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  • 150th Session of the Executive Committee, Washington, D.C., 18 to 22 June 2012 (CE150)
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  • 1.PAHO Headquarters / Sede de la OPS
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Financial Report of the Director and Report of the External Auditor

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Fecha
2012
Número de documento
Official Document 342
ISBN
978-92-75-37342-2
Autor
Pan American Health Organization
Metadatos
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Resumen
[Overview] The 2011 year has been very challenging for public health in the Region of the Americas. During 2011, the Organization faced enormous challenges, including the tsunami alerts along the Pacific Coast due to the magnitude 9.0 earthquake in Japan and the subsequent radiation spread risks as a consequence of the Fukuyama plant damage; floods that affected multiple countries in our Region, such as Brazil, Bolivia, Guatemala, Guyana, Honduras, Mexico, Nicaragua and the United States; as well as the extension of the cholera outbreak initiated in Haiti into the Dominican Republic, and the alert situation activated in all the neighboring Caribbean islands to prevent further spread. Over the years, PAHO has provided technical cooperation in disaster preparedness, which has enabled an increasing number of Member States to effectively respond to emergencies and disasters with their own resources. For the second consecutive year, PAHO’s Financial Statements were prepared in accordance with IPSAS. Continued compliance with IPSAS remains a priority for the Organization. The changes to recording and reporting financial information are significant, but reflect best practices and are in line with the direction other United Nations and international organizations are taking. Under IPSAS, PAHO recognizes revenue based on the nature of the activity, not when cash is received (UNSAS). For Assessed Contributions, revenue is recognized when the contribution becomes due and payable. However, for Voluntary Contributions, revenue is based upon actual implementation during the financial reporting period. Expenses are recognized when the services and goods are provided or delivered, not when cash is disbursed. During the 2011 financial reporting period, new IPSAS requirements were integrated into the Organization’s policies and systems, including the recognition of intangible assets (IPSAS 31). The Organization’s consolidated total revenue in 2011 reached $838.5 million, $94.1 million less than 2010. The decrease in revenue is primarily due to a decrease in the procurement of vaccines following the incorporation of the single pandemic flu vaccine into the regular seasonal flu vaccine composition. The Organization has continued to see an increase in the rate of receipt of Assessed Contributions with current 2011 Assessed Contributions receipts reaching $75.0 million, not including the Centers. Furthermore, the payment of arrears reached $29.1 million, resulting in total Assessed Contributions received of $104.1 million. PAHO’s revenue from Voluntary Contributions for public health programs reached $197.0 million. The decrease in financial resources occurred in the Organization’s procurement activities on behalf of Member States, which decreased from $541.1 million in 2010 to $455.9 million in 2011. The level of resources for the Organization’s three Procurement Funds represents 54% of the Organization’s total revenue. The World Health Organization funded-activities provided total revenue of $79.1 million.
Series
Official Document;342
Tema
CE150; PAHO Executive Committee; Comité Ejecutivo de la OPS; Comitê Executivo da OPAS
URI
https://iris.paho.org/handle/10665.2/4683
Colecciones
  • Official Documents/Documentos Oficiales CE150/2012
  • PAHO Official Documents

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Organización Panamericana de la Salud
Organización Mundial de la Salud. Oficina Regional para las Américas
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