Financial Procedures and Scale of contributions 2017

International Conference concerning the Financial Procedures for the administrative expenses of the International Humanitarian Fact-Finding Commission

Berne, September 8 and 9, 1994 and 8 December 2016

Resolution 1
Resolution 2

Financial Procedures for the administrative expenses of the Commission

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1. Composition of the administrative expenses
2. Contributions by Parties
3. Auditing
4. Amendment of Procedures
5. Entry in to force

Annex A: Declaration by the Parties regarding the nature and composition of the Commission's administrative expenses
Annex B: Binding Statements by the Commission regarding the administration of its administrative expenses
Annex C: Declaration by the Swiss Federal Department of Foreign Affairs
Annex D: Scale of Contributions 2017



Resolution 1

The Conference,

Considering that the provisional arrangement for the funding of the Commission's administrative
expenses adopted at the diplomatic conference convened to elect the fifteen members of the International
Humanitarian Fact-Finding Commission (the «Commission») on June 25, 1991, will expire on September 30, 1994,

Acting under article 90 of the Additional Protocol I to the 1949 Geneva Conventions,

Adopts the Financial Procedures for the administrative expenses of the Commission (the «Financial
Procedures») attached hereto, which shall enter into force on January 1, 1995, and which extend the
provisional arrangement referred to above to December 31, 1994,

Takes note that the Financial Procedures will be implemented in keeping with legal or administrative
requirements existing in each State, and invites the States to inform the depositary of the 1949 Geneva
Conventions and the Additional Protocols as soon as possible of the result of the applicable
implementation procedures,

Takes further note that the States having recognised the competence of the Commission remit their
annual contributions for 1995 as well as those to the Working Capital Fund as soon as possible, having
due regard to the procedures of adopting the budgets applied by the competent national authorities.

Berne, September 9, 1994


Resolution 2

The Conference,

Expressing its gratitude to the members of the International Humanitarian Fact-Finding Commission (the
«Commission») for their commitment to the Commission's goals,

Having adopted, by resolution of September 9, 1994, the Financial Procedures for the administrative
expenses of the Commission attached hereto («Financial Procedures»),

Having taken note of the binding statement by the Commission contained in Annex B of the Financial
Procedures (the «Binding Statement»),

Having further taken note of the Commission's commitment to conduct the financial administration in
accordance with the principles of economy and sound financial management,

Requests the Commission:

  • To limit its administrative expenses to the utmost possible, particularly in connection with
    meetings, having due regard to the budgetary constraints and financial restrictions of the States
    having recognized the competence of the Commission (the «States»),
  • To submit to the States, for comments within a reasonable time-frame, in the spirit of establishing
    an active dialogue between the Commission and the States, the annual draft budget before its
    adoption by the Commission,
  • To consult the States, if, in the course of a financial year, the Working Capital Fund referred to in
    paragraph 2 f. of the Financial Procedures amounts to less than 100'000 Swiss francs, in order to
    afford the States the opportunity to co-operate with its President in making the arrangements
    necessary to keep the Commission operational,
  • To submit to the States, together with the annual financial statements, annual reports on its
    activities,
  • To integrate the measures contained in this Resolution into its Binding Statement.


Berne, September 9, 1994


Financial Procedures for the administrative expenses of the Commission
(as adopted on September 9, 1994 and amended on December 8, 2016)

The High Contracting Parties to Additional Protocol I to the 1949 Geneva Conventions for the protection
of the victims of armed conflicts («Protocol I») having made the declaration provided for in article 90 of
Protocol I («Parties») recognizing ipso facto and without special agreement the competence of the
International Humanitarian Fact-Finding Commission («Commission»),

Expressing their sincere gratitude to the Swiss Government in its capacity as the depositary of the 1949
Geneva Conventions and the Additional Protocols for having covered one part of the Commission's
administrative expenses in accordance with the arrangement agreed upon at the diplomatic conference
convened to elect the members of the Commission on June 25, 1991,

Expressing equal gratitude to the States which have covered the other part of the administrative
expenses under the arrangement referred to above,

Considering their Declaration contained in Annex A attached hereto to be an integral part of these
Procedures,

Taking note of the Commission's Statement contained in Annex B attached hereto,

Taking further note with gratitude of the unilateral statement of the Swiss Federal Department of Foreign

Affairs contained in Annex C attached hereto,

Acting under article 90 of Protocol I,

Adopt the present Financial Procedures («Procedures») regarding the Commission's administrative
expenses:

1. Composition of the administrative expenses

The administrative expenses referred to in paragraph 7 of article 90 include the following costs:

a. costs incurred by the Commission and its members in connection with meetings of the
Commission and its working groups;
b. costs incurred by the Commission and its members in connection with a request for an enquiry,
not including expenses incurred by a Chamber;
c. costs incurred by the Commission and its members in connection with initiatives the Commission
may take to promote its services and to offer its good offices in accordance with paragraph 2 c) ii)
of article 90;
d. costs incurred by the Commission and its members in connection with the observer Status of the Commission, in relation with their participation in the work of the United Nations and other institutions.
e. costs incurred by the Commission's secretariat in providing the Commission with the necessary
administrative facilities for the performance of its functions;

f.  costs for auditing the Commission's book keeping.


2. Contributions by Parties

a. Each Party shall pay a proportion of the Commission's administrative expenses determined in
accordance with the scale applied by the United Nations to its regular budget and as exemplified
with regard to the States currently being Parties in Annex D attached hereto. The proportions
shall be adapted at the end of each year to take account of changes in the Parties which occurred
in the course of that year, and any change in the scale.
b. No later than February 1st of each year, the Commission shall request the Parties to remit their
annual contributions to cover the expenses projected by the Commission for the same year.
c. The annual contributions shall be due for payment on March 31st of each year, and shall be made
in Swiss francs to an account held by the depositary of the Geneva Conventions and the
Additional Protocols in the Commission's name, to be specified in the request to the Parties to
remit said contributions.
d. The first annual contribution of a Party whose declaration under article 90 has become effective
after January 1, 1995, shall be due on January 1 of the year following the one during which said
declaration entered into effect. Such Party shall, in addition, contribute to the Working Capital
Fund according to the scale of contribution provided for in sub-paragraph a. heretofore.
e. Any surplus income for a given financial year as well as any voluntary contributions to the
coverage of the Commission's administrative expenses not specified by the donor to be intended
for a certain purpose or activity shall be deducted from the Parties' contributions for the financial
year following the one in which the accounts have been approved by the Commission pursuant to
paragraph 7 of Annex B; any surplus expenditure shall be added thereto.
f. Recognizing that, as a result of a request for an enquiry or an offer of good offices, the Commission may incur costs neither
to be advanced by the requesting Party under paragraph 7 of article 90, nor projected by the
Commission in its annual budget for the following year (s. paragraph 1 b. heretofore), and in order
to enable the Commission to do the preparatory work necessary in connection with such a
request at all times without delay, the Parties herewith accord the Commission an amount of at least  
300'000 Swiss francs as a Working Capital Fund, contribution to which shall be due and payable
within the same period as the first annual contribution due on January 1, 1995, in accordance with
the scale of contribution provided for in sub-paragraph a heretofore. Subject to consultations
provided for in Resolution 2 adopted in Berne on September 9, 1994, by the International
Conference concerning the Financial Procedures for the administrative expenses of the
International Humanitarian Fact-Finding Commission, the contributions required to replenish said
Fund in the amount used in a given year shall be payable within the same period as the annual
contribution for the following year. Interest gained shall accrue to the Fund and be the amount
used first in accordance with this sub-paragraph; the requirement to replenish the Fund shall not
apply to the interest thus used.



3. Auditing

a. Auditing will be performed by private external auditors of good reputation appointed by the
Commission for a renewable period of three years.
b. Auditors shall annually conduct audits of the Commission. They shall, in particular, check the
accuracy of the books, the statement of assets and liabilities, and the accounts. The audit shall be
conducted in March of each financial year, which shall correspond to the calendar year.
c. Auditors shall certify:
- that the annual financial statements submitted to them by the Commission are correct and in
accordance with the books and records of the Commission;
- that the financial transactions recorded in these statements have been effected in accordance
with relevant rules and the statement of the projected expenses;
- that the funds on deposit and on hand have been verified by certificates received directly from the depositories or by actual count.
d. Auditors shall annually draw up a report certifying the accounts and setting forth the comments warranted by the audit. They may also make observations they deem necessary regarding the efficiency of the financial procedures, the accounting system and the internal financial control of the Commission.
e. The report shall be submitted to the Commission and to the Parties not later than five months
after the end of the financial year to which the accounts refer.


4. Amendment of Procedures

a. The Commission may bring to the attention of the Parties potential problems which may
necessitate the amendment of these Procedures.
b. The depositary of the Geneva Conventions and the Additional Protocols shall convene the Parties
in order to amend these Procedures,
(i) upon its own initiative, unless a majority of the Parties object or
(ii) if one third of the Parties so request.
c. These Procedures may be amended by the majority of the Parties participating in the conference
referred to in sub-paragraph b. heretofore.


5. Entry into force

a. These Procedures shall enter into force on January 1, 1995.
b. The period between the expiration on September 30, 1994, of the mechanism adopted on June
25, 1991, by the Parties having then made the declaration under article 90 on the one hand, and
the entry into force of these Procedures on the other hand shall, for reasons of budgetary
convenience, continue to be governed by said mechanism.



Annex A

Declaration by the Parties regarding the nature and composition of the administrative expenses of the Commission

1. Nature
Paragraph 7 of article 90 of Protocol I Additional to the 1949 Geneva Conventions setting forth the
mechanism for the funding of the Commission's operations, distinguishes between two types of
expenses:

a. «administrative expenses»
which «shall be met by contributions from the High Contracting Parties which made the
declaration under paragraph 2 of article 90, and by voluntary contributions» and
b. «expenses incurred by a Chamber»
which shall be advanced by the Party or Parties requesting an enquiry and reimbursed to the
extent of fifty percent by the Party or the Parties against which the allegations are made.
Hence, the term «administrative expenses» encompasses any and all expenses of the Commission not «incurred by a Chamber».



2. Compositions

The following commentaries refer to the individual items listed in paragraph 1. of the Procedures:

ad: Costs incurred by the Commission and its members in connection with meetings of the
Commission and its working groups.
These costs include meeting room rentals, translation services, equipment rentals as well as the
members' transportation costs (air travel in business class, ground transportation in first class), per diem (as fixed from time to time by the International Civil Service Commission of the United Nations for experts performing tasks in Switzerland) and fees for services rendered to the Commission calculated pro rata temporis on the basis of the monthly amount granted to a professional of the level D 1 within the United Nations System.


 

ad: Costs incurred by the Commission and its members in connection with a request for an enquiry,
not including expenses incurred by a Chamber.
As stated under paragraph 1. b) heretofore, the Party(ies) to a conflict requesting an enquiry is (are) only obliged to advance the funds estimated to be required to cover the costs of a Chamber. Yet, before a decision may be taken by the Commission whether or not to establish a Chamber, certain tasks will have to be performed urgently by the Commission and/or its President which may involve considerable expenses. E.g., the Commission will have to determine its competence to enquire, the admissibility of the request at hand, as well as the amount to be advanced. The Working Capital Fund referred to in paragraph 2. f of the Procedures is chiefly created to cover all or part of these costs.
Furthermore, once the enquiry has been terminated and the Chamber dissolved, the Commission will have to prepare its report to the Parties under paragraph 5(a) of article 90. As these costs are not incurred by the Chamber, but by the Commission as a whole, they have to be considered «administrative expenses».


 

ad: Costs incurred by the Commission and its members in connection with initiatives to promote the
Commission's services and to offer its good offices.
These costs include those resulting from efforts of the Commission to increase the international
community's awareness of the Commission's nature and mandate and to lay the ground-work for a
potential cooperation between the Commission and other international bodies.
The funds necessary to carry out these activities in any given year are difficult to anticipate; as a rule,
however, they should not exceed 50'000 Swiss francs per annum.


 

ad: Costs incurred by the Commission's secretariat in providing the Commission with the necessary
administrative facilities for the performance of its functions.
These costs include mainly the costs of the services of the Swiss Government's employees or its agents rendered in connection with the secretariat's functions as well as the costs incurred in connection with activities of the Commission as set forth in paragraph 1 b., c. and d. of the Procedures, and the costs for communication services at the Commission's seat, such as telephone and facsimile transmissions. Costs incurred by the secretariat for services rendered to a Chamber are considered to be «expenses incurred by a Chamber» to be paid by the parties to the conflict in question in accordance with paragraph 7 of article 90.


 

ad: Costs for auditing the Commission's book keeping.
These costs encompass the fees charged by a private auditing company in Switzerland for reviewing the book keeping by the Commission's secretariat and for preparing an annual report to the Parties.



Annex B

Binding Statement by the Commission regarding the administration of its administrative expenses

1. The financial administration of the Commission shall be conducted in accordance with the
principles of economy and sound financial management.
2. The Commission's administrative expenses shall be limited to the utmost possible, particularly in
connection with meetings.
3. The Budget of the Commission is the document by which the Commission forecasts and
prospectively sets forth the receipts and expenditure of the Commission for one financial year. All
receipts and all expenditure shall appear in the Budget.
4. The Budget shall constitute authorization to incur obligations and make payments up to the
amounts and for the purposes approved.
5. The President of the Commission is authorized to make transfers between items and sub-items of
up to 15 percent of items/sub-items. All such transfers must be reported by the President in
connection with the financial statements mentioned in paragraph 8 hereinafter.
6. The financial year shall begin on January 1 and end on December 31.
7. The Budget shall be established and the accounts kept in Swiss francs, the currency of the host
country.
8. On the basis of audit reports, the Commission shall signify its acceptance of the annual financial
statements or take such other action as it may consider appropriate.
9. If, in the course of a financial year, the Working Capital Fund referred to in paragraph 2 f. of the
Procedures amounts to less than 100'000 Swiss francs, the President of the Commission shall
consult the Parties in order to afford them the opportunity to co-operate with him/her in making
the arrangements necessary to keep the Commission operational. The President shall report on
his actions to the Commission.
10. Each year the Commission shall submit to the Parties, for comments within a reasonable timeframe, the draft Budget for the following year.
11. Furthermore, the Commission shall submit to the Parties annual financial statements referred to
in paragraph 8 heretofore reflecting the receipts and expenditure for the year preceding the one at
the end of which the contribution request is submitted, as well as annual reports on its activities.


For the Commission,
The President


Annex C

Declaration by the Swiss Federal Department of Foreign Affairs with regard to the administrative costs of the Secretariat

The Federal Department of Foreign Affairs presents its compliments to the Representatives of the States
invited to take part in the Conference convened on September 8 and 9, 1994, to adopt the Financial
Procedures for the administrative expenses of the International Humanitarian Fact-Finding Commission
(«Commission») and has the honour to inform the Representatives of the following.

The Swiss Federal Council, in its capacity as the depositary of the Geneva Conventions and the
Additional Protocols, is prepared to assume, for a renewable period of five years beginning on January 1,
1995, the costs of the salaries of the Swiss Government's employees or its agents equalling the
percentage of their working time spent fulfilling the functions of the Commission's secretariat, not
including the time spent rendering services to a Chamber of enquiry, as well as any and all costs for
communication services incurred at the Commission's seat.

The Department avails itself of this opportunity to present to the Representatives the assurance of its
highest consideration.

Berne, September 8, 1994


Annex D

Scale of contributions 2017

 

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