities

GENERAL SECRETARIAT (GS/OAS) 1889 F Street, N.W., Washington, D.C. 20006, USA

www.oas.org

3 EXECUTIVE SUMMARY (click titles for direct access)

10 FREQUENTLY ASKED QUESTIONS 12 SECTION I

13 QUARTERLY REPORTS IN COMPLIANCE WITH AG/RES.1(XLII‐E/11)

33 GS/OAS IMPROVEMENTS AND EFFICIENCIES 39 ACTIVITIES CURRENTLY DELAYED OR POSTPONED DUE TO INSUFFICIENT HUMAN AND FINANCIAL RESOURCES

40 RECOMMENDATIONS OF THE BOARD OF EXTERNAL AUDITORS

44 SECTION II

45 HEADCOUNT BY CHAPTER, GENDER AND REGION

48 HEADCOUNT BY CHAPTER, GENDER AND TYPE OF STAFF CONTRACT

51 HEADCOUNT BY CHAPTER, GENDER AND GRADE

54 REGULAR FUND ‐ BUDGET EXECUTION REPORT BY CHAPTER AND SUBPROGRAM

57 SPECIFIC FUNDS ‐ STATEMENT OF CHANGES IN CASH BALANCE BY CHAPTER AND SUBPROGRAM

59 FUND FOR INDIRECT COST RECOVERY (ICR) ‐ STATEMENT OF CHANGES IN CASH BALANCE BY CHAPTER AND SUBPROGRAM

61 SECTION III

62 FINANCIAL STATEMENTS AND REPORTS REGULAR FUND Combining Financial Statements Regular Fund Budget Execution Status Report Quota Payments Quota Compliance Report Regular Fund Cash Flow: Liquidity Risk Analysis SPECIFIC FUNDS Specific Funds: Statement of Changes in Fund Balance Resolution CP/RES. 831 (1342/02)

SERVICE AND REVOLVING FUNDS Indirect Cost Recovery (ICR) Service and Revolving Funds: Statement of Changes in Fund Balance

OTHERS Cash Contributions to OAS Chapters by Donor and Fund Projects Submitted to the Project Evaluation Committee (PEC) in 2012 Disbursements by Location— Summary by Fund and Subprogram 63 GLOSSARY

CONTENT This quarterly report presents an overview of the financial position of the General Secretariat and a status report on other management activities. Where possible, information is presented on a comparative basis.

This report is formatted as follows:

EXECUTIVE SUMMARY

Overview of the financial situation of the General Secretariat Resolution AG/RES. 1 (XLII‐E/11) authorized the General Secretariat to execute up to USD 85.4 million for 2012 Regular Fund activities. At year‐end, USD 83.6 million were obligated, of which USD 82.4 million was expended. The remain‐ing USD 1.2 million in obligations not expended at year‐end was composed of USD 0.1 million in personnel and USD 1.1 million in non‐personnel.

The unobligated budget amount of USD 1.8 million corresponds to unused appropriations. This amount reflects the measures taken by the General Secre‐tariat to adjust downwards the 2012 Regular Fund budget execution in the last quarter in order to ensure that the fund balance deficit would not exceed the amount of outstanding quotas at year‐end.

Net 2012 execution in the Fund for Indirect Cost Recovery (ICR) amounted to USD 5.2 million, which is within the same range of the amount approved in the 2013 Program‐Budget. In addition, USD 1.5 million was transferred to the Regular fund for administrative support. ICR income was USD 6.7 million for the year as compared to 2011 income of USD 6.5 million.

Ending cash balance for Specific Funds was slightly higher than last year as net increases were higher than expenditures by USD 0.9 million during the period. The cash balance in Service Funds, excluding ICR, ended lower than last year at

USD 0.4 million due in part to USD 3.1 million in unreimbursed expenses in the Tax Equalization Fund at year‐end. This amount was reimbursed in January 2013, leveling the cash balance of the Service Funds.

Increases include cash receipts from Member states and donors, as well as interest earnings, rental and miscellaneous income. Increases in 2012 are slightly higher than last year by about 1.5%. It is important to note that 2012 figures are preliminary and unaudited and transactions such as the fourth quarter interest accreditation are not reflected in this report. Increases ex‐clude USD 25.8 million of transfers between funds and accounts within the General Secretariat, as these are inter‐organizational transactions.

Quota receipts net of prompt‐payment credits in 2012 remained almost the same when compared to 2011. As of December 31, the General Secretariat received USD 79.2 million in quota payments equivalent to 94.3% of its 2012 total quota receivables of USD 84 million, while net quota receipts for the same period in 2011 were USD 79.3 million, equivalent to 96.5% of the total quota receivable of USD 82.2 million.

Donor contributions to Specific Funds increased by USD 3.7 million, mainly attributed to higher contributions received from Member states and other institutions. In contrast, pledges to the Voluntary Fund (FEMCIDI) decreased USD 0.3 million as compared to 2011.

Increases for Service and other Trust Funds (which include Medical Benefits, Rowe S. Pan‐American and Trust for the Americas) vary depending on the na‐ture of the fund which may include unrealized gains from investments or amounts collected from other funds.

EXECUTIVE SUMMARY

(in millions of USD )GS/OAS Increases 2012 2011Quota payments 79.2 79.3 Less: prompt payment credits (0.4) (0.5)

Donor Contributions 64.4 60.7 Pledges to Voluntary Fund 1.5 1.8 Interest Earnings 1.0 1.2 Administrative and Technical Support 8.2 6.8 Rental 2.8 2.2 Service and Trust Funds Income 34.5 35.8 Other income and refunds 2.5 2.7 Subtotal 193.7 189.9 Interfund transactions (25.8) (24.5)

Total 167.9 165.4

Increases in Regular, ICR, Voluntary, Specific, Service and Trust Funds(in millions of USD)Fund Budget Income Obligated Expended

UnobligatedBudget

Regular Fund 85.4 81.7 83.6 82.4 1.8 (1)‐Personnel 54.6 53.3 53.2 1.3 (2‐9)‐Non‐Personnel 30.8 30.3 29.2 0.5

Budgetary Execution for Regular Fund

(in millions of USD)Fund Budget Income Obligated Expended

UnobligatedBudget

ICR 5.2 6.7 5.2 5.1 ‐ (1)‐Personnel 3.7 3.7 3.6 ‐ (2‐9)‐Non‐Personnel 1.5 1.5 1.5 ‐

Budgetary Execution for Indirect Cost Recovery (ICR) Fund

* For basel ining purposes only as 2012 i s a trans i tion period.

* *

(in millions of USD )Fund

BeginningCash Balance

NetIncreases Expenditures

EndingCash Balance

Specific Funds 77.8 63.5 62.6 78.7 Service Funds (excluding ICR) 3.9 14.4 17.9 0.4

Changes in Cash Balances for Specific and Service Funds

3

Definition: Decreases for the Regular Fund include expenditures, obligations and payroll encumbrance pertaining to its budgetary appropriation. ICR de‐creases include current year expenditures and obligations less carryover (2011) obligations. Specific, Service, Voluntary and other Funds include cur‐rent year expenditures only. Despite a slight increase of incoming funds, overall outgoing funds declined over the previous year, approximately 10.8%, primarily due to reduced ex‐penditures in Specific Funds. Specific Fund decreases of USD 62.6 million were significantly lower mainly due to reduced expenditures in Chapter 6 ‐ Secretariat for Political Affairs by USD 4.7 million, Chapter 3 ‐ Autonomous and/or Decentralized Entities by USD 1.5 million and Resolution CP/RES. 831 (1342/02) by USD 3.5 million. FEMCIDI decreases of USD 59 thousand were significantly lower than previous years because there has not been an ap‐proved cycle since 2010, which in turn impacted the administrative support income to the Regular Fund. Decreases exclude USD 25.8 million of transfers between funds and accounts within the General Secretariat, as these are in‐ter‐organizational transactions. Over 78% of Specific Funds’ expenditures is related to three chapters: Chap‐ter 5 ‐ Secretariat for Multidimensional Security USD 21.5 million, Chapter 6 ‐ Secretariat for Political Affairs USD 16.5 million and Chapter 7 ‐ Secretariat for Integral Development USD 11.1 million. At the project level, the following five projects constitute 26% of overall expenditures in Specific Funds: MAPP/Support Peace Process in Colombia (USD 7.0 million), Civil Registry (USD 2.9 million), Port Security (USD 2.6 million), AICMA/Mine Action Program‐

Colombia (USD 2.2 million) and Sustainable Management in La Plata Basin (USD 1.6 million.

Detailed information on travel expense control measures The Department of Procurement Services (PROC) monitors and provides sum‐mary information related to travel and compliance with the Permanent Coun‐cil resolution that requires that all tickets paid for by the Regular Fund, FEM‐CIDI, specific funds, and trust funds administered by the General Secretariat be purchased in economy class, except for travel by the Secretary General, the Assistant Secretary General, and the Chair of the Permanent Council. All non economy travel was approved in accordance to the rules. 4th quarter economy tickets amounted to USD 1.1 million or 92% and Executive amounted to USD 0.1 million equivalent to 8%.

Travel purchased outside Omega World Travel is closely monitored by PROC to ensure that reservations are made following the corresponding rules and regulations.

GS/OAS Decreases by fund(in millions of USD )Regular and ICR: Expenditures and Obligations 2012 2011Regular Fund 83.6 83.1 ICR 5.2 8.1

Specific Funds 62.6 72.3 Service Funds (excluding ICR) 17.9 20.4 Voluntary Fund 0.1 2.7 Other Funds 16.0 16.7

Subtotal all Funds 185.4 203.3 Interfund transactions (25.8) (24.5)All Funds net decreases 159.6 178.8

Specific, Service, Voluntary and Trust Funds: Expenditures

EXECUTIVE SUMMARY

Decreases by Category (in millions of USD)

Total : USD 185.4M

Taxes 8.2

Performance Contracts 37.9

Building and Maintenance 14.5

Travel 13.6 Documents 1.8

Equipment, Supplies and

Maintenance 5.0

ICR 6.4

Fellowships 4.4

Temporary Posts 8.0

Personnel 76.7

Subsidy to Agencies and Organs 3.5 Other expenses 5.4

4

Travel Expenditures During this quarter, a total of USD 3.8 million expenses were reported as travel, which included almost 0.7 million travel expenses associated with fel‐lowships and other costs. Approximately 9% (USD 0.34 million) of this is Regu‐lar Fund use and the remaining 91% (USD 3.46 million) was created using Spe‐cific and other Funds. Further breakdown is shown in the table below:

Also, PROC continued the distribution of a report that provides Program heads with information regarding future travel plans recorded with our pre‐ferred travel service provider by week.

Shown below are the fare summaries for the 4th quarter by Chapters :

Disbursements by Location The General Secretariat executes numerous activities throughout its member states, requiring payment for goods and services in their corresponding local currencies. The following Table shows disbursements by location for 2012, totaling USD 185.1 million. The majority of disbursements occur in Headquar‐ters, mostly due to payroll expenses and infrastructure costs.

In Latin America, almost a third of disbursements are related to the Mission to Support the Peace Process in Colombia (MAPP), sustainable development activities in Argentina, judicial facilitator and demining activities in Nicaragua. There were no disbursements for activities held in Canada or Chile. Disburse‐ments in the Caribbean are also significant due to projects related to electoral observation and civil registry in Haiti.

In section III of this report, a new table has been included containing data of funds disbursed in the member states from January 1st to December 31st, 2012 disaggregated by country and fund/subprogram. The table can be found on Section III page 62.

EXECUTIVE SUMMARY

Disbursements by Member State (in millions of USD)

Member State Disbursements Member State DisbursementsAntigua and Barbuda 0.1 Headquarters 164.1Argentina 2.4 Honduras 0.4Bahamas 0.1 Jamaica 0.2Barbados 0.2 Mexico 1.0Belize 0.2 Nicaragua 1.6Bolivia 0.3 Panama 0.6Brazil 1.6 Paraguay 0.5Colombia 4.5 Peru 0.4Costa Rica 0.6 Saint Kitts and Nevis 0.1Dominica 0.1 Saint Lucia 0.2Dominican Republic 0.5 St. Vincent and the Grenadines 0.1Ecuador 1.0 Suriname 0.0El Salvador 0.7 Trinidad and Tobago 0.2Grenada 0.1 Uruguay 0.4Guatemala 1.1 Uruguay ‐ IIN 0.5Guyana 0.0 Venezuela 0.1

Haiti 1.1 Total 185.1 Chapter 5 ‐ Secretariat for Multidimensional

Security40.1%

Chapter 1 ‐ Office of the Secretary General

3.9%

Chapter 2 ‐ Office of the Assistant Secretary

General2.9%

Chapter 3 ‐ Autonomous and/or Decentralized

Entities11.4%

Chapter 4 ‐ Secretariat for Legal Affairs

2.6%

Chapter 6 ‐ Secretariat for Political Affairs

20.8%

Chapter 8 ‐ Secretariat for External Relations

2.1%

Chapter 9 ‐ Secretariat for Administration and

Finance0.6%

Chapter 10 ‐ Basic Infrastructure and Common costs

3.8%

Chapter 7 ‐ Secretariat for Integral Development

11.8%

Type RegularFund

Specific &Other

GrandTotal

Fellow Travel 0.06 ‐ 0.06 Fares 0.17 1.67 1.84 Per Diem 0.09 1.06 1.15 Terminal Exp 0.01 0.13 0.14 Other 0.01 0.60 0.61 Grand Total 0.34 3.46 3.80

5

Quota Receivable Pursuant to AG/RES. 1 (XLII‐E/11), the schedule and discount percentages to encourage the timely payment of quotas have been modified. Member states that pay their entire quota assessment for the current fiscal period are now entitled to the following discounts: 3% of the amount paid by January 31; 2% of the amount paid by the last day of February; and 1% of the amount paid by March 31. Thirteen Member States earned a total of USD 336.9 thousand in prompt payment credits toward their 2013 quota assessment, compared to fourteen Member States who earned USD 422.3 toward 2012 quota assess‐ment.

As of December 31, the General Secretariat received USD 78.8 million in quota payments equivalent to 97.2% of its 2012 total quota assessment of USD 81.1 million. By the end of the year, there was an outstanding quota re‐ceivable of USD 4.9 million (USD 2.3 million of current and USD 2.6 of arrears) out of which USD 4.3 million is backed by approved payment plans as follows: Jamaica (USD 19.0 thousand), Nicaragua (USD 79.9 thousand) and Venezuela (USD 4.2 million). As of December 31, 2012 no payment plan has been pre‐sented to the General Secretariat for the remaining USD 0.6 million in quota receivable dues from Antigua and Barbuda, Brazil, El Salvador, Grenada, Haiti, St. Vincent and the Grenadines and Uruguay, hence the timing of these re‐ceipts is unknown. By January 31, 2013 the GS/OAS received the full payment of 2012 quotas from Uruguay and Venezuela.

Regular Fund Liquidity and Financial Position The Regular Fund cash balance is derived from a combination of inflows, (primarily from quota receipts), and outflows (payments). While the Regular Fund has a fairly uniform stream of expenditures throughout the year, the timing of inflows of cash does not directly correlate to the timing of these expenditures. As a result, the cash balance can fluctuate significantly during the course of the year.

The Regular Fund began the year with a USD 0.6 million cash balance. Throughout the year, cash levels fluctuated between USD 7.9 million and USD 0. At the end of December 31, the cash balance ended with USD 3.5 mil‐lion.

During the year, the Regular Fund recorded increases (including quota pay‐ments, rental and other income) of USD 81.7 million and decreases of USD 83.5 million, resulting in an operating deficit of USD 1.8 million. This operat‐ing deficit, combined with the beginning fund balance deficit of USD 2.9 mil‐lion, resulted in a total of USD 4.8 million ending fund balance deficit, which equals the outstanding quota receivables of USD 4.8 millions.

Investment Policy All of the cash available for use in carrying out the activities of the Regular Fund, Specific Funds, Voluntary Fund, Service Funds and certain Trust Funds of the OAS are consolidated in the OAS Treasury Fund administered by the General Secretariat. Amounts not immediately required for operations are invested in accordance with the guidelines prescribed in the General Secre‐tariat’s investment policy.

The General Secretariat applies a conservative risk profile in the management of assets in the OAS Treasury Fund. The investment policy requires that OAS invest in high quality instruments that preserve principal, maintain sufficient liquidity to meet forecasted cash needs, and deliver competitive returns sub‐ject to prevailing market conditions. The portfolio is also diversified in order to minimize credit risk and excludes the OAS from investing in complex de‐rivative securities. The General Secretariat investment guidelines place em‐phasis on capital preservation over income generation.

Composition and Performance Following the OAS’ investment policy, all funds received by the organization are invested among different financial instruments, each having their own unique characteristics and structure in terms of maturities and returns. All funds not immediately required for operations are consolidated through the

EXECUTIVE SUMMARY

YearNumber of

Member StatesCredits earned

in USD2008 16 443,312 2009 12 460,732 2010 14 540,351 2011 14 422,274 2012 13 336,945

Prompt payment credits received

64.065.6

70.4

74.7

78.0 77.579.1

77.478.5

81.1

73.7 73.7

77.378.6

81.0

78.8

2005 2006 2007 2008 2009 2010 2011 2012

YEAR

Assessment Current

Total Quota Assessment vs. Actual Payments (in millions of USD)

* Does not include payments of Uruguay and Venezuela received on January 2013.

*

6

Treasury Fund 8.0

Regular Fund 3.4

Specific Funds 81.5

Voluntary Funds (FEMCIDI) 8.4

Service and Revolving Funds 4.7

Trust Funds Operating Cash 3.2

Total USD 109.2

Cash and investments by Fund Cash Equivalents (Money Market Funds, Commercial Paper)

25.6

Government and Agency Bonds 8.6 Asset‐Backed Bonds 12.7

Agency Backed Bonds 1.7

Corporate Bonds 60.6

Total USD 109.2

Cash and investments by financial instrument

EXECUTIVE SUMMARY

1 ‐ Brian Blackstone (December 6, 2012). Europe Bank Cuts 2013 GDP Forecast. The Wall Street Journal. 2 ‐ Matthew Walter (November 13, 2012). Global Economic Growth Seen Slowing. The Wall Street Journal.

Treasury Account; these funds are held in cash, money markets (including repurchase agreements), and in an investment portfolio.

The General Secretariat’s investment guidelines call for maturities to be dis‐tributed among short term (90‐365 days), medium term (average weighted maturity of 2 years) and long term (average weighted maturity of 4 years). The percent in short‐term securities may reflect Operating Cash. The matur‐ity segments generally should approximate 30‐40% of the total portfolio valuation.

As of December 31, 2012 the OAS Treasury Fund held USD 109.2 million – up 16.05% from USD 94.1 million at the end of Q3 ‐ in cash and investments in the following funds and financial instruments (in millions of USD):

Of the USD 109.2 million cash and investments of the OAS Treasury Fund, USD 90 million or 82.42% are under active management by Bank of America Global Capital Management. This segment of the OAS Treasury Fund serves as the repository for those funds whose operational requirements are greater than a year. Its benchmark is comprised of: Merrill Lynch 1‐3 year government/corporate bond index, Merrill Lynch 1‐5 year government/corporate bond index, and Custom Blend (33% Salomon 90 day CD, 33% Bo‐fAML 1‐3 G/C, 33% BofAML 1‐5 G/C). At the end of the fourth quarter of 2012, the OAS’ portfolio had an unrealized gain of USD 535,239. The remaining OAS Treasury Fund assets USD 19.2 million are held in cash or invested in short‐term liquid assets such as money market funds and over‐night repurchase agreements in order to meet projected short‐term (1‐3 months) cash requirements.

During the fourth quarter, the OAS Treasury Fund had an estimated average annual return of 0.667%. The average annual return for the fiscal year ended December 31, 2012 is expected to be 1.13%.

General Economic Outlook The global economy is still recovering from the financial crisis. Global growth dropped to almost 3.2% in 2012, and the downward trend will likely con‐tinue. In its global economic outlook, released in November, the Conference Board projected that world economic growth will slow to 3% in 2013. Also, in its twice‐yearly report on global economic prospects, the Organization for Economic Cooperation and Development warned that the world economy is at risk of a contraction if euro‐zone and U.S. policy makers fail to restore con‐fidence by resolving their fiscal problems.

Every major region seems to be at a potential turning point. In Europe, the European Central Bank lowered its economic forecasts for 2013. It estimated the bloc's gross domestic product will end 2012 with a 0.5% contraction, fol‐lowed by a 0.3% decline in 2013. The central bank took no new steps to stimulate the economy. ECB officials voted to keep their main lending rate unchanged at 0.75%, a record low. Separately, the Bank of England left its key rate unchanged at 0.5%1. In the United States, economists in the latest Wall Street Journal survey predicted the nation's gross domestic product would grow just 1.3% in last quarter of 2012 and 1.7% in the first quarter of 2013. In developing and emerging economies, growth is projected to drop from 5.5% in 2012 to 4.7% in 2013, with growth falling in China from 7.8% to 6.9% and in India from 5.5% to 4.7%2.

The U.S. economy will remain sluggish in 2013, underscoring the very fragile global economic outlook. Consumer and business confidence fell awaiting the fiscal cliff outcome, which caused uncertainty over the billions of dollars in spending cuts and tax increases. The unemployment rate remained un‐changed at 7.80% in December of 2012. The economy added 155,000 jobs; employment increased in health care, food services and drinking places, con‐struction, and manufacturing. The inflation rate was recorded at 1.7% in De‐cember of 2012. The index for all items less food and energy rose 1.9 percent over the last 12 months, the food index has risen 1.8 percent, and the energy index has risen 0.5 percent over that same period. The benchmark interest rate remained unchanged at 0.25%. In the last policy meeting of the year, the Federal Reserve said it will extend its asset‐buying program and linked the outlook for its main interest rate to unemployment and inflation. It will pur‐chase $85 billion a month of mortgage‐backed securities and long‐term Treasury securities in continuing efforts to drive down long‐term interest rates to encourage borrowing, spending and investing. The Fed said it did not

3 ‐ U.S. Department of Labor. Latest Numbers. Retrieved January 2013 from: http://www.dol.gov 4 ‐ Board of Governors of the Federal Reserve System. Press Release. December 12, 2012. 5 ‐ U.S. Department of the Treasury. Daily Treasury Yield Curve Rates. Retrieved January 2013 from: http://www.treasury.gov/resource‐center/data‐chart‐center/interest‐rates/Pages/TextView.aspx?data=yieldYear&year=2012

7

expect to touch short‐term rates until the unemployment rate falls to 6.5% or lower, as long as inflation forecasts remain near its 2% target4. Stock market performance was relatively good in 2012, the NASDAQ rose 16%, the S&P 500 gained 13%, and the DJIA was up 7%. Treasury yields ended the year at their lowest level in decades, but still added some small gains. Yields on 30‐year bonds increased from 2.82%, at the end of the third quarter, to 2.95% at the end of the fourth quarter. The yield on the 10‐year Treasury note, increased from 1.65%, at the end of the third quarter in 2012, to 1.78% at the end of the fourth quarter. Short‐term Treasury yields de‐creased, with the three‐month Treasury bill yielding 0.05% at the end of the fourth quarter of 20125.

EXECUTIVE SUMMARY

8

Original Appropriation

TransfersModified

AppropriationExecution Variance

CHAPTERS (a) (b) (c) (d) (e) = (c) ‐ (d)

Chapter 1 ‐ Office of the Secretary General 3,632.3 264.5 3,896.8 3,868.4 28.4

Chapter 2 ‐ Office of the Assistant Secretary General 17,142.9 (162.9) 16,980.0 16,890.6 89.4

Chapter 3 ‐ Autonomous and/or Decentralized Entities 12,994.5 (218.9) 12,775.6 11,855.2 920.4

Chapter 4 ‐ Secretariat for Legal Affairs 2,757.7 (71.5) 2,686.2 2,685.5 0.7

Chapter 5 ‐ Secretariat for Multidimensional Security 4,119.4 (351.5) 3,767.9 3,748.9 19.0

Chapter 6 ‐ Secretariat for Political Affairs 4,436.8 (215.1) 4,221.7 4,142.2 79.5

Chapter 7 ‐ Executive Secretariat for Integral Development 13,988.8 (309.3) 13,679.5 13,102.1 577.4

Chapter 8 ‐ Secretariat for External Relations 3,776.4 132.6 3,909.0 3,906.5 2.5

Chapter 9 ‐ Secretariat for Administration and Finance 10,254.2 326.2 10,580.4 10,570.6 9.8

Chapter 10 ‐ Basic Infrastructure and Common costs 12,247.8 606.0 12,853.8 12,791.6 62.2

Grand Total 85,350.8 ‐ 85,350.8 83,561.6 1,789.2

TABLES AND CHARTS ‐ REGULAR FUND APPROPRIATION & EXECUTION ‐ AS OF DECEMBER 31, 2012 2012 Appropriations and Financing

(in thousands of USD)

2012 Regular Fund Budget Execution by Chapter (in millions of USD)

2012 Regular Fund Budget Execution (in thousands of USD)

Original ModifiedAppropriationsPersonnel 54,578.5 54,008.4 Non‐personnel 30,772.3 31,342.4

85,350.8 85,350.8

Established inAG/RES.1 (XLII‐E/11)

Actual December 31, 2012

Sources of FinancingQuota Assessment 81,105.4 78,741.8

Admin. and Tech. Support 2,841.3 a 1,500.0

Other Income 1,404.1 b 1,455.2

85,350.8 81,697.0

a) ICR Collection from Specific Funds (USD 2,500.0) and FEMCIDI (USD 341.3)

b) Interest, rents, refunds and deobligations income

Modified Appropriation Expenditures Obligations

17.0

3.9

12.8

2.7

3.8 4.2 3.9

12.9

10.6

13.7

‐

2

4

6

8

10

12

14

16

18

CHP 1 CHP 2 CHP 3 CHP 4 CHP 5 CHP 6 CHP 7 CHP 8 CHP 9 CHP10

0.1

0.1

0.1

‐ ‐

0.7

‐

0.1

0.1

16.8

3.8

11.8

2.73.7 4.1 3.9

12.6

10.512.4

‐

EXECUTIVE SUMMARY

9

FREQUENTLY ASKED QUESTIONS 1. Where can I find a brief summary of the financial position of the General Secretariat as a whole as well as highlights of the important activities that took

place during the first three semesters? An executive summary of the financial situation of the General Secretariat can be found on Executive summary pages 3 to 9 (click the link for direct

access). 2. How can I determine if management has complied with the reporting requirements on administrative and financial management issues as established

by the General Assembly? Section I A page 13 of the OAS Quarterly Resource Management Report is presented in compliance with resolution AG/RES.1 (XLII‐E/11) which

mandates the General Secretariat to present its administrative and financial management reports to the CAAP on a quarterly basis showing the progress attained in austerity, efficiency, effectiveness, transparency, and prudence in the use of the Organization’s resources.

3. Where can I find a report on management progress in addressing recommendations from the Board of External Auditors?

The Board of External Auditors recommendations for 2011 can be found on Section I page 40. 4. Where can I find information on administrative efficiencies being achieved?

Section I pages 33 to 38 provides a description of these improvements and efficiencies by department. 5. Which reports tell me how many people are employed by the OAS, where they work , where they are from and their gender distribution?

Employee information distributed by Chapter, gender, region and grade is found on Section II pages 45 to 53. 6. Where can I find a status report on the execution of the Regular Fund Program‐Budget?

Section I, page 3 ‐ the executive summary in compliance with resolution AG/RES.1 (XLII‐E/11) provides a discussion on Regular Fund budget execu‐tion.

Section II page 54 provides a high level execution summary by Chapter and subprogram. Section III page 62 provides the most detailed Budget Execution report including transfers between Chapters.

7. Where can I find detailed reports on all of the sources of financing to the OAS, the uses of those funds and the projects that are being executed?

An overview of the financial situation of the GS/OAS on Executive summary page 3. GS/OAS increases by Fund can be found on Executive summary pages 3 to 9. GS/OAS decreases by Fund, object category, and disbursements by location can be found on Executive summary pages 3 to 9. Execution by Chapter and Subprogram is reported under Section II page 54. Specific Fund execution by project is reported under Section III page 62.

10

8. Where can I find a report on indirect cost recovery and how these funds have been used? A detailed cash flow by Subprogram is found on Section II page 59. A detailed report on Indirect Cost Recovery (ICR) is found on Section III page 62.

9. Who are the top contributors to the Organization so far this year?

A detailed report on contributions to OAS funds by Donor is found on Section III page 62. In addition a detailed report on contributions by chapter is found on Section III page 62.

10. Where can I find information on the number of persons employed under personal service contracts to the OAS, where those services are being pro‐

vided, and how they are being financed? Information regarding persons employed under personal service contracts is reported by Chapter and Subprogram on Section II pages 45 to 53.

11. Where can I find information on staff separations during the year?

Section I page 20 provides information on separations by Chapter, Source of Funding and employee grade. 12. What activities have been delayed or suspended as a result of budget cuts and insufficient resources?

Section I page 39 includes a description provided by SAF Departments of the activities that have been delayed or suspended due to insufficient hu‐man and financial resources.

13. Where can I find information on project activities in member states?

Disbursements by location are discussed in Executive summary page 5. Additional project activities in Member States can be found on Section III page 62.

14. Where can I find a glossary of terms and definitions used throughout the Quarterly Report ?

A glossary of the most frequently used terms in this document can be found on Section III page 62.

FREQUENTLY ASKED QUESTIONS

11

SECTION I

The information included in this section is intended to serve as a comprehensive management guide to the strategic allocation of resources. This information is also intended to inform on the General Secretariat’s compliance with mandates of the General Assembly that address policies affecting administration and management, as well as to show progress in attaining austerity, efficiency, accountability, effective‐ness, transparency, and prudence in the use of the Organization’s resources. Furthermore, these reports include a follow‐up of the recom‐mendations from the Board of External Auditors. This section is divided into the following sub‐sections:

Quarterly Reports in Compliance with AG/RES.1 (XLII‐E/11)

GS/OAS Improvements and Efficiencies

Activities Currently Delayed or Postponed Due to Insufficient Human and Financial Resources

Recommendations of the Board of External Auditors

12

ADMINISTRATIVE AND FINANCIAL MANAGEMENT REPORTS

This section is presented in compliance with the quarterly reports requested of the General Secretariat through Resolution AG/RES.1 (XLII‐E/11) “Program‐Budget of the Regular Fund of the Organization for 2012 and Contributions to FEMCIDI” under section III.A.2.b.

This section includes the following reports:

QUARTERLY REPORTS IN COMPLIANCE WITH AG/RES.1 (XLII‐E/11)

6. Information on external contributions to support the activities of the organization, as well as contributions to building main‐tenance and improvements.

7. Information on the progress in implementing the Interna‐tional Public Sector Accounting Standards.

8. Information on additional costs incurred further to nonobser‐vance of scheduled meeting times.

9. Information on the foundations, civil society organizations, and other private entities that carry out projects with specific funds, including details on their areas of activity and the work carried out by the Secretariat for External Relations that forges cooperation between the Organization and these pri‐vate entities.

1. Executive summary / discussion and analysis of the report at the management level that summarizes the financial situa‐tion of the General Secretariat. (see page 3).

2. Detailed financial reports, including budgetary execution of the Regular Funds and the voluntary, specific, service, in‐cluding indirect cost recovery (ICR), and trust funds.

3. Detailed information on the management of human re‐sources, including information on staff transfers, reclassifi‐cations, resignations and terminations, and the budgetary impact of these changes, as well as gender distribution and geographic representation.

4. Detailed information on travel expense control measures as detailed in paragraph III.A.11 of this resolution. (see page 4).

5. Detailed information on the income generated through the rental of conference rooms and the Hall of the Americas.

13

2. Detailed financial reports, including budgetary execution of the Regular Fund and the Voluntary, Specific, Service, in‐cluding Indirect Cost Recovery (ICR), and Trust funds.

SECTION I ADMINISTRATIVE AND FINANCIAL MANAGEMENT REPORTS IN ACCORDANCE TO AG/RES.1 (XLII‐E/11)

(in thousands of USD)(1)

Personnel(2‐9)

Non Personnel Total(1)

Personnel(2‐9)


Personnel(2‐9)

Non Personnel Total

Chapter 1 ‐ Office of the Secretary General

Modified Appropriation (a)

3,456.3 440.5 3,896.8 24.1 31.3 55.4 3,480.4 471.8 3,952.2

Execution (b)

3,456.3 412.1 3,868.4 24.1 31.3 55.4 3,480.4 443.4 3,923.8 Variance ‐ 28.3 28.3 ‐ ‐ ‐ ‐ 28.3 28.3

Chapter 2 ‐ Office of the Assistant Secretary General


13,615.3 3,364.8 16,980.0 81.9 235.0 316.9 13,697.2 3,599.8 17,296.9

Execution (b)

13,615.3 3,275.3 16,890.6 81.9 235.0 316.9 13,697.2 3,510.3 17,207.5 Variance ‐ 89.4 89.4 ‐ ‐ ‐ ‐ 89.4 89.4

Chapter 3 ‐ Autonomous and/or Decentralized Entities


6,966.7 5,808.9 12,775.6 208.9 218.8 427.7 7,175.6 6,027.7 13,203.3

Execution (b)

6,333.9 5,521.4 11,855.2 208.9 218.8 427.7 6,542.8 5,740.2 12,282.9 Variance 632.8 287.5 920.3 ‐ ‐ ‐ 632.8 287.5 920.3

Chapter 4 ‐ Secretariat for Legal Affairs


2,297.4 388.8 2,686.2 ‐ 53.8 53.8 2,297.4 442.6 2,740.0

Execution (b)

2,297.4 388.1 2,685.5 ‐ 53.8 53.8 2,297.4 441.9 2,739.3 Variance ‐ 0.7 0.7 ‐ ‐ ‐ ‐ 0.7 0.7

Chapter 5 ‐ Secretariat for Multidimensional Security


3,189.4 578.5 3,767.9 640.9 39.7 680.6 3,830.3 618.2 4,448.5

Execution (b)

3,189.4 559.5 3,748.9 640.9 39.7 680.6 3,830.3 599.2 4,429.5 Variance ‐ 19.0 19.0 ‐ ‐ ‐ ‐ 19.0 19.0

Chapter 6 ‐ Secretariat for Political Affairs


3,941.0 280.6 4,221.7 612.3 109.7 722.0 4,553.3 390.3 4,943.7

Execution (b)

3,861.8 280.4 4,142.2 612.3 109.7 722.0 4,474.1 390.1 4,864.2 Variance 79.2 0.2 79.5 ‐ ‐ ‐ 79.2 0.2 79.5

Chapter 7 ‐ Secretariat for Integral Development


7,263.9 6,415.6 13,679.5 281.1 122.4 403.5 7,545.0 6,538.0 14,083.0

Execution (b)

7,263.9 5,838.2 13,102.1 281.1 122.4 403.5 7,545.0 5,960.6 13,505.6 Variance ‐ 577.3 577.4 ‐ ‐ ‐ ‐ 577.3 577.4

Regular Fund Fund for Indirect Cost Recovery (ICR) Grand Total

14



(in thousands of USD)(1)

Personnel(2‐9)


Personnel(2‐9)


Personnel(2‐9)

Non Personnel Total

Chapter 8 ‐ Secretariat for External Relations


3,256.1 653.0 3,909.0 280.2 78.7 358.9 3,536.3 731.7 4,267.9

Execution (b)

3,256.1 650.5 3,906.5 280.2 78.7 358.9 3,536.3 729.2 4,265.4 Variance ‐ 2.5 2.5 ‐ ‐ ‐ ‐ 2.5 2.5

Chapter 9 ‐ Secretariat for Administration and Finance


10,021.8 558.7 10,580.4 1,561.8 621.8 2,183.6 11,583.6 1,180.5 12,764.0

Execution (b)

10,021.8 548.8 10,570.6 1,561.8 621.8 2,183.6 11,583.6 1,170.6 12,754.2 Variance ‐ 9.9 9.9 ‐ ‐ ‐ ‐ 9.9 9.9

Chapter 10 ‐ Basic Infrastructure and Common Costs


0.6 12,853.2 12,853.8 13.4 ‐ 13.4 14.0 12,853.2 12,867.2

Execution (b)

0.6 12,791.0 12,791.6 13.4 ‐ 13.4 14.0 12,791.0 12,805.0 Variance ‐ 62.2 62.2 ‐ ‐ ‐ ‐ 62.2 62.2

ALL CHAPTERS


54,008.4 31,342.4 85,350.8 3,704.6 1,511.2 5,215.8 57,713.0 32,853.6 90,566.6

Execution (b)

53,296.3 30,265.3 83,561.6 3,704.6 1,511.2 5,215.8 57,000.9 31,776.5 88,777.5 Variance 712.1 1,077.1 1,789.2 ‐ ‐ ‐ 712.1 1,077.1 1,789.1

(a) For ICR, modified appropriation is shown for illustrative purposes only as 2012 is a transition period. Beginning 2013, the modified appropriation will be equal to the approved 2013 Program Budget plus transfers

between chapters.(b) For ICR, execution is comprised of 2012 expenditures plus 2012 unliquidated obligations less carryover (2011) obligations.

Regular Fund Fund for Indirect Cost Recovery (ICR) Grand Total

15



Voluntary Funds(in thousands of USD) Specific Funds (FEMCIDI)

Chapter 1 ‐ Office of the Secretary GeneralBeginning cash balance 01/01 586.6 ‐ ‐ ‐ ‐ Add: contributions / pledges 407.6 ‐ ‐ ‐ ‐ Add: other net income / payments * 263.5 Less: expenditures 1,094.3 ‐ ‐ ‐ ‐ Ending cash balance 12/31 163.4 ‐ ‐ ‐ ‐

Chapter 2 ‐ Office of the Assistant Secretary GeneralBeginning cash balance 01/01 570.4 ‐ ‐ ‐ ‐ Add: contributions / pledges 902.1 ‐ ‐ ‐ ‐ Add: other net income / payments * (45.6) Less: expenditures 851.6 ‐ ‐ ‐ ‐ Ending cash balance 12/31 575.4 ‐ ‐ ‐ ‐

Chapter 3 ‐ Autonomous and/or Decentralized EntitiesBeginning cash balance 01/01 3,621.1 ‐ 975.0 ‐ ‐ Add: contributions / pledges 2,930.9 ‐ 3,365.0 ‐ ‐ Add: other net income / payments * 2,183.4 (162.0) Less: expenditures 6,318.0 ‐ 2,952.0 ‐ ‐ Ending cash balance 12/31 2,417.5 ‐ 1,226.0 ‐ ‐

Chapter 4 ‐ Secretariat for Legal AffairsBeginning cash balance 01/01 1,619.1 ‐ ‐ ‐ ‐ Add: contributions / pledges 3,049.8 ‐ ‐ ‐ ‐ Add: other net income / payments * 1,078.4 Less: expenditures 3,132.6 ‐ ‐ ‐ ‐ Ending cash balance 12/31 2,614.7 ‐ ‐ ‐ ‐

Chapter 5 ‐ Secretariat for Multidimensional SecurityBeginning cash balance 01/01 20,092.2 ‐ ‐ ‐ ‐ Add: contributions / pledges 21,705.3 ‐ ‐ ‐ ‐ Add: other net income / payments * 761.8 Less: expenditures 21,490.1 ‐ ‐ ‐ ‐ Ending cash balance 12/31 21,069.1 ‐ ‐ ‐ ‐

Chapter 6 ‐ Secretariat for Political AffairsBeginning cash balance 01/01 7,073.7 ‐ ‐ ‐ ‐ Add: contributions / pledges 9,758.4 ‐ ‐ ‐ ‐ Add: other net income / payments * 4,634.4 Less: expenditures 16,544.1 ‐ ‐ ‐ ‐ Ending cash balance 12/31 4,922.4 ‐ ‐ ‐ ‐

Chapter 7 ‐ Secretariat for Integral DevelopmentBeginning cash balance 01/01 26,682.9 6,718.0 ‐ ‐ 14,114.0 Add: contributions / pledges 9,565.5 646.0 ‐ ‐ ‐ Add: other net income / payments * 514.7 927.0 1,612.0 Less: expenditures 11,147.7 59.0 ‐ ‐ 454.0 Ending cash balance 12/31 25,615.3 8,232.0 ‐ ‐ 15,272.0

Trust for the Americas

Medical Benefits Trust Fund Leo S. Rowe Fund

Trust Funds

16



Voluntary Funds(in thousands of USD) Specific Funds (FEMCIDI)

Chapter 8 ‐ Secretariat for External RelationsBeginning cash balance 01/01 653.4 ‐ ‐ ‐ ‐ Add: contributions / pledges 358.9 ‐ ‐ ‐ ‐ Add: other net income / payments * 310.2 Less: expenditures 913.8 ‐ ‐ ‐ ‐ Ending cash balance 12/31 408.8 ‐ ‐ ‐ ‐

Chapter 9 ‐ Secretariat for Administration and FinanceBeginning cash balance 01/01 226.4 ‐ ‐ ‐ ‐ Add: contributions / pledges 30.0 ‐ ‐ ‐ ‐ Add: other net income / payments * 667.2 Less: expenditures 389.4 ‐ ‐ ‐ ‐ Ending cash balance 12/31 534.2 ‐ ‐ ‐ ‐

Resolution CP 831/2002Beginning cash balance 01/01 5,244.9 ‐ ‐ ‐ ‐ Add: contributions / pledges 20.0 ‐ ‐ ‐ ‐ Add: other net income / payments * 789.3 Less: expenditures 616.9 ‐ ‐ ‐ ‐ Ending cash balance 12/31 5,437.3 ‐ ‐ ‐ ‐

Unprogrammed FundsBeginning cash balance 01/01 8,199.2 ‐ ‐ ‐ ‐ Add: contributions / pledges 15,587.2 ‐ ‐ ‐ ‐ Add: other net income / payments * (11,733.6) Less: expenditures ‐ ‐ ‐ ‐ ‐ Ending cash balance 12/31 12,052.9 ‐ ‐ ‐ ‐

OtherBeginning cash balance 01/01 3,245.3 ‐ ‐ 29,231.3 ‐ Add: contributions / pledges 86.4 ‐ ‐ 12,607.0 ‐ Add: other net income / payments * (367.8) 4,488.0 Less: expenditures 55.2 ‐ ‐ 12,645.8 ‐ Ending cash balance 12/31 2,908.7 ‐ ‐ 33,680.5 ‐

ALL CHAPTERSBeginning cash balance 01/01 77,815.2 6,718.0 975.0 29,231.3 14,114.0 Add: contributions / pledges 64,402.1 646.0 3,365.0 12,607.0 ‐ Add: other net income / payments * (944.1) 927.0 (162.0) 4,488.0 1,612.0 Less: expenditures 62,553.8 59.0 2,952.0 12,645.8 454.0 Ending cash balance 12/31 78,719.4 8,232.0 1,226.0 33,680.5 15,272.0

* Other net income / payments includes one or more of the following: interest income, net in/out transfers, net refunds and other payments.

Trust for the Americas

Medical Benefits Trust Fund Leo S. Rowe Fund

Trust Funds

17



A B C D E = B + C ‐ D F = A + B + C ‐ D

(in thousands of USD) Contributions Expenditures

Americas Magazine (Fund 113) ‐ ‐ 93.1 119.5 (26.4) (26.4)

BIMS Account ‐ Building Maintenance (AG/RES. 2157) 42.0 20.0 ‐ ‐ 20.0 62.0

Building Management & Maintenance (Fund 125) 618.0 ‐ 6,522.8 6,846.2 (323.4) 294.6

Central Administration (Fund 601‐602) 15.8 ‐ 9.3 15.8 (6.5) 9.3

Common Cost Revolving (Fund 606) 602.3 0.5 1,184.5 1,257.0 (72.0) 530.3

Legal Settlements/Restitutions (Fund 603) 92.8 ‐ 69.8 94.6 (24.9) 68.0

Parking Services (Fund 706) 531.8 19.4 607.5 550.4 76.5 608.3

Provision of Training Services (620) 162.2 418.9 23.5 443.1 (0.7) 161.5

Rental Hall of the Americas (Fund 707) 300.8 56.3 324.5 269.5 111.2 412.0

Renovation of the GSB (Fund 503) 232.1 ‐ ‐ ‐ ‐ 232.1

Specific Fund Termination Reserve Fund (Fund 604) 318.8 ‐ 33.2 ‐ 33.2 352.0

Tax Equalization (Fund 121) 256.7 3,733.2 99.1 7,188.6 (3,356.4) (3,099.6)

Technical Areas (Fund 605) 765.8 72.9 379.7 373.2 79.4 845.2

Other (35.1) ‐ 711.4 711.4 0.0 (35.1)

TOTAL * 3,903.9 4,321.2 10,058.4 17,869.4 (3,489.8) 414.1

* Excludes Fund for Indirect Cost Recovery (ICR)** Other net income / payments includes one or more of the following: interest income, net in/out transfers, net refunds and other payments.

Beginning Cash Balance Jan. 01,

2012

Ending Cash Balance Dec. 31,

2012Net Change 2012Other Net Income / Payments **

18

TRANSFER FROM TRANSFER TO

CHAPTER No. CHAPTER FUND GRADEChapter 1. Office of the Secretary General (SG) 1 Chapter 8. Secretariat for External Relations RF P03

1 Chapter 6. Secretariat for Political Affairs SF P011 Chapter 5. Secretariat for Multidimensional Security RF P01

Chapter 3. Autonomous and/or Decentralized Entities 1 Chapter 9. Secretariat for Administration and Finance RF G05Chapter 5. Secretariat for Multidimensional Security (SMS) 1 Chapter 3. Autonomous and/or Decentralized Entities RF P05

1 Chapter 7. Executive Secretariat for Integral Development FND AssociateChapter 6. Secretariat for Political Affairs (SPA) 1 Chapter 2. Office of the Assistant Secretary General RF P03

1 Chapter 8. Secretariat for External Relations SF P041 Chapter 1. Office of the Secretary General RF P04

Chapter 7. Executive Secretariat for Integral Development (SEDI) 1 Chapter 5. Secretariat for Multidimensional Security RF P03 Chapter 8. Secretariat for External Relations (SER) 1 Chapter 7. Executive Secretariat for Integral Development RF P05

1 Chapter 7. Executive Secretariat for Integral Development SF P021 Chapter 2. Office of the Assistant Secretary General RF G062 Chapter 7. Executive Secretariat for Integral Development SF G051 Chapter 2. Office of the Assistant Secretary General RF P021 Chapter 2. Office of the Assistant Secretary General RF P03

Chapter 9. Secretariat for Administration and Finance (SAF) 1 Chapter 3. Autonomous and/or Decentralized Entities RF P041 Chapter 7. Executive Secretariat for Integral Development RF P021 Chapter 3. Autonomous and/or Decentralized Entities RF P011 Chapter 7. Executive Secretariat for Integral Development RF G061 Chapter 1. Office of the Secretary General RF P02

Total Transfers = 22

NET TRANSFERS OF POSTS IN OUT NETChapter 1. Office of the Secretary General (SG) 2 3 ‐1

Chapter 2. Office of the Assistant Secretary General (ASG) 4 ‐ 4

Chapter 3. Autonomous and/or Decentralized Entities 3 1 2

Chapter 4. Secretariat for Legal Affairs (SLA) ‐ ‐ 0

Chapter 5. Secretariat for Multidimensional Security (SMS) 2 2 0

Chapter 6. Secretariat for Political Affairs (SPA) 1 3 ‐2

Chapter 7. Executive Secretariat for Integral Development (SEDI) 7 1 6

Chapter 8. Secretariat for External Relations (SER) 2 7 ‐5

Chapter 9. Secretariat for Administration and Finance (SAF) 1 5 ‐4

Total 22 22

RF: Regular Fund SF: Specific Fund FND: No Fund/In‐kind

3. Detailed information on the management of human resources, including information on staff transfers, reclassifica‐tions, resignations and terminations, and the budgetary impact of these changes, as well as gender distribution and geographic representation.

A. Staff Transfers From January to December 2012


19

B. Separation from Service from January to December 2012

CHAPTER OBSERVATION No. FUND GRADE CHAPTER OBSERVATION No. FUND GRADEChapter 6. Secretariat for Political Affairs (SPA)

Termination of Appointment of Position of Trust 1 RF D01 Expiration of Contract 2 SF P01

Termination of Appointment of Position of Trust 1 RF P05 Expiration of Contract 2 SF P02

Resignation 1 SF G06 Expiration of Contract 2 SF P03

Total Chapter 1 = 3 Resignation 1 RF D02

Resignation 1 RF P03

Separation by Agreement 1 RF P02 Resignation 2 RF P05

Termination‐ Il lness or Injury 1 RF P03 Resignation 2 RF P01

Resignation 1 RF P04 Resignation 5 SF P02

Resignation 1 SF Associate Resignation 3 SF P01

Retirement 1 RF P03 Total Chapter 6 = 20

Retirement 1 RF G06 Chapter 7. Executive Secretariat for Integral Development (SEDI)Total Chapter 2 = 6 Expiration of Contract 1 RF P05

Chapter 3. Autonomous and/or Decentralized Entities Expiration of Contract 1 SF P02

Expiration of Contract 1 SF P01 Expiration of Contract 1 SF G05

Expiration of Contract 1 RF P01 Expiration of Contract 1 SF P02

Expiration of Contract 1 SF Associate Separation by Agreement 1 RF G06

Separation by Agreement 1 RF P04 Resignation 1 SF P04

Termination‐ Death 1 RF G04 Resignation 1 SF P02

Resignation 1 RF D02 Resignation 1 FND Associate

Resignation 1 SF P02 Retirement 1 RF G06

Resignation 1 RF P01 Total Chapter 7 = 9

Resignation 1 SF P01Resignation 2 SF Associate Termination of Appointment of Position of Trust 2 RF P05Retirement 1 RF P04 Expiration of Contract 2 RF P02

Total Chapter 3 = 12 Expiration of Contract 1 RF G06

Expiration of Contract 1 SF P01

Expiration of Contract 1 SF P02 Resignation 1 RF P01

Resignation 1 RF P02 Resignation 1 RF P02

Retirement 1 RF G05 Total Chapter 8 = 8

Total Chapter 4 = 3 Chapter 9. Secretariat for Administration and Finance (SAF)Separation by Agreement 1 RF P05

Expiration of Contract 1 SF P02 Resignation 2 SF P01

Expiration of Contract 3 FND Associate Resignation 1 RF G06

Resignation 1 RF G06 Resignation 1 RF G05

Resignation 1 RF P05 Retirement 1 RF P04

Resignation 1 SF P02 Retirement 1 RF P03

Resignation 2 SF P01 Total Chapter 9 = 7

Retirement 1 RF P05 Total Separation from Service = 78Total Chapter 5 = 10

Chapter 8. Secretariat for External Relations (SER)

Chapter 4. Secretariat for Legal Affairs (SLA)

Chapter 5. Secretariat for Multidimensional Security (SMS)

Chapter 1. Office of the Secretary General (SG)

Chapter 2. Office of the Assistant Secretary General (ASG)


RF 39

Other 39

Total 78

20

CHAPTER No. FUNDTYPE OF

APPOINTMENTGRADE CHAPTER No. FUND

TYPE OF APPOINTMENT

GRADE

Chapter 6. Secretariat for Political Affairs1 SF Short term Contract G06 1 RF Trust/Non‐Career D02

Total Chapter 1 = 1 1 SF Short term Contract P03

1 SF Short term Contract P01

1 RF Short term Contract P05 1 SF Special Observer Contract P04

1 RF Short term Contract G06 3 SF Special Observer Contract P01

1 SF Associate n/a Total Chapter 6 = 7

1 RF Short term Contract G06 Chapter 7. Executive Secretariat for Integral DevelopmentTotal Chapter 2 = 4 1 RF Short Term Contract P03

2 SF Short Term Contract P02

1 RF Long Term Contract D02 1 SF Special Observer Contract P02

1 RF Long Term Contract D01 4 FND Associate n/a

1 SF Short term Contract P05 Total Chapter 7 = 8

1 SF Short term Contract P012 SF Short term Contract G05 1 RF Short Term Contract P024 FND Associate n/a Total Chapter 8 = 1

Total Chapter 3 = 10 Chapter 9. Secretariat for Administration and Finance1 SF Short Term Contract P02

n/a 1 RF Short Term Contract G03

Total Chapter 4 = 0 2 SF Short Term Contract G06

Total Chapter 9 = 4

2 SF Short term Contract P02 Total New Hires = 474 SF Short term Contract P01

2 RF Short term Contract G06

1 SF Short term Contract G06

3 FND Associate n/a

Total Chapter 5 = 12

Chapter 8. Secretariat for External Relations

Chapter 4. Secretariat for Legal Affairs

Chapter 5. Secretariat for Multidimensional Security

Chapter 1. Office of the Secretary General

Chapter 2. Office of the Assistant Secretary General

Chapter 3. Autonomous and/or Decentralized Entities

C. New Hires from January to December 2012


RF 11

Other 36

Total 47

Regular Fund Other Funds TotalSeparations from Service 39 39 78

New Hires 11 36 47

Net Separations 28 3 31

Net Separations from January to December 2012

21

D. Reclassifications from October to December 2012


CHAPTER No. JOB TITLE FROM GRADE TO GRADE OBSERVATION

2 Officer P01 P02

1 Officer G05 P01

Chapter 5. Secretariat for Multidimensional Security 1 Officer P02 P03As a result of the assignment of new functions which have impacted the classification level of the post.

Chapter 6. Secretariat for Political Affairs 1 Acting Director P04 P05As a result of the assignment of new functions which have impacted the classification level of the post.

1 Director P04 P05

1 Technician G06 G07

1 Technician G05 G06

Total Reclassifications = 8

As a result of the assignment of new functions which have impacted the classification level of the post.

Chapter 2. Office of the Assistant Secretary General

As a result of the assignment of new functions which have impacted the classification level of the post.

Chapter 9. Secretariat for Administration and Finance

22

Total Points: 1117.0Membership Points (40%) 446.8Contribution Points (55%) 614.4Population Points (5%) 55.9

Membership (40%)Population * Pop % Points by Pop Quota** Points by Q Total Points Minimum Maximum Current Status

CARICOMAntigua and Barbuda 12.8 88,354 0.009% 0.0 0.02 0.1 12.9 9.7 19.4 10.4 Within RangeBahamas 12.8 344,497 0.037% 0.0 0.06 0.4 13.2 9.9 19.8 3.2 BelowBarbados 12.8 296,600 0.032% 0.0 0.05 0.3 13.1 9.8 19.6 8.7 BelowBelize 12.8 310,706 0.033% 0.0 0.02 0.1 12.9 9.7 19.4 6.8 BelowDominica 12.8 67,058 0.007% 0.0 0.02 0.1 12.9 9.7 19.4 8.8 BelowGrenada 12.8 105,860 0.011% 0.0 0.02 0.1 12.9 9.7 19.4 4.8 BelowGuyana 12.8 733,904 0.078% 0.0 0.02 0.1 12.9 9.7 19.4 5.5 BelowHaiti 12.8 10,214,956 1.086% 0.6 0.03 0.2 13.6 10.2 20.4 10.7 Within RangeJamaica 12.8 2,777,574 0.295% 0.2 0.09 0.6 13.5 10.1 20.3 6.2 BelowSaint Kitts and Nevis 12.8 52,647 0.006% 0.0 0.02 0.1 12.9 9.7 19.4 11.2 Within RangeSaint Lucia 12.8 170,888 0.018% 0.0 0.02 0.1 12.9 9.7 19.4 15.9 Within RangeSaint Vincent and the Grenadines 12.8 122,710 0.013% 0.0 0.02 0.1 12.9 9.7 19.4 10.8 Within RangeSuriname 12.8 468,589 0.050% 0.0 0.03 0.2 13.0 9.8 19.5 14.6 Within RangeTrinidad and Tobago 12.8 1,347,052 0.143% 0.1 0.18 1.1 14.0 10.5 20.9 31.8 AboveSubtotal 178.7 17,101,395 1.819% 1.0 0.62 3.8 183.6 137.7 275.4 149.4 Within Range

South AmericaArgentina 12.8 40,883,799 4.348% 2.4 2.41 14.8 30.0 22.5 45.0 78.1 AboveBolivia 12.8 10,185,076 1.083% 0.6 0.05 0.3 13.7 10.3 20.5 31.5 AboveBrazil 12.8 199,759,155 21.247% 11.9 9.94 61.1 85.7 64.3 128.6 40.6 BelowChile 12.8 17,170,524 1.826% 1.0 1.19 7.3 21.1 15.8 31.6 68.5 AboveColombia 12.8 48,373,306 5.145% 2.9 1.05 6.4 22.1 16.6 33.1 119.3 AboveEcuador 12.8 13,895,039 1.478% 0.8 0.26 1.6 15.2 11.4 22.8 23.8 AboveParaguay 12.8 6,551,621 0.697% 0.4 0.09 0.6 13.7 10.3 20.6 13.3 Within RangePeru 12.8 29,109,579 3.096% 1.7 0.69 4.2 18.7 14.0 28.1 102.7 AboveUruguay 12.8 3,383,690 0.360% 0.2 0.21 1.3 14.3 10.7 21.4 44.2 AboveVenezuela 12.8 29,237,376 3.110% 1.7 2.19 13.4 27.9 20.9 41.9 64.3 AboveSubtotal 140.4 409,860,165 43.593% 24.3 18.65 114.6 279.3 209.5 419.0 586.3 Above

Central AmericaCosta Rica 12.8 4,698,907 0.500% 0.3 0.22 1.4 14.4 10.8 21.6 24.8 AboveDominican Republic 12.8 10,241,313 1.089% 0.6 0.26 1.6 15.0 11.2 22.4 11.8 Within RangeEl Salvador 12.8 7,198,611 0.766% 0.4 0.11 0.7 13.9 10.4 20.8 25.9 AboveGuatemala 12.8 14,601,371 1.553% 0.9 0.17 1.0 14.7 11.0 22.0 29.6 AboveHonduras 12.8 7,649,858 0.814% 0.5 0.05 0.3 13.5 10.2 20.3 10.7 Within RangeNicaragua 12.8 5,891,609 0.627% 0.3 0.03 0.2 13.3 10.0 20.0 6.5 BelowPanama 12.8 3,526,659 0.375% 0.2 0.16 1.0 13.9 10.5 20.9 15.2 Within RangeSubtotal 89.4 53,808,328 5.723% 3.2 1.00 6.2 98.7 74.0 148.1 124.5 Within Range

North AmericaCanada 12.8 33,747,141 3.589% 2.0 11.97 73.5 88.3 66.2 110.4 37.4 BelowMexico 12.8 111,147,431 11.822% 6.6 8.28 50.9 70.2 52.7 105.4 72.2 Within RangeUnited States 12.8 314,533,173 33.454% 18.7 59.47 365.4 396.8 297.6 396.8 207.2 Below

38.3 459,427,745 48.865% 27.3 79.72 489.8 555.4 416.5 612.6 316.8 Below587.2 940,197,633 100.0% 55.9 100.00 614.4 1,117.0 837.8 1,455.0 1177.0

* Source: UN Statistical Service. Data corresponds to 2010 estimates, using constant fertil ity rate variant

RangePOPULATION (5%) Quota (55%)


E. Geographic Representation Based on the FAO methodology as of December 31, 2012.

Staff Distribution at the GS/OAS as of December 31, 2012

23

Total TotalRegular Fund Specific Funds by Chapter USD

Chapter 1. Office of the Secretary General (SG) 1 5 6 103,650Chapter 2. Office of the Assistant Secretary General (ASG) 13 2 15 256,250Chapter 3. Autonomous and/or Descentralized Entities 4 16 20 359,417Chapter 4. Secretariat for Legal Affairs (SLA) 2 5 7 133,200Chapter 5. Secretariat for Multidimensional Security (SMS) 2 38 40 546,453Chapter 6. Secretariat for Political Affairs (SPA) 3 103 106 753,036Chapter 7. Executive Secretariat for Integral Development (SEDI) 20 88 108 1,239,789Chapter 8. Secretariat for External Relations (SER) 6 9 15 255,255Chapter 9. Secretariat for Administration and Finance (SAF) 13 12 25 417,388

Total CPR's = 64 278 342 4,064,437

FundChapter

The GS/OAS continues to emphasize gender equity at all levels of the Organization. As of December 31, 2012, 55% of staff was female and 45% male.

F. Gender Distribution


Gender Distribution by Level at the GS/OAS, as of December 31, 2012

G. CPR’s By Type of Fund

CPR’s as of December 31, 2012

Female34355%

Male27945%

1 2

20

35

50

56

48

4

68

46

83 21 1

7

2

33

52

45

35

30

2

1713 12

27

2

SG ASG D02 D01 P05 P04 P03 P02 P01 G07 G06 G05 G04 G03 G02 G01Female Male

Gender Distribution at the GS/OAS as of December 31, 2012

Note: Total excludes 33 Associates

24

SECTION I

ADMINISTRATIVE AND FINANCIAL MANAGEMENT REPORTS IN ACCORDANCE TO AG/RES.1 (XLII‐E/11)

H. Selection Competitions for Series A (Short term) Fixed Contracts

Female Male Total

1 EO/43/12 Project Officer – P02 P02 44 32 762 EO/45/12 Junior Project Officer ‐ P01 P01 69 51 1203 EO/46/12 Project Officer ‐ P02 P02 40 38 784 EO/47/12 Human Rights Specialist ‐ P03 P03 21 24 455 EO/48/12 Human Rights Specialist ‐ P01 P01 39 23 626 EO/49/12 Technician – G05 G05 21 14 357 EO/50//12 Social Protection Project Officer – P01 P01 59 52 1118 EO/51/12 Attorney ‐ P3 P03 8 6 149 EO/53/12 (*) Specialist ‐ P03 P03 2 4 610 EO/54/12 (*) Specialist ‐ P03 P03 15 16 31

318 260 578* Employment Announcements currently published in the OAS career webpage.

TOTAL

Number of Applications receivedNo.

Employment Opportunity/ Internal Recruitment

(EO ‐ IR)Job Title

Competition Grade

EO/43/12

EO/45/12

EO/46/12

EO/47/12

EO/48/12

EO/49/12

EO/50//12

EO/51/12

EO/53/12

(*)

EO/54/12

(*)

TOTA

L

EO/43/12

EO/45/12

EO/46/12

EO/47/12

EO/48/12

EO/49/12

EO/50//12

EO/51/12

EO/53/12

(*)

EO/54/12

(*)

TOTA

L

CARICOM CENTRAL AMERICAAntigua and Barbuda 1 1 1 3 Costa Rica 2 1 2 1 1 7Bahamas 2 2 Dominican Republic 1 2 1 1 2 7Barbados 1 1 2 El Salvador 3 1 1 2 2 9Belize 0 Guatemala 1 1 3 1 6Dominica 2 1 1 1 5 Honduras 1 2 1 3 2 9Grenada 2 2 Nicaragua 1 1 1 1 4Guyana 1 1 2 Panama 1 1 1 2 1 1 7Haiti 4 2 1 7 Subtotal 5 10 6 4 1 6 8 2 1 6 49Jamaica 3 2 3 1 2 11 NORTH AMERICASaint Kitts and Nevis 0 Canada 6 3 3 1 1 1 2 17Saint Lucia 0 Mexico 10 12 6 6 11 3 14 1 2 65Saint Vincent and the Grenadines 0 United States 15 18 14 9 10 6 30 2 1 7 112Surinam 1 1 2 Subtotal 25 36 23 15 24 9 45 4 2 11 194Trinidad and Tobago 1 1 1 4 1 8 OTHER COUNTRIES **Subtotal 10 12 7 2 2 1 7 1 0 2 44 Italy 3 2 1 6SOUTH AMERICA Spain 3 5 3 1 4 6 3 3 28Argentina 5 10 10 6 4 5 2 1 1 44 Other 7 1 1 4 1 6 20Bolivia 3 3 1 1 1 1 10 Unknown 0Brazil 7 11 5 6 6 2 9 3 2 51 Subtotal 3 15 6 2 9 1 12 0 3 3 54Chile 1 1 3 3 2 1 1 12 Total 76 120 78 45 62 35 111 14 6 31 578Colombia 5 8 10 1 6 4 12 3 49 * Employment Announcements currently published in the OAS career webpage.Ecuador 2 2 1 1 6Paraguay 1 1 1 1 4Peru 5 3 3 1 5 2 5 1 1 26Uruguay 1 3 1 2 5 1 13Venezuela 4 5 3 3 1 1 3 1 1 22Subtotal 33 47 36 22 26 18 39 7 0 9 237

** The applications of candidates from “Other Countries” were not considered in the evaluation process as preference is given to nationals of Member States.

Geographic Representation

Gender Distribution

25

5. Detailed information on the income generated through the rental of conference rooms and the Hall of the Americas.


Contributor AmountThe George Washington University 19,369 Jones Day 19,000 Norwuz Commission 18,575 Microsoft Corporation 15,376 The Heights, Inc 14,760 American University 14,617 Catholic Charities 14,115 Council for Court Excellence 13,550 National Foreign Trade Council Foundation, Inc. 12,160 Dewi A. Masfar 10,729 Johns Hopkins 10,570 Young Americans For Diplomatic Leadership 8,305 Northwest Center INC. 8,149 US‐Ukraine Business Council 8,046 Mission of Mexico to the OAS 7,658 Committee for Western Civilization 7,096 Fross Zelnick Lehrman & Zissu 6,760 Excel Academy Pcs 6,745 Friends of the Art Museum of the Americas 6,520 Debra A. Gustowski 6,418 The Latino Student Fund 6,352 Organizacion Mujeres de las Americas 5,960 International Intellectual Property Institute 5,275 Kilpatrick Townsend & Stockton Llp 5,000 Florida International University 4,850 Other Contributors 118,050

374,005

Rental Hall of the Americas and Other Conference RoomsRental Income Detail ‐ Top 25 Renters

For the period January 01, 2012 to December 31, 2012(in USD)

26

6. Information on external contributions to support the activities of the organization, as well as contributions to build‐ing maintenance and improvements.


2012 Prior Years FEMCIDI Specific Funds Trust for the

Americas TOTAL Member States

Antigua and Barbuda ‐ 8,767 6,988 ‐ ‐ 15,755 Argentina 1,964,300 ‐ 28,785 150,000 ‐ 2,143,085 Bahamas, Commonwealth of 48,716 (a) ‐ ‐ 31,700 ‐ 80,416 Barbados 36,700 ‐ 16,400 47,000 ‐ 100,100 Belize 17,542 (a) ‐ ‐ 20,000 ‐ 37,542 Bolivia 39,250 (a) ‐ ‐ 502,438 ‐ 541,688 Brazil 7,970,836 ‐ ‐ 316,799 ‐ 8,287,635 Canada 9,513,524 (a) ‐ ‐ 20,559,765 12,473 30,085,762 Chile 952,394 (a) ‐ 113,000 253,900 ‐ 1,319,294 (c)Colombia 855,700 ‐ 30,000 451,378 581,562 1,918,641 Costa Rica 177,250 (a) ‐ 30,000 3,071 ‐ 210,321 Dominica, Commonwealth of 17,900 ‐ ‐ 14,389 ‐ 32,289 Dominican Republic 206,238 (a) ‐ ‐ 239,082 ‐ 445,320 Ecuador 207,122 (a) ‐ ‐ 160,959 ‐ 368,081 El Salvador ‐ ‐ ‐ 103,800 ‐ 103,800 Grenada ‐ ‐ ‐ ‐ ‐ ‐ Guatemala 133,886 (a) ‐ ‐ 89,427 ‐ 223,313 Guyana 17,542 (a) ‐ 5,100 4,554 ‐ 27,196 Haiti ‐ ‐ ‐ ‐ ‐ ‐ Honduras 41,600 43,709 ‐ ‐ ‐ 85,309 Jamaica 56,925 50,150 10,000 4,985 ‐ 122,060 Mexico 6,622,378 (a) ‐ 200,000 (b) 853,302 ‐ 7,675,680 Nicaragua 26,966 (a) 57,405 17,300 5,000 ‐ 106,671 Panama 128,900 ‐ 39,600 135,000 ‐ 303,500 Paraguay 73,876 (a) ‐ ‐ 75,006 ‐ 148,882 Peru 561,200 ‐ 75,000 139,970 ‐ 776,170 St. Kitts and Nevis 17,542 (a) ‐ ‐ ‐ ‐ 17,542 St. Lucia 17,900 ‐ 7,570 5,219 ‐ 30,689 St. Vincent and the Grenadines ‐ 6,289 ‐ ‐ ‐ 6,289 Suriname 27,700 ‐ 10,000 67,370 ‐ 105,070 Trinidad and Tobago 146,800 ‐ 31,200 88,485 ‐ 266,485 United States 48,512,700 ‐ ‐ (b) 22,348,632 780,999 71,642,331 (d)Uruguay ‐ ‐ 15,000 ‐ ‐ 15,000 Venezuela ‐ 182,051 10,000 ‐ ‐ 192,051

Total Member States 78,393,387 (a) 348,371 645,943 46,671,230 1,375,034 127,433,964

Regular Fund(in USD)

(Continues on next page)

27

6. Information on external contributions to support the activities of the organization, as well as contributions to build‐ing maintenance and improvements. (Continued)


2012 Prior Years FEMCIDI Specific Funds Trust for the

Americas TOTAL

Permanent ObserversChina ‐ ‐ ‐ 322,690 ‐ 322,690 European Union ‐ ‐ ‐ 1,124,366 ‐ 1,124,366 Finland ‐ ‐ ‐ 383,880 ‐ 383,880 France ‐ ‐ ‐ 344,216 ‐ 344,216 Germany ‐ ‐ ‐ 1,374,621 ‐ 1,374,621 Ireland ‐ ‐ ‐ 129,365 ‐ 129,365 Italy ‐ ‐ ‐ 123,097 ‐ 123,097 Japan ‐ ‐ ‐ 89,461 ‐ 89,461 Korea ‐ ‐ ‐ 230,000 ‐ 230,000 Luxembourg ‐ ‐ ‐ 49,989 ‐ 49,989 Monaco ‐ ‐ ‐ 6,486 ‐ 6,486 Morocco ‐ ‐ ‐ 13,000 ‐ 13,000 Netherlands ‐ ‐ ‐ 4,383,261 ‐ 4,383,261 Norway ‐ ‐ ‐ 605,817 ‐ 605,817 Republic of Serbia ‐ ‐ ‐ 20,000 ‐ 20,000 Spain ‐ ‐ ‐ 3,194,250 ‐ 3,194,250 Sweden ‐ ‐ ‐ 118,491 ‐ 118,491 Switzerland ‐ ‐ ‐ 87,656 ‐ 87,656 Turkey ‐ ‐ ‐ 100,000 ‐ 100,000 United Kingdom ‐ ‐ ‐ 46,684 ‐ 46,684

Total Permanent Observers ‐ ‐ ‐ 12,747,330 ‐ 12,747,330

Institutions and OthersAndean Development Corporation ‐ ‐ ‐ 177,216 ‐ 177,216 Applied Energy Services (AES) ‐ ‐ ‐ ‐ 195,384 195,384 I‐A Development Bank ‐ ‐ ‐ 491,962 254,757 746,719 International Work Group for Indigenous Affairs ‐ ‐ ‐ 128,720 ‐ 128,720 Intl. Org. for Migration ‐ ‐ ‐ 500,000 195,958 695,958 Microsoft ‐ ‐ ‐ ‐ 570,200 570,200 National Commission of Espatial Activities ‐ ‐ ‐ 440,960 ‐ 440,960 OSI Development Foundation ‐ ‐ ‐ ‐ 265,000 265,000 United Nations ‐ ‐ ‐ 1,588,959 ‐ 1,588,959 Multiple Funding Sources ‐ ‐ ‐ 1,655,741 710,875 2,366,616

Total Institutions and Others ‐ ‐ ‐ 4,983,557 2,192,175 7,175,732

GRAND TOTAL 78,393,387 348,371 645,943 64,402,117 3,567,209 147,357,027

(a) Net amount including credit for prompt payment.(b) Does not include USD 600 thousand from the United States and USD 200 thousand from Mexico programmed to FEMCIDI (transferred from Specific Funds) as these amounts have already been reported in 2011. (c) Does not include USD 20 thousand in contributions to Service and Revolving Funds to the "BIMS Account ‐ Building Maintenance (AG/Res. 2157".(d) Does not include contributions to the Tax Equalization Fund and an estimated USD 51 thousand contributed through "Penalty Mail".

Regular Fund(in USD)

28

7. Information on the progress in implementing the International Public Sector Accounting Standards.


In June 2007, the General Assembly issued its first mandate on the adop‐tion of International Public Sector Accounting Standards (IPSAS) at the Or‐ganization of American States, instructing the General Secretariat (GS/OAS) to: “begin a study regarding the viability of implementing the International Public Sector Accounting Standard … and to report the General Secre‐tariat’s findings, conclusions, and recommendations to the Permanent Council through the CAAP”. [AG/RES. 2353 (XXXVII‐O/07)]. In September 2009, the General Assembly mandated the GS/OAS to: “continue studying, the viability of implementing International Public Sec‐tor Accounting Standards with a view to adopting them as recommended by the auditors…and to report the General Secretariat’s findings, conclu‐sions, and recommendations to the Permanent Council through the CAAP”. [AG/RES.1 (XXXVIII‐E/09, Section III)] In November 2009, the Secretariat for Administration and Finance (SAF) presented the result of its study on the viability of implementing IPSAS at the GS/OAS to the CAAP. In its report, SAF advised the CAAP of efforts be‐ing undertaken at other international organizations and member countries with respect to the implementation of international accounting standards and advised that the adoption of IPSAS was considered best practice for international organizations like the OAS. The report also summarized the impact of adoption on key financial reporting elements of significance to the financial position and financial performance of the GS/OAS. [CP/CAAP‐3031/09 corr.2]

In September 2010 , the General Assembly instructed the General Secre‐tariat: “to continue its work towards the implementation of the Interna‐tional Public Sector Accounting Standards (IPSAS) with a view to adopting them as recommended by the auditors, starting with the fiscal year begin‐ning on January 1, 2012, and in subsequent periods”. The resolution fur‐ther instructed the General Secretariat “to develop an appropriate mecha‐nism to consult on this matter with the CAAP and to report periodically on the progress of this endeavor”. [Resolution AG/RES.1 (XL‐E/10) CORR.1 paragraph 17 a. & 17c.]

Over the past years, important progress has been made towards the imple‐mentation of the IPSAS including: the leveraging of relationships with other implementing organizations, contracting of the Organization’s external auditors to provide implementation guidance, employee training, and a comparison of OAS’ accounting standards to international standards. It became apparent from the experience of other institutions that imple‐menting IPSAS is a complex undertaking, with far reaching implications that extend beyond accounting to financial systems, policies and people. Many UN system organizations have had to extend their implementation deadlines by 2‐4 years, which points to the fact that successful implemen‐tation requires rigorous planning and dedicated human and financial re‐sources. On March 25, 2011, the General Secretariat presented a progress report to CAAP on the path to adopting IPSAS. This document informed the CAAP on progress achieved and the necessary adjustments made to prepare for a viable transition. A revised timeline was presented on that report setting a feasible target date for initial implementation in year 2015, provided a team of dedicated project staff and financial resources become available. In that report, the General Secretariat requested financial support to for‐mally commence the project and put in place those requirements which best practices indicate are pivotal to the project’s success. The initial pro‐ject budget estimated the cost to be $1.4 million dollars. After almost two years following the presentation in March of 2011, the required funds have not been identified. A feasible implementation date may need to be re‐vised, which may have to be pushed back two years as well, but can be established once the project begins. The initial project implementation will also help determine additional fi‐nancial resources needed to fund those liabilities that are currently not funded by the OAS but required by IPSAS, such as accrued employee bene‐fits (such as annual leave and separation benefits) and future medical benefits for post‐employment.

29

7. Information on the progress in implementing the International Public Sector Accounting Standards. (Continued)


Notwithstanding the lack of resources needed to begin the implementation of the project, the General Secretariat has continued moving forward in making a few changes towards an eventual IPSAS implementation. To that end, the General Secretariat has: Updated the GAP analysis between current OAS General Standards and

Budgetary and financial rules and the IPSAS requirements, Updated parts of the OAS fixed assets policy including capitalization

and asset tracking thresholds, Made minor modifications in the presentation of the financial state‐

ments to be in line with common practices. The implementation of IPSAS is a complex undertaking that requires dedi‐cated financial and human resources. In light of the challenging financial situation it currently faces, the General Secretariat has delayed further im‐plementation until such time that funds are identified to carry the project forward.

30

8. Information on additional costs incurred further to nonobservance of meetings’ scheduled times.


Financial loss due to cancelled meetings and half day meetings that did not share interpretation costs with other meetings

Accumulated from January 1 to December 31, 2012

Political Body / Area LanguagesTotal number of sessionwith interpretation

Meetingsnot shared

Interpretersnot shared

Loss*(USD)

2‐Lang 108 41 184 50,600 3‐Lang 13 4 20 5,500 4‐Lang 136 45 346 95,150

Subtotal All Lang 257 90 550 151,250

2‐Lang 41 14 30 8,250 3‐Lang 0 0 0 ‐ 4‐Lang 10 5 40 11,000


2‐Lang 0 1 2 550 3‐Lang 2 1 6 1,650 4‐Lang 3 1 8 2,200


2‐Lang 14 5 31 8,525 3‐Lang 0 0 0 ‐ 4‐Lang 10 3 19 5,225


2‐Lang 131 31 75 20,625 3‐Lang 22 3 18 4,950 4‐Lang 31 5 36 9,900


Total 521 159 815 224,125

Other Areas of the GS/OAS

* The cost for a half session at USD 275 per interpreter.

CP and its Committees and Working Groups

CEPCIDI/CIDI

ASG/OAS

GA ‐ General Assembly Preparatory Meetings

31

Donor SubprogramContribution(in USD)

American Association of Museums The Art Museum of the Americas (82D) 41,773 Andean Development Corporation The Executive Secretariat of the Inter‐American Drug Abuse Control Commission (CICAD) (52C) 177,216 Central American Bank of Economic Integration The Department of Economic Development, Trade, and Tourism (72C) 18,000 DC Arts The Art Museum of the Americas (82D) 14,345 Electoral and Citizen Participaction Institute The Department of Electoral Cooperation and Observation (62B) 38,745 Fundación Mario Santo Domingo The Secretariat for Multidimensional Security (52A) 100,000 Inter American Development Bank The Secretariat for Multidimensional Security (52A) 350,000

The Executive Secretariat of the Inter‐American Drug Abuse Control Commission (CICAD) (52C) 3,412 The Department of Effective Public Management (62D) 110,550 The Department of Human Development, Education, and Culture (72G) 28,000

Inter American Institute for Cooperation on Agriculture The Secretariat of the OAS Administrative Tribunal (TRIBAD) (32C) 24,050 International Labour Organization The Department of Social Development and Employment (72E) 100,000 International Work Group for Indigenous Affairs The Executive Secretariat of the Inter‐American Commission on Human Rights (IACHR) (32B) 128,720 Intl. Bank for Reconstruction and Development The Summits Secretariat (12B) 20,000 International Organization for Migration The Department of Sustainable Democracy and Special Missions (62C) 500,000 National Commission of Espatial Activities The Department of Sustainable Development (72D) 440,960 National University of General San Martin The Department of Effective Public Management (62D) 14,123 Pan American Development Foundation The Office of the Executive Secretary for Integral Development (72A) 8,530

The Department of Economic Development, Trade, and Tourism (72C) 28,970 Pan American Health Organization The Department of Sustainable Development (72D) 1,400 PLAN Int. The Executive Secretariat of the Inter‐American Commission on Human Rights (IACHR) (32B) 99,965

The Office of the Director General of the Inter‐American Children's Institute (IIN) (32M) 9,950 Renewable Energy and Energy Efficiency Partnership The Department of Sustainable Development (72D) 64,036 San Martin de Porres University The Department of International Affairs (82C) 50,000 Save the Children ‐ Sweden The Executive Secretariat of the Inter‐American Commission on Human Rights (IACHR) (32B) 40,870 The Conference Board of Canada The Department of Economic Development, Trade, and Tourism (72C) 4,470 Underwriters Laboratories Inc. The Department of Social Development and Employment (72E) 15,000 Unibank S.A. Projects to Strengthen Democracy and Governance in Haiti 10,000 United Nations The Executive Secretariat of the Inter‐American Commission on Human Rights (IACHR) (32B) 43,000

The Permanent Secretariat of the Inter‐American Commission of Women (CIM) (32I) 114,136 The Department of International Law (42B) 4,676 The Department of Sustainable Development (72D) 1,427,146

University of Notre Dame The Executive Secretariat of the Inter‐American Commission on Human Rights (IACHR) (32B) 12,000 Memberships, affiliations and course fees The Secretariat of the Inter‐American Telecommunication Commission (CITEL) (32K) 332,339

The Office of the Executive Secretary for Integral Development (72A) 187,575 Various The Columbus Memorial Library (22F) 10,133

The Executive Secretariat of the Inter‐American Commission on Human Rights (IACHR) (32B) 3,243 The Department of Human Development, Education, and Culture (72G) 263,069 The Department of International Affairs (82C) 79,184 The Art Museum of the Americas (82D) 43,972 Resolution CP 831/2002 20,000

Total 4,983,557

9. Information on the foundations, civil society organizations, and other private entities that carry out projects with specific funds, including details on their areas of activity and the work carried out by the Secretariat for External Rela‐tions that forges cooperation between the Organization and these private entities.

Contributions received From January 1 to December 31, 2012


Details of the work carried out by the Secretariat for External Relations are explained in the following presentation: http://scm.oas.org/pdfs/2012/CP28516E.ppt

32

GS/OAS IMPROVEMENTS AND EFFICIENCIES Secretariat for Administration and Finance (SAF): Business Process Modernization Initiatives

SAF‐wide Throughout SAFDFAMS Department of Financial and Administrative Management

ServicesDP Department of ProcurementDPE Department of Planning and EvaluationDOITS Department of Information Technology ServicesDHR Department of Human ResourcesDGS Department of General ServicesOGSMS Offices of the General Secretariat in the Member States

LEGEND

Impact Expected Efficiency Expected Result Progress During 4th Quarter Indicators Future Developments

Reduction of workload in National Offices of approximately 1 man/hour per week (in review, reconciliation, and creation of multi‐line requisitions for petty cash replenishment).

Additional potential reduction of workload in DFAMS and in DP.

Number of Offices participating

(10 in 4th quarter)

TEC system to be expanded to include all employee types and non‐staff with travel expenses funded by the Organization.

New Petty Cash Policy implemented and functioning effectively

Analysis of process and workload during 2012 year‐end close in OGSMS and DFAMS

SAF‐wide

Automated Travel Expense Claim (TEC) system implemented and functioning robustly

TEC system deployed successfully for all Travel Expense claims for Staff members; purchase orders for unanticipated travel expenses automatically generated; automatic generation of travel advance and additional expenses invoices, claim settlement actions automatically integrated into payroll

Review and amend Budgetary and Financial Rules and guidance to all Offices and Areas re Petty cash policy. Implementation of policy.

SAF‐wide

Reduce cost of processing National Office bank account reconciliations

Bank reconciliation documentation uploaded electronically to National Offices Collaborative Space (NOCS) for shared use by OGSMS and DFAMS

Pilot program completed successfully; pilot Offices uploaded documentation successfully, eliminating courier expenses.

Program expanded to all 28 OGSMS

SAF‐wide

Reduce cost of processing, reconciling and replenishing petty cash.

Reduce cost of travel expense claims (TEC) processing : ‐claim preparation, ‐review for adherence to the Organization rules,‐processing,‐paying or collecting settlements, ‐archiving and auditing.

Reduction in DFAMS of approximately 80 man/hours per week to review around 80 TECs with support documentation, follow up, and archive for auditing purposes.

From November 15 through the end of the year, 168 TECs were created, of which 70% were completed and approved, 12% were under review, and 20% were pending to be filled by the traveler.

33

SECTION I GS/OAS IMPROVEMENTS AND EFFICIENCIES

Impact Expected Efficiency Expected Result Progress During 4th Quarter Indicators Future Developments8% of procurement transactions

were automated in 4th quarter.

DP Staff Resources reallocated to cost reduction activities.

‐Electricity consumption reduced by 7% in 2012 compared with 2011

‐Water consumption reduced by 2% compared with the same period in 2011.

DP

Maximize cost reductions from large purchases.

Request Best and Final Offers (BAFO's) for as a many as possible BIDs.

Most BIDs were subject to BAFO. Over 40K of cost reductions (about 5% of the value of the awarded contracts).

Promote more planning and educate Technical Areas on possible cost reductions.

DPReduce cost Management of Purchase Order Archives.

Electronic filing for Purchase Orders implemented.

Business process mapped and efficiencies identified.

Reduction in paper file size and physical storage space.

Pilot to be tested.

#1: Average staff time per transaction reduced by up to 34%, in total estimated at 148 staff‐hours

in the 4th quarter, and projected at 854 staff‐hours in 2013.#2: Speed of data retrieval and report production enhanced.#3: 50% reduction of printing, paper use, and associated paper file storage costs.

Accuracy of deployed charts, measured by number of staff‐member submitted corrections.

Note: During the 4th quarter of 2012 there were no corrections needed based on staff member’s requests.

Reduced Energy and Water Consumption.

Reduced energy usage by 548,000 kilowatts in 2012 compared to 2011.

Reduce time and cost of providing accurate, detailed data on Human Resources to management, accounting and payroll system, staff and Member States.

OAS Personnel Data Base (OPDB) Integrated with OASES database and with Results Based Contracting System (RBCS). Organization chart fully updated.

Continue monitoring and reducing energy and water consumption.

DFAMS

Reduce the cost of routine accounting transactions through standardization and automation of data inputs from Technical Areas processed by DFAMS.

Form 100, a macro‐based tool developed in‐house by DFAMS, implemented with automated controls to prepare input of routine project accounting transactions into the OAS ORACLE system.

Form 100 deployed to all technical areas and implemented with automated controls for routine project transactions.

Form 100 improved and adjusted as necessary with a new system developed by DOITS, in conjunction with DFAMS, to expand its efficiency by including automated ORACLE uploading of transactions and expanding its functionalities the entire project business cycle.

SAF‐wide

Reduce costs of Utilities Services.

SAF‐wide

Automate routine procurement transactions to free staff resources for high value‐added activities

OPDB organization charts deployed and updated monthly at the Department and Section Level.

SAF‐wide

SAF‐wide

Development of a new version of the Quarterly Report, based on results.

Quarterly reports including information on achieved results in every area of the Organization.

New format of Quarterly Report designed.

Minimize Cases of Procurement Rules non compliance

Routine transactions are being now processed by automated systems such as RBCS (performance contract recording) and TEC (travel expenses)

OPDB organization charts deployed and published monthly at the Department level.

Further automation of routine Purchase Orders and implementation of purchase cards for small purchase transactions.

Quarterly Report new format available.

2013 Quarterly Reports expanded to include results information for all Areas.

34



DPE

Automation of production of budget data.

Proposed and approved budget produced through the Planning and Control System.

The 2013 approved budget was automatically produced.

Reduction in DPE of approximately 40 man/hours (in manual data processing) per document.

Budget to be expanded to include results‐based version.

Generation of new, SMART version of intermediate results and first draft versions of final results at the pillar level, expressing changes in institutional status.

‐ Evaluation of the SAPEM program, the CIM projects and the Electoral Technical Assistance projects concluded.

‐ Monitoring of projects belonging to the OAS‐CIDA Plan, started.

DPE

Availability of the Execution Monitoring Module in the Planning and Monitoring System.

Information on achieved results and their costs regularly available.

Test of information quality and development of procedural rules.

Date of validation of the information quality and issuance of procedural rules.

Development of the Execution Monitoring Module in the Planning and Monitoring System.

Development of the Monitoring & Evaluation Modules in the automated Project Management System.

Telephone service transitioned to VOIP, operational training of staff members completed, new equipment deployed. Implementation of Jabber platform.

‐ Date of equipment delivery.‐ Dates of orientation sessions.‐ Throughput of the internal network.‐ Total cost of ownership.

35 draft intermediate results available for consideration by the political bodies and the technical areas.

‐ 10% reductions in per ticket service fee‐ Average 12% cost reduction on contracted fares.‐ 13% cost reduction from preferred hotels.

‐ Contract to be renewed during first quarter of 2013. Global coverage to begin implementation ‐ A new contract with Jet Blue Airlines for all international and domestic flights will allow an additional 6‐10% discount on all fares. ‐ Expand Contract Coverage to all major Cities.

DOITS

Reduce cost of telecommunications services/improve efficiency and response time of the OAS internal network.

Voice Over Internet Protocol (VOIP) telephone system with integrated videoconferencing facilities installed.

Preparatory phase of VOIP system deployed, including network upgrades, equipment delivery, staff orientation sessions/training.

DPE

Increased proportion of projects executed by the Organization subject to monitoring and evaluation processes.

100% of the projects subject to monitoring and evaluation.

25 % of projects monitored and evaluated.

DPE

Availability of information on programmed results integrated to the budget.

Results‐based budget as main tool for budgetary decisions.

Identification and drafting of intermediate results at the sub‐pillars level expressing changes in institutional behavior.

DP

Reduce costs incurred in procurement from most recurrent and key Vendors/Suppliers.

Establish additional corporate and service level agreements for recurrent goods and services.

‐ New contract negotiated with Travel Management Company. ‐ Airline Contracts/Benefits: Contracts with Copa, Taca and AVIANCA reduced the cost of air tickets by more than $30,500.‐ Corporate Hotel Contracts: preferred hotels in the DC Metro Area generated approximately $7,600 during this quarter.

DOITS

Reduce energy consumption by workstations.

OAS Workstation Energy Management System (OWEMS) policies and procedures implemented.

Policies and procedures in place and operational for automatic power‐saving during non‐working hours.

Energy consumption of workstations reduced by 39% in 2012 compared to the same period in 2011.

Continue applying these policies and procedures and ensuring new equipment meets energy‐efficiency standards.

35



‐Hired General Contractor to supervise construction.‐Selection of firm to design, construct and install skylight is in process

Cyber Security Lab fully operationalNumber of exercises carried out in this period: 1Country: Argentina

Continue working with the Revised Human Resources Strategy, through CAAP working group, in order to regulate the GS/OAS recruitment process.

New features to be added to the existing exercises.

Date of approval of revisions to General Standards

Future discussions will follow on this matter through the CAAP Working Group.

‐Percentage of time reduction in conducting the screening for all candidates by the DHR. (15% reduction per vacancy in 4th quarter. However, average applications per vacancy increased from 30 to 55).‐Number of printed copies made of candidates’ resumes. (In 4th quarter, copies printed per candidate reduced from 11 to zero).

‐Generate customized application reports through Taleo.‐Improvements in the tool for further customization.

‐Number of employment announcements published. (In 4th quarter, 12 published on the OAS Career website, 10 for Series A .‐Number of applicants. (in 4th quarter 672 applicants, of which 578 for Series A.

DGS

Reduce cost of addressing deferred maintenance issues contained in the Existing Conditions Report (ECR) and reduce energy costs

Improve HVAC equipment and reduce energy cost

Installed a new supply fan for ADM cooling tower

21% cost reduction compared to the ECR cost projection.

Continue monitoring and reducing energy and water consumption

Replace skylight structure over the MNB patio, eliminate ongoing water infiltration damage to MNB structure, and reduce energy consumption due to improved insulation.

Updated cost estimate from General Contractor of $410,000 represents a reduction of 55% compared to the ECR total estimate of $888,890.

Award contract to firm that will design, construct and install skylight

DHR

Competitive and transparent recruitment system.

All new hires to be made through a competitive process.

All new hires for Series A fixed term (short term) contracts were done through a competitive process.

DHR

Reduce cost of the recruitment and selection process for staff positions at the GS/OAS through automation.

Taleo, a customized electronic tool to be used in the GS/OAS competition process.

Taleo was launched in the GS/OAS career website for new employment opportunities.

DHR

More efficient and transparent human resources policies, including a competitive recruitment process for staff of the GS/OAS.

Revised Comprehensive Human Resources Strategy, including the modification of the General Standards, approved by the CAAP and the Permanent Council.

The SAF/DHR presented to the CAAP in October 3, 2012, the Revised Comprehensive Human Resources Strategy for its consideration.

DOITS

Increase Cyber Security awareness in Member States fostering specific capacity building in order to prevent/mitigate cyber security threats.

Cyber Security Incident Management Exercise operational.

Number of exercises carried out by CICTE/DOITS in different Member States.

36



DGS

Improve efficiency and structural integrity of maintenance of the GSB garage.

Complete installation of water‐tight

polyurethane membrane in 3rd level of GSB garage repair (other levels completed in 2010)

Hired contractor to repair cracks on the concrete slab of the GSB G3 garage

Incidence of cracks and water seepages

Installation work on cracks repaid and membrane.

DGSImprovement of Buildings Security.

Installation of New Parking Cameras in MNB Parking lots

3 additional Cameras installed at the 17th Street Parking lot and the C Street Parking lot

80% of space covered by cameras in MNB parking lots.

Expansion of access to Parking Data base from GSB to all parking booths.

Administrative Memorandum issued and implemented

OGSMS

Reduce cost to OGSMS of providing support to projects executed in the field.

Revenue generated for special events at the MNB and other venues.

Increased Special Events annual revenue by 34% from $284,000 in 2011 to $381,000 in 2012.

Cost Sharing Policy of the Offices of the General Secretariat in the Member States (OGSMS) to allow offices to share space with projects while recouping some costs associated with office space.

Review of Draft Administrative Memorandum by DFAMS and DLS completed. Standard methodology developed to calculate cost and space sharing.

Expected cost reductions for both OGSMS and Projects.

Increase Rental income Improve the procedures to manage Special Events

Apply new procedures used in MNB to all Museum events.

DGS

Reduce cost of operating centralized multifunctional printer/scanner/fax devices.

Creation of individualized user profiles will eliminate manual adjustment and updates of devices

Acquired a dedicated server that will to handle network printing, scan to files and scan to emails using the current existing network protocols used for other network devices.

Staff time required for multifunctional device operation.

Initiate operation of new network

protocols during 1st quarter of 2013.

DGS

Energy consumption reduction (these systems expected to reduce by 15%)

Continue monitoring HVAC equipment performance

Complete energy‐saving program required to obtain the Leadership in Energy and Environmental Design (LEED) certification for the General Secretariat Building (GSB)

Level of LEED Certification obtained. Start the performance period by 2nd

quarter of 2013 to apply the developed policies, conduct independent monitoring, and obtain the LEED Certification.

DGSReduce cost of Utilities Services

Obsolete HVAC and water heating equipment in MNB and ADM replaced with modern energy efficient equipment;

Replaced HVAC in MNB and ADM and water heater at ADM

‐Reduced water consumption in GSB bathrooms by 65% by installation of high‐efficiency valves.‐Hired contractors to perform planning for other required efficiency measures.

37

OTHER SECRETARIATS

Secretariat for Political Affairs (SPA) In conjunction with DFAMS, the administrative management support

section (AMS)/SPA has established minimum guidelines to prepare draft budgets for submission to the Project Evaluation Committee (PEC) or donors ensuring accuracy and compliance with current provi‐sions, policies, rules and guidelines Therefore, DFAMS has minimize the time that takes to review the budgets

With training provided by DFAMS, AMS/SPA has begun to prepare

financial statements for donors (through SAF’s certification), follow‐ing financial and budgetary policies and procedures as well as re‐quirements of the relevant agreement(s). This measure has reduced the time of producing and certifying the financial reports.

The AMS/SPA reviewed and adjusted the daily basic administrative

procedures to improve and optimize the time and effort that takes the preparation of different procedures (organizes travel arrange‐ments, coordinate events, and provide support to operating plans/projects, among others


38

As a result of insufficient human and financial resources, the Secretariat for Administration and Finance (SAF) delayed or postponed the following activities, by Department and Office:

Department of Financial and Administrative Management Ser‐vices (DFAMS) Implementation of IPSAS.

Developing a new Tax Reimbursement System (TRS).

Department of Human Resources (DHR) Integration of Local Staff into the HR Module and payroll system.

Electronic filing system for all active personnel files and medical files.

New machine‐readable travel document and meet ICAO standards to replace current OAS travel documents.

Barcode system for personnel files and travel documents and crea‐tion of a database to keep track of all movements related to these documents.

Implementation of the HR self service module.

Completion of Performance Evaluation System training in National Offices.

Training and development programs for staff members.

Background checks for candidates as part of the OAS recruitment process.

Language Examination as part of the OAS competition and recruit‐ment processes.

Department of Information and Technology Services (DOITS) Maintenance and update of licenses for all desktop software.

Maintain up to date software versions in all application servers.

Massive deployment of windows 7 and office 2010

The configuration and full implementation of a lab environment for testing new technologies.

Increase data and backup storage according to current application needs.

Service Desk Improvement Project.

Follow up of the OAS‐SDF (OAS Software Development Framework) in every detail, developing all the necessary documentation for every software project.

Respond to all application development requests by the Areas (the backlog in responses is growing).

Department of Planning and Evaluation (DPE) Launching of the Project Management System.

Registration of achieved results.

Developing a module for monitoring budget implementation.

Department of General Services (DGS) Implementation of Deferred Maintenance Projects Listed in Existing

Conditions Report (detailed in the Comprehensive Real Estate Strat‐egy).

Department of Procurement Services (PROC) Launching of a full scope robust Credit Card program.

Automation of Routine and non‐obligation Purchase Orders.

Coordinating Office of the Units and Offices of the General Se‐cretariat in the Member States (COGSMS) Updating of computer and communication equipment.

Vehicle upgrades and overall maintenance.

Translation of country offices Websites in Spanish and English

Strengthening of OAS Internship program for the OGSMS

Sub regional or HQ meetings for Representatives (dependent on co‐financing.

GS/OAS ACTIVITIES CURRENTLY DELAYED OR POSTPONED DUE TO INSUFFICIENT HUMAN AND FINANCIAL RESOURCES

39

Annual Audit of Accounts and Financial Statements for the

years ended December 31, 2011 and 2010 In its 2011 Report, the Board discussed several issues related to the opera‐tion of OAS and provided specific recommendations to address them. The Board was generally satisfied with the progress made by OAS as exempli‐fied by the reduction in recommendations from 21 to 13 from two years ago. These recommendations are described in detail in the following sec‐tions. The Board presented its report to the Permanent Council on May 4, 2011. A status of their recommendations is presented below. 1 – COMMENTS RELATING TO THE GENERAL SECRETARIAT

Financial Conditions of the OAS Regular, Specific, and Voluntary

Funds Budgetary Resources

1.1 The Board reaffirms its recommendation that the Permanent Council

avoid a structural deficit in the future by ensuring consistency between

the mechanism of setting OAS quotas and the mechanism of setting

expenditures.

The Secretary General’s presentation to the General Assembly on the Fi‐nancing the 2013 program budget made reference to the issue of the struc‐tural deficit and proposed to approve a reduction of the budget ceiling by 3.9 percent. 1.2 The Board recommends that the OAS introduce penalties for late pay‐

ment of quotas.

No initiatives have take place to address this recommendation in 2012.

OAS Administrative Streamlining

1.3 The Board reaffirms its recommendation that the OAS continue imple‐

menting the SAF streamlining initiatives and other cost reduction

measures across the OAS.

As detailed in Section I‐B on OAS Improvements and Efficiencies, SAF con‐tinues to implement a robust set of streamlining initiatives. SAF’s Business Process Working Group has focused on business process automation pro‐jects with the greatest potential for reducing the complexity and increasing the cost‐effectiveness of OAS business practices. These include automa‐tion of travel booking and travel expense claims, the implementation of a redefined Results Based Contracting System for natural CPRs, a personnel data base system and implementation of a purchase card procurement sys‐tem to automate expense recording and payments for all purchases under USD 2,500. These two categories of procurement represented over three‐fourths of all procurement transactions in 2010. In addition, the GS/OAS implemented its position control system, a significant step toward auto‐mated budgeting of personnel costs, and made significant progress toward full automation of inventory control. Accounting Standards

1.4 The Board reaffirms its recommendation that the Permanent Council

allocate funding to develop an implementation strategy and adopt

IPSAS.

Fixed Assets Following up on the IBTCI recommendation to complete a thorough analy‐sis of the Organization’s policy for fixed assets, a draft recommendation on capitalization and asset tracking thresholds has been presented by DFAMS to the external auditors for comments prior to updating the current policy. The revised fixed assets policy includes an increment on the current fixed assets capitalization threshold from USD 500 to USD 5,000, since it was not adequate for the financial operations of the GS/OAS, and not in line with the International Public Sector Accounting Standards.

RECOMMENDATIONS OF THE BOARD OF EXTERNAL AUDITORS

40

Workforce Management Reforms

1.5 The Board recommends the Secretariat and the General Assembly au‐

thorize changes to the General Standards and implement human re‐

sources reforms.

During the fourth quarter of 2012, the SAF/DHR presented to the CAAP the revised Comprehensive Human Resources Strategy in accordance with AG/RES‐ 2755 (XLII‐O/12). After SAF/DHR presentation, the CAAP noted as re‐ceived the HR Strategy in the 2013 Program Budget document and deter‐mined that future discussions will follow on this matter through the CAAP Working Group. The revised Comprehensive Human Resources Strategy entails modifications to Chapter III. Personnel, of the General Standards to Govern the Operations of the GS/OAS.

1.6 The Board reaffirms its recommendation that the OAS maintain a thor‐

ough workforce planning process and determine those positions which

should be staffed through employment mechanisms versus contract

mechanisms.

The DHR continued working with different areas within the GS/OAS to con‐vert some of its CPR contracts to staff. In the fourth quarter of 2012, out of 9 new staff members, 4 were previously contracted under a CPR contract. Real Property Strategy

1.7 The Board reaffirms its recommendation that the OAS implement a

sustainable real property strategy that addresses the current deferred

maintenance problems and preserves the assets for future use. This

should include selling the Casa del Soldado.

In response to the recommendations made by the Board of External Audi‐tors relating to Real Estate Strategy, the General Secretariat submitted a series of strategy documents in 2011 and 2012 to the CAAP which had in common three components:

1. An updated estimate of the cost of implementing outstanding deferred maintenance projects

2. An updated estimate of funds available to cover deferred maintenance projects from:

a. Existing Regular Funds for Building maintenance budgetary alloca‐tions;

b. Existing Other Funds, including Rental Income, Hall of the Americas Fund, and Parking Fund; and

c. Additional funds potentially generated by optimizing GS/OAS use of existing space and maximizing rental income from unused office space;

3. Options to generate additional funds to cover the gap between (1) and (2), including:

a. Sale of the Casa del Soldado b. Sale/leaseback of the F Street Building and construction of smaller

structure at C street. In 2012 the Chair of the CAAP submitted a draft resolution to the CAAP proposing the sale of the Casa del Soldado and allocation of the proceeds to the implementation of deferred maintenance projects, as recommended by the Board of External Auditors. In discussions in the CAAP on the strategy documents described above, no consensus emerged regarding the proposed options to generate additional funds to cover the gap between the estimated funds needed for deferred maintenance and the estimated funds available. Taking account of the above outcome of the deliberations in the Perma‐nent Council during 2008‐2012 on the Real Property Strategy, the General Secretariat has prepared the Revised Integrated Real Property Strategy for 2013‐2017 (CP/CAAP/3211/13, date January 31, 2013). This revised strategy includes the following components: 1. An updated estimate of the cost of implementing deferred mainte‐

nance projects; 2. An estimate of the funds available from all existing sources for deferred

maintenance;

SECTION I RECOMMENDATIONS OF THE BOARD OF EXTERNAL AUDITORS

41

3. An estimate of the cost to implement remaining deferred mainte‐nance projects for which funds are not available in 2013‐2017.

4. A list of potential options for funding the outstanding deferred main‐tenance projects.

1.8 The Board recommends that the funding and responsibility for the

maintenance and repairs of the Casa del Soldado be transferred to

the OGS.

In discussions in the CAAP on this issue, no consensus emerged regarding the transfer of funding and responsibility for the maintenance and repairs of the Casa del Soldado to SAF/DGS. In addition, SAF/DGS has assumed partial responsibility for funding maintenance costs of the Casa del Soldado and has jointly managed repairs and upgrades needed to support the move of Secretariat units into the Casa del Soldado. National Offices

1.9 The Board reaffirms its recommendation that OAS evaluate alterna‐

tives for supporting program delivery and improving internal controls

in National Offices.

I. Alternatives for supporting program delivery: i. Initiative by the Coordinating office in the form of meetings with key

personnel in the technical areas aimed at improving collaboration and communication between the technical areas and the OAS Offices in the member states. The aim of the meetings is to identify strengths and weaknesses of the current collaboration and identify new potential avenues for project delivery through the OAS offices in the member states.

ii. Annual Work Plans, Quarterly and Activities Reports: the Coordinat‐ing office has developed and implemented a series of reports to be completed and uploaded by OAS offices which allows the coordinat‐ing offices to be kept informed of activities and initiatives occurring in the offices allowing it to liaise with the technical areas at HQ more effectively.

iii. New web‐site specifically for OAS offices containing information rele‐vant to technical areas and the Country offices regarding projects/

programs/ initiatives in the field will facilitate exchange of informa‐tion and support program delivery.

iv. New cost sharing model developed by the coordinating office in col‐laboration with the OAS offices in Guatemala and Haiti is currently being implemented. The model offers an option for technical areas to share office space and costs with the OAS office in the member states for specific projects and programs representing a viable and cost effective alternative for program delivery. The Admin memoran‐dum which will implement the cost‐sharing model is currently under review by the Department of Legal Services and the CO aims to have the Admin Memo enter into effect by January 1st, 2013.

v. Initiative with Global Environmental Facility Small grants Program (GEF SGP) whereby the Offices in Barbados and the Eastern Carib‐bean (Grenada, St Vincent and the Grenadines, St. Lucia, Antigua and Barbuda, St. Kitts and Nevis) would act as host/executing partners for GEF projects.

II. Improving internal controls in the National Offices: i. Move of Financial officer from Office of the Assistant Secretary Gen‐

eral/Coordinating office of the offices of the General Secretariat in the member state (ASG/CO‐OGSMS) to the Secretariat for Admini‐stration and Finance has allowed for increased collaboration between the Offices and SAF. Process analysis and streamlining of SAF proce‐dures are underway bringing about improved efficiency and greater controls.

ii. Creation and implementation of standardized budget and budget execution documents allow for increased control and transparency. Mid‐year budget review conducted by the Coordinating Office/SAF allows offices to better control their budget execution.

iii. Implementation of yearly requisitions for recurring costs (rent, elec‐tricity etc) reduced the number of open purchase orders, thereby im‐proving budget execution and financial control.

iv. Improved communication and exchange of information through the use of National Offices Collaborative Space web‐site (NOCS), instant messaging (SPARK) and Adobe Connect allows for increased oversight of the offices. Improved collaboration between the Coordinating Of‐fice, SAF and the Office of the Inspector General allows for the early


42

identification of concerns, timely intervention and the prioritization of audits in offices where concern exists.

v. Issuance of Coordinating office Communiques informing and remind‐ing offices of rules, regulations and procedures which must be fol‐lowed. Communiques have included guidelines on the use of office vehicles, on inventory, on donations and budgetary and financial rules.

Information Technology Infrastructure

1.10 The Board recommends that the IT Governance Committee establish

formal operational structure policies and procedures, including the

documentation of strategic decisions.

The General Secretariat established an IT Governance Committee, with an operational structure, policies, and procedures, and produced documen‐tation on major decisions regarding the modernization of IT and telecom‐munication systems, the Enterprise Resource Planning System and the organizations Disaster Recovery and Business Continuity Plans. 2 – COMMENTS RELATING TO OTHER OAS AND RELATED ENTITIES No recommendations

3 – COMMENTS RELATING TO THE OFFICE OF THE INSPECTOR GENERAL Answers to the recommendations to the OIG will be addressed upon arri‐val of the new Inspector General as requested by the Board.

Professional Standards Review

3.1 The Board requests the new Inspector General do a full organizational

review of OIG operations, including prior Board reports and the Ra‐

ven Global Training report of 2011 (an interim evaluation), and pro‐

vide the Board with an action plan for improved operations by De‐

cember31, 2012.

The Inspector General was appointed November 1, 2012 and plans to present an action plan for improved operations during the meeting with the Board of External Auditors in April 2013. 3.2 The Board reaffirms its recommendation of the need for a peer review

evaluation to be performed on the Office of Inspector General (after

completion of recommendation 3.1).

In an effort to prepare the Office of the Inspector General for the peer review evaluation, in November 2012, the OIG audit staff underwent training in Internal Audit Quality Assessment and, currently, the Office completed the acquisition of an Audit Management Software. Further‐more, the Office is in the process of drafting the Internal Audit Charter along with other internal audit procedures.

2012 OIG Work Plan

3.3 The Board reaffirms that the Inspector General report to the Perma‐

nent Council annually by March 31 on the status of completion of the

planned audits for the previous year, the status of management ac‐

tions regarding outstanding audit recommendations, and the pro‐

posed plan of audits for the new fiscal year.

In compliance with the Board’s recommendation and Article 118 of the General Standards to Govern the Operations of the General Secretariat, the Inspector General will report to the Permanent Council on the status of completion of audits planned for 2012, along with actions taken by management towards implementing outstanding OIG recommendations. In addition, the OIG will present a proposed internal auditing plan for consideration and approval during the first quarter of 2013.


43

SECTION II

2012 OAS RESOURCES BY CHAPTER

44

Headcount by Chapter, Gender and Region As of December 31, 2012

SECTION II 2012 OAS RESOURCES BY CHAPTER

South America North America Central America CARICOM Europe & Asia Grand TotalChapter 1 ‐ Office of the Secretary GeneralStaff (Female) 9 3 2 14 Staff (Male) 6 6 1 1 14

Subtotal 15 9 2 1 1 28 Add: Associates 1 Add: Active CPRs (Natural) 6 Add: Interns ‐

Total 15 9 2 1 1 35

Chapter 2 ‐ Office of the Assistant Secretary GeneralStaff (Female) 21 11 13 24 69 Staff (Male) 29 6 9 22 66

Subtotal 50 17 22 46 ‐ 135 Add: Associates ‐ Add: Active CPRs (Natural) 15 Add: Interns ‐

Total 50 17 22 46 ‐ 150

Chapter 3 ‐ Autonomous and/or Decentralized EntitiesStaff (Female) 39 17 6 1 1 64 Staff (Male) 13 8 4 1 26


Total 52 25 10 2 1 125

Chapter 4 ‐ Secretariat for Legal AffairsStaff (Female) 4 1 2 7 Staff (Male) 8 3 1 12

Subtotal 12 4 2 1 ‐ 19 Add: Associates ‐ Add: Active CPRs (Natural) 7 Add: Interns ‐

Total 12 4 2 1 ‐ 26

Region (in descending order of headcount)

45



South America North America Central America CARICOM Europe & Asia Grand TotalChapter 5 ‐ Secretariat for Multidimensional SecurityStaff (Female) 21 11 3 35 Staff (Male) 15 12 2 1 3 33


Total 36 23 5 1 3 114

Chapter 6 ‐ Secretariat for Political AffairsStaff (Female) 29 5 2 4 40 Staff (Male) 20 6 3 3 32

Subtotal 49 11 5 ‐ 7 72 Add: Associates ‐ Add: Active CPRs (Natural) 106 Add: Interns ‐

Total 49 11 5 ‐ 7 178

Chapter 7 ‐ Executive Secretariat for Integral DevelopmentStaff (Female) 18 11 7 7 1 44 Staff (Male) 13 7 2 2 1 25


Total 31 18 9 9 2 188

Chapter 8 ‐ Secretariat for External RelationsStaff (Female) 10 2 1 13 Staff (Male) 8 5 1 1 15


Total 18 7 2 ‐ 1 43


46



South America North America Central America CARICOM Europe & Asia Grand TotalChapter 9 ‐ Secretariat for Administration and FinanceStaff (Female) 34 13 8 2 57 Staff (Male) 32 11 9 3 1 56

Subtotal 66 24 17 5 1 113 Add: Associates ‐ Add: Active CPRs (Natural) 25 Add: Interns ‐

Total 66 24 17 5 1 138

ALL CHAPTERSStaff (Female) 185 74 44 34 6 343 Staff (Male) 144 64 30 31 10 279


Total 329 138 74 65 16 997


47

Headcount by Chapter, Gender and Type of Staff Contract As of December 31, 2012


Long Term Short Term Continuing Career Trust Special Observer Grand TotalChapter 1 ‐ Office of the Secretary GeneralStaff (Female) 5 6 1 2 14 Staff (Male) 7 1 1 1 4 14

Subtotal 12 7 2 1 6 ‐ 28 Add: Associates 1 Add: Active CPRs (Natural) 6 Add: Interns ‐

Total 12 7 2 1 6 ‐ 35

Chapter 2 ‐ Office of the Assistant Secretary GeneralStaff (Female) 33 14 13 7 2 69 Staff (Male) 25 18 10 10 3 66

Subtotal 58 32 23 17 5 ‐ 135 Add: Associates ‐ Add: Active CPRs (Natural) 15 Add: Interns ‐

Total 58 32 23 17 5 ‐ 150

Chapter 3 ‐ Autonomous and/or Decentralized EntitiesStaff (Female) 22 29 7 3 3 64 Staff (Male) 5 14 3 2 2 26


Total 27 43 10 5 5 ‐ 125

Chapter 4 ‐ Secretariat for Legal AffairsStaff (Female) 1 1 5 7 Staff (Male) 7 4 1 12

Subtotal 8 1 9 ‐ 1 ‐ 19 Add: Associates ‐ Add: Active CPRs (Natural) 7 Add: Interns ‐

Total 8 1 9 ‐ 1 ‐ 26

Type of Staff Contract (in descending order of headcount)

48



Long Term Short Term Continuing Career Trust Special Observer Grand TotalChapter 5 ‐ Secretariat for Multidimensional SecurityStaff (Female) 9 24 1 1 35 Staff (Male) 14 13 2 1 3 33


Total 23 37 3 2 3 ‐ 114

Chapter 6 ‐ Secretariat for Political AffairsStaff (Female) 9 17 4 1 9 40 Staff (Male) 1 12 3 2 14 32

Subtotal 10 29 7 1 2 23 72 Add: Associates ‐ Add: Active CPRs (Natural) 106 Add: Interns ‐

Total 10 29 7 1 2 23 178

Chapter 7 ‐ Executive Secretariat for Integral DevelopmentStaff (Female) 19 9 7 4 4 1 44 Staff (Male) 10 8 3 4 25

Subtotal 29 17 10 8 4 1 69 Add: Associates 11 Add: Active CPRs (Natural) 108 Add: Interns ‐

Total 29 17 10 8 4 1 188

Chapter 8 ‐ Secretariat for External RelationsStaff (Female) 5 3 2 2 1 13 Staff (Male) 5 6 2 1 1 15


Total 10 9 4 3 2 ‐ 43


49



Long Term Short Term Continuing Career Trust Special Observer Grand TotalChapter 9 ‐ Secretariat for Administration and FinanceStaff (Female) 17 27 10 2 1 57 Staff (Male) 23 15 6 8 4 56


Total 40 42 16 10 5 ‐ 138

ALL CHAPTERSStaff (Female) 120 130 50 20 13 10 343 Staff (Male) 97 87 34 27 20 14 279

Subtotal 217 217 84 47 33 24 622 Add: Associates 33 Add: Active CPRs (Natural) 342 Add: Interns ‐

Total 217 217 84 47 33 24 997


50

Headcount by Chapter, Gender and Grade As of December 31, 2012


Professional (P)

General Services

(G) Senior Executive

(D) Secretary General

Assistant Secretary General Grand Total

Chapter 1 ‐ Office of the Secretary GeneralStaff (Female) 6 8 14 Staff (Male) 9 3 1 1 14

Subtotal 15 11 1 1 ‐ 28 Add: Associates 1 Add: Active CPRs (Natural) 6 Add: Interns ‐

Total 15 11 1 1 ‐ 35

Chapter 2 ‐ Office of the Assistant Secretary GeneralStaff (Female) 25 43 1 69 Staff (Male) 33 32 1 66


Total 58 75 1 ‐ 1 150

Chapter 3 ‐ Autonomous and/or Decentralized EntitiesStaff (Female) 41 22 1 64 Staff (Male) 19 4 3 26

Subtotal 60 26 4 ‐ ‐ 90 Add: Associates 15 Add: Active CPRs (Natural) 20 Add: Interns ‐

Total 60 26 4 ‐ ‐ 125

Chapter 4 ‐ Secretariat for Legal AffairsStaff (Female) 2 5 7 Staff (Male) 10 1 1 12

Subtotal 12 6 1 ‐ ‐ 19 Add: Associates ‐ Add: Active CPRs (Natural) 7 Add: Interns ‐

Total 12 6 1 ‐ ‐ 26

Grade (in descending order of headcount)

51



Professional (P)

General Services




Chapter 5 ‐ Secretariat for Multidimensional SecurityStaff (Female) 24 11 35 Staff (Male) 31 1 1 33


Total 55 12 1 ‐ ‐ 114

Chapter 6 ‐ Secretariat for Political AffairsStaff (Female) 33 7 40 Staff (Male) 31 1 32


Total 64 7 1 ‐ ‐ 178

Chapter 7 ‐ Executive Secretariat for Integral DevelopmentStaff (Female) 33 10 1 44 Staff (Male) 22 3 25


Total 55 13 1 ‐ ‐ 188

Chapter 8 ‐ Secretariat for External RelationsStaff (Female) 7 6 13 Staff (Male) 9 5 1 15


Total 16 11 1 ‐ ‐ 43


52



Professional (P)

General Services




Chapter 9 ‐ Secretariat for Administration and FinanceStaff (Female) 38 19 57 Staff (Male) 31 24 1 56


Total 69 43 1 ‐ ‐ 138

ALL CHAPTERSStaff (Female) 209 131 3 ‐ ‐ 343 Staff (Male) 195 73 9 1 1 279


Total 404 204 12 1 1 997


53

Regular Fund ‐ Budget Execution Report by Chapter and Subprogram From January 1 to December 31, 2012


A B C D=B/A E F G=E/C H=C‐E

Original Appropriation AG/RES. 1(XLII‐E/11)

Transfers Jan. 2012 to Dec. 2012

Modified Appropriation as of December 31, 2012

% ofAppropriation Transfers Obligations Expenditures

% Executed of Modified

Appropriation

Unobligated Appropriation as of December 31, 2012

Chapter 1 ‐ Office of the Secretary General1,582.1 302.8 1,884.9 19.1% 1,864.6 1,841.8 98.9% 20.3 504.3 (33.9) 470.4 ‐6.7% 470.2 470.2 99.9% 0.2

1,002.0 9.0 1,011.0 0.9% 1,010.9 1,009.9 100.0% 0.0 543.9 (13.4) 530.5 ‐2.5% 522.7 520.2 98.5% 7.8

‐ ‐ ‐ 0.0% ‐ ‐ 0.0% ‐ Sub‐Total 3,632.3 264.5 3,896.8 7.3% 3,868.4 3,842.1 99.3% 28.3

Chapter 2 ‐ Office of the Assistant Secretary GeneralOffice of the Assistant Secretary General (22A) 1,567.8 (66.9) 1,500.9 ‐4.3% 1,482.2 1,467.1 98.8% 18.7

1,378.0 (45.6) 1,332.4 ‐3.3% 1,320.2 1,316.4 99.1% 12.2

Department of Conferences and Meetings Management (22C) 5,453.4 (19.9) 5,433.5 ‐0.4% 5,409.4 5,366.3 99.6% 24.1

7,643.5 8.8 7,652.3 0.1% 7,627.3 7,590.6 99.7% 25.0

Columbus Memorial Library (22F) 870.4 17.2 887.6 2.0% 887.6 871.0 100.0% ‐ General Assembly (22H) 168.1 (21.2) 146.9 ‐12.6% 140.9 127.4 95.9% 6.0 OAS Unprogrammed Meetings (22I) 61.7 (35.2) 26.5 ‐57.0% 23.1 23.1 87.0% 3.4 Control Account (PRG02) ‐ ‐ ‐ 0.0% ‐ ‐ 0.0% ‐ Sub‐Total 17,142.9 (162.9) 16,980.0 ‐1.0% 16,890.6 16,761.8 99.5% 89.4

Chapter 3 ‐ Autonomous and/or Decentralized Entities2,161.0 ‐ 2,161.0 0.0% 2,124.3 2,124.3 98.3% 36.7

Inter‐American Commission on Human Rights (32B) 4,779.7 85.7 4,865.4 1.8% 4,506.1 4,462.7 92.6% 359.4 OAS Administrative Tribunal (32C) 53.0 20.0 73.0 37.7% 73.0 71.9 100.0% 0.0 Office of the Inspector General (32D) 1,162.3 (115.7) 1,046.6 ‐10.0% 816.7 813.3 78.0% 229.9 Board of External Auditors (32E) 175.2 ‐ 175.2 0.0% 174.4 174.4 99.5% 0.8 Inter‐American Defense Board (32G) 1,256.0 ‐ 1,256.0 0.0% 1,234.6 1,234.6 98.3% 21.4 Pan American Development Foundation (32H) 131.8 ‐ 131.8 0.0% 129.6 129.6 98.3% 2.2 Permanent Secretariat of the Inter‐American Commission of Women (CIM) (32I) 1,254.0 74.8 1,328.8 6.0% 1,091.6 1,084.3 82.2% 237.2 Trust for the Americas (32J) 188.9 18.3 207.2 9.7% 207.2 207.2 100.0% ‐ The Secretariat of the Inter‐American Telecommunication Commission ‐ CITEL (32K) 622.6 (34.7) 587.9 ‐5.6% 583.6 581.0 99.3% 4.2 Secretariat of the Inter‐American Committee on Ports (CIP) (32L) 195.9 (195.9) ‐ ‐100.0% ‐ ‐ 0.0% ‐ Office of the Director General of the Inter‐American Children’s Institute (32M) 1,014.1 (71.4) 942.7 ‐7.0% 914.2 903.5 97.0% 28.5 Control Account (PRG03) ‐ ‐ ‐ 0.0% ‐ ‐ 0.0% ‐ Sub‐Total 12,994.5 (218.9) 12,775.6 ‐1.7% 11,855.2 11,786.6 92.8% 920.3

Chapter 4 ‐ Secretariat for Legal AffairsSecretariat for Legal Affairs (42A) 517.3 53.0 570.3 10.2% 570.3 568.7 100.0% ‐ Department of International Law (42B) 1,460.1 (97.3) 1,362.8 ‐6.7% 1,362.1 1,346.6 100.0% 0.7 Department of Legal Cooperation (42C) 780.3 (27.2) 753.1 ‐3.5% 753.1 753.1 100.0% 0.0 Control Account (PRG04) ‐ ‐ ‐ 0.0% ‐ ‐ 0.0% ‐ Sub‐Total 2,757.7 (71.5) 2,686.2 ‐2.6% 2,685.5 2,668.4 100.0% 0.7

Office of the Secretariat to the General Assembly, the Meeting of Consultation, the Permanent Council, and Subsidiary Organs (22B)

Coordinating Office for the Offices and Units of the General Secretariat in the Member States (22D)

Inter‐American Court of Human Rights (32A)

Office of Protocol (12F)Control Account (PRG01)


Office of the Secretary General (12A)Summits Secretariat (12B)Department of Legal Services (12E)

54









Appropriation


Chapter 5 ‐ Secretariat for Multidimensional SecuritySecretariat for Multidimensional Security (52A) 458.0 381.7 839.7 83.3% 833.8 826.6 99.3% 5.9 Secretariat of the Inter‐American Drug Abuse Control Commission (CICAD) (52C) 1,793.0 (262.1) 1,530.9 ‐14.6% 1,521.5 1,502.0 99.4% 9.4 Secretariat for the Inter‐American Committee against Terrorism (CICTE) (52D) 493.6 (162.5) 331.1 ‐32.9% 331.1 323.7 100.0% 0.0 Department of Public Security (52E) 1,015.7 (109.4) 906.3 ‐10.8% 904.0 896.8 99.7% 2.4 Department of Defense and Hemispheric Security (52F) 359.1 (199.3) 159.8 ‐55.5% 158.5 158.5 99.1% 1.4 Control Account (PRG05) ‐ ‐ ‐ 0.0% ‐ ‐ 0.0% ‐ Sub‐Total 4,119.4 (351.5) 3,767.9 ‐8.5% 3,748.9 3,707.5 99.5% 19.0

Chapter 6 ‐ Secretariat for Political AffairsSecretariat for Political Affairs (62A) 850.1 148.3 998.4 17.4% 998.4 987.9 100.0% ‐ Department of Electoral Cooperation and Observation (62B) 1,345.9 189.4 1,535.3 14.1% 1,535.3 1,532.1 100.0% 0.1 Department of Sustainable Democracy and Special Missions (62C) 1,211.3 (228.3) 983.0 ‐18.9% 903.6 900.3 91.9% 79.4 Department of Effective Public Management (62D) 1,029.5 (324.6) 704.9 ‐31.5% 704.9 701.1 100.0% ‐ Control Account (PRG06) ‐ ‐ ‐ 0.0% ‐ ‐ 0.0% ‐ Sub‐Total 4,436.8 (215.1) 4,221.7 ‐4.8% 4,142.2 4,121.3 98.1% 79.5

Chapter 7 ‐ Executive Secretariat for Integral DevelopmentExecutive Secretariat for Integral Development (72A) 1,273.9 368.9 1,642.8 29.0% 1,504.4 1,491.6 91.6% 138.3 Department of Economic Development, Trade and Tourism (72C) 2,410.6 (327.6) 2,083.0 ‐13.6% 2,025.1 2,021.2 97.2% 57.8 Department of Sustainable Development (72D) 1,393.6 140.9 1,534.5 10.1% 1,511.3 1,495.5 98.5% 23.2 Department of Social Development and Employment (72E) 1,229.3 51.3 1,280.6 4.2% 1,276.9 1,269.6 99.7% 3.8 Department of Human Development, Education and Culture (72G) 7,530.4 (542.8) 6,987.6 ‐7.2% 6,703.5 6,095.3 95.9% 284.1 CIDI Mtgs., Ministerial & IA Committees Meetings (72H) 151.0 ‐ 151.0 0.0% 80.9 74.5 53.6% 70.1 Control Account (PRG07) ‐ ‐ ‐ 0.0% ‐ ‐ 0.0% ‐ Sub‐Total 13,988.8 (309.3) 13,679.5 ‐2.2% 13,102.1 12,447.6 95.8% 577.3

Chapter 8 ‐ Secretariat for External RelationsSecretariat for External Relations (82A) 814.6 26.1 840.7 3.2% 840.6 838.9 100.0% 0.1 Department of Press and Communications (82B) 1,597.0 329.5 1,926.5 20.6% 1,926.0 1,923.7 100.0% 0.5 Department of International Affairs (82C) 841.9 (288.8) 553.1 ‐34.3% 553.1 552.9 100.0% ‐ Art Museum of the Americas (82D) 522.9 65.8 588.7 12.6% 586.8 582.7 99.7% 1.9 Control Account (PRG08) ‐ ‐ ‐ 0.0% ‐ ‐ 0.0% ‐ Sub‐Total 3,776.4 132.6 3,909.0 3.5% 3,906.5 3,898.2 99.9% 2.5

Chapter 9 ‐ Secretariat for Administration and FinanceSecretariat for Administration and Finance (92A) 268.5 166.8 435.3 62.1% 435.3 434.7 100.0% ‐ Department of Human Resources (92B) 1,888.6 (60.7) 1,827.9 ‐3.2% 1,824.8 1,816.4 99.8% 3.0 Department of Financial and Administrative Management Services (92C) 2,923.0 (119.1) 2,803.9 ‐4.1% 2,802.6 2,773.3 100.0% 1.3 Department of Information and Technology Services (92D) 2,008.7 222.9 2,231.6 11.1% 2,231.6 2,227.4 100.0% ‐ Department of Procurement Services (92E) 842.4 182.6 1,025.0 21.7% 1,024.5 1,021.9 99.9% 0.5 Department of General Services (92F) 1,573.8 (22.1) 1,551.7 ‐1.4% 1,551.7 1,541.2 100.0% 0.0 Department of Planning and Evaluation (92G) 749.2 (44.1) 705.1 ‐5.9% 700.1 699.0 99.3% 5.0 Control Account (PRG09) ‐ ‐ ‐ 0.0% ‐ ‐ 0.0% ‐

TOTAL 10,254.2 326.2 10,580.4 3.2% 10,570.6 10,513.9 99.9% 9.9


55









Appropriation


Chapter 10 ‐ Basic Infrastructure and Common costsEquipment and Supplies ‐ Computers (102A) 868.0 ‐ 868.0 0.0% 866.0 819.5 99.8% 2.0 Office Equipment and Supplies (102B) 29.5 (11.9) 17.6 ‐40.5% 17.6 16.7 100.0% ‐ OASES System (102C) 453.6 (3.2) 450.4 ‐0.7% 450.4 448.3 100.0% ‐ Building Management and Maintenance (102D) 5,201.3 (140.0) 5,061.3 ‐2.7% 5,061.3 5,061.3 100.0% ‐ General Insurance (102E) 396.1 (74.8) 321.3 ‐18.9% 296.9 296.7 92.4% 24.4 Recruitment and Transfers (102G) 56.0 96.2 152.2 171.8% 147.7 142.8 97.0% 4.5 Terminations and Repatriations (102H) 1,126.1 929.8 2,055.9 82.6% 2,054.8 2,016.3 99.9% 1.1 Home Leave (102I) 207.3 36.4 243.7 17.5% 242.7 233.0 99.6% 1.0 Education and Language Allowance, Medical Examinations (102J) 67.4 6.0 73.4 8.8% 70.9 70.2 96.7% 2.4 Pension for Retired Executives and Health and Life Insurance for Retired Employees (1 3,505.7 (87.6) 3,418.1 ‐2.5% 3,410.6 3,409.6 99.8% 7.5 Human Resources Development (102L) 277.9 (154.7) 123.2 ‐55.7% 103.9 101.7 84.4% 19.3 Contribution to the Staff Association (102M) 5.1 ‐ 5.1 0.0% 5.1 5.1 100.0% ‐ Contribution to the AROAS (102N) 5.1 ‐ 5.1 0.0% 5.1 5.1 100.0% ‐ Reserve Subfund (102O) 48.7 ‐ 48.7 0.0% 48.7 48.7 100.0% ‐ Control Account (PRG10) ‐ ‐ ‐ 0.0% ‐ ‐ 0.0% ‐

TOTAL 12,247.8 606.0 12,853.8 4.9% 12,791.6 12,684.6 99.5% 62.2

GRAND TOTAL 85,350.8 ‐ 85,350.8 0.0% 83,561.6 82,432.1 97.9% 1,789.2


56

Specific Funds ‐ Statement of Changes in Cash Balance by Chapter and Subprogram From January 1 to December 31, 2012


A B C D E=B+C‐D F=A+E Beginning Cash

Balance Jan. 01, 2012 Contributions

Other Net Income /

Payments * Expenditures Net Change

2012

Ending Cash Balance

Dec. 31, 2012

Chapter 1 ‐ Office of the Secretary GeneralThe Office of the Secretary General (12A) (31,444) ‐ 212,009 205,534 6,475 (24,968) The Summits Secretariat (12B) 617,771 407,603 51,439 888,811 (429,769) 188,002 The Department of Legal Services (12E) 318 ‐ 17 ‐ 17 335

TOTAL 586,645 407,603 263,465 1,094,344 (423,277) 163,369

Chapter 2 ‐ Office of the Assistant Secretary GeneralThe Office of the Assistant Secretary General (22A) (318,862) ‐ ‐ 2,642 (2,642) (321,504) The Office of the Secretariat to the General Assembly, the Meeting of Consultation, the Permanent Council, and Subsidiary Organs (22B) 5,979 ‐ ‐ ‐ ‐ 5,979 The Department of Conferences and Meetings Management (22C) 191,346 57,408 (26,757) 25,863 4,788 196,134 Coordinating Office for the Offices and Units of the General Secretariat in the Member States (22D) 391,857 327,726 16,630 360,622 (16,266) 375,591 The Columbus Memorial Library (22F) 17,792 10,133 ‐ 14,945 (4,813) 12,980 General Assembly (22H) 92,383 462,438 220 422,844 39,814 132,197 OAS Unprogrammed Meetings (22I) 189,892 44,372 (35,646) 24,639 (15,913) 173,979

TOTAL 570,387 902,076 (45,553) 851,555 4,968 575,355

Chapter 3 ‐ Autonomous and/or Decentralized EntitiesThe Executive Secretariat of the Inter‐American Commission on Human Rights (IACHR) (32B) 2,536,350 2,352,704 1,523,607 4,456,611 (580,300) 1,956,050 The Secretariat of the OAS Administrative Tribunal (TRIBAD) (32C) 25,385 24,050 ‐ 43,788 (19,738) 5,647 The Office of the Inspector General (32D) 1,736 ‐ ‐ ‐ ‐ 1,736 The Permanent Secretariat of the Inter‐American Commission of Women (CIM) (32I) 746,203 148,469 662,586 1,123,831 (312,776) 433,427 The Secretariat of the Inter‐American Telecommunication Commission (CITEL) (32K) 66,789 343,339 (3,440) 369,777 (29,878) 36,911 The Office of the Director General of the Inter‐American Children's Institute (IIN) (32M) 244,672 62,340 626 323,954 (260,988) (16,316)

TOTAL 3,621,135 2,930,903 2,183,378 6,317,961 (1,203,680) 2,417,455

Chapter 4 ‐ Secretariat for Legal AffairsThe Secretariat for Legal Affairs (42A) 790,358 2,132,940 365,397 1,898,396 599,941 1,390,299 The Department of International Law (42B) 171,469 367,441 450,434 553,905 263,970 435,439 The Department of Legal Cooperation (42C) 657,280 549,419 262,569 680,298 131,690 788,969

TOTAL 1,619,106 3,049,801 1,078,399 3,132,599 995,601 2,614,707

Chapter 5 ‐ Secretariat for Multidimensional SecurityThe Secretariat for Multidimensional Security (52A) 151,435 1,512,295 235,575 1,534,321 213,549 364,984 The Executive Secretariat of the Inter‐American Drug Abuse Control Commission (CICAD) (52C) 13,469,951 10,548,412 121,613 8,061,011 2,609,014 16,078,966 The Secretariat of the Inter‐American Committee Against Terrorism (52D) 4,739,265 5,221,773 3,419 6,572,788 (1,347,596) 3,391,669 The Department of Public Security (52E) 1,730,618 4,422,778 401,188 5,322,005 (498,040) 1,232,578 The Department of Defense and Hemispheric Security (52F) 882 ‐ ‐ ‐ ‐ 882

TOTAL 20,092,151 21,705,259 761,794 21,490,125 976,928 21,069,079

Chapter 6 ‐ Secretariat for Political AffairsThe Secretariat for Political Affairs (62A) 23,267 11,612 (3,266) 10,317 (1,970) 21,296 The Department of Electoral Cooperation and Observation (62B) 737,573 452,797 2,777,497 2,857,998 372,296 1,109,869 The Department of Sustainable Democracy and Special Missions (62C) 3,180,569 7,806,421 771,652 8,565,220 12,852 3,193,422 The Department of Effective Public Management (62D) 3,132,252 1,487,614 1,088,506 5,110,594 (2,534,475) 597,778

TOTAL 7,073,662 9,758,443 4,634,390 16,544,130 (2,151,296) 4,922,365

57

Specific Funds ‐ Statement of Changes in Cash Balance by Chapter and Subprogram From January 1 to December 31, 2012


A B C D E=B+C‐D F=A+E Beginning Cash

Balance Jan. 01, 2012 Contributions

Other Net Income /

Payments * Expenditures Net Change

2012

Ending Cash Balance

Dec. 31, 2012

Chapter 7 ‐ Secretariat for Integral DevelopmentThe Office of the Executive Secretary for Integral Development (72A) 18,857,467 346,105 (5,637,084) 419,654 (5,710,633) 13,146,834 The Department of Economic Development, Trade, and Tourism (72C) 461,861 189,440 2,666,567 1,214,072 1,641,934 2,103,796 The Department of Sustainable Development (72D) 5,107,136 4,000,695 2,076,189 6,704,853 (627,969) 4,479,168 The Department of Social Development and Employment (72E) 1,166,152 4,387,027 229,005 1,513,707 3,102,325 4,268,477 The Department of Human Development, Education, and Culture (72G) 885,556 491,265 1,241,938 1,227,874 505,328 1,390,884 CIDI Mtgs., Ministerial & IA Committees Meetings (72H) 204,699 150,940 (61,965) 67,562 21,413 226,113

TOTAL 26,682,871 9,565,471 514,651 11,147,723 (1,067,600) 25,615,271

Chapter 8 ‐ Secretariat for External RelationsThe Secretariat for External Relations (82A) 133,045 52,668 270,994 330,098 (6,437) 126,609 The Department of International Affairs (82C) 328,581 181,184 96,164 337,160 (59,813) 268,768 The Art Museum of the Americas (82D) 192,523 100,090 (72,155) 200,631 (172,696) 19,827 The Department of Press and Communication (82X) (763) 25,000 15,229 45,919 (5,689) (6,452)

TOTAL 653,385 358,941 310,232 913,808 (244,634) 408,751

Chapter 9 ‐ Secretariat for Administration and FinanceThe Department of Human Resources (92B) 59,377 30,000 ‐ 49,360 (19,360) 40,017 The Department of Financial and Administrative Management Services (92C) 34,739 ‐ 202 28,373 (28,171) 6,568 The Department of Information and Technology Services (92D) ‐ ‐ 76,000 ‐ 76,000 76,000 The Department of Planning and Evaluation (92G) 132,309 ‐ 590,956 311,693 279,264 411,572

TOTAL 226,424 30,000 667,159 389,426 307,733 534,157

Chapter 10 ‐ Basic Infrastructure and Common CostsCentennial Celebration (102O) 414 ‐ (414) ‐ (414) ‐

OtherResolution CP 831/2002 5,244,943 20,000 789,263 616,901 192,362 5,437,305 Fund for Cooperation with Latin America & the Caribbean 2,903,693 ‐ (274,511) ‐ (274,511) 2,629,182 Projects to Strengthen Democracy and Governance in Haiti 229,761 86,436 511 55,233 31,714 261,475 Oliver Jackman Fund 151,192 ‐ 1,464 ‐ 1,464 152,655 Unprogrammed Funds 8,199,245 15,587,184 (11,733,552) 92 3,853,541 12,052,786 Interest to be reimbursed to USINL 141,245 ‐ (41,150) ‐ (41,150) 100,095 Reconciliation / Write‐Off (180,637) ‐ (54,072) ‐ (54,072) (234,709)

TOTAL 16,689,441 15,693,620 (11,312,048) 672,225 3,709,347 20,398,788

GRAND TOTAL 77,815,621 64,402,117 (944,547) 62,553,895 903,676 78,719,296

* Other Net Income / Payments includes one or more of the following: interest income, net in/out transfers, net refunds and other payments.

58

Fund for Indirect Cost Recovery (ICR) ‐ Statement of Changes in Cash Balance by Chapter and Subprogram From January 1 to December 31, 2012


A B C D E=B+C‐D F=A+E

Beginning Cash Balance

Jan. 1, 2012 Income * Net In / Out Transfers Expenditures

Net Change2012

Ending Cash Balance Dec. 31, 2012

Chapter 1 ‐ Office of the Secretary GeneralThe Summits Secretariat (12B) ‐ ‐ 113,472 113,472 ‐ ‐

Chapter 2 ‐ Office of the Assistant Secretary GeneralOffice in Dominican Republic 4 ‐ ‐ ‐ ‐ 4 Office in Haiti 16,216 ‐ 330,812 333,452 (2,640) 13,577 Office in Jamaica 7 ‐ ‐ ‐ ‐ 7 Office in Mexico 1,690 ‐ 10,972 ‐ 10,972 12,662 Office in Uruguay 38 ‐ ‐ ‐ ‐ 38 The Department of Conferences and Meetings Management (22C) 8,182 ‐ ‐ ‐ ‐ 8,182

TOTAL 26,138 ‐ 341,784 333,452 8,332 34,470

Chapter 3 ‐ Autonomous and/or Decentralized EntitiesThe Executive Secretariat of the Inter‐American Commission on Human Rights (IACHR) (32B) 24,110 ‐ 43,957 26,182 17,774 41,884 The Secretariat of the OAS Administrative Tribunal (TRIBAD) (32C) 12,150 ‐ 101,218 112,948 (11,730) 420 The Office of the Inspector General (32D) 42 ‐ 148,646 149,161 (515) (473) The Board of External Auditors (32E) ‐ ‐ 248,921 241,927 6,994 6,994 The Permanent Secretariat of the Inter‐American Commission of Women (CIM) (32I) 30,000 ‐ 73,000 103,000 (30,000) ‐

TOTAL 66,302 ‐ 615,741 633,219 (17,477) 48,825

Chapter 4 ‐ Secretariat for Legal AffairsThe Secretariat for Legal Affairs (42A) 15,722 15,608 23,924 49,970 (10,439) 5,283

Chapter 5 ‐ Secretariat for Multidimensional SecurityThe Secretariat for Multidimensional Security (52A) ‐ ‐ 684,428 652,895 31,533 31,533 The Executive Secretariat of the Inter‐American Drug Abuse Control Commission (CICAD) (52C) (1,171) ‐ 69,663 69,570 92 (1,078) The Secretariat of the Inter‐American Committee Against Terrorism (52D) 696 ‐ 43,751 43,751 ‐ 696 The Department of Public Security (52E) ‐ ‐ 30,285 34,600 (4,315) (4,315)

TOTAL (474) ‐ 828,127 800,816 27,310 26,836

Chapter 6 ‐ Secretariat for Political AffairsThe Secretariat for Political Affairs (62A) 17,925 ‐ 868,228 822,459 45,769 63,694 The Department of Electoral Cooperation and Observation (62B) 28,296 ‐ 112,856 110,157 2,700 30,996 The Department of Sustainable Democracy and Special Missions (62C) 1,453 ‐ (1,453) ‐ (1,453) ‐ The Department of Effective Public Management (62D) (0) ‐ ‐ (17,277) 17,277 17,277

TOTAL 47,674 ‐ 979,630 915,339 64,292 111,966

Chapter 7 ‐ Secretariat for Integral DevelopmentThe Office of the Executive Secretary for Integral Development (72A) ‐ ‐ 233,266 215,290 17,976 17,976 The Department of Sustainable Development (72D) 9,696 ‐ 209,172 211,702 (2,530) 7,166 The Department of Social Development and Employment (72E) ‐ ‐ 748 748 ‐ ‐ The Department of Human Development, Education, and Culture (72G) (2,718) ‐ 34,997 27,602 7,395 4,677

TOTAL 6,978 ‐ 478,184 455,343 22,840 29,818

59

Fund for Indirect Cost Recovery (ICR) ‐ Statement of Changes in Cash Balance by Chapter and Subprogram From January 1 to December 31, 2012


A B C D E=B+C‐D F=A+E

Beginning Cash Balance

Jan. 1, 2012 Income * Net In / Out Transfers Expenditures

Net Change2012

Ending Cash Balance Dec. 31, 2012

Chapter 8 ‐ Secretariat for External RelationsThe Secretariat for External Relations (82A) 4,003 ‐ 291,824 295,737 (3,913) 90 The Art Museum of the Americas (82D) 70 ‐ (70) ‐ (70) ‐ The Department of Press and Communication (82X) 5,748 ‐ 67,287 73,442 (6,155) (407)

TOTAL 9,821 ‐ 359,041 369,179 (10,138) (317)

Chapter 9 ‐ Secretariat for Administration and FinanceThe Secretariat for Administration and Finance (92A) 2,500 ‐ (1,399) ‐ (1,399) 1,101 The Department of Human Resources (92B) 12,279 ‐ 483,070 491,304 (8,234) 4,045 The Department of Financial and Administrative Management Services (92C) 21,050 ‐ 906,269 811,451 94,818 115,868 The Department of Information and Technology Services (92D) 28,465 ‐ 155,182 165,648 (10,465) 18,000 The Office of Procurement Services (92E) 85,233 ‐ 315,647 357,313 (41,665) 43,568 The Office of General Services (92F) 6,150 ‐ 42,769 48,787 (6,019) 131 The Department of Planning and Evaluation (92G) 164,652 (34,787) 725,286 813,143 (122,645) 42,007

TOTAL 320,331 (34,787) 2,626,824 2,687,646 (95,609) 224,721

Chapter 10 ‐ Basic Infrastructure and Common CostsBuilding Management and Maintenance (102D) 15,055 ‐ 46,285 24,408 21,877 36,932

OtherProjects to Strengthen Democracy and Governance in Haiti ‐ 982 ‐ ‐ 982 982 Other (648) (83) ‐ ‐ (83) (731) Unprogrammed Funds 879,183 6,706,109 (7,874,853) ‐ (1,168,744) (289,561)

TOTAL 878,535 6,707,008 (7,874,853) ‐ (1,167,845) (289,310) ‐

GRAND TOTAL 1,386,082 6,687,829 (1,461,841) 6,382,845 (1,156,857) 229,224

* Income includes one or more of the following: ICR collection, interest income and net refunds and other payments.

60

SECTION III

FINANCIAL STATEMENTS AND REPORTS ‐ LINKS

61

Click on the following links for direct access to the Financial Statements and Reports as of December 31, 2012:

REGULAR FUND Combining Financial Statements

Financial position and changes in fund balance for the Regular Fund, FEMCIDI, Specific Fund and Service/Revolving Funds.

Regular Fund Budget Execution Status Report Detailed 2012 Regular Fund budget execution and transfers between chapters at the object of expenditure level.

Quota Payments Regular Fund quota collections and balances due from Member States.

Compliance Report Payment status of Member States’ quota assessment to the Regular Fund.

Regular Fund Cash Flow: Liquidity Risk Analysis Inflows and outflows (cash activity) by month with projections through December 31, 2012.

SPECIFIC FUNDS Specific Funds: Statement of Changes in Fund Balance Detailed report sorted by Chapter, Subprogram and Project for specific contributions.

Specific Funds: Net Programming by Donor and Chapter Refers to 2012 contributions plus transfers in/out between chapters and assignment of unprogrammed balances.

Resolution CP/RES. 831 (1342/02) Statement of supplementary appropriations pursuant to Resolution CP/Res. 831.

SERVICE AND REVOLVING FUNDS

Indirect Cost Recovery (ICR) Detail of ICR collections, execution and cash flows by Chapter, Subprogram and object of expenditure.

Service and Revolving Funds: Statement of Changes in Fund Balance Detailed activity by Chapter and Subprogram for service and revolving funds (Building Management and Maintenance, Tax Equalization, Parking

Services, Indirect Cost Recovery, and others).

OTHERS

Cash Contributions to the OAS by Donor and Fund

Activities of the Offices of the General Secretariat in the Member States Detailed list of projects executed by Member States.

Projects Submitted to the Project Evaluation Committee (PEC) in 2012 Disbursements by Location— Summary by Fund and Subprogram

FINANCIAL STATEMENTS AND REPORTS ‐ LINKS

62

http://www.oas.org/saf/inf_trimdec2012/en/Combining_DEC-12.pdf

http://www.oas.org/saf/inf_trimdec2012/en/Liquidity-DEC-12.pdf

http://www.oas.org/saf/inf_trimdec2012/en/Specific_Funds_(Chapter)_DEC-12.pdf

http://www.oas.org/saf/inf_trimdec2012/en/Specific_Funds_(Donor)-DEC-12.pdf

http://www.oas.org/saf/inf_trimdec2012/en/RES_831_DEC-12.pdf

http://www.oas.org/saf/inf_trimdec2012/en/ICR_Statements_DEC-12.pdf

http://www.oas.org/saf/inf_trimdec2012/en/Service_Funds_DEC-12.pdf

http://www.oas.org/saf/inf_trimdec2012/en/Contributions_DEC-12.pdf

http://www.oas.org/saf/inf_trimdec2012/en/Activities_National_Offices_DEC-12.pdf

http://www.oas.org/saf/inf_trimdec2012/en/Proyectos_2012_ficha_tecnica.pdf

http://www.oas.org/saf/inf_trimdec2012/en/Disbursement_Location_DEC-12.pdf

http://www.oas.org/saf/inf_trimdec2012/en/Compliance_DEC-2012.pdf

http://www.oas.org/saf/inf_trimdec2012/en/Quotas_31-DEC-12.pdf

http://www.oas.org/saf/inf_trimdec2012/en/Execution_DEC-12.pdf

GLOSSARY Award: Is used to identify a grant, contract, or other agreement derived from a donor contribution in our system (OASES).

Contribution: Amounts of funds received by the GS/OAS for Specific Funds activities. The donor may restrict the use of the funds.

Decreases: Decreases for the Regular Fund include expenditures, obligations and payroll encumbrance pertaining to its budgetary appropriation. ICR de‐creases include current year expenditures and obligations less carryover (2011) obligations. Specific, Service, Voluntary and other Funds include current year expenditures only.

Disbursement: Actual money paid for goods and services, regardless of budget period.

Execution: Disbursements and obligations related to the current budgetary year.

Grant: An award of financial assistance in the form of money with no expectation that the funds will be paid back.

Increases: Under the Regular Fund include current quotas, quotas in arrears, interest income, rental space income, and miscellaneous income, received during the year. Under FEMCIDI include voluntary contributions from member states, interest and reimbursements. For Specific Funds include current year contributions for specific activities as mandated by the donor agreement, interest income and transfers. Service Funds include Regular Fund transfers for basic infrastructure and common costs, tax reimbursements, indirect cost recovery and other income. For Other Funds (which includes Medical Bene‐fit, Rowe Pan‐American and Trust for the Americas) vary depending on the nature for which these funds were established and may include unrealized gain from investments.

Indirect Cost Recovery (“ICR”): Recovery of indirect costs incurred by the General Secretariat in administrating contributions/grants. This amount partially defrays costs incurred in the administration of projects including, among others, the following products and services: planning, monitoring, review and evaluation of projects; resource mobilization services; financial management framework (e.g., financial manuals, handbooks, guidelines, and training); staff recruitment; overall administrative functions of the General Secretariat; legal and financial review of agreements; banking operations (e.g., receipt of funds, check emission, bank reconciliations); financial reporting; external audit coordination and representation; internal audits; setup and management of accounts; procurement of goods and services; recording and processing of transactions; facilities and utilities; and general use office equipment and supplies (e.g., networks).

Operating Deficit: Negative amount generated in a fiscal year by excess of outflows over inflows.

Project: A temporary endeavor with a pre‐determined timeframe and well‐defined phases or activities, undertaken to deliver a unique product or service that contributes to a common organizational goal. It is both measurable and observable, and precisely identifies and allocates the sources of financing for each phase or activity.

Program: A collection of related projects to achieve a common organizational goal, carried out in a periodic and coordinated manner, but not necessarily in a pre‐determined timeframe.

Unliquidated Obligation: Amounts committed requiring future payments for the procurement of goods or services. Such amounts represent liabilities with third parties at the end of a period. Unliquidated obligations in the Regular Fund are de‐obligated one year after the year of appropriation.

63