RESTRICTED  
  
WT/BFA/W/ 521 
20 May 2020  
(20-3722) Page: 1/5 
Committee on Budget, Finance and Administration   
 
  
WTO BUDGET AND FINANCE REPORT – 1ST QUARTER 20 20 
 
1  CONTRIBUTIONS FROM MEMBERS AND OBSERVERS  
1.1.  The receipts of contributions from Members as at the end of March 20 20 are at a similar  level 
as in previous years . At the end of the first quarter of 2020, 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  2020 
 
 
1.2.  The receipts of contributions during the 1st quarter of 20 20 from Observers amounted to 
CHF 202,287  representing 30% of the assessed amount.  Only 6 Observers had no outstanding 
balance.  
Table 1 Status of contributions as at 31 March  2020 (in CHF)  
  164 Members  23 Observers  
Total net assessment for 2020    195,500,000    674,475  
Payment received for 2020 (% of total assessment)  (54%)  106,320,810  (30%)  202,287  
Payment received for prior years    514,323    148,152  
% Received for the year / Number with n o outstanding  
 balance (% of total)  (38%)  63 (26%)  6 
 
2  CASH SITUATION  
2.1.  The cash situation at the end of March  2020 is satisfactory and at a similar  level to that at the 
end of  March  2019. This does not yet reflect the impact of the COVID -19 pandemic . 
WT/BFA/W/521   
 
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  Figure 2 Cash Situation as at 31 March  2020 
 
 
3  MEMBERS AND OBSERVERS UNDER ADMINISTRATIVE MEASURES  
3.1.  At the end of the first quarter of 2020, seven  Members were subject to  Category I (more than 
one, but less than two years outstanding  contributions ) of the Administrative Measures ; five 
Member s were subje ct to Category II (more than two, but less than three years outstanding  
contributions ); and eight Members were subject to Category  III (three  or more years of outstanding  
contributions  = Inactive) .  
Table 2 Members under Administrative Measures as at 31 March  2020 
Category I (7)  Category II (5)  Category  III (8)   
Bolivia, Plurinational State of  Democratic Republic of the Congo  Antigua and Barbuda  
Cuba Liberia  Burundi*   
Ghana  Senegal  Central African Republic*  
Guinea  Yemen  Congo   
Tanzania  Zimbabwe        Guinea -Bissau*  
Tonga    Niger   
Zambia    Sierra Leone*  
    Venezuela, Bolivarian Republic of  
* Members not compliant with Payment Plan terms.  
 
3.2.  At the end of March 20 20, three  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  2020 
Cat. I (3)  Cat. II (1)  Cat. III (3)   
Equatorial Guinea  Comoros  Libya   
Iran   Sao Tomé and Principe  
Syrian Arab Republic    Somalia   
 
3.3.  Table 4 shows the Member  subject to a Payment Plan  as at 31 March 20 20. 
Table 4 Members following a Payment Plan as at 3 1 March  2020 (in CHF)  
Member   GC 
approval 
date Plan 
duration  
in years  End of 
plan Last 
payment  
received  Amount 
Outstanding  
for 2020  Total Outstanding 
Contribution s 
Chad  2012 15 2026 13-Feb-20 116,651  581,961  
Total          581,961  
WT/BFA/W/521   
 
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3.4.  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 31 March  2020 (in CHF)  
Member  GC 
appr o
-val 
date End 
of 
plan Last 
pay- 
ment  
recei -
ved Amount 
Outstan -
ding prior 
to 2017  Amount 
Outstan -
ding 
for 2017  Amount 
Outstan -
ding 
for 2018  Amount 
Outstan -
ding 
for 2019  Amount 
Outstan -
ding 
for 2020  Total 
Outstan -
ding 
Contri -
butions  
Burundi  2011 2030 2017 375,791  65,785  65,785  65,785  65,785  638,931  
Central 
African 
Republic  2018 2047 2019 828,058  -  -  28,256  57,472  913,786  
Guinea -
Bissau  2017 2046 2017 582,156  134 51,716  51,716  51,716  737,438  
Sierra 
Leone  2012 2025 2016 352,032  93,866  93,866  93,866  93,866  727,496  
Total       2,138,037  159,785  211,367  239,623  268,839  3,017,651  
 
4  2020 BUDGETARY EXPENDITURE  
Table 6 Consolidated Statement of Budgetary Expenditure  as at 31 March  2020 (in kCHF)  
Part Section  Budget  Expenditure 
and 
Commitments  Balance  % 
Expendi -
ture vs 
Budget  
A Staffing 
Resources  1. Staff Expenditure  131,415  27,899  103,516  21% 
  2. Temporary 
Assistance  17,275  8,217  9,058  48% 
A Staffing Resources Total   148,690  36,116  112,574  24%  
B Other Resources  3. General Services  15,376  14,219  1,157  92% 
  4. Travel & 
Hospitality  7,607  2,348  5,259  31% 
  5. Implementing 
Partners  213 23 190 11% 
  6. Capital 
Expenditure  2,095  1,122  972 54% 
  7. Financial 
Expenditure  1,780  20 1,760  1% 
B Other Resources Total   27,071  17,733  9,338  66%  
C Operating Funds 
and ITC  8. Contributions to 
ITC & Special 
Reserves  21,443  5,761  15,682  27% 
C Operating Funds and ITC Total  21,443  5,761  15,682  27%  
Grand Total    197,204  59,609  137,595  30%  
4.1.  The expenditure as at 31 March 2020 is on track with an overall expenditure rate of 30% or 
CHF 60 million. It is comparable to the expenditure rate in March 2019.  
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, consultan ts 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/521   
 
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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 1.9 million)  and the IT 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 ", some technical assistance related training  activities  
have taken place, and the divisional travel was on track until end of February. Some committed 
technical assistance related activities will not take place as scheduled due to the COVID -19 
pandemic . 
4.7.  The Secti on "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 partial update of the conference equipment of CHF 0. 4 million and the  
purchase of computing hardware of CHF 0. 4 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 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 Appellate Body Op erating Fund has 
been released at the end of 2019 and not been replenished. The contribution for the ITC has been 
booked until the end of March . 
Table 7 Appellate Body Operating Fund Expenditure as at 31 March 2020  (in kCHF)  
Statement of Appellate Body Operating Fund Expenditure  kCHF  
Opening Balance as at 1  January  2020  0 
Allocation from the regular budget to the Appellate Body and its Secretariat  2,000  
Sub-Total  2,000  
Expenditure in 2020:    
Appellate Body Members' daily fees  0 
Appellate Body Members' air tickets  -29 
Appellate Body Members' DSA  -10 
Appellate Body Members' Rental Subsidy1 -16 
Postage  0 
Total expenditure  -55 
Closing balance as at 31  March 2020  1,945  
 
1 When an Appellate Body Member rents an accommodation in the Geneva area, the WTO reimburses up 
to a maximum of CHF 3,000. In such cases, the WTO pays 40% of the DSA applicable for Geneva to cover the 
other living expenses based on the days of official dut ies in -Geneva.  WT/BFA/W/521   
 
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  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 2020: 
i. Physical Security: CHF 17,96 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 4.72 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 until 31 December 2024 . 
 
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