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Finance Branch (FIN)

The Finance Branch is responsible for developing and applying budgetary, accounting and financial policies and procedures; the financial management of the approved budget in accordance with the Financial Regulations and Rules and Assembly and Council directives. The latter involves the development of budget estimates for Council and Assembly consideration, including the scale of assessment of the Contracting States' contributions and, when the budget is approved, the issue and control of allotments through the maintenance of accounts for expenditures and income relating to salaries, services, equipment purchases, travel costs, the sale of publications, etc., under both the Regular and Technical Co-operation programmes. The banking and investment of the Organization's funds are undertaken by the Finance Branch. Chief, Finance Branch is the Secretary of the Finance Committee. As principal financial officer of the Organization, the Chief, Finance Branch maintains close liaison with the External Auditor and certifies all ICAO financial statements.

  • Accounting Services Section

The Accounting Services Section is responsible for the development of accounting systems including the formulation of accounting policies and procedures. The functions of the Accounting Services Section include: the maintenance of the accounts of the General Fund (including the Regular Programme and Working Capital Fund), Joint Financing Funds, Administrative and Operational Services Cost Fund and other miscellaneous funds; the maintenance of accounts for the Technical Co-operation Programme, consisting of projects under the UNDP, Trust Funds, multiple agreements under the ICAO Civil Aviation Purchasing Service (CAPS) and related funds; the preparation of periodic and year-end financial statements for all accounts; calculation of scales of assessment on Contracting States, the recording of payments and the monitoring of status of assessments from Contracting States including Regional Civil Aviation Bodies; the preparation of working papers for the Finance Committee, Council and Assembly; cash and income projections; the processing of invoices, travel claims, fellowship and other payables including the review and approval of duly certified invoices and other forms of payments of expenses of the Regular Programme and the Technical Co-operation Programme; the maintenance of accounts for income from sales of publications, reimbursement from regional civil aviation bodies and other collections, bank reconciliations; the processing of cash reports from regional offices.

  • Financial Services Section

The Financial Services Section is responsible for the development and co-ordination of the draft programme budget of the ICAO Regular Programme leading to the issuance of the programme budget document and involving in particular the assessment of the financial implications of new programmes; the exercise of expenditure control against the approved budget and the allotment and progressive reporting on the use of budget funds; the conduct of all treasury and banking operations for income and payments for all programmes of the Organization, including receipt and deposit of all income and issuance of cheques for all types of Headquarters payments, transfer of funds as necessary among the Organization's bank accounts, investment of funds not required for current payment requirements, and preparation of reports on Treasury operations; the operation of a payroll system for the entire staff of the Organization, embracing the calculation, verification and balancing of payment of salaries, allowances, language supplements, various grants and subsidies, deductions for staff assessment, pension contribution, health and life insurance and other benefits; the reconciliation of payroll payments to staff in various countries made in different currencies with over-all control accounts; the preparation of financial reports and papers when required by the Finance Committee and the Council.

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