RESTRICTED  
  
WT/BFA/W/ 479 
18 April 2019 
(19-2593) Page: 1/4 
Committee on Budget, Finance and Administration   
 
  
WTO BUDGET AND FINAN CE REPORT – 1ST QUARTER 201 9 
1  CONTRIBUTIONS FROM M EMBERS AND OBSERVERS  
1.1.  The receipts of contributions from Members as at the end of March 201 9 are at the same 
level as in previous years . At the end of the first quarter of 2019, 38% of the Members had no 
outstanding balance. With respect to the assessed amount of CHF 195 .5 million, 54% has been 
received.  
Figure 1 Total Annual Receipts in MCHF as at 31 March  2019 
 
 
 
 
1.2.  The receipts of contributions during  the 1st quarter of 201 9, from Observers , amounted to 
CHF 150,237 representing 22% of the assessed amount.  
Table 1 Status of contributions as at 31 March  2019 (in CHF)  
  164 Members  23 Observers  
Total net assessment for 2019    195,500,000    674,475  
Payment received for 2019  (54%)  105,001,413  (22%)  150,237  
Payment received for prior years    3,495,777    87,906  
Outstanding contributions  (38%)  63 Members  (22%)  5 Observers  
 
 
2  CASH SITUATION  
2.1.  The cash situation at the end of March  2019 is satisfactory and at a higher level than  at the 
end of  March  2018. This is due to a higher rate of receipts of contributions in the area of the 
regular budget and in the area of extra -budgetary funds  and a lower rate of expenditure.  
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  Figure 2 Cash Situation as at 31 March  2019 
 
 
 
 
3  MEMBERS AND OBSERVERS UNDER ADMINISTRATIVE MEASURES  
3.1.  At the end of the first quarter of 2019, twelve  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 (from three  years outstanding = Inactive) .  
Table 2 Members under Administrative Measures as at 31 March  2019 
Cat. I (12)  Cat. II (2)  Cat. III (9)    
Democratic Republic of the Congo  Cameroon  Antigua and Barbuda  
Egypt  Congo  Burundi*   
El Salvador    Chad*   
Gabon    The Gambia*   
Liberia    Guinea   
Mozambique    Guinea -Bissau*  
Papua New Guinea    Niger   
Saint Vincent and the Grenadines    Sierra Leone*  
Senegal    Venezuela, Bolivarian Republic of  
Uganda       
Yemen       
Zimbabwe         
* Members not compliant with Payment Plan terms.  
 
3.2.  At the end of March 201 9, three  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.  
Table 3 Observers under Administrative Measures as at 31 March  2019 
Cat. I (3)  Cat. II (1)  Cat. III (2)   
Comoros  Somalia  Libya   
South Sudan    Sao Tomé and Principe  
Uzbekistan       
 
3.3.  Table 4 shows Members that were subject to a Payment Plan  as at 31 March 2019.  
 
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  Table 4 Members following a Payment Plan as at 3 1 March  2019 (in CHF)  
Member  GC 
approval 
date Plan 
duration  
in years  End of 
plan Last 
payment  
received  Amount 
Outstanding  
for 2019  Total 
Outstanding 
Contributions  
Central African Republic  2018 30 2047 2018 54,488  952,396  
Côte d'Ivoire  2010 10 2019 2018 192,199  212,331  
Djibouti  2012 10 2019 2019 76,222  76,222  
Total    
    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 31 March  2019 (in CHF)  
Member   GC 
approval 
date End 
of 
plan Outstanding 
contributions 
for years 
prior to 2016  Amount 
Outstan -
ding 
for 2016  Amount 
Outstan -
ding 
for 2017  Amount 
Outstan -
ding 
for 2018  Amount 
Outstan -
ding 
for 2019  Total  
Outstanding 
Contributions  
Burundi  2011 2030 401,067  11,184  65,785  65,785  65,785  609,606  
Chad 2012 2026 542,861  -  77,551  120,561  116,651  857,624  
The 
Gambia  2010 2019 -  -                           
-  48,598  99,160  147,758  
Guinea -
Bissau  2017 2046 604,547  -  134 51,716  51,716  708,113  
Sierra 
Leone  2012 2025 387,249  29,324  93,866  93,866  93,866  698,171  
Total   
  1,935,724  40,508  237,336  380,526  427,178  3,021,272  
 
 
4  2019 BUDGETARY EXPENDITU RE 
Table 6 Consolidated Statement of Budgetary Expenditure  as at 31 March  2019 (in kCHF)  
Part Section  Budget  Expenditure  
and 
Commitments  Balance  % 
Exp 
A Staffing Resources  1. Staff Expenditure  131,415  28,016  103,399  21% 
  2. Temporary Assistance  17,281  8,472  8,809  49% 
A Staffing Resources Total  148,696  36,488  112,208  25%  
B Other Resources  3. General Services  15,773  11,271  4,501  71% 
  4. Travel & Hospitality  7,450  3,709  3,741  50% 
  5. Implementing Partners  213 49 164 23% 
  6. Capital Expenditure  2,350  1,149  1,201  49% 
  7. Financial Expenditure  1,280  172 1,108  13% 
B Other Resources Total   27,065  16,349  10,715  60%  
C Operating Funds and 
ITC 8. Contributions to ITC & 
Special Reserves  21,443  7,761  13,682  36% 
C Operating Funds and ITC Total  21,443  7,761  13,682  36%  
Grand Total    197,204  60,598  136,606  31%  
4.1.  The expenditure as at 31st March 2019 is on track with an overall expenditure rate of 31% or 
CHF 61 million.  
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  
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  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.  
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 1.7 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 until year -end, and the level of divisional travel 
expenditure is already on a high level . 
4.7.  The Section ' capital expenditure' includes the procurement of fixed assets such as computing 
hardware and software, office fur niture 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 
equipment of CHF 0. 2 million and the purchase of computing hardware and software of CHF 0. 5 
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 will be  paid at the 
beginning of June . This Section  also includes bank charges and n egative 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.  These are the Appellate Body Operating Fund, the Ministerial 
Conference Operating Fund and the Building Renovation Fund.  
4.10.   Under Part C, 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 booked until the end of March . 
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