RESTRICTED  
  
WT/BFA/W/ 552 
11 May 2021  
(21-3961) Page: 1/4 
Committee on Budget, Finance and Administration   
 
  
WTO BUDGET AND FINANCE REPORT – 1ST QUARTER 20 21 
1  CONTRIBUTIONS FROM MEMBERS AND OBSERVERS  
1.1.  The receipts of contributions from Members as at the end of March 20 21 are at a higher  level 
than in previous years . This is mostly due to the fact that the contribution of one Member among 
the Top 10 has been received at the beginning of the year instead of via the end of the previous 
year. 
1.2.  At the end of the first quarter of 2021, 37% of the Members had no outstanding balance. With 
respect to the assessed amount of CHF 195 .5 million, 56% has been received.  
Figure 1 Total Annual Receipts in MCHF as at 31 March  2021 
 
 
1.3.  The receipts of contributions during the 1st quarter of 20 21 from Observers amounted to 
CHF 253,701  representing 35% of the assessed amount.  8 Observers had no outstanding balance.  
Table 1 Status of contributions as at 31 March  2021 (in CHF)  
Contributions  164 Members  25 Observers  
Total net assessment for 2021   195,500,000   733,125  
Payment received for 2021 (% of total assessment)  (56%)  110,118,632  (35%)  253,701  
Payment received for prior years   14,794,809   58,453  
No outstanding balance (% of total)  (37%)  60 (32%)  8 
 
2  CASH SITUATION  
2.1.  The cash situation at the end of March  2021 is satisfactory and at a higher  level than at the 
end of  March  2020. This is mainly due to the effects of the COVID pandemic.  
 
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  Figure 2 Cash Situation as at 31 March  2021 
 
 
3  MEMBERS AND OBSERVERS UNDER ADMINISTRATIVE MEASURES  
3.1.  At the end of the first quarter of 2021, twelve  Members were subject to  Category I (more than 
one, but less than two years outstanding  contributions ) of the Administrative Measures ; 
two Member s were subject to Category II (more than two, but less than three years outstanding  
contributions ); and ten Members were subject to Category  III (three  or more years of outstanding  
contributions  = Inactive) . 
Table 2 Members under Administrative Measures as at 31 March  2021 
Cat. I (12)  Cat. II (2)  Cat. III (10)  
Argentina  Cuba Antigua and Barbuda  
Belize  Guinea  Burundi*   
Bolivia, Plurinational State of    Central African Republic*  
Côte d'Ivoire    Chad*   
Djibouti    Congo   
Gabon    Democratic Republic of the Congo  
Indonesia    Guinea -Bissau*  
Mauritania    Senegal   
Papua New Guinea    Sierra Leone*   
Suriname    Venezuela, Bolivarian Republic of  
Togo      
Yemen       
* Members not compliant with Payment Plan terms.  
 
3.2.  At the end of March 2021, five Observer s were subject to Category I of the Administrative 
Measures ; one Observer was subject to Category II ; and three  Observer s were subject to 
Category  III (Inactive) . 
Table 3 Observers under Administrative Measures as at 31 March  2021 
Cat. I (5)  Cat. II (1)  Cat. III (3)    
Comoros  Syrian Arab Republic  Libya   
Iran   Sao Tomé and Principe  
Iraq   Somalia   
Lebanese Republic       
Sudan       
 
3.3.  Table 4 shows the Member  subject to a Payment Plan  as at 31 March 20 21. 
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  Table 4 Members following a Payment Plan as at 3 1 March  2021 (in CHF)  
Member  GC 
approval 
date Plan 
duration  
in years  End of 
plan Last 
payment  
received  Amount 
Outstanding  
for 2021  Total 
Outstanding 
Contributions  
Niger  2020 7 2026 16-Feb-21 1,624  247,814  
Total        1,624  247,814  
 
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 31 March  2021 (in CHF)  
Member  GC 
appro
-val 
date End 
of 
plan Last 
pay-
ment  
recei
-ved Amount 
outstan -
ding prior 
to 2018  Amount 
Outstan -
ding 
for 2018  Amount 
Outstan -
ding 
for 2019  Amount 
Outstan -
ding 
for 2020  Amount 
Outstan -
ding 
for 2021  Total 
Outstan -
ding 
Contribu -
tions  
Burundi  2011 2030 2017 405,116  65,785  65,785  65,785  65,785  668,256  
Central 
African 
Republic  2018 2047 2020 760,798  - 2,584  57,472  57,472  878,326  
Chad 2012 2026 2020 387,759  - - 116,651  116,651  621,061  
Guinea -
Bissau  2017 2046 2017 559,899  51,716  51,716  51,716  51,716  766,763  
Sierra 
Leone  2012 2025 2020 258,167  - - 5,292  93,866  357,325  
Total     2,371,739  117,501  120,085  296,916  385,490  3,291,731  
 
4  2021 BUDGETARY EXPENDITURE  
Table 6 Consolidated Statement of Budgetary Expenditure  as at 31 March  2021 (in kCHF)  
Part Section  Budget  Expenditure 
and 
Commitments  Balance  % 
Exp 
A Staffing 
Resources  1. Staff Expenditure  131,565  29,489  102,076  22% 
  2. Temporary Assistance  17,275  10,609  6,666  61% 
A Staffing Resources Total  148,840  40,098  108,742  27%  
B Other Resources  3. General Services  15,826  11,590  4,237  73% 
  4. Travel & Hospitality  8,207  30 8,177  0% 
  5. Implementing Partners  213 22 191 10% 
  6. Capital Expenditure  2,895  2,462  433 85% 
  7. Financial Expenditure  1,780  199 1,581  11% 
B Other Resources Total  28,921  14,302  14,619  49%  
C Operating Funds 
and ITC  8. Contributions to ITC & 
Special Reserves  19,443  5,761  13,682  30% 
C Operating Funds and ITC Total  19,443  5,761  13,682  30%  
Grand Total    197,204  60,161  137,043  31%  
4.1.  The expenditure as at 31 March 2021 is on track with an overall expenditure rate of 31% or 
CHF 60 million. It is slightly higher than the expenditure rate in March 20 20. 
Part A - Staffing Resources  
4.2.  Part A of the budget comprises 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  and panelists   
4.3.  Under Staff Expenditure, the slight underspending is due to a high number of vacant posts at 
the beginning of the year. This is partly offset by over -expenditure under Temporary Assistance, 
which includes the replacement of staff o n leave without pay or on long term sick leave, as well as 
temporary staff working in various areas of the Secretariat.  WT/BFA/W/ 552 
 
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  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 annual contracts are included such as 
the outsourced security contract (CHF 3. 6 million), the cleaning contract (CHF 1 million), the 
International Computing Centre (CHF 2.1 million)  and the Switchboard (CHF 0.04 million) , as well 
as the annual commitments  for utilities such as heating, water and e lectricity.  
4.6.  Under the Section "Travel and Hospitality ", nearly no activity has taken place due to the COVID -
19 pandemic.  
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 cost for computing software for virtual meetings (CHF 1 million), the upd ate 
of part of the audio -visual equipment (CHF 0.2 million), the purchase of computing hardware 
(CHF 0.2 million) and the purchase of reproduction equipment (CHF 0.2 million)  in addition to the 
regular expenditure under those items . 
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 will be  paid at the beginning of 
June. This Section  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 two Operating Funds.  These are the Ministerial Conference Operating Fund and the Building 
Renovation Fund.  
4.10.   Under Part C, 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 
booked until the end of March . 
5  MULTI -YEAR CONTRACTS  
5.1.  With respect to Financial Regulation 22, the following multi -year contracts , each amounting to  
CHF 2 million  or more, have related expenditure in 2021: 
i. Physical Security: CHF 18 million over the period 1 January 2019 until 
31 December  2023.  
ii. Cleaning Services: CHF 5 million over the period 1 January 2019 until 
31 December  2023.  
iii. United Nations International Computing Centre: USD 4.7 million over the period 
1 January 2020 until 31 December 2021.  
iv. Multi-technical maintenance for the WTO building: CHF 2.2 million over the period 
1 January 2020 unti l 31 December 2024.  
v. Travel Management and Visa Processing Services: CHF 4.5 million over the period 
1 January 2014 until 31 December 2022.  
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