RESTRICTED  
  
WT/BFA/W /434 
24 October 2017  
(17-5745) Page: 1/4 
Committee on Budget, Finance and Administration   
 
  WTO BUDGET AND FINANCE REPORT – 3rd QUARTER 201 7 
 
  
1  CONTRIBUTIONS FROM M EMBERS AND OBSERVERS  
1.1.  The receipts of contributions from Members as at the end of September  2017 are slightly 
lower  than the receipts in September  2016.  At the end of September  2017, 60% of the Members 
have fully paid their annual contributions . With respect to the assessed amount of CHF  195 million, 
70% have been received.  
Figure 1 Total Annual Receipts in MCHF as at 30 September  2017 
 
 
1.2.  The receipts of contrib utions for the third quarter of  2017 from Observers amounted to 
CHF 422,915 representing 66% of the assessed amount. 59% of the Observers have paid their 
annual contributions in full . 
Table 1 Status of contributions as at 30 Septemb er 2017 (in CHF)  
CONTRIBUTIONS  164 Members  22 Observers  
Total net assessment for 2017    195,500,000    645,150  
Payment received for 2017 (% of total assessment)  (70%)  136,183,693  (66%)  422,915  
Payment received for prior years    4,501,229    157,124  
No outstanding balance (% of total)  (60%)  98 (59%)  13 
 
2  CASH SITUATION  
2.1.  The cash situation at the end of September  2017 is satisfactory and slightly below  the level of 
September  2016. This is mainly due to the fact that some contributions from the top 10 
contri butors have not yet been received . This balance  also includes funds received for the Doha 
Development Agenda Global Trust Fund (DDAGTF)  and the Enhanced Integrated Framework . WT/BFA/W/434   
 
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  Figure 2 Cash Holdings and Projections as at 30 Septemb er 2017 
 
 
3  MEMBERS AND OBSERVERS UNDER ADMINISTRATIVE MEASURES  
3.1.  At the end of the third quarter of  2017, eight Members are subject to  Category I (more than 
one, but less than two years outstanding) of the new Administrative Measures, and seven  
Members are s ubject to Category  III (from three  years outstanding = Inactive) . Since the last 
report in June 2017, three  Members  (Bolivia, Saint Vincent and the Grenadines and Solomon 
Islands) made payments and came out of Category I  and one Member changed from Categor y II 
to Category I (Cameroon) . Under Category III , one Member ( Guinea -Bissau ) accepted a payment 
plan and made consecutive payments,  and was taken off the list of Administrative Measures.  
Table 2 Members under Administrative Measure s as at 30 September  2017 
Cat. I (8)  Cat. II (0)  Cat. III (7)  
Antigua and Barbuda    Burundi*   
Cameroon    Central African Republic  
Democratic Republic of the Congo    Djibouti*   
Dominica    Mauritania   
Guinea    Niger*   
Mozambique    Sierra Leone*  
Rwanda    Venezuela, Bolivarian Republic of  
Uganda       
*  Members not compliant with Payment Plan terms.  
 
3.2.  At the end of September  2017, two Observers are subject to Category III . Since the June 
report , no changes have occurred . 
Table 3 Observers under Administrative Measures as at 30 September  2017 
Cat. I (0)  Cat. II (0)  Cat. III (2)   
    Libya   
    Sao Tomé and Principe  
 
 WT/BFA/W/434   
 
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  3.3.  As at the end of June 2017, three  Members are subject to a Payment Plan , as shown in the 
table below . No changes  have occurred since the March report.  
Table 4 Members following a Payment Plan as at 30 September  2017 (in CHF)  
Member  Plan 
duration  
in years  End of plan  Last 
payment  
received  Amount 
Outstanding  
for 2017  Total 
Outstanding 
Contribut ions 
Chad 15 31-Dec-26 31-May-16 122,516  820,479  
Côte d'Ivoire  10 31-Dec-19 03-Feb-17 188,428  374,274  
The Gambia  10 31-Dec-19 23-Mar-17 52,599  192,265  
Total        363,543  1,387,018  
 
3.4.  The four Members listed  in the table below are not complian t with the ir Payment Plan terms 
and are therefore considered as inactive Members subject to Category III of the Administrative 
Measures . 
Table 5 Members not compliant with Payment Plan  and therefore back to Category  III 
(Inactive)  as at 30 September  2017 (in CHF)  
Member  Plan 
duration  
in years  End of 
plan Last 
payment  
received  Amount 
Outstan -
ding 
for 2015  Amount 
Outstan -
ding 
for 2016  Amount 
Outstan -
ding 
for 2017  Total 
Outstanding 
Contributions  
Burundi  20 31/12/203
0 18-Apr-13                       
-  40,367  65,785  580,139  
Djibouti  10 31/12/201
9 18-Aug-17                       
-  76,217  76,217  246,223  
Niger  15 31/12/202
4 10-Feb-15 55,065  76,315  76,315  536,575  
Sierra 
Leone  15 31/12/202
5 30-Nov-16                       
-  29,324  93,866  639,521  
Total        55,065  222,223  312,183  2,002,458  
 
4  2017 BUDGETARY EXPENDITUR E 
Table 6 Consolidated Statement of Budgetary Expenditure  as at 30 September  2017  
(in kCHF)  
Part Section  Budget  Expenditure  
and  
Commitments  Balance  % 
Expendi ture 
A Staffing 
Resources  1. Staff Expenditure  131,415  94,047  37,368  72% 
  2. Temporary 
Assistance  17,289  16,667  622 96% 
A Staffing Resources Total  148,705  110,715  37,990  74%  
B Other 
Resources  3. General Services  15,330  13,838  1,492  90% 
  4. Travel & Hospitality  7,351  6,585  766 90% 
  5. Implementing 
Partners  213 94 119 44% 
  6. Capital Expenditure  2,350  1,803  547 77% 
  7. Financial 
Expenditure  1,280  1,437  -157 112%  
B Other Resources Total  26,524  23,757  2,767  90%  
C Operating 
Funds and 
ITC 8. Contri butions to ITC 
& Special Reserves  21,975  17,282  4,694  79% 
C Operating Funds and ITC Total  21,975  17,282  4,694  79%  
Grand Total    197,204  151,753  45,451  77%  
 
4.1.  The expenditure as at 30 September  2017 is on track with an overall expenditure rate of 77% 
or CH F 152 million.  WT/BFA/W/434   
 
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  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 and expenditure related to  travel, removal 
and installation . It also includes expenditure related to short term staff, consultants, panellists and 
Appellate Body Member fees.  
4.3.  Under Section Staff Remuneration, the lower expenditure under salaries for regular staff is 
due to a high number of vacant posts during the first quarter. Since then, recruitment has 
accelerated. These figures also include s the CHF 2 million for the dependency allowances  which 
have been paid in September .  
4.4.  This is partly offset by an overspending on Temporary Assistance, which includes the 
replacement of staff on leave without pay or on long term sick leave, as well as the temporary 
staff working in the dispute settlement area  as well as temporary staff for other divisions . The 
expenditure under panellists and interns is also on a very high lev el. 
Part B - Other Resources  
4.5.  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.  
4.6.  Under General Services , the commitm ents for several annual contracts are included such as 
the outsourced security contract (CHF 3. 6 million), the cleaning contract (CHF 0.9 million), the 
International Computing Centre (CHF 1. 9 million), the IT Service Desk ( CHF 1  million), as well as 
the an nual commitments  for utilities such as heating, water and electricity.  
4.7.  Under Section Travel and Hospitality, the funds for the major technical assistance related 
activities  have been either fully spent or committed until year -end for activities which will still take 
place via the end of the year . The travel expenditure for divisions in on track.  
4.8.  The Section 'Capital Expenditure' includes the procurement of fixed assets such as computing 
hardware and software, office furniture and security equipment.  The exp enditure is on track.  
However, until year -end savings to be realised in all areas will need to be used to fund the 
replacement of the security equipment of CHF 800,000, which had not been budgeted for.  
4.9.  The Section 'Financial Expenditure' includes the reimb ursement of the 50 -year interest -free 
loan for the new premises of CHF 1.2 million, has been paid in June . This Section  also includes the 
bank charges for the WTO bank operations  and the negative interest charged by the banks since 
March 2015 . 
Part C - Operating Funds and ITC  
4.10.   Part C of the budget relates to the contributions to the International Trade Centre (ITC) as 
well as the three  operating funds.  
4.11.   Under Part C, the Appellate Body Operating Fund (CHF 2 million) , the Ministerial Operating 
Fund (CHF 0.6 mi llion) and the Building Renovation Fund (CHF 600,000) have been replenished. 
The contribution for the ITC has been booked until the end of September . 
 
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