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A/AC.237/79/Add.2     
[located on Vol. 1]



Title
Designation of a permanent secretariat and arrangements for its functioning. Note by the Executive Secretary. Addendum. Financial rules of the Conference of the Parties and of its subsidiary bodies. Draft financial procedures.

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Notes
Addendum. Item 5 (b) of the provisional agenda

Abstract
As it indicated already at the tenth session (A/AC.237/60, para. 8), the interim secretariat understands this matter to cover essential financial procedures rather than detailed financial rules. Essential financial procedures are those at the heart of any system of intergovernmental financial management; they include, in particular, those governing the preparation, review and approval of the budget, the cost-sharing of expenses, and the review and audit of financial management. Detailed financial rules, on the other hand, govern the day-to-day management of resources. The interim secretariat believes that, in the interest of efficiency, the COP might well decide to use the financial rules of the organization which would eventually host the permanent secretariat. This report has been prepared on that assumption. The question of the possible host organization is dealt with under the rubric of institutional linkages in document A/AC.237/79/Add.1

Meeting
Intergovernmental Negotiating Committee (INC) for a Framework Convention on Climate Change (FCCC), Eleventh session, 6-17 February 1995, New York, NY, United States of America

Keywords
budget
conference papers

Content

Publication date
21/12/1994
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