RESTRICTED  
  
WT/BFA/W/ 502 
30 October  2019 
(19-7307) Page: 1/4 
Committee on Budget, Finance and Administration   
 
  
WTO BUDGET AND FINAN CE REPORT – 3RD QUARTER 201 9 
1  CONTRIBUTIONS FROM M EMBERS AND OBSERVERS  
1.1.  The receipts of contributions from Members as at the end of September  2019 were at a 
comparable level  to September  2018. 
Figure 1 Total Annual Receipts in MCHF as at 30 September  2019  
 
 
1.2.  At the end of September  2019, 66% of the WTO Members had fully paid their contribution for 
2019. With respect to the assessed amount of CHF 195.5  million, 82% has been received.  
1.3.  The receipts of contributions from Observers during the 3rd quarter of 201 9 amounted to 
CHF 326,069  representing 48% of the assessed amount.  
Table 1 Status of contributions as at 30 September  2019 (in CHF)  
CONTRIBUTIONS  164 Members  23 Observers  
Total assessment for 2019   195,500,000   674,475  
Payment received for 2019 (% of total assessment)  (82%)  161,277,113  (48%)  326,069  
Payment received for prior years   4,886,396   117,329  
Fully Paid Contributions  (% of total)  (66%)  109 (43%)  10 
 
2  CASH SITUATION  
2.1.  The cash situation at the end of September  2019 was at a higher level than  at the end of  
September  2018. This is due to contributions for extra -budgetary funds received during the third 
quarter.  
 
158.9163.6172.4 173.8
160.1
146.0157.0
140.7160.5166.1
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019WT/BFA/W/ 502 
 
- 2 - 
 
  Figure 2 Cash Situation as at 30 September  2019 
 
 
 
3  MEMBERS AND OBSERVERS UNDER ADMINISTRATIVE MEASURES  
3.1.  At the end of the third quarter of 2019, eight Members were subject to  Category I (more than 
one, but less than two years outstanding) of the Administrative Measures ; one Member was subject 
to Category II (more than two, but less than three years outstanding) ; and seven  Members were 
subject to Category  III (three  or more years outstanding = Inactive) .  
Table 2 Members under Administrative Measures as at 30 September  2019 
Cat. I (8)  Cat. II (1)  Cat. III (7)   
Cameroon  Congo  Antigua and Barbuda  
Democratic Republic of the Congo    Burundi*   
Gabon    The Gambia*   
Liberia    Guinea -Bissau*  
Mozambique    Niger   
Senegal    Sierra Leone*  
Yemen    Venezuela, Bolivarian Republic of  
Zimbabwe       
*  Members not compliant with Payment Plan terms.  
3.2.  At the end of September  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 September  2019 
Cat. I (2)  Cat. II (1)  Cat. III (2)  
Comoros  Somalia  Libya   
South Sudan    Sao Tomé and Principe  
 
  
-15 -16 -16 -18 -17 -19 -21 -18 -1658
2133
11533
8 5 2174178195188
176190
177
165
151
-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/ 502 
 
- 3 - 
 
  3.3.  Table 4 shows Members that were subject to a Payment Plan  as at 30 September  2019.  
3.4.  Notably, Chad made a payment of CHF 232,656 in August 2019 and was therefore put back 
under the Payment Plan schedule.  
Table 4 Members following a Payment Plan as at 30 September  2019 (in CHF)  
 
Member  GC 
approval 
date End of 
plan Last 
payment  
received  Amount 
outstan -ding 
for 2018 and 
before  Amount 
outstan -ding 
for 2019  Total 
Outstanding 
Contributions  
Central African Republic  2018 2047 2018 897,908  54,488  952,396  
Chad 2012 2026 2019 542,861  5,830  548,691  
Côte d'Ivoire  2010 2019 2018 20,132  192,199  212,331  
Djibouti  2012 2019 2019 0 76,222  76,222  
Total        1,460,901  328,739  1,789,640  
 
3.5.  The four 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 September  2019 (in CHF)  
 
Member  GC 
approval 
date End of plan  Last 
payment  
received  Outstanding 
contributions 
for years 
prior to 2016  Outstanding 
Payment Plan 
2016 -2019*  Total 
Outstanding 
Contributions  
Burundi  2011 2030 2017 401,067  208,539  609,606  
The Gambia  2010 2019 2019 0 118,172  118,172  
Guinea -Bissau  2017 2046 2017 604,547  103,566  708,113  
Sierra Leone  2012 2025 2016 387,249  310,922  698,171  
Total     1,392,863  741,199  2,134,062  
*  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 September  2019  
(in kCHF)  
Part Section  Budget  Expenditure  
and 
Commitments  Balance  % 
Expenditure  
A Staffing  
   Resources  1. Staff Expenditure  131,415  90,637  40,778  69% 
  2. Temporary Assistance  17,281  16,759  522 97% 
A Staffing Resources Total  148,696  107,396  41,300  72%  
B Other  
   Resources  3. General Services  15,773  14,123  1,649  90% 
  4. Travel & Hospitality  7,450  6,910  539 93% 
  5. Implementing  
    Partners  213 204 9 96% 
  6. Capital Expenditure  2,350  1,981  369 84% 
  7. Financial Expenditure  1,280  1,728  -448 135%  
B Other Resources Total  27,065  24,946  2,118  92%  
C Operating Funds and ITC  8. Contributions to ITC &  
    Special Reserves  21,443  16,882  4,561  79% WT/BFA/W/ 502 
 
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  Part Section  Budget  Expenditure  
and 
Commitments  Balance  % 
Expenditure  
C Operating Funds and ITC Total  21,443  16,882  4,561  79%  
Grand Total    197,204  149,225  47,979  76%  
4.1.  The expenditure as at 30 September  2019 is on track with an overall expenditure rate of  
CHF 149 million , representing 76% of the budget.   
Part A - Staffing Resources  
4.2.  Part A of the budget includes  expenditure for regular staff related to salary, pension, health 
insurance, death and invalidity insurance, staff benefits , travel, removal and installation. It also 
relates to  expenditure for short term sta ff, consultants, panelists  and fees  paid to Appellate  Body 
Members.  
4.3.  Under the Section Staff Expenditure, the underspending is due to a vacancy rate averaging 
44 posts during the first half of the year . This is partly offset by a higher expenditure rate  under 
Short -term Staff  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.  The overall expenditure rate is at a high level.  
4.6.  Under the Section "Travel and Hospitality ", the funds for the major technical assistance related 
activities  have been either finalized or committed until the end of the  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, office furniture , audiovisual equipment  and security equipment.   
4.8.  The Section "Financial Expenditure " includes the annual reimbursement of the 50 -year interest -
free loa n for the new premises , amounting to  CHF 1.2 million, which has been  paid in June . It also 
includes  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 Trade 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 has been recorded  until the end of September . 
 
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