Règlement Financier - Edition 2010
TABLE OF CONTENTS
PREAMBLE
SECTION I General provisions
Article 1 Management and control of the finances of the Union
SECTION II Budget of the Union and ITU Telecom budget
Article 2 Structure and universal nature of the budget of the Union
Article 3 ITU Telecom secretariat budget
Article 4 Financial limits
Article 5 Budgetary period
Article 6 Budget of the Union - Expenses
Article 7 Budget of the Union - Revenue
Article 8 Preparation of the biennial budget
Article 9 Approval of the biennial budget
Article 10 Implementation of the budget of the Union: Role of the Secretary-General
Article 11 Transfers of appropriations
Article 12 Supervision of actual expenses
Article 13 Closing of budget operations and deferred activities
Article 14 Expenses and revenue from publications
SECTION III Liquid assets, investment and advances of funds
Article 15 Liquid assets of the Union
Article 16 Investment of funds
Article 17 Advances of funds accorded by the Government of the Swiss Confederation
SECTION IV Accounting
Article 18 Keeping of accounts and presentation of financial statements
Article 19 ITU Telecom exhibitions, forums and similar events organized by the Union
Article 20 Currency of account
Article 21 Capital budget fund
Article 22 Staff welfare fund
Article 23 Reserve for staff repatriation
Article 24 Reserve for debtors' accounts
Article 25 Reserve account for overtime and accrued leave
Article 26 Reserve account for other staff benefits
Article 27 Reserve Account
SECTION V Control of the finances of the Union
Article 28 External audit
Article 29 Internal control and internal audit
Article 30 Financial operating report
Article 31 Final approval of accounts
SECTION VI Final provision
Article 32 Effective date
ANNEX 1 Additional terms of reference governing external audit
ANNEX 2 Rules, procedures and financial arrangements for voluntary contributions and trust funds