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• 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