RESTRICTED  
  
WT/BFA/W/ 493 
10 September  2019 
(19-5734) Page: 1/4 
Committee on Budget, Finance and Administration   
 
  
WTO BUDGET AND FINAN CE REPORT – 2ND QUARTER 201 9 
1  CONTRIBUTIONS FROM M EMBERS AND OBSERVERS  
1.1.  The receipts of contributions from Members as at the end of June 2019 were slightly higher 
than in June 2018 . This is mainly due to some Members who usually make contributions in the  third 
quarter having sent the 2019 contributions earlier . 
Figure 1 Total Annual Receipts in MCHF as at 30 June 2019  
 
 
1.2.  At the end of June 2019, 57%  of the WTO Members had no outstanding balance. With respect 
to the assessed amount of CHF 195.5  million, 78% has been received.  
1.3.  The receipts of contributions from Observers during the 2nd quarter of 201 9 amounted to 
CHF 296,744  representing 44% of the assessed am ount. 
Table 1 Status of contributions as at 30 June  2019 (in CHF)  
CONTRIBUTIONS  164 Members  23 Observers  
Total net assessment for 2019    195,500,000    674,475  
Payment received for 2019 (% of total assessment)  (78%)  152,005,499  (44%)  296,744  
Payment received for prior years    3,803,674    117,329  
No outstanding balance (% of total)  (57%)  93 (39%)  9 
 
2  CASH SITUATION  
2.1.  The cash situation at the end of June 2019 is at a higher level than  at the end of  June 2018. 
139.5147.2160.2151.5148.1
131.7 132.6 135.4145.0155.8
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019WT/BFA/W/ 493 
 
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  Figure 2 Cash Situation as at 30 June  2019 
 
 
3  MEMBERS AND OBSERVERS UNDER ADMINISTRATIVE MEASURES  
3.1.  At the end of the second  quarter of 2019, nine Members were subject to  Category I (more than 
one, but less than two years outstanding) of the Administrative Measures ; two Member s were 
subject to Category II (more than two, but less than three years outstanding) ; and nine Members 
were subject to Category  III (three  or more years outstanding = Inactive) .  
Table 2 Members under Administrative Measures as at 30 June  2019 
Cat. I (9)  Cat. II (2)  Cat. III (9)   
Democratic Republic of the Congo  Cameroon  Antigua and Barbuda  
Egypt  Congo  Burundi*   
Gabon    Chad*   
Liberia    The Gambia*   
Mozambique    Guinea   
Senegal    Guinea -Bissau*  
Uganda    Niger   
Yemen    Sierra Leone*  
Zimbabwe         Venezuela, Bolivarian Republic of  
*  Members not compliant with Payment Plan terms.  
3.2.  At the end of June 2019, two Observer s were subject to Category I of the Administrative 
Measures ; one Observer was subject to Category II ; and two Observer s were subject to Category  III 
(Inactive) .  
Table 3 Observers under Administrative Measures as at 30 June  2019 
Cat. I (2)  Cat. II (1)  Cat. III (2)   
Comoros  Somalia  Libya   
South Sudan    Sao Tomé and Principe  
 
  
-15 -16 -16 -18 -17 -1958
2133
11533174178195188
176190
-50050100150200
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DECMillions CHF
Projected Expenditures Actual Expenditures Projected Receipts
Actual Receipts Cash Rolling Balance 2018 Cash Rolling Balance 2019 WT/BFA/W/ 493 
 
- 3 - 
 
  3.3.  Table 4 shows Members that were subject to a Payment Plan  as at 30 June 2019.  
Table 4 Members following a Payment Plan as at 30 June  2019 (in CHF)  
Member  GC 
approval 
date Plan 
duration  
in years  End of 
plan Last 
payment  
received  Amount 
Outstan -
ding for 
2018 and 
before  Amount 
Outstanding  
for 2019  Total 
Outstanding 
Contributions  
Central 
African 
Republic  2018 30 2047 2018 897,908  54,488  952,396  
Côte 
d'Ivoire  2010 10 2019 2018 20,132  192,199  212,331  
Djibouti  2012 10 2019 2019 0 76,222  76,222  
Total        918,040  322,909  1,240,949  
 
3.4.  The five Members listed  in the table below are not compliant with their Payment Plan terms  
and have thus reverted to Category III of the Administrative Measures.  
Table 5 Members not compliant with their Payment Plan  as at 30 June  2019 (in CHF)  
Member  GC 
approval 
date End 
of 
plan Outstanding 
contributions for 
years prior to 2016  Outstanding 
Payment Plan 
2016 -2019 * Total 
Outstanding 
Contributions  
Burundi  2011 2030 401,067  208,539  609,606  
Chad 2012 2026 542,861  238,486  781,347  
The Gambia  2010 2019     -  147,758  147,758  
Guinea -Bissau  2017 2046 604,547  103,566  708,113  
Sierra Leone  2012 2025 387,249  310,922  698,171  
Total      1,935,724  1,009,271  2,944,995  
*  This amount represents the payment plan instalments which have not been respected.  
 
4  2019 BUDGETARY EXPENDITU RE 
Table 6 Consolidated Statement of Budgetary Expenditure  as at 30 June  2019  
(in kCHF)  
Part Section  Budget  Expenditure  
and 
Commitments  Balance  Budget  
as a % of 
Expenditure  
A Staffing 
Resources  1. Staff Expenditure  131,415  57,982  73,434  44% 
  2. Temporary Assistance  17,281  12,504  4,777  72% 
A Staffing Resources Total   148,696  70,485  78,211  47%  
B Other 
Resources  3. General Services  15,773  13,237  2,535  84% 
  4. Travel & Hospitality  7,450  5,998  1,451  81% 
  5. Implementing 
Partners  213 120 93 56% 
  6. Capital Expenditure  2,350  1,482  868 63% 
  7. Financial Expenditure  1,280  1,568  -288 123%  
B Other Resources Total   27,065  22,406  4,658  83%  
C Operating 
Funds and 
ITC 8. Contributions to ITC 
& Special Reserves  21,443  12,322  9,122  57% 
C Operating Funds and ITC Total  21,443  12,322  9,122  57%  
Grand Total   197,204  105,213  91,991  53%  
 WT/BFA/W/ 493 
 
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  4.1.  The expenditure as at 30 June  2019 is on track with an overall expenditure rate of 
CHF 105 million , representing 53% of the budget.   
Part A - Staffing Resources  
4.2.  Part A of the budget comprises of expenditure for regular staff related to salary, pension, health 
insurance, death and invalidity insurance, staff benefits , travel, removal and installation. It also 
includes expenditure related to short term staff, consultants, panelists  and fees  paid to 
Appellate  Body Members.  
4.3.  Under the Section Staff Expenditure, the underspending is due to the high number of vacant 
posts during the first half of the year . This is partly offset by a higher expenditure rate  under 
Temporary Assistance  and under Panelist Fees.  
Part B - Other Resources  
4.4.  Part B of the budget relates to expenditure for general services, travel and hospitality, activities 
jointly funded by the WTO and third parties, as well as capital and financial expenditure.  
4.5.  Under General Services , the commitments for several contracts are recorded  for the full year. 
These include the outsourced security contract (CHF 3. 6 million), the cleaning contract 
(CHF 1 million), the International Computing Centre (CHF 1.7 million), the Service Desk 
(CHF 1.1 million) as well as the annual commitments  for utilities such as heating, water and 
electricity.  
4.6.  Under the Section "Travel and Hospitality ", the funds for the major technical assistance related 
activities  have been committed for the full year. The rate of expenditure for staff  travel as well as 
panelist s' travel  is high . 
4.7.  The Section "Capital Expenditure " includes the procurement of fixed assets such as computing 
hardware and software, office furniture and security equipment.  The high expenditure rate under 
this Section  is related to the funding of the final phase of  the replacement of the security equipme nt 
(CHF 0. 2 million ) as well as the purchase of audiovisual equipment (CHF 0.2 million) . 
4.8.  The Section "Financial Expenditure " includes the annual reimbursement of the 50 -year interest -
free loan for the new premises , amounting to  CHF 1.2 million, which has been  paid in June , bank 
charges and negative interest . 
Part C - Operating Funds and ITC  
4.9.  Part C of the budget relates to the contributions to the International Tra de Centre (ITC) as well 
as the three  Operating Funds.   
4.10.   The Appellate Body Operating Fund (CHF 2 million) , the Ministerial Conference Operating Fund 
(CHF 0.6 million) and the Building Renovation Fund ( CHF 0.6 million ) have been replenished. The 
contribution for the ITC for the first six months has been recorded . 
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