OAS Audit of Accounts and Financial Statements 2006

GS/OAS - AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2006 AND 2005

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ORGANIZATION OF AMERICAN STATES GENERAL SECRETARIAT

REPORT TO THE PERMANENT COUNCIL

ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS

For the years ended December 31, 2006 and 2005

By the Board of External Auditors ADM


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ORGANIZATION OF AMERICAN STATES

BOARD OF EXTERNAL AUDITORS

The Board of External Auditors (“The Board”) is responsible for the

external audit of the accounts of the General Secretariat pursuant to

the General Assembly Resolution 123 adopted on April 14, 1973, and

Permanent Council Resolution 124 dated June 30, 1975. It began to

function in March 1976, and adopted detailed rules and procedures to

carry out its duties and responsibilities. These rules reflect the stan-

dards and requirements prescribed by the General Assembly and the

Permanent Council for the external audit of the OAS.

The Board is composed of three Members elected by the General

Assembly.

ISBN 0-8270-5073-9


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ORGANIZATION OF AMERICAN STATES GENERAL SECRETARIAT

REPORT TO THE PERMANENT COUNCIL

ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS

For the years ended December 31, 2006 and 2005

By the Board of External Auditors ADM

OAS/Ser. S

JAE/doc. 37/07 March 31, 2007

Original: English


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This Page Intentionally Left Blank


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ORGANIZACIÓN DE LOS ESTADOS AMERICANOS ORGANIZAÇAO DOS ESTADOS AMERICANOS

ORGANISATION DES ETATS AMERICAINS ORGANIZATION OF AMERICAN STATES

JUNTA DE AUDITORES EXTERNOS BOARD OF EXTERNAL AUDITORS

JUNTA DE AUDITORES EXTERNOS COMMISSION DE VERIFICATEURS EXTERIEURS

March 30, 2007 To the Permanent Council of the ORGANIZATION OF AMERICAN STATES

The Board of External Auditors (Board) is pleased to present its annual report on the external audits of the accounts and financial statements of the ORGANIZATION OF AMERICAN STATES (OAS) and its related entities in accordance with Article 123 of the OAS General Standards that governs the operations of the General Secretariat and, generally, OAS’ related organizations. This report is submitted in accordance with Article 130, which requires that the Board submit its report to the Permanent Council within the first four months of the year.

The report covers the following financial statements for the year ended December 31, 2006: Regular Fund, Voluntary (FEMCIDI) and Specific Funds of the OAS Leo S. Rowe Pan American Fund Rowe Memorial Benefit Fund Secretariat for Political Affairs Trust for the Americas Medical Benefits Trust Fund Inter-American Defense Board Retirement and Pension Fund In addition, the report includes comments and recommendations from the Board for improving operat-

ing procedures and internal accounting controls. Ernst and Young, LLP audited the financial statements for the Retirement and Pension Fund. SB &

Company, LLC, performed the other financial statement audits. Both firms have issued unqualified (clean) opinions, the highest level audit results possible, on all of the funds and entities audited. Neither firm iden-tified any internal control weaknesses that rose to the level of a reportable condition. However, some inter-nal control or compliance issues were identified that were reported to OAS management in a management letter.

The Board’s report is based primarily on the audits conducted by external contractors and the Board’s

review thereof. In preparing this report, the Board has also considered the results of the work performed by OAS’ Office of Inspector General in 2006. In addition, the Board met with the Inspector General and vari-ous management officials, including the Executive Secretary for Administration and Finance and the five Directors under this area; representatives from five entities related to OAS; and representatives from the offices of Secretary General and Assistant Secretary General, Committee on Administrative and Budgetary Affairs, Political Affairs, Planning, Control and Evaluation, and Legal Services, to discuss all operations and activities of the OAS, and the internal control environment. The results of our findings were discussed with the Secretary General and the Assistant Secretary General.

1889 F Street, N.W. Washington, D.C. 20006


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ORGANIZACIÓN DE LOS ESTADOS AMERICANOS ORGANIZAÇAO DOS ESTADOS AMERICANOS

ORGANISATION DES ETATS AMERICAINS ORGANIZATION OF AMERICAN STATES

JUNTA DE AUDITORES EXTERNOS BOARD OF EXTERNAL AUDITORS

JUNTA DE AUDITORES EXTERNOS COMMISSION DE VERIFICATEURS EXTERIEURS

The Members of the Board wish to express their appreciation for the cooperation of the General Secre-tariat in facilitating its work, and to the General Assembly and Permanent Council for the opportunity to assist in evaluating the financial operations and management of the OAS.

1889 F Street, N.W. Washington, D.C. 20006


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TABLE OF CONTENTS

SECTION I COMMENTS AND RECOMMENDATIONS TO IMPROVE OPERATING PROCEDURES AND INTERNAL CONTROLS

Chapter 1 Comments Relating to Operating Procedures and Internal Controls Chapter 2 Comments Relating to Entities within the OAS’ Structure Chapter 3 Comments Relating to the Office of the Inspector General Chapter 4 Comments Relating to Other Issues

11

23

27

31

SECTION II FINANCIAL STATEMENTS OF THE ORGANIZATION OF AMERICAN STATES (OAS)

Management Discussion and Analysis Responsibility for Financial Statements Chapter 5 Regular, Voluntary and Specific Funds of the OAS Chapter 6 Leo S. Rowe Pan American Chapter 7 Rowe Memorial Benefit Fund Chapter 8 OAS Medical Benefits Trust Fund Chapter 9 Secretariat for Political Affairs

35

43

45

95

103

111

121

SECTION III FINANCIAL STATEMENTS OF AGENCIES AND ENTITIES RELATED TO THE ORGANIZATION OF AMERICAN STATES (OAS)

Chapter 10 Trust for the Americas Chapter 12 Inter-American Defense Board

141

149

SECTION IV FINANCIAL STATEMENTS OF THE OAS RETIREMENT AND PENSION FUND

Chapter 13 OAS Retirement and Pension Fund 161

9

33

139

159

(Chapter 11 intentionally skipped)


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SECTION I COMMENTS AND RECOMMENDATIONS TO IMPROVE OPERATING PROCEDURES AND INTERNAL CONTROLS

Chapter 1 Comments Relating to Operating Procedures and Internal Controls 11 Chapter 2 Comments Relating to Entities within the OAS Structure 23 Chapter 3 Comments Relating to the Office of the Inspector General 27 Chapter 4 Comments Relating to Other Issues 31

Art Museum of the Americas


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CHAPTER 1 COMMENTS RELATING TO OPERATING PROCEDURES AND INTERNAL CONTROLS

STATUS OF RECOMMENDATIONS FROM THE BOARD’S 2005 REPORT

In its 2005 Report, the Board discussed several

issues related to the operation of OAS and provided

specific recommendations to address them. The

Board is satisfied with the progress made by OAS’

General Secretariat (GS/OAS) in implementing its

recommendations despite OAS’ limited resources.

The Board is closing nine recommendations that it

made in its 2005 report. Implementing these

recommendations has assisted OAS to improve its

financial position, move toward the implementation

of indirect cost recovery, improve controls over

generic vendors, and address a significant issue

related to Fellowships. The Board is pleased that

during its work to address one of the Board’s

recommendations, OAS found that it had overpaid a

contractor more than $1 million, which it was able to

recover. Thirteen recommendations made in the

2006 Report remain open, although the Board has

revised some of these to reflect progress made and

changing circumstances. Information on these

recommendations and new issues are described in

detail in the following sections.

FINANCIAL STATEMENT AUDIT REPORTS

The independent external auditing firm, SB &

Company, LLC (SBC), conducted the audits of the

2006 financial statements of the significant funds and

entities managed by GS/OAS and issued unqualified

(“clean”) opinions, the highest level audit results, on

all of the funds and entities it audited. The financial

statement audits were designed to focus on

appropriate key areas based on SBC’s assessment of

risk.

Another independent external auditing firm, Ernst

& Young, LLP (E&Y), conducted the audit of the 2006

Retirement and Pension Fund financial statements.

E&Y also issued an unqualified opinion on the Fund.

E&Y’s audit included a consideration of internal

control over financial reporting.

INDEPENDENT AUDITORS’ ASSESSMENT OF THE INTERNAL CONTROL ENVIRONMENT

Overall, E&Y and SBC reported that OAS’ internal

control environment was effective. There were no

reportable conditions in the audit opinions. However,

E&Y and SBC both noted areas that could be

improved and provided recommendations to

appropriate officials in OAS.

FINANCIAL CONDITION OF THE OAS REGULAR AND SPECIFIC FUNDS

The Board was pleased to see that the GS/OAS

financial condition improved during 2006. OAS is

moving from having to focus on current financial exi-

gencies to being able to focus on goals and account-

ability. The Board believes that this improved finan-

cial condition shows a commitment by the Member

states to the future of the Organization.

This chapter addresses issues, concerns, and recommendations that the Board wishes to bring to the attention of the General Assembly, Permanent Council, and Secretary General regarding the Organization of American States’ (OAS) General Secretariat. It includes a summary of the financial condition of the Regular Fund and Specific Funds, and also addresses management initiatives undertaken to implement recommendations contained in last year’s Board Report as well as new issues identified by the Board. The information presented in this chapter is organized as follows: Status of Recommendations from the Board’s 2005 Report Financial Statement Audit Reports Independent Auditors’ Assessment of the Internal Control Environment Financial Condition of the OAS Regular and Specific Funds Quota Collections GS/OAS Modernization

Main Building Hall of the Americas


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Regular Fund

The following tables show the Regular Fund financial results from 2002 to 2006:

Notes: A Income mainly consists of quota collections, but also includes such items as rental income and indirect cost recovery. B The $19.1 million fund balance in 2003 is net of $21 million in supplementary appropriations transferred in January 2003 to the Specific Funds due to General Assembly

resolution 831.

The following table shows Regular Fund quota collections from 2002 to 2006:

Notes: C Balances exclude quotas in arrears from Cuba, which were $2.2 million, from several years ago. D Countries with the largest quotas in arrears as of December 31, 2006, include: Argentina, $7.3 million, and Brazil, $4.2 million. Argentina has paid part of this arrearage

in early 2007 and plans to pay the remaining portion in 2007.

(in millions)2006 2005 2004 2003 2002

Account/Line Item:

Income (A) 84.0$ 79.8$ 68.3$ 71.9$ 98.1$ Expenditures 80.3 77.2 79.9 76.3 76.3 Operating ResultsIncrease (Decrease)Fund Balance 13.9$ 10.2$ 7.6$ 19.1$ (B) 44.5$

Regular Fund Financial Results

3.7 2.6 (11.5) (4.4) 21.8

(in millions)2006 2005 2004 2003 2002

Account/Line Item:Beginning balance of quotas from prior years $ 18.7 $ 21.2 $ 14.6 $ 10.6 $ 31.5 Current year quotas 73.7 73.7 73.7 73.7 73.7 Quota collections (79.9) (76.3) (67.1) (69.7) (94.6)Quotas in arrears at year-end (C), (D) $ 12.5 $ 18.7 $ 21.2 $ 14.6 $ 10.6

Regular Fund Quota Collections

The major objective of the Regular Fund, fi-

nanced principally by quotas from Member states, is

to provide general services required by the General

Secretariat, as well as technical supervision and ad-

ministrative support to the General Assembly, Per-

manent Council, and other entities including the In-

ter-American Commission of Human Rights, Inter-

American Commission of Women, Inter-American

Juridical Committee, Inter-American Children’s Insti-

tute, Inter-American Court of Human Rights, Inter-

American Commission for Drug Abuse Control, Inter-

American Communications Commission, and Inter-

American Defense Board.

The Regular Fund’s balance was $13.9 million as

of December 31, 2006, which was an increase over

the December 31, 2005, fund balance of $10.2 mil-

lion. This increase was mainly due to an increase in

collection of quotas in arrears.

Quota collections during 2006 totaled approxi-

mately $79.9 million compared to approximately

$76.3 million in 2005. The balance of quotas in ar-

rears decreased to $12.5 million as of December 31,

2006, compared to $18.7 million as of December 31,

2005. The number of Member states with quotas in

a r r e a r s d e c r e a s e d f r o m e l e v e n

countries in 2005 to nine countries at the end of

2006.

During 2006, the total expenditures and obliga-

tions of $80.3 million was $3.7 million less than the

2006 revenue of $84 million and $1.6 million less

than the adjusted budget of $81.9 million. In 2005,

the total expenditures and obligations of $77.2 mil-

lion was $2.6 million less than the 2005 revenue of

$79.8 million and $1.3 million less than the adjusted

2005 budget of $78.5 million.


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Specific Funds

The Specific Funds are financed by grants or

bequests for activities specified by donors, and any

other contributions by national or international public

or private entities for carrying out activities or

programs of the General Secretariat. These funds

also include designated funds that have been

segregated for a specific purpose and whose use is

restricted through designation by the General

Assembly or the General Secretariat.

In 2006, contributions to the Specific Funds

increased by 3 percent from the amount contributed

in 2005. The Specific Funds financial results from

2004 to 2006 are included in the following table.

As seen on the previous chart, Specific Funds

represented 42 percent of overall spending in 2006.

Quota Collections

As discussed above, quota collections improved in

2006, which shows that Member states are interested

in maintaining OAS viability and importance. GS/OAS

spent a significant amount of time working with

Member states to ensure that quotas were paid in a

timely manner. However, it is still an issue that

impacts OAS’ overall financial condition. Currently,

Member states establish their own payment plans for

quotas. Although some Member states pay their

quotas early in the year, in many cases, the Member

states provide their quota payments near year-end.

This can create a difficult cash flow situation within

GS/OAS because the timing of the quota payments is

irregular when compared to the budget execution.

For instance, OAS at times in the past had a difficult

time meeting payroll and other fixed costs on a

timely basis. Capital and project planning can be

difficult when GS/OAS does not know when or if

funds will be available. OAS should consider changing

the quota requirements so that Member states would

pay their quotas in advance or at set intervals. This

would make the operating budget more consistent.

Unless formal changes are made in the process, the

financial condition could easily worsen in the future.

1.1 The Board reaffirms its recommendation that the

Permanent Council consider changing the quota

requirements to have Member states fund their

quotas by an earlier date.

Budgetary Resources

Even when quotas are collected in a timely manner,

the financial condition of the Regular Fund is still an

issue since the annual quotas do not cover the

operating budget of the GS/OAS. With annual quotas

fixed at $73.7 million for the past several years, OAS

has undergone a continuing decline in the amount of

inflation-adjusted cash resources. For the past few

years, the Regular Fund budgets have remained flat

or declined despite the requirement to finance salary

(in millions)2006 2005 2004

Account/Line Item:Contributions $ 66.7 $ 65.0 $ 110.8

Expenditures and Obligations

$ 57.9 $ 74.9 $ 89.0

Comparison of Regular Fund Quota Collections andSpecific Fund Contributions(in millions)

Comparison of Regular Fund and Specific FundExpenditures and Obligations(in millions)

Specific Funds Financial Results

67.1

76.3

79.9

65.0

66.7

110.82004

2005

2006

Regular Fund Quota Collections Specific Funds Contributions

79.9

77.2

80.3

89.0

74.9

57.9

2004

2005

2006

Specific Funds Expenditures and Obligations

Regular Fund Expenditures and Obligations


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increases set by United Nations rules and absorb

inflationary cost increases. In 2006, the General

Assembly adopted a tentative measure to increase

the annual quota to $76.2 million for 2007. However,

this would not fund the budget ceiling for 2007 of

$84.5 million.

The Secretary General has indicated that during

his tenure, OAS will maintain its budget at the

current value of the 2006 budget ($81.5 million in

2006 dollars). A 3.6 percent increase in this nominal

value is being added to cover the cost of living

increase in 2007, and an additional 3.7 percent is

proposed for 2008. Therefore, the Secretary General

plans to ask for a 2008 budget of $87.5 million. To

cover the increased costs in 2007 and 2008, the

proposal includes a one-time only adjustment of 7.4

percent in the 2008 quotas. In addition, the

Secretary General plans to propose that the General

Assembly implement for 2009 a semi-automatic

mechanism to increase quotas annually to match cost

of living requirements up to 3 percent. It should be

noted that the one-time quota adjustment and the

semi-automatic increase mechanism are separate

and distinct from – and do not result in – any change

in the percentage allocation of quotas among

Member states.

1.2 The Board reaffirms its recommendation that

the Permanent Council revisit the quota cap to

ensure consistency between the mechanism of

setting OAS quotas and the mechanism of

setting expenditures, such as personnel costs.

The proposals of the Secretary General appear

to be well-conceived and provide an automatic

process to increase annual quotas to fund

inflationary cost increases for salaries. These

proposals should receive prompt and

considered attention by the Permanent Council.

The Board continues to urge OAS to be proactive in

searching out innovative ways to increase revenue.

For example, OAS may not be maximizing the

potential of a piece of property that is currently used

by IADB (located at 16th Street and Euclid Street in

Washington D.C.). GS/OAS is currently studying five

different options, all of which include needed

renovations, followed by leasing space to appropriate

users. GS/OAS should complete its review of the

options and propose a course of action to the

Permanent Council. This proposal should include the

estimated cost of the project, including moving and

providing temporary office space to IADB, an

estimate of the length of time needed to complete

the renovation, and potential revenue opportunities.

There may also be more revenue potential in the

rental of the Main Building.


GS/OAS make a decision on how to maximize

the potential of its property located at 16th

Street and Euclid Street in Washington D.C.

GS/OAS MODERNIZATION

Planning and Strategic Goals

Among other organizational changes in 2005, OAS

developed a new Office of Planning, Control, and

Evaluations to work on budgetary issues, such as

developing strategic goals and a results-oriented

budget. During 2006, OAS developed overall goals

for the Organization. The performance evaluation

system is being restructured to include standards

that specifically reflect OAS’ goals.

As part of this initiative, the Office of Planning,

Control, and Evaluations, has developed a pro forma

financial report that links the use of financial

resources to the achievement of specific strategic

objectives and priorities. GS/OAS has provided this

preliminary format to some of the political bodies.

Based on comments it has received, the Office of

Planning, Control, and Evaluations, is working to

make it easier to understand. The Board believes

that financial statements are essential to

demonstrate the financial health of an organization.

However, this type of financial reporting will better

demonstrate the true costs and benefits of projects.

Although the Board recognizes this might take


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several years to implement, it believes that this is an

important initiative that is responsive to prior

recommendations and should be supported

throughout the Organization. For this project to be

successful, it will need the support of all interested

parties.


the Permanent Council continue implementing

a planning process that identifies strategic

objectives and priorities, allocates scarce

budgetary resources to achieve OAS’ key goals,

helps to generate reliable cost estimates of

mandates before their approval, and

supports accountability for results.


GS/OAS continue to develop financial reports

that provide, to the extent possible, a link

between the use of resources and achievement

of strategic goals and objectives in a manner

that is most useful to Member states,

management, and donors. GS/OAS should

work with all interested parties to ensure that

they understand the new format and

information being included.

Recovery of Administrative and Oversight Costs

OAS has a requirement that two percent of all new

Specific Fund contributions be used to fund

administrative support and other indirect costs. The

Board has previously expressed concern that this

requirement was not being uniformly applied, was

not based on an effective cost analysis, and was not

adequately explained to contributors.

The Board recommended that GS/OAS develop

an enforceable and consistent mechanism for

calculating administrative, oversight, and other

indirect costs and that management work with

donors to help them understand the benefits they will

receive from funding such costs. Various parts of the

Organization, ably led by the Secretariat for

Administration and Finance and the new Director of

Budgetary and Financial Services, have worked hard

to implement these recommendations. The Board

understands that proposed revisions are being

considered to certain General Standards based on

comments and suggestions made by Member states.

1.6 The Board recommends that OAS give prompt

attention to the adoption of an enforceable,

supportable mechanism for recovering indirect

costs from Specific Fund donations. This

mechanism should permit tailoring fees in

special circumstances and provide for

transparent explanation to prospective donors

of the costs and benefits of administrative,

oversight, and other indirect services. The

Board reminds OAS that the focus on

recovery of costs should not distract it from the

need to continue to strive for efficiency in the

provision of services.

Accounting Standards

The financial statements for the Regular and Specific

Funds and the Secretariat for Political Affairs are

prepared on the basis of Budgetary and Financial

Rules of the OAS. These rules were adopted to meet

the budgetary and other requirements of the OAS

and, as such, result in accounting principles and a

financial statement presentation that vary in certain

material respects from generally accepted accounting

principles.

The Board believes that using these internally

developed standards limits OAS’ ability to stay

current with business developments affecting other

international organizations and to adopt best

practices. In addition, OAS’ financial reporting is not

as useful as it could be, and OAS is not comparable

to similar organizations.

The Board believes OAS should adopt a

comprehensive, internationally-recognized set of

accounting standards. As OAS continues to

restructure, it should look closely at the importance

of providing financial reporting that shows the true

financial picture of the Organization and that pro-

vides financial statements that are comparable to

similar international organizations.


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Among the basic accounting standards that OAS

could choose to adopt are the International Public

Sector Accounting Standards (IPSAS) established by

the International Federation of Accountants (IFAC),

which are being adopted by other international

organizations and are kept up to date on emerging

accounting and reporting issues.

The transition to the new standards will take time

and resources to implement effectively. OAS will

need to carefully consider the most advantageous

timing and methodology for the transition. However,

the benefits will outweigh the costs. In conjunction

with any change made in this area, OAS should

consider upgrading the accounting system, reviewing

business processes, and rewriting internal policies

and procedures manuals.

In addition, GS/OAS would need to implement an

outreach effort with both internal and external users

of the financial statements to explain how the

financial reporting would be impacted under the new

standards. Currently, the financial statements of the

Regular and Specific Funds are prepared using a cash

basis of accounting. For instance, certain employee

benefits and other obligations are reported when

they are paid, not when they accrue, while quota

revenue is not recognized until actually received.

The Board believes that outreach is a key issue that

should be addressed.

1.7 The Board recommends that GS/OAS

consider other sets of comprehensive

accounting standards and choose the one that

will best meet the needs of the Organization

taking into account standards used by other

international organizations.


develop and propose a plan of action to

transition from the Budgetary and Financial

Rules to the comprehensive accounting

standards chosen. This plan of action should

include modifying the accounting system,

reviewing business processes, revising policies

and procedures, and educating financial

statement users.

Financial and Accounting System

Even though OASES has been in place for several

years, the Board has found that OAS does not fully

utilize the system. OASES should be an enterprise

management tool, which OAS uses to create

efficiencies in operations, generate reports that are

useful for management to make timely and

necessary business decisions, and allow OAS to

utilize, control and monitor functions using the

system. The external auditor and management of

GS/OAS identified several areas where key

procedures were being performed outside of the

OASES system. For instance, some offices maintain

financial information in databases or spreadsheets

outside of OASES. This is costly and does not help to

improve efficiency. In addition, information can vary

between the office’s applications and the accounting

system. Also, duplicate data entry can increase the

chance of errors. OAS could improve efficiency and

accuracy by utilizing OASES as an enterprise

management system. A well implemented and

utilized system helps to better manage risk, improve

service, control costs and align information

technology with business needs.

OIT is beginning an initiative to address this

concern. It has begun to meet with different users to

understand their needs and implement some

restrictions within the system. DBFS also indicated

that they will not accept financial data that was not

obtained from the OASES system. Although some

additional funding will be needed to do the work, the

Board feels that this effort is essential. Any

modifications made during this process should be

coordinated with DBFS to ensure that any change in

accounting principles are taken into account.

1.9 The Board recommends that GS/OAS fully

utilize the Oracle system as an enterprise

management tool. The Office of Information

Technology should determine users’ needs and

develop a plan to integrate these needs in

OASES. When users’ needs can not be fully


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met, the Office of Information Technology

should provide guidance to users on how to

better utilize the system for their needs.

Financial Operations

OAS has gone through a major restructuring in the

past two years, including taking steps to centralize

many aspects of financial management within DBFS.

GS/OAS should continue their efforts to improve

accountability, fiduciary responsibility, and efficiency

in operations. The Board learned that some Specific

Fund technical areas continue to perform certain

types of financial operations that could be performed

by DBFS. The Board believes that this is inefficient

and increases the likelihood of non-compliance with

OAS policies and non-standardization. The

duplication of effort has unnecessarily increased the

indirect costs of OAS. The technical areas should

focus on their priorities, which should be project

management and oversight.


perform a study to determine the extent of

financial management work being

performed outside of the Director of

Budgetary and Financial Services. GS/OAS

should develop a plan of action to reassign the

financial management responsibilities to the

Directorate of Budgetary and Financial

Services. Until this effort is completed, GS/OAS

should partner with the technical areas to

ensure consistency in financial management

issues.

OAS provides certain benefits to its employees that

accrue to them during periods of employment and

are payable at various times during employment or

upon separation, whether voluntary or

involuntary. Under the current OAS financial rules,

these costs are recorded upon payment and not as

they accrue. One of these benefits is separation

indemnity and termination pay. The Board believes

that GS/OAS should perform a study of this issue so

that an accurate amount can be estimated and

projected. This will become even more important as

the organization moves to new accounting standards.

1.11 The Board recommends that GS/OAS study

separation indemnity and termination pay to

accurately estimate and project the amount

ultimately payable.

Project Management

OAS has hundreds of Specific Fund grants and

projects. Many of these projects are funded by

multiple sources. GS/OAS is implementing processes

to assess Specific Fund donations in an organized

and comprehensive manner. OAS plans to limit

Specific Fund contributions to projects that meet its

overall goals. OAS has established the Project

Evaluation Committee that will evaluate the

appropriateness and importance of projects. OAS has

also created a Committee on Resource Mobilization to

help implement a comprehensive fund-raising

strategy, which avoids duplication, focuses on OAS

priorities, and ensures that projects follow the

guidelines of the Project Evaluation Committee.

However, the Board determined that OAS did not

have an adequate system in place to ensure all grant

requirements are known and centralized. Not all

technical areas are complying with the OAS grant

procedures manual. In addition, the OASES system

is not being fully utilized for grant management.

OIG conducted four audits of Specific Fund

projects during 2006 and identified weaknesses in

project management. For instance, some project

agreements did not clearly delineate the

responsibilities of each donor, lacked measurable

goals, or included justifications that were too broad.

OIG also found that in several instances, OAS had

not implemented an adequate system to

monitor the project or report on activities or

progress.

The volume of Specific Fund projects creates

significant project management issues. Without a

centralized system of administration, OAS cannot

ensure it meets the fiduciary responsibility of project

managers.


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create standard requirements for each project

agreement and create a process to ensure that

agreements adhere to these

requirements. These standards should

include such things as measurable goals and

clear roles and responsibilities.


e n su r e t h a t a l l i n t e r na l g r an t

a d m i n i s t r a t i o n p r o c e d u r e s a r e

communicated. GS/OAS should also

develop a process to centralize the

requirements from all project agreements and

ensure that compliance with these agreements

is appropriately monitored. In addition,

GS/OAS should ensure OASES is fully utilized

for all grant agreements.

Contractor Oversight Process

OAS has improved the oversight of the performance

contractor (CPR) process. For instance, in 2006 OAS

implemented an electronic tool to assist in the

process. However, there is need for further

improvement. Recently, OIG issued a draft report on

the CPR mechanism. This report identified a number

of concerns including: GS/OAS needs to develop a

plan to adequately control and measure the use of

CPRs and ensure that contracts comply with OAS

standards. OIG also found that purchase orders were

not always appropriately reviewed and the OASES

system could not track CPR usage.

The Board is concerned that many offices within

OAS rely on contractors to perform regular,

day-to-day operations. This is a long-standing issue

because the staffing levels are not adequate to

complete mandates. However, the intent of the

contracting process was not to supplement limited

staffing, but instead, to use the funds for limited

projects or for specialized technical skills. GS/OAS

does not have a centralized, independent process to

determine whether CPRs are needed.

The Board understands that CPRs will probably

always be utilized within OAS. However, the Board is

concerned that OAS does not have a clear vision of

CPRs anymore, because they are utilized in so many

different ways, for so many different purposes. OAS

needs to do more than simply adhere with its

General Standards related to CPRs. It needs to take a

step back and redefine the process. Until some type

of business process review is done, the Board does

not believe that OAS will be able to gain control over

the CPR issue.


GS/OAS continue to strengthen the CPR

oversight process. OAS should develop a plan

to manage the CPR process. This plan should

assess the need and use of CPRs within OAS,

and should include a consideration of different

types of contracting vehicles that could be used

as an alternative to CPRs.

Training

Human capital is one of OAS’ most significant assets

even though it is not recorded in the financial

statements. OAS deserves to have a continuing and

adequate training program to maintain and upgrade

skills of OAS’ employees.

The quota cap for the past several years imposed

the requirement to implement spending reductions

throughout OAS. These decreases have led to

personnel reductions and have inhibited progress in

ensuring sufficient training for OAS staff. The Board

feels that professional development is important in

any organization; however, in light of the limited

staff in many key section of OAS, adequate training

becomes even more essential. This should include

cross-training of individuals to ensure that there is

adequate coverage of all key functions.

HR has begun to develop a comprehensive

training plan for GS/OAS. HR performed a survey of

employees and supervisors to determine the training

needs. HR identified 11 key areas where staff needed

training, including leadership, project,

management, communication, computers, and

coaching. Starting in December 2006, HR began

sessions to address these areas. HR has provided


- 19 -

training in three of these areas. The Board continues

to support the efforts of HR to promote a professional

development strategy. However technical training

also needs to be included in the overall training plans

of the Organization. This will be even more impor-

tant if OAS implements the Board’s recommendation

related to comprehensive accounting standards.


GS/OAS continue to reexamine the training

budget. The Board encourages OAS to find

cost-effective alternative methods to train

staff. These methods could include internal

instructors, distance learning, training

agreements with appropriate institutions, and

self-paced computer training methods. This

training should be developed with input from

the Office of Inspector General to ensure that

enhanced training and awareness of key

internal controls are covered. In addition, the

Board encourages OAS to require all employees

performing technical work, in particular

accounting and finance functions, to complete

annually a minimum number of training hours.

This should include cross-training to ensure

that all key functions have adequate

coverage.

Deferred Maintenance

The regular budget generally covers routine

maintenance but does not include funds for the

repair and replacement of larger items. When

General Services determines that something needs to

be replaced, it must obtain a special appropriation.

The Board believes that OAS should include life-cycle

maintenance, in accordance with a master plan, in

the regular budget.

General Services has recently hired a contractor

to perform a condition survey of OAS buildings,

which will include structural, mechanical, and

architectural issues. The Board believes that the

Permanent Council should use this as a road-map to

prioritize future funding of life-cycle maintenance.

Considering the high-cost of utilities, GS/OAS

may also want to consider having a thorough energy

analysis performed on its buildings to assess

opportunities for cost savings. Because of its recent

energy-efficient renovation, the General Secretariat

may not need to be reviewed.

1.16 The Board recommends that the

Permanent Council reevaluate its current

process for funding maintenance issues and

consider using the condition survey report

being developed by external contractors to

prioritize future funding.

1.17 The Board recommends that GS/OAS have a

contractor perform an energy use analysis of

its buildings and implement needed changes to

improve efficiency and obtain cost savings.

Web Pages

The OAS website is the public face of the OAS. OAS

has more than 250 web pages within its website, but

it has not developed a common design for these

pages. In addition, OAS has not provided guidance

on content or message. Therefore, most web pages

are different and vary in quality. This causes incon-

sistency and it increases the chance that conflicting

or incorrect information will be included in

OAS’ website.

There are many aspects to web design that OAS

needs to consider, including content, usability,

appearance, and visibility on the Internet. It is

important for OAS to take the time to plan exactly

what it needs on the website. As part of this effort,

OAS should consider its audience. As more and more

people rely on the Internet, it is essential for OAS to

develop and maintain a useful and accessible website

that clearly and accurately communicates OAS’ vision

and goals.


determine an effective process for

consolidating its web pages and allocate

responsibility for editorial content and

technology.


- 20 -

Job Descriptions

The Board previously recommended, following the

2005 reorganization, that policies, procedures, and

job descriptions be developed for all new sections

created by the reorganization. According to GS/OAS,

there are up-to-date employee job descriptions.

However, the Board believes that the current job

descriptions are specific to the person filling a

position and are not based on the actual position.

The Board believes that in order to standardize

requirements, especially in line with the new

performance evaluation system, GS/OAS should

revise all job descriptions based on position and

grade.


revise all job descriptions based on the position

and grade level.

Control Environment

Internal control is a major part of managing an

organization. It comprises the plans, methods, and

procedures used to meet missions, goals, and

objectives. Internal control also serves as the first

line of defense in safeguarding assets and preventing

and detecting errors.

OAS Country Offices

The Board, the external financial statement auditor,

OIG, and GS/OAS management have previously

identified concerns with the control environment at

the OAS Country Offices. OAS is working to

coordinate and reassess the role of the to OAS

Country Offices ensure they are meeting

OAS’ intended goals. OAS focused on opportunities to

improve communication and oversight during 2006

and also increased site visits to key offices. However,

OAS needs to consider the internal controls in place

at the OAS Country Offices to ensure that they are

appropriate for the current level of staffing. For

instance, OIG identified a number of internal control

issues as OAS Country Offices during 2006, including

weaknesses in such areas as petty cash, cash

receipts, purchases, vehicle use, and expenses.

In addition, GS/OAS should assess the staffing

plans for OAS Country Offices, taking into account

Specific Fund projects. Presently, each OAS Country

Offices is mandated to have the same number of

employees funded by the Regular Fund, regardless of

the workload.

The staff in the OAS Country Offices also needs

to be adequately trained. HR is working to

implement a comprehensive training program within

OAS, which would benefit the OAS country Offices.

The plan would include “distance learning”

opportunities. However, the focus should be to train

OAS Country Offices employees with regard to the

level of their respective functions.


GS/OAS ensure that each Country Office has a

reasonable staffing level based on workload,

that the staff at the Country Offices are

adequately trained, and that an appropriate

methodology to monitor internal controls at the

Country Offices is established.

Vendor Listings

There is a formal vendor listing in the OASES system.

In order for a requisition to be processed, the vendor

name must already be in the vendor listing.

However, the Board determined that there was no

formal process to ascertain that new or existing

vendors were valid. There was also no formal

process to remove vendors no longer needed from

the system. This issue increases the risk that

unauthorized disbursements and misappropriations of

cash would not be identified and prevented.


GS/OAS improve controls over approved

vendor listings. This should include developing

a formal process to ascertain that new and

existing vendors are valid.

Information Technology System

During 2006, OIG issued a report that it had an

external contractor prepared on reporting and data

integrity for the OASES system. This report


- 21 -

identified a number of key weaknesses with the

system. For instance, the contractor found that

responsibilities within the system are not properly

configured to align with employee job functions,

resulting in excessive access rights. The contractor

also found that accounting periods are not

permanently closed, thereby increasing the risk of

adjustments being made to prior year periods. In

addition, GS/OAS has not completed developing an

adequate contingency plan.

GS/OAS is taking a number of actions to improve

its systems. For instance, OIT is reformulating its

teams, appointing a new project manager, enhancing

security policies, and consolidating servers. OIT has

also created a “cold back-up” in a location outside of

the OAS and plans to create a “hot back-up” in the

future. Although OIT has begun to make

improvements in this area, the Board believes that

more needs to be done.


develop and implement a plan to improve the

data integrity of the OASES system.


GS/OAS implement and test an appropriate

contingency plan.

Travel Expenditures

The Board has found that not all employees provide

support for their official travel expenditures in a

timely manner. OAS does not have an effective

process in place to monitor this issue. In addition,

there is no effective process in place to monitor the

travel advances provided to contractors. OAS

management is in the process of developing an

automated system which it believes will assist in the

oversight of this issue. However, it has not been

completed.


GS/OAS review travel expense advances on a

timely basis and also implement a requirement

that contractors provide travel expense support

by completing appropriate forms.

Inventory Tracking

Both the external financial statement auditors and

the Inspector General noted issues related to the

inadequacy of OAS’ inventory records. For instance,

during a number of audits performed by OIG, it

noted items that were not included on the inventory

records as well as items that were included that were

no longer owned by OAS. Although GS/OAS has

taken some steps to address this issue, for instance

it is in the process of implementing a new inventory

tracking system, it needs to continue to improve the

inventory recording and reconciliation process.


GS/OAS improve the reconciliation of fixed

asset tracking records and the inventory

accounts.

Main Building


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- 23 -

CHAPTER 2 COMMENTS RELATING TO ENTITIES WITHIN THE OAS’ STRUCTURE

LEO S. ROWE PAN AMERICAN FUND (ROWE PAN AMERICAN)

The Rowe Pan American Fund is a trust fund

established to provide loans to students from

Member states, other than residents and citizens of

the United States, and to make loans to OAS

employees for educational and emergency purposes.

Student loans are interest-free and repayments

commence after students have completed their

courses of study. Loans to employees bear interest

rates approximately one percent below the prevailing

prime rate in the United States. Employees repay

these loans through payroll deductions.

New loans to students decreased by about 18

percent to $233,762 in 2006 compared to $286,154

in 2005. The amount of loans collected increased

from $631,356 in 2005 to $766,725 in 2006. New

loans to employees for education or emergencies

went down slightly from $97,523 in 2005 to $65,178

in 2006.

Total assets of the Fund increased approximately

8 percent to $14 million in 2006. The main assets of

the Fund as of December 31, 2006, were financial

investments (85 percent), loans to students (9

percent) and loans to OAS employees (2 percent).

(Continues on next column . . .)

The following table summarizes the financial

results of the Rowe Pan American Fund for 2006 and

2005.

ROWE MEMORIAL BENEFIT FUND (ROWE MEMORIAL)

The assets of the Rowe Memorial Benefit Fund

have been accumulated principally from contributions

received from Dr. Leo S. Rowe, a former Director

General of the Pan-American Union. These assets are

held in trust to provide certain welfare benefits for

OAS employees and to provide awards of up to $300

to OAS staff that have made an outstanding

contribution.

The following table summarizes the financial re-

sults of the Rowe Memorial Fund for 2006 and 2005:

The Board is pleased to note that OAS has arranged audits of the various entities within the OAS organizational structure that have material amounts of OAS resources. Independent audits provide information and assurances that controls are in place to protect OAS resources. In the complex organizational structure that constitutes OAS, management attention needs to be focused on all major entities or parts of entities that manage material amounts of OAS resources. As discussed earlier, the external financial statement auditors expressed unqualified (“clean”) opinions, the highest level audit results, on the following 2006 financial statements of OAS entities. The external auditor had not identified any internal control weaknesses that rose to the level of a reportable condition during these audits, although it did identify other internal control or compliance issues that it reported to OAS management in a management letter. The information presented in this chapter is organized as follows:

Leo S. Rowe Pan American Fund (Rowe Pan American) Rowe Memorial Benefit Fund (Rowe Memorial) Medical Benefits Trust Fund (Medical Benefits) Secretariat for Political Affairs (SPA)

Trust for the Americas Inter-American Defense Board Fund (IADB) Retirement and Pension Fund

(in thousands)2006 2005

Account/Line Item:Income $ 1,316 $ 814 Expenses (386) (296) Change in net assets 930 518 Net assets, beginning of year

12,928 12,410

Net assets, end of year $ 13,859 $ 12,928

2006 2005Account/Line Item:

Dividends and Income $ 10,911 $ 7,233 Subsidies - (2,000)

Award and other expenses (15,300) (740)

Technical services (5,725) (3,500) Change in net assets (10,114) 993 Net assets, beginning of year

248,252 247,259



- 24 -

MEDICAL BENEFITS TRUST FUND (MEDICAL BENEFITS)

The Medical Benefits Trust Fund provides medical

benefits to OAS staff members. Fund activity is

limited to paying covered employees’ health claims.

Claim adjudication is handled by Blue Cross Blue

Shield. As of December 31, 2006, net assets of the

Trust were $18.9 million (a 29 percent increase)

compared to $14.7 million in 2005.


results of the Medical Trust Fund for 2006 and 2005:

Every three years, the Medical Benefits Trust Fund

hires an actuary to calculate the present value of the

cost of accrued post-retirement health benefits. In

2003, the actuary calculated a cost of $45.4 million.

However, this amount had increased to $54.6 million

in 2006. The actuary provided a number of ideas to

the Fund to address this situation.


assess the recommendations made by the

actuary related to the future cost of

p o s t - r e t i r e m e n t h e a l t h b e n e f i t s ,

determine which option is most appropriate,

and take necessary steps to implement

corrective action. Consideration should also be

given to obtaining another actuarial study in

2007.

SECRETARIAT FOR POLITICAL AFFAIRS (SPA)

The Secretariat was established to (1) help

strengthen political processes in the Member states,

in particular to strengthen democracy as the best

option for ensuring peace, security, and

development, and (2) increase the legitimacy of

institutions in political processes and to strengthen

the means of maintaining those process. During

2006, the Secretariat received major contributions

from Canada, Norway, Spain, Sweden, and the

United States.


results of the Secretariat for Political Affairs for 2006

and 2005:

TRUST FOR THE AMERICAS

The Trust for the Americas is a not-for-profit

organization that mobilizes resources to confront the

problems posed by extreme poverty and to promote

democracy. Resources have been provided by

contributions from corporate donors and Federal

grants. OAS supports the Trust with the provision of

financial, material, and staff support. As of

December 31, 2006, the Trust for the Americas held

$840,465 in total assets compared to $908,150 in

2005.


results of the Trust for 2006 and 2005:


Account/Line Item:Income $ 12,419 $ 9,694 Expenses (8,199) (7,915) Change in net assets 4,221 1,779 Net assets, beginning of year

14,733 12,954



Account/Line Item:Income $ 23,026 $ 28,576 Expenses: Including realized and unrealized losses on investments

24,390 (32,304)

Change in net assets (1,364) (3,728)Net assets, beginning of year

8,902 10,129

Net Transfers - 2,501 Net assets, end of year $ 7,538 $ 8,902

(in thousands)

2006 2005

Account/Line Item:Income $ 2,626 $ 2,874 Expenses: Including realized and unrealized losses on investments

(2,549) (2,797)

Change in unrestricted net Assets

77 77

Temporarily restricted contributions

124 276

Change in net assets 201 353 Net assets, beginning of year

623 270

Net assets, end of year $ 824 $ 623


- 25 -

GS/OAS is in the process of implementing new

requirements for recovering indirect costs from

donors. In accordance with existing practices, the

Trust for the Americas already charges its donors an

indirect cost fee that it uses for operating expenses.

Because of this practice and the Trust for the

Americas’ unique status, special consideration should

be given to the amount collected from the Trust by

OAS related to indirect costs.

2.2 The Board recommends that GS/OAS work with

the Trust for the Amer icas to

formulate a reasonable process to recover indi-

rect costs for services provided by OAS to the

Trust.

INTER-AMERICAN DEFENSE BOARD (IADB)

IADB was established in 1942 and is comprised of

military officers representing the highest echelons of

their nation’s defense establishments. The Board’s

expenses were primarily for four functions: the

Council of Delegates, the International Staff, the

Inter-American Defense College, and administrative

support. In 2006, IADB’s net assets decreased to

$354,900 from the net amount of assets in 2005 of

$385,000. The total amount of revenue decreased

from $5.9 million in 2005 to $5.5 million in 2006. In

addition, the total amount of expenses stayed fairly

constant at $5.69 million in 2005 compared to $5.70

million in 2006.


results of the IADB for 2006 and 2005:

RETIREMENT AND PENSION FUND

This fund includes both the Retirement and Pension

Fund and the Provident Plan. The Pension Plan is a

contributory retirement plan maintained for the

benefit of most staff members of the OAS. The

Provident Plan is a contributory savings plan

established for the benefit of employees’ under short

term contracts. The amount of net assets available

for benefits decreased from $306.1 million in 2005 to

$302.6 million in 2006.


results of the Retirement and Pension Fund for 2006

and 2005:


Account/Line Item:Income including net assets released from restrictions

$ 5,513 $ 5,900

Expenses (5,701) (5,693) Change in net assets (188) 207 Change in temporarily restricted net assets

158 -

Net assets, beginning of year

385 178

Net assets, end of year $ 355 $ 385


Account/Line Item:Income $ 50,881 $ 32,092 Expenses (54,345) (33,432) Change in net assets (3,464) (1,340)Net assets, beginning of year

306,100 307,440


Main Building Aztec Patio


- 26 -



- 27 -

CHAPTER 3 COMMENTS RELATING TO THE OFFICE OF THE INSPECTOR GENERAL

STATUS OF RECOMMENDATIONS FROM THE BOARD’S 2005 REPORT

In its 2005 Report, the Board discussed several

issues related to OIG operations and provided

specific recommendations to address them. The

Board is satisfied with the progress made by OIG in

implementing its recommendations despite limited

resources. The Board is closing two recommendations

that it made in its 2005 report. Four of the

recommendations remain open, although the Board

has revised some of these to accommodate changing

circumstances.

OIG STAFFING AND BUDGET

The IG informed the Board that OAS management

had been very supportive of her requests to increase

the number of staff in her office, and as a result, OIG

staff levels improved during 2006. OIG now has

eight funded positions, seven of which were currently

filled. In addition to the Inspector General, OIG has

three senior auditor positions (one is unfilled), one

junior auditor, two trainees, and one administrative

assistant. The IG indicated that this staffing level is

better than it has been in years.

Although the staffing level has improved, the

Board believes that OIG may still be understaffed,

particularly when seniority, rather than just number

of positions, is considered. OIG’s limited resources

could still be a factor impacting adequate response to

OAS audit needs. Given the importance of the work

performed by OIG to ensure a sound internal control

environment and the importance of obtaining timely

audit results, it is essential to adequately staff OIG.

OIG should develop a staffing plan, with

consideration of future initiatives planned by OAS,

and then work with GS/OAS to obtain funding.

Last year, the Board recommended that project

agreements include a provision to ensure that OIG

receive the necessary funds to perform required

audits. We assume the proposal for indirect cost

recovery takes this into account.

3.1 The Board recommends that the Office of

I n s p e c t o r G e n e r a l p r e p a r e , f o r

cons idera t ion by management , a

supportable staffing plan that considers future

risks.

3.2 The Board recommends that if the indirect cost

recovery process is implemented for Specific

Fund donations, then GS/OAS, in conjunction

with the Office of Inspector General, should

develop a methodology to ensure appropriate

funds are provided for audit oversight of such

donations.

Training and Professional Development

OIG’s internal policies require OIG staff to obtain at

least 80 hours of continuing education over each

two-year period. A minimum of 20 hours must be

done each year. The IG indicated that OIG’s 2006

annual budget for training of $8,000 had not

This chapter discusses issues related to the Office of the Inspector General (OIG). The status and role of the OIG within OAS is important to the Board since the OIG is an essential continuing safeguard to assess and maintain the internal control environment. Under Executive Order 95-05, the Internal Au-dit Function of the General Secretariat and the OIG, is charged with the re-sponsibility of assisting the Secretary General and the governing bodies to monitor various levels of management with respect to the General Secre-tariat’s and OAS’ programs and resources, and adherence to the legal system governing them. Status of Recommendations from the Board’s 2005 Report OIG Staffing and Budget 2006 OIG Audit Work Including Status of OIG Recommendations 2007 OIG Work Plan

General Secretariat


- 28 -

increased significantly from 2005. The IG believes

that all OIG staff had received sufficient training to

maintain their auditing skills. In 2006, in addition to

the in-house training offered to all GS/OAS staff on

such issues as OASES, two of the staff completed

master degree programs related to accounting and a

third is working on a master’s degree. In addition, all

employees received training on ethics and a common

type of software used by auditors. Both trainees

received introductory auditor training.

The IG’s training goal for 2007 is to have all OIG

employees focus on fraud training. In addition, she

hopes to have the junior staff take courses related to

report writing, risk assessment, and audit evidence.


the Office of Inspector General’s budget be

sufficient to obtain training that meets

minimum professional requirements.

Professional Standards Review

The General Secretariat’s Executive Order 95-05

makes reference to the need for the Office of the

Secretary General to provide for a comprehensive

evaluation or peer review of the internal audit

function conducted every three years by independent

auditors from outside OAS. The independent auditors

should report on compliance in accordance with the

Standards for the Professional Practice of Internal

Auditing. No evaluation has been performed or

scheduled, and no funds have been budgeted for this

purpose. The IG is implementing additional internal

quality control review steps to better ensure the

quality of the reports issued. However, the IG should

pursue opportunities to participate in the peer review

process of another international organization in the

Washington D.C. area.

3.4 The Board reaffirms its recommendation of the

need for a peer review evaluation to be

performed every three years in accordance

with standards. The Board recommends that

the Office of Inspector General include this

item in the annual budget request and

recommends that the requirement be properly

funded.

Improved Cooperation and Coordination

The Board was pleased that the cooperation between

OIG and GS/OAS continued to improve. The

Inspector General continues to regularly consult with

management on high-risk issues, reviews draft

policies and procedures, consults with Legal Services

on investigations, and attends various OAS meetings

related to business processes. The Board was also

pleased to note improved coordination between OIG

and SBC. For instance, SBC met with OIG to discuss

issues and findings. The Board encourages all parties

to maintain this open and constructive working

relationship.

2006 OIG AUDIT WORK INCLUDING STATUS OF OIG RECOMMENDATIONS

During 2006, OIG worked on 13 audits, six

investigations, and one evaluation. Not all of these

reports have been issued as final. For the work

performed in 2006, OIG issued a total of 76

recommendations (50 considered high risk, 23

considered medium risk, and 3 considered low risk).

OIG reported that 60 of the recommendations were

in the process of being implemented and 16

recommendations had been implemented. According

to OIG, all recommendations from 2005 and earlier

had been closed.

(Continues on next page . . .)

General Secretariat


- 29 -

The Board recognizes OIG’s continuing achieve-

ments despite limited resources, and encourages it to

continue its ongoing audit follow-up process, so that

adequate action is taken on open recommendations.

2007 OIG WORK PLAN

The IG presented the Board with its tentative 2007

audit work plan. Annually the IG performs a risk as-

sessment to identify areas to audit. Because of the

limited resources, the IG must prioritize the work per-

formed. During the planning process, the IG consid-

ers recommendations made by the Board of External

Auditors; resolutions from Member states; referrals

from other sources; and areas internally identified as

high risk. For instance, the IG indicated that, in her

opinion, the five highest risk areas for GS/OAS in

2007 are system issues (includes data integrity, sys-

tem security, and flexibility of systems to meet user

reporting needs); the internal control environment at

OAS Country Offices; use of performance contractors;

project management; and inadequate policies and

procedures.

The IG also tries to audit each National Office on a

cyclical basis, and will therefore choose ones that

HIGH MEDIUM LOW TotalAUDIT-01 Nov-06 Strategic Risk Assessment of the Educational

Portal of the Americas1 2 - 3

AUDIT-02 Nov-06 The Educational Portal of the Americas 2 1 1 4AUDIT-03 Nov-06 OASES Reporting and Data Integrity Assessment 9 4 2 15

AUDIT-04 Dec-06 Education Grant 3 3 - 6AUDIT-05 Dec-06 GS/OAS Policy on Overhead Cost 1 3 - 4AUDIT-06 IN DRAFT SG-TRD/008 CARANA Project 1 - - 1AUDIT-07 IN DRAFT SEDI Foreign Trade Information System 3 - - 3AUDIT-08 IN DRAFT Project Number SG-TRD/002 Technical

Assistance FTAA- - - 0

AUDIT-09 IN DRAFT Overhead for Administration and Management Project Number SG-TRD/011

1 - - 1

AUDIT-10 IN DRAFT CPR Mechanism 6 2 - 8AUDIT-11 IN DRAFT GS/OAS Office in Antigua and Barbuda 3 2 - 5AUDIT-12 IN DRAFT GS/OAS Office in Barbados 2 1 - 3AUDIT-13 IN DRAFT Secretariat of the Inter-American Children’s

Institute4 - - 4

INV-01 May-06 2005 Expenditures Related to the Scholarship Program

7 4 - 11

INV-02 Dec-06 Fraudulent Transactions Processed in the GS/OAS Office in Honduras

4 1 - 5

INV-03 IN DRAFT Jamaica: Supporting the Development of a Nutraceutical Industry

- - - 0

INV-04 IN DRAFT Honduras: Let’s Save the First Grade - - - 0INV-05 IN DRAFT Mexico: Pedagogical Supports for the Integration

of Handicapped Minors from 6 Years to the Regular School

- - - 0

INV-06 IN DRAFT Nicaragua: Initiative for the Development of the Technical-Pedagogical Capacity in the Management of Education and the Local Development

- - - 0

EVAL-01 Jul-06 Staffing Needs of the Leo S. Rowe Pan American Fund

3 - - 3

50 23 3 76

Summary of OIG Reports and Recommendations for 2006

Recommendations

TOTAL

Report Number Date Report Title

The following table outlines the work performed by OIG in 2006 and the recommendations for each report by risk

level.


- 30 -

have not been reviewed in some time. This is

consistent with a recommendation made by the

Board in 2002. For 2007, nine of the 15 audits

planned (60%) relate to OAS Country Offices.

OIG often gets special requests for audits or

investigations that must be performed. Sometimes,

due to limited staffing, other ongoing work will be

delayed to address these special requests.

In order to enhance the effectiveness of the

internal control evaluations performed by OIG and

the procedures performed by the financial statement

auditors, OIG coordinates its activities with those of

the Board and the independent financial statement

auditors selected by the Board and OAS

management. The Board believes that this process is

generally working effectively.

The Board supports and agrees with the OIG’s

planned audit activities for 2007. The Board

encourages OIG to continue to focus its limited

resources on areas with a high degree of risk and/or

those with the highest potential for increasing

efficiency, economy, and effectiveness within OAS.

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CHAPTER 4 COMMENTS RELATING TO OTHER ISSUES

EXTERNAL FINANCIAL STATEMENT AUDITOR

The Board is authorized to use, and has traditionally

used, the services of reputable firms of auditors to

perform audits of the financial statements of

OAS. The current contracts with the two firms (SBC

and E&Y) that currently audit all of the financial

statements of the significant funds and entities man-

aged by GS/OAS conclude once the audits of the

2006 financial statements are completed. GS/OAS

administers the contracting process. However, the

Board of External Auditors oversees the process to

ensure it is performed in an appropriate manner.

GS/OAS makes a recommendation to the Board

related to the most appropriate contractor. The

Board will review this recommendation and make the

final determination. This contracting process needs

to be started as soon as possible to ensure that the

2007 audits are completed in a timely manner.

For at least the past three years, the Pension

Fund used a different auditor than the rest of the

OAS entities. In the course of its recommendation

process, GS/OAS should consider any advantages or

disadvantages of having all of the audits

performed by the same auditor. The Board

understands that the Pension Fund has certain

unique requirements that may need to be addressed.

Therefore, GS/OAS should work with the Pension

Fund, to ensure that OAS’ request for proposal in-

cludes all requirements pertinent to the Pension

Fund.

4.1 The Board recommends that GS/OAS begin the

process to issue a request for proposal for the

2007 financial statement audits. GS/OAS

should develop an appropriate process to

ensure that the final choice of contractor can

be made as early as possible but not later than

July 2007. This request should cover all

financial statements discussed in the Board’s

report and should include specific requirements

related to the Pension Fund audit.

NOMINATION AND SELECTION OF NEW MEMBERS TO THE BOARD OF EXTERNAL AUDITORS

The Board of External Auditors is composed of

three Members, from different Member states, each

of whom is a high-ranking official that has

responsibility for examining accounts related to

public administration. Each Member state has the

right to nominate a candidate for membership on

the Board.

The members of the Board of External Auditors

are elected by the General Assembly for a

three-year term of office. Normally, the General

Assembly elects one new member each year. In

2003, the General Assembly did not elect a new

member of the Board, so in 2004 the General

Assembly elected two new members for three-year

terms ending December 31, 2007.

As a result, the General Assembly will again

need to elect two new Board Members during its

meeting in 2007. To preserve the historical

practice of having one member complete a term

each year, the Board believes the General

Assembly should elect in 2007 one member for a

two-year term and one member for a three-year

term. The Board believes that GS/OAS should

ensure that Member states are promptly made

aware of this requirement so that they have time

to nominate candidates.

4.2 The Board recommends that GS/OAS take

prompt action to ensure that Member states

are aware of the need to fill two positions on

The Board of External Auditors is responsible for overseeing an annual examination of the accounts of the General Secretariat. During its annual meeting, the Board identified issues related to the following: External financial statement auditor Nomination and selection of the new members to the Board of External Auditors


- 32 -

the Board of External Auditors in 2007. Member

states should be encouraged to submit candi-

dates for consideration of the General Assembly.

4.3 The Board recommends that the General

Assembly elect two new members to the Board

of External Auditors in 2007, one of whom

should be elected for a two-year term and the

other should be elected for a three-year term.

General Secretariat


- 33 -

SECTION II FINANCIAL STATEMENTS OF THE ORGANIZATION OF AMERICAN STATES (OAS)

Management Discussion and Analysis 35 Responsibility for Financial Statements 43 Chapter 5 Regular, Voluntary and Specific Funds of the OAS 45 Chapter 6 Leo S. Rowe Pan American 95 Chapter 7 Rowe Memorial Benefit Fund 103 Chapter 8 OAS Medical Benefits Trust Fund 111 Chapter 9 Secretariat for Political Affairs 121

Main Building Simon Bolivar Room


- 34 -



- 35 -

Budget Execution of the 2006 Regular Fund Program-Budget Budget Execution and Quota Payments Regular Fund Financial Position Contributions to Specific Funds

Pledges to FEMCIDI Indirect Cost Recovery (ICR) from Specific Funds Internationally-recognized Accounting Standards Financial Management Framework (FMF)

MANAGEMENT DISCUSSION AND ANALYSIS

Content This overview is designed to provide readers with a view of the Organization’s financial results and certain factors that may affect it in the future. The information presented within this discussion is organized as follows:

BUDGET EXECUTION OF THE 2006 REGULAR FUND PROGRAM-BUDGET

Approved Levels

At the thirty-fifth Regular Session of the General

Assembly, the General Secretariat was authorized,

pursuant to Resolution AG/RES. 2157 (XXXV-O/05),

to execute $76,275.5 thousand in Regular Fund

Program-Budget activities. The table below illustrates

approved appropriations and sources of financing for

the fiscal period corresponding to January 1 through

December 31, 2006:

This level was subsequently raised by the Permanent

Council through a supplementary appropriation of

$5,222.2 thousand approved for a modified appro-

priation of $81,497.7 thousand.

Budgetary Execution *

Budget execution (expenditures and obligations) as

of December 31, 2006 reached $78,431.6 thousand,

or 96.2%, of the total Modified Appropriation of

$81,497.7 thousand. The total unobligated

appropriation as of December 31, 2006 is $3,066.1

thousand. From this balance, the governing

bodies have granted special authorization to defer

the execution of $2,976.4 thousand corresponding

to subprograms 31E (Fellowships) and 21C (OAS

Conferences), passed January 1, 2007. This brings

the total of unobligated appropriation to $89.7

thousand, or 0.1% of the net appropriations for

2006, excluding those authorized by the governing

bodies.

Figure 1 below presents budgetary execution and

the unobligated appropriation segregated by person-

nel and non-personnel as of December 31, 2006, fol-

lowed by detailed information of non-personnel budg-

etary execution (Figure 2). 2006 Approved Appropriations and Financing(in thousands)

AppropriationsPersonnel 49,140.4$ Non-personnel 27,135.1

76,275.5$

Sources of FinancingQuota Assessment 73,727.1$ Administrative and Technical Support 1,180.0 Other Income 1,368.4

76,275.5$

Figure 1: Budgetary Execution by Category of Expenditure

(in thousands)

Personnel (100% executed)

Non-Personnel (90.6% executed)

Non-Personnel (Unobligated Appropriation)

Figure 2: Break-down of Non-Personnel Budgetary Execution

(in thousands)

$29,398.7 36.1%

$3,066.1 3.7%

$49,032.9 60.2%

7,777.0

5,705.1

4,109.2

2,971.4

1,776.8 1,558.9

564.9

4,935.4

Contr

acts

Build

ing

Mai

nte

nan

ce

Fello

wsh

ips

Non-

recu

rren

tPer

sonnel

Tra

vel

Equip

men

t &

Supplie

s

Docu

men

ts

Oth

er C

ost

s

* Does not include activity related to FONDEM, Americas Magazine nor the Extraordinary General Assembly.


- 36 -

BUDGET EXECUTION AND QUOTA PAYMENTS

Figure 3 below compares budgetary execution

versus quota payment receipts (current and arrears)

for the period January 1, 2006 to December 31,

2006:

Summary of Quota Payments

Receipt of Quota Payments to the Regular Fund

(current and arrears) has increased by nearly 15% in

the past four years. Payment by Member states of

prior-year arrears has increased significantly,

reducing the arrears to the lowest levels in recent

years. Notwithstanding improved payments of

arrears, payments of current-year quotas continues

to be below the assessed level.

As seen in Figure 4 on the next column, Quota

Payments of quotas to the Regular Fund for

current-year assessments and prior-year balances

increased from $67.1 million in 2004 to $76.3 million

in 2005 (nearly 14%); and to $79.9 million for 2006

(an additional 5%). In 2004, there was a $21.1

million gap between Quota Receivables and Quota

Payments. For 2006, this gap was reduced to $12.4

million, a 41% improvement in Quota Payments by

Member states. This improvement is primarily due to

payments of quotas in arrears.

As seen in Figure 5 below, payments for current-year

quota assessments have modestly improved in 2005

and 2006 by 2% and 4%, respectively, as compared

to 2004. Nevertheless, annual payments of

current-year quota assessments reach approximately

89%, on average. The 11% gap has been commonly

filled through the payment of arrears. In the event

that arrears were not collected, this gap would have

to be covered through the Reserve Subfund.

Significant improvements have occurred in the

payment of quotas in arrears as seen in Figure 6 on

the next page. During 2005, Member states paid

$12.3 million in arrears, a substantial increase of

$8.1 million compared to the $4.2 million paid in

2004. In 2006, the effect was even greater, when

Member states paid $14.3 million in arrears. This

represents an increase of approximately 241% for

2004 payments for prior-year balances. This outcome

in 2006 was primarily attributed to payments of $7.1

million from Argentina, $3.3 million from Brazil, $2.4

Figure 4: Quota Payments (current and arrears)(in millions)

94.9

88.283.8

92.3

69.767.1

76.379.9

2003 2004 2005 2006

Quota Receivables Quota Payments

Figure 3: 2006 Budgetary Execution vs Quota Payment Receipts(in millions)

ExpendituresObligations2006 Quota Payment Receipts (current and arrears)

65.0

61.2

61.1

58.5

46.846.5

45.2

36.1

17.5

3.42.6

79.9

-

10.0

20.0

30.0

40.0

50.0

60.0

70.0

80.0

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Modified Appropriation of $81.5

60.2

65.669.4

71.6 72.9 74.0 74.1 75.4 75.9 77.3

78.4

67.1

Figure 5: Quota Assessment versus Quota Payments(in millions)

73.773.7 73.7 73.7

65.6

64.062.9

69.1

2003 2004 2005 2006

Quota Assestment Quota Payments


- 37 -

from Venezuela, $0.7 million from the Dominican

Republic and $0.3 million from Uruguay.

REGULAR FUND FINANCIAL POSITION

Through December 31, 2006, the net change of the

Regular Fund resulted in a $3.7 million positive

balance in operating activities. As shown in the

figure below, the net change of $3.7 million, together

with 2006 beginning balance of $10.1 million, yielded

a positive Fund Balance of $13.8 million for 2006.

This $13.8 million Fund Balance is divided in two

categories, to take into consideration the governing

bodies’ decision to defer the execution of $2.9 million

in Subprogram 31E – Human Development Fund

Committee (Fellowships), pending joint approval to

resume from the Permanent Council and

CEPCIDI. This splits the Fund Balance in Restricted

Balance for Fellowships ($2.9 million) and

Unrestricted Balance ($10.9 million) at year end.

CONTRIBUTIONS TO SPECIFIC FUNDS

As defined by the General Standards that Govern the

Operations of the General Secretariat, “Specific funds

are made up of special contributions, including those

received without purposes and limitations specified

by the donor, from Member States and permanent

observer states of the Organization and from other

member states of the United Nations, as well as from

individuals or public or private institutions, whether

national or international for the execution and or

strengthening of development cooperation activities

or programs of the General Secretariat and other

organs and entities of the Organization in accordance

with agreements and contracts entered into by the

General Secretariat in exercise of the powers

conferred under the Charter.”

The following analysis includes contributions

received by the former Inter-American Agency for

Cooperation and Development (IACD), and

previously not reported as part of the General

Secretariat’s Funds as explained in the Notes to the

Combining Financial Statements on page 51.

Overall Contributions

As detailed in Figure 8 below, contributions to

Specific Funds amounted to a net of $59.7 million in

2006 compared to $65 million during the year 2005,

decreasing by $5.3 million, or 8.2%. Notwithstand-

ing the recent decrease in contributions to Specific

Funds, the overall trend continues to be upward since

2002 and before, closing the gap with the Regular

Fund.

Figure 6: Quota in Arrears versus Prior Years Quota Payments(in millions)

21.2

14.5

10.1

18.6

0.6

4.2

12.314.3

2003 2004 2005 2006

Quota in Arrears Prior Years Quota Payments

Figure 7: Increases, Decreases, Net Change and Fund Balance(in millions)

a) Includes a restricted balance of $3.0 million for Fellowships.

71.976.3

19.1

68.3

(11.6)

7.5

77.2

2.610.1

80.3

3.7

13.8

(4.4)

79.979.8 84.0

Increases Decreases Net Change Fund Balance

2003

2004

2005

2006

a

Figure 8: Regular Fund versus Specific Fund Contributions

(in millions)

a) Does not include pass-through funds from the Government of Mexico to finance Specialized Conferences ($9.9M in 2003 and $31.7M in 2004), as well as to establish the Mexican Fund for Cooperation with Latin America and the Caribbean ($10.5M in 2004).

b) Includes $4.9M in Unprogrammed Funds for Cooperation from the United States.

c) Does not include pledges to FEMCIDI from the United States ($4.7M) and Mexico ($0.3M). In addition, it does not include $2M for the Mexican Fund for Cooperation with Latin America and the Caribbean.

$76.0 $76.0 $76.6 $76.6

$63.1$68.6

$65.0$59.7

$81.5

$47.2

2002 2003 2004 2005 2006

Regular Fund Program-Budget

Specific Fund Contributions

ac

ab


- 38 -

As shown on Table 1 below, the major contributor to Specific Funds during 2006 was the United States with $11.4

million (19.2% of total contributions), followed closely by Canada and Spain. From the $59.7 million net

contributions, 50.9% of contributions to Specific Funds were received from Member states, 31.9% from Permanent

Observers and the remaining 17.2% from other donors. As detailed in Figure 9 below, Member states oriented more

than half of their contributions to programs managed by areas under Chapter 5—Secretariat for Multidimensional

Security (eg. CICTE, CICAD and Demining Programs) and Chapter 7—Executive Secretariat for Integral Development

(eg. Development Programs), while Observers oriented more than half of their contributions to Chapter 6—

Secretariat for Political Affairs (eg. Democracy and Governance Programs).

Table 1: Top 15 donors to Specific Funds during 2006(in thousands)

Member states Observers Others TOTAL %

United States 11,490.8$ -$ -$ 11,490.8$ a 19.2%Canada 11,443.8 - - 11,443.8 19.2%Spain - 7,264.0 - 7,264.0 12.2%Sweden - 6,766.4 - 6,766.4 11.3%United Nations - - 3,741.7 3,741.7 6.3%Norway - 1,765.1 - 1,765.1 3.0%World Bank - - 1,442.9 1,442.9 2.4%Mexico 1,293.1 - - 1,293.1 b 2.2%Honduras 1,197.0 - - 1,197.0 2.0%I-A Development Bank - - 1,190.3 1,190.3 2.0%Brazil 1,032.6 - - 1,032.6 1.7%Argentina 1,012.5 - - 1,012.5 1.7%European Union - 1,003.7 - 1,003.7 1.7%International Organization for Migration - - 987.5 987.5 1.7%Multiple Funding Sources & Others 2,898.4 2,277.2 2,925.6 8,101.2 13.6%

TOTAL 30,368.2$ 19,076.4$ 10,288.0$ 59,732.6$ 100.0%

Figure 9: 2006 contributions to Specific Funds by Chapter(in thousands)

Legend:Ch 1 - Secretary General Ch 6 - Secretariat for Political AffairsCh 2 - Assistant Secretary General Ch 7 - Executive Secretariat for Integral DevelopmentCh 3 - Autonomous and/or Decentralized Entities Unp. - UnprogrammedCh 5 - Secretariat for Mulltidimensional Security

a) Does not include $4.7M in pledges from the United States to FEMCIDI.

b) Does not include $0.3M in pledges from Mexico to FEMCIDI nor $2M for the Mexican Fund for Cooperation with Latin America and the Caribbean.

Member states (50.9% of contributions)

Ch 5 $8,663.3

29%

Ch 7 $7,431.0

24%

Ch 2 $6,023.5

20%

Ch 6 $4,492.4

15%

Other $3,758.0

12%

Observers (31.9% of contributions)

Ch 5 $4,377.5

23%

Unp. $3,306.7

17%

Other $511.0

3%

Ch 3 $738.5

4%Ch 6

$10,142.7 53%

Others (17.2% of contributions)

Ch 7 $4,513.5

43%

Ch 6 $3,885.4

38%

Ch 2 $1,124.3

11%

Ch 1 $368.7

4%Other $396.1

4%

a, b


- 39 -

PLEDGES TO THE SPECIAL MULTILATERAL FUND OF THE INTER-AMERICAN COUNCIL FOR INTEGRAL DEVELOPMENT (FEMCIDI)

The Special Multilateral Fund of the Inter-American

Council for Integral Development (FEMCIDI) is the

Fund established by the Member states to contribute

to the financing of national and multilateral

cooperation programs, projects and activities which

are carried out in the framework of the Strategic Plan

for Partnership Development. FEMCIDI is made up of

voluntary contributions from Member states and

other sources. The Member states may assign their

voluntary pledges to the Integral Development

Account and/or to one of various Sectoral Accounts.

Such distribution is established by each contributing

Member state, within the established deadlines.

The Executive Secretariat for Integral

Development (SEDI) is responsible for administering

FEMCIDI resources. It coordinates the activities

related to the receipt, selection, and awarding of

projects financed by FEMCIDI. The resources of

FEMCIDI finance a) technical meetings, seminars,

workshops which contribute to the Inter-American

Dialogue and the partnership for development

b) partnership for development activities carried out

under the Strategic Plan c) the technical supervision

and administrative support of up to fifteen percent of

the total net amount of programs funded by FEMCIDI

for the fiscal period and d) special appropriations,

expressly authorized by CEPCIDI, to deal with

situations or activities unforeseen in the

programming of partnership for the development

activities.

Major contributors to FEMCIDI have been the

United States, Canada and Mexico. As shown on

Figure 10, contributions to FEMCIDI for 2005 and

2006 were significantly lower. For both years,

Canada has redirected their pledges towards Specific

Fund programs rather than to FEMCIDI. These

programs, under the direction of SEDI, are for areas

of development policy and multilateral/multinational

programming. For 2005, the United States did not

make a pledge to FEMCIDI.

As detailed in Figure 11 below, over half of FEMCIDI’s

execution during 2006 was directed towards

Education and Scientific Development, Exchange and

Transfer of Technology.

Figure 10: Pledges to FEMCIDI

(in thousands)

1,046.0 972.4 974.9 1,070.1 930.6

750.0 749.9 499.9 350.0

1,248.0 1,333.81,491.2

$5,100.0 $5,100.0$4,900.0

200.0

$4,702.5

8,144.0 8,156.17,866.0

5,983.1

1,270.1

2002 2003 2004 2005 2006

United States

Canada

Mexico

Others

Total Pledges

Figure 11: 2006 FEMCIDI Execution by Sectoral Account

(in thousands)

Education $1,088.1

30%

Sustainable Development

and Environment

$270.4 7%

Other $921.0

25%

Social Development and Creation of Productive Employment

$547.4 15%

Scientific Development, Exchange and

Transfer of Technology

$837.3 23%


- 40 -

INDIRECT COST RECOVERY (ICR) FROM SPECIFIC FUNDS

Internationally accepted accounting practices

establishes fiduciary responsibility on the Treasurer

of a multilateral organization to ensure that budgets

are financially viable and sustainable, that funds are

used for their intended purpose, and that the

Organization has the capacity to fulfill its obligations

to Member states and its donors.

In the execution of Specific Funds, the

Organization incurs indirect costs incurred that,

although necessary, cannot be easily attributed to a

particular project or program. Some of these costs

include: setup and management of accounts,

financial reporting, procurement of goods and

services, internal and external audit coordination,

and others.

During 2006, Management and Member states

spent valuable amounts of effort towards the revision

of the current ICR policy. Although not finalized at

year end, a broad consensus had been reached on

accepting that it is critical for the Organization to

have accurate information regarding the costs

associated with managing Specific Fund

contributions and that the Organization should

partially recover indirect costs. A clear and

transparent ICR policy will help ensure sound

financial management decisions in the future, and

will enable the Organization to provide increased

accountability to stakeholders.

INTERNATIONALLY-RECOGNIZED ACCOUNTING STANDARDS

The financial statements of the Regular and Specific

Funds are prepared on the basis of the Budgetary

and Financial Rules of the OAS and applicable

General Standards. These rules were adopted

decades ago at a time when international accounting

standards for the public sector did not exist. As a

result, the OAS follows accounting principles and

financial statement presentation that differ

significantly from generally accepted accounting

principles. There are numerous negative implications

in using internally developed accounting standards,

such as: i) results in financial reporting that do not

reflect the true financial position of the Organization

since certain material assets and liabilities are not

accrued under these standards; ii) hampers the

ability for comparability as Organization’s donors

cannot compare OAS’ results to that of similar

organizations; iii) does not allow the OAS to keep

pace with best accounting practices in use by other

international organizations; and, iv) does not support

the results-based management framework to which

the Organization is committed.

Since the Organization’s adoption of its own

t a i l o r ed a c coun t i ng r u l e s i n 1976 ,

internationally-recognized accounting standards such

as International Public Sector Accounting Standards

(IPSAS) were developed for governments,

government entities and the public sector. IPSAS,

which are a set of high-quality, independently

developed accounting standards, require full-accrual

basis of accounting and is considered the best

practice. IPSAS include detailed requirements and

guidance that provide considerable support for

financial statement consistency and comparability.

They are the only international accounting standards

applicable to the public sector as well as national,

regional and local government.

The Board of External Auditors has consistently

recommended that the OAS revisit its accounting

principles and practices in order to bring the

Organization in-line with best practices of the public

sector financial accounting and reporting. As of March

2006, over 40 countries, including the governments

of some Member states and Permanent Observer

countries have adopted or are in the process of

adopting IPSAS as their basis of accounting. United

Nations system organizations will adopt IPSAS by

2010. International Organizations such as the

Organization for Economic Cooperation and Develop-

ment (OECD), the European Commission (EC), and

North Atlantic Treaty Organization (NATO) have

adopted IPSAS and public sector financial institutions

such as the World Bank apply International


- 41 -

Accounting Standards/International Financial

Reporting Standards as required by IPSAS.

Management believes that the Organization’s

adoption of independently developed, widely

accepted and internationally recognized standards

such as IPSAS will improve the consistency and

comparability of OAS’ results with other international

institutions; will result in financial reporting that

reflects the true financial position of the

Organization; and, will enhance transparency and

decision-making at all levels of the Organization.

During 2007, management will evaluate the

organizat ional impact of adopting an

internationally-recognized set of accounting

standards will seek approval from Member states to

move forward with the adoption of these standards

and transition plan. The goal is to fully adopt these

standards by the year 2010.

FINANCIAL MANAGEMENT FRAMEWORK (FMF)

A Financial Management Framework (FMF) for all

dependencies of the General Secretariat is now under

development. The FMF is intended to facilitate a

more effective budget process and improve the

management of the Organization’s assets. The

development of the FMF will also clarify and establish

roles, responsibilities and accountabilities of key

personnel involved in the financial management of

OAS resources.

The FMF will facilitate the development of

comprehensive financial guidelines and Service Level

Agreements (SLAs) between the Secretariat for

Administration and Finance (SAF) and each of the

major functional areas of the General Secretariat.

The SLAs will foster best practices at the OAS,

through improvements on resource allocation,

resource management and service delivery.

The FMF will be continuously reviewed to:

i) ensure compliance with OAS statutes and

regulatory requirements; ii) provide improved

accountability to Member states and donors;

iii) ensure discipline in financial management

throughout the Organization; iv) encourage effective

resource allocation; v) assure its easiness to

understand and work; vi) maintain central

administration intervention to a minimum; and, vii)

allow flexibility and facilitate innovation.

Development and issuance of individual

components and toolkits of the FMF will take place

during 2007 in close coordination with functional

areas of the Organization. Some components and

toolkits of the FMF have already been issued and

developed. Key components and toolkits of the FMF

planned for 2007-08 include:

1. Financial Handbook for Specific Fund

Agreements. The handbook includes a summarized

version and highlights of financial clauses included in

OAS financial legislation. Its main objective is to

promote a transparent mechanism by which

stakeholders are aware of their responsibilities in

terms of project delivery, financial compliance/

certification and reporting.

2. Donor Framework Agreements. Framework

Agreements are used to establish strategic

relationships with donors over a long period of time.

These agreements should encourage donors to

establish large multi-year framework agreements for

the OAS to draw upon, and avoid hundreds of

contribution agreements which impose a heavy

administrative burden on both OAS and donors.

3. Revised Indirect Cost Recovery (ICR) Policy.

The OAS is funded with multiple sources requiring

efficiency, effective record-keeping, and an

environment of transparency and accountability. A

sound cost-recovery policy will promote transparency

and reduce cross-subsidization among projects and/

or Funds.

4. Code of Ethics for SAF Personnel. The Code

establishes the fundamental principles of professional

ethics for personnel within the SAF and provides a

conceptual framework for applying those principles.

The conceptual framework provides guidance on

fundamental ethical principles. Personnel within the

SAF are required to apply this conceptual framework

to identify threats to compliance with the

fundamental principles, to evaluate their significance


- 42 -

and, if such threats are other than clearly

insignificant, to apply safeguards to eliminate them

or reduce them to an acceptable level such that

compliance with the fundamental principles is not

compromised.

5. Financial Risk Management Policy. This policy

will allow for the identification and management of

threats that could severely impact the Organization,

such as an unexpected shortage of liquidity to meet

short-term obligations or unanticipated gaps in the

internal control system.

SAF / April 2007



- 43 -

RESPONSIBILITY FOR FINANCIAL STATEMENTS

The General Assembly approved the administration of

the funds under its purview, to the General

Secretariat and the Executive Secretariat For

Integral Development (SEDI), and granted

autonomy to certain organizations, agencies and/or

entities.

During the years 2006 and 2005, the

administration of the OAS entities contained in this

report was divided as follows: the General Secretariat

was responsible for financial administration of the

Regular Fund and its related specific projects. The

SEDI was responsible for the financial administration

of Special Multilateral of the Inter-American Council

Fund for Integral Development (FEMCIDI) funds and

its related specific projects. The Leo S. Rowe Pan

American Fund was under the administrative

responsibility of SEDI and its treasury was under the

General Secretariat. The Inter-American Defense

Board received contributions from OAS but operated

administratively as an autonomous entity. The

Retirement and Pension Fund conducts a separate

independent audit which is included in this

publication under Section IV.

According to the separation of administrative

responsibility mentioned above, the annual audit

book for year 2006 is divided into four sections:

Section I relates to the comments and

recommendations by the Board of External Auditors

to improve operating procedures and internal

controls; Section II incorporates the financial

statements of the funds administered by the General

Secretariat; Section III incorporates the financial

statements of entities related to OAS that operate

administratively autonomous; and Section IV reflects

the financial statements of the Retirement and

Pension Fund.

As reflected in Section II, the General Secretariat

has prepared and is responsible for the integrity of

the financial data included in the accompanying

financial statements. The statements have been

prepared in conformity with accounting practices

prescribed by the Budgetary and Financial Rules of

the Organization, which include the financially

oriented General Standards to Govern the

Operations of the General Secretariat and other

provisions approved by the General Assembly. The

accounting practices utilized by the General

Secretariat differ in certain respects from accounting

principles generally accepted in the United States of

America customarily applied in the presentation of

financial statements. A description of the significant

differences with the accounting principles generally

accepted in the United States of America is set forth

in Note 2 to the combining financial statements.

The General Secretariat maintains an accounting

system and related controls to provide reasonable

assurance that financial records are reliable for

preparing financial statements. The accounting

system includes internal controls to provide

assurance that proper procedures and methods of

operations are used to implement plans, policies and

directives of the General Secretariat.

In addition, the Board of External Auditors,

consisting of three members elected by the General

Assembly, is authorized to audit all accounts, funds,

and operations of the Organization. The Board of

External Auditors has engaged the services of the

independent accounting firm SB & Company, LLC to

audit the financial statements. SB & Company’s

auditing procedures include a review of internal

controls and selected tests of transactions and

records. These auditing procedures are intended to

provide a reasonable level of assurance that the

financial statements are fairly stated in all material

respects. The Board periodically meets with the

independent auditors, officials of the General

Secretariat, and internal auditors to review and

evaluate accounting, auditing and financial reporting

activities and responsibilities. The Board of External

Auditors, the independent auditors, as well as the

internal auditors, have unlimited access to all records


- 44 -

maintained by the General Secretariat. For the Leo

S. Rowe Pan American Fund (Rowe Fund), the

General Secretariat acts as its Treasurer and in that

capacity has prepared those financial statements,

and is responsible for the integrity of the data

contained therein.

However, the Rowe Fund is administratively

under the SEDI, and accordingly, the SEDI is

responsible for all operational aspects of the Rowe

Fund Technical Secretariat.

Main Building “Peace Roots” Mural


- 45 -

CHAPTER 5 REGULAR, VOLUNTARY AND SPECIFIC FUNDS OF THE ORGANIZATION OF AMERICAN STATES

COMBINING FINANCIAL STATEMENTS

Exhibit 1 Combining Statement of Assets, Liabilities and Fund Balances Exhibit 2 Combining Statement of Changes in Fund Balances

49

50

INDEPENDENT PUBLIC ACCOUNTANTS’ REPORT

NOTES TO COMBINING FINANCIAL STATEMENTS

1. Organization and Combining Financial Statements 2. Accounting Principles 3. Use of Estimates 4. Foreign Currencies 5. Equity in OAS Treasury Fund 6. Fixed Assets 7. Accountable Advances 8. Contributions to Specific Funds 9. Tax Reimbursements 10. Mortgage Liability 11. Leases 12. Retirement Plans 13. Post Employment Health Care and Life Insurance Benefits 14. Contingencies 15. Fellowships 16. Grants

51 52 54 54 54 55 55 56 57 57 57 58 58 58 58 59

SCHEDULES TO COMBINING FINANCIAL STATEMENTS

Schedule 1 Regular Fund—Statement of Quota Assessments, Collections and Balances Schedule 2 FEMCIDI—Statement of Pledges, Payments and Balances Schedule 3 Regular Fund—Summary of Appropriations Schedule 4 Regular Fund—Summary of Disposition of Appropriations Schedule 5 FEMCIDI—Summary of Appropriations Schedule 6 Specific Funds—Statements of Changes in Fund Balances Schedule 7 Service, Designated and Tax Funds— Statements of Changes in Fund Balances

61

62

63

63

64

65

87

REPORT OF INDEPENDENT PUBLIC ACCOUNTANT ON COMPLIANCE

47

51

61

89

49


- 46 -



- 47 -


The Board of External Auditors Organization of American States

We have audited the accompanying combining statement of assets, liabilities and fund balances of the Organization of American States, (the Organization), as of December 31, 2006 and the related combin-ing statement of changes in fund balances for the year then ended. These combining financial statements are the responsibility of the Organization’s management. Our responsibility is to express an opinion on these combining financial statements based on our audit. The 2005 combined comparative information has been derived from the Organization’s 2005 financial statements from the Organization’s; Regular and Spe-cific Funds, and the Inter American Agency for Cooperation and Development funds for Operations, FEM-CIDI, and Specific Funds and in our reports dated March 22, 2006, we expressed unqualified opinions on the respective financial statements of these funds. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the external auditing requirements prescribed in Chapter IX of the General Standards of the Organization of American States. Those standards require that we plan and perform the audit to ob-tain reasonable assurance about whether the combining financial statements are free of material misstate-ment. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the combining financial statements. An audit also includes assessing the accounting principles used and signifi-cant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. As described in Note 2, the Organization prepares its combining financial statements on the basis of accounting principles prescribed by the Budgetary and Financial Rules (which include the applicable fi-nancially-oriented General Standards adopted by the General Assembly of the Organization of American States), which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. In our opinion, the combining financial statements referred to above present fairly, in all material respects, the assets, liabilities and fund balances of the Organization as of December 31, 2006, and the changes in their fund balances for the year then ended on the basis of accounting described in Note 2.

200 International Circle • Suite 5500 • Hunt Valley • Maryland 21030 • P 410-584-0060 • F 410-584-0061


- 48 -

Our audit has been made primarily for the purpose of expressing an opinion on the 2006 combin-ing financial statements referred to in the first paragraph of this report taken as a whole. The accompanying information in the Management’s Discussion and Analysis and in Supplementary Schedules 1 through 7 is presented for the purposes of additional analysis and is not a required part of the basic financial statements. Such information has been subjected to the procedures applied in our audit of the basic combining financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic combining fi-nancial statements mentioned above taken as a whole.

Washington, DC March 23, 2007



- 49 -

OR

GA

NIZ

AT

ION

OF A

ME

RIC

AN

ST

AT

ES

The a

ccomp

anyin

g note

s for

m pa

rt of

the f

inan

cial s

tatem

ents

Co

mb

inin

g S

tate

men

t o

f A

ssets

, Lia

bilit

ies

an

d F

un

d B

ala

nce

As o

f Dec

embe

r 31,

200

6 w

ith c

ompa

rativ

e to

tals

for 2

005

(in th

ousa

nds)

Reg

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r F

un

dF

EM

CID

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ecif

ic F

un

ds

Serv

ice

Fu

nd

(A)

2006

2005

Ass

ets

Cas

h a

nd E

quity

in O

AS T

reas

ury

Fund

16,7

68

$

11,3

74

$

80,6

25

$

10,4

81

$

119,2

48

$

104,2

49

$

Def

erre

d c

harg

es r

elat

ed t

o fu

ture

yea

r's

appro

pri

ation

s6,7

69

-

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-

6,7

69

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Adva

nce

s to

em

plo

yees

and o

ther

rec

eiva

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s425

-

260

37

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Inve

stm

ent

in F

ixed

Ass

et F

und

57,8

16

-

-

-

57,8

16

59,2

82

Tota

l Ass

ets

81,7

78

$

11,3

74

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80,8

85

$

10,5

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$

184,5

55

$

175,7

02

$

Lia

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d F

un

d B

ala

nce

Unliq

uid

ated

oblig

atio

ns

1,7

92

$

17

$

11,2

01

$

3,1

57

$

16,1

67

$

19,3

85

$

Quota

s /

Pled

ges

colle

cted

in a

dva

nce

270

246

-

-

516

120

Am

ounts

to

be

charg

ed t

o fu

ture

yea

r's

appro

pri

ation

s6,7

69

-

-

-

6,7

69

7,2

01

Acc

ounts

paya

ble

and o

ther

lia

bili

ties

1,2

81

78

3,0

65

1,2

88

5,7

12

8,9

92

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me

- Tax

Equal

izat

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und

-

-

-

2,8

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Mor

tgag

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abili

ty23,8

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-

-

-

23,8

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24,2

35

T

otal

Lia

bili

ties

34,0

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341

14,2

66

7,2

55

55,8

64

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Fu

nd

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s:Res

tric

ted for

Fel

low

ship

s3,0

00

-

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3,0

00

1,5

52

Res

erve

subfu

nd

10,8

50

235

-

-

11,0

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8,6

46

Fund B

ala

nce

-

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66,6

19

3,1

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69,7

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Equaliz

ation

fund

-

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(4,3

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Oper

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ubfu

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nappro

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d

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10,7

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al F

und B

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ted for

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sset

s33,9

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-

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To

tal Lia

bilit

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d F

un

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ala

nce

81,7

78

$

11,3

74

$

80,8

85

$

10,5

18

$

184,5

55

$

175,7

02

$

(A)

Incl

udes

Tax

Equal

izat

ion F

und.

Exh

ibit

1

Com

bin

ing


- 50 -

OR

GA

NIZ

AT

ION

OF A

ME

RIC

AN

ST

AT

ES

The a

ccomp

anyin

g note

s for

m pa

rt of

the f

inan

cial s

tatem

ents

Co

mb

inin

g S

tate

men

t o

f C

han

ges

in F

un

d B

ala

nce

Yea

r end

ed D

ecem

ber 3

1, 2

006

with

com

para

tive

tota

ls fo

r 200

5(in

thou

sand

s)

Reg

ula

r F

un

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ds

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Fu

nd

s(A

)

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ion

of I

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rfu

nd

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ran

sact

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s20

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crease

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uota

s &

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dge

Colle

ctio

ns

79,8

55

$

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21

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-$

-$

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80,9

76

$

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48

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Less

pro

mpt

paym

ent

cred

its

(226)

-

-

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(226)

(309)

Contr

ibutions

-

-

66,7

36

16

-

66,7

52

65,0

13

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ibutions

to T

ax R

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47

(10,0

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219

(C)

(2,6

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me

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345

3,0

72

77

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4,0

36

3,4

47

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trative

Support

- V

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ry F

unds

214

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(214)

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(C)

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y Cen

tral

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tration

700

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-

2,0

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592

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tal

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eric

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ne

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iption

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er I

nco

me

& R

efunds

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-

3,6

83

(1,7

34)

4,3

35

(C)

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85

T

ota

l In

crea

ses

84,0

24

6,7

10

69,8

08

23,5

28

(14,1

75)

169,8

94

162,4

74

Decr

ease

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enditure

s &

Oblig

ations

78,4

32

3,4

16

57,9

88

11,5

33

(7,0

27)

144,3

41

(C)

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45

US R

eim

burs

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t Pa

ymen

t-

-

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6,8

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6,8

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nsf

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ut

& R

eturn

s1,4

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13

766

(7,1

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(C)

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men

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pia

tions

59

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1,6

92

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eric

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ne

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-

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-

-

349

332

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ota

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ase

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10

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01

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90

(14,1

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incr

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(d

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uri

ng

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od

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90

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nce

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inn

ing

of

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od

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ate

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60

8,4

33

(B)

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(1,0

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81,4

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nd

bala

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s, e

nd

of

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13,8

50

$

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33

$

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19

$

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63

$

-$

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65

$

80,7

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$

(A)

Incl

udes

Tax

Equal

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ion F

und.

(B)

Am

ount

was

res

tate

d in 2

006 (

prior

bal

ance

was

$7,7

56 t

housa

nd).

(C)

Com

bin

ing a

mount

excl

udes

inte

rfund t

ransa

ctio

ns.

Exh

ibit

2

Com

bin

ing

2006


- 51 -

1. ORGANIZATION AND COMBINING FINANCIAL STATEMENTS

The Charter of the Organization of American States

(OAS) was signed in Bogota in 1948 and amended by

the Protocol of Buenos Aires in 1967, by the

Protocol of Cartagena de Indias in 1985, by the

Protocol of Washington in 1992, and by the Protocol

of Managua in 1993. In this charter, OAS was

created as an international organization to achieve an

order of peace and justice, to promote solidarity, to

strengthen collaboration, and to defend their

sovereignty, territorial integrity, and independence.

The OAS is a regional agency, within the United

Nations. The OAS accomplishes its purposes by

means of a) the General Assembly, b) the Meeting of

Consultation of Ministers of Foreign Affairs, c) the

Councils, d) the Inter-American Juridical Committee,

e) the Inter-American Commission on Human Rights,

and f) the General Secretariat.

The General Secretariat is the central and

permanent organ of the OAS. To ensure observance

of limitations and restrictions placed on the use of

resources available to OAS, the accounts of OAS are

maintained in accordance with fund accounting

principles. Separate accounts are maintained for

each fund. The Combining financial statements of

the OAS include the financial statements of the Regu-

lar Operating Fund, The Special Multilateral Fund of

the Inter-American Council for Integral Development

(FEMCIDI), Specific Funds, and Service Funds,

including those of the former Inter-American Agency

for Cooperation and Development (IACD). The

separate financial reporting on the former IACD has

been eliminated in 2006 as a result of Executive

Order 05-13, Rev. 2, in which the Permanent Council

by Resolution CP/RES. 895 (1524/05), dated

December 16, 2005, restructured the General

Secretariat to include the former IACD as a

dependency and not a separate entity of the

Organization.

The financial position and changes in fund

balance of the Regular Fund, FEMCIDI, Specific Funds

and Service Funds are reflected in Exhibits 1 and 2

on a combining basis and all interfund activity have

been eliminated. Combining totals, including the

footnotes, for 2005 have been presented for

comparative purposes.

The Operating Subfund Unappropriated account

for SEDI is shown as part of the Service Funds. For

2006, this fund did not receive subsidies from OAS or

voluntary pledge contributions. The FEMCIDI

Reserve Subfund is a fund for unforeseen activities

that may arise during the course of the year. During

fiscal year 2005, OAS identified outstanding

commitments from years 2001 and 2002 related to

FEMCIDI that were improperly included in

unliquidated obligations as of December 31, 2005.

These unexpended remaining funds should have

lapsed in the December 31, 2005 financial

statements after the execution period, and increased

the fund balance available for reprogramming. As a

result, the fund balance as of December 31, 2005

has been restated by $677,258 to reflect the

deobligation of the unexpended resources.

In the accompanying Combining financial

statements, the funds administered by the General

Secretariat are grouped in the following categories,

according to their source of financing and purpose:

Regular Fund

Financed primarily by the assessment of quotas to

the Member states and contributions from certain

other OAS funds. The purpose of this fund is to

provide the General Secretariat with general

support as well as technical supervision and

administrative services to the programs. In addition

to the General Secretariat, the following organs,

specialized organizations, agencies and entities are

financed wholly or in part through budgetary

appropriations of the Regular Fund and are included

in the financial statements of the Regular Fund:

NOTES TO COMBINING FINANCIAL STATEMENTS


- 52 -

General Assembly Permanent Council of the OAS Inter-American Commission on Human Rights Inter-American Court on Human Rights Inter-American Commission of Women Inter-American Juridical Committee Inter-American Children’s Institute Inter-American Commission for Drug Abuse

Control Inter-American Telecommunications

Commission Inter-American Defense Board Executive Secretariat for Integral Development Pan American Development Foundation

The Special Multilateral Fund of the Inter-American Council for Integral Development (FEMCIDI)

Financed mainly by voluntary contributions of the

Member states to support the programs adopted by

the Council and approved by the General Assembly.

FEMCIDI finances the multilateral and national

cooperation programs, projects and activities of

Inter-American Council for Integral Development

(CIDI). FEMCIDI consists of the Integral

Development account and the following Sectoral

accounts:

Economic Diversification and Integration, Trade Liberalization and Market Access


Education Culture Scientific Development, and Exchange and

Transfer of Technology Strengthening of Democratic Institutions Sustainable Development and Environment Sustainable Development of Tourism

Specific Funds

Financed by grants or bequests for activities specified

by the donor, and any other contributions by national

or international, public or private entities, for

carrying out or strengthening specific activities or

programs of the General Secretariat. These funds

have been segregated for specific purposes and their

use is restricted through designation by the General

Assembly, the General Secretariat and/or the donor.

Service Funds

The OAS manages several activities identified as

Service Funds, which allows OAS to handle certain

administrative activities not directly related to donor

agreements or Trust Funds. Since 2005, OAS

segregated these funds from the Specific Funds’

financial statements to reflect the impact of those

Funds.

Other Entities and Specialized Organizations

The assets and liabilities as of December 31, 2006

and 2005, and the related income and expenses for

the years ended of the following organizations, which

are subject to separate budgetary control and

financial reporting, are not included within the

accompanying financial statements of OAS

(Exhibits 1 and 2):

Inter-American Indian Institute Inter-American Institute for Cooperation on

Agriculture * Inter-American Library Simon Bolivar * Leo S. Rowe Pan American Fund * Rowe Memorial Benefit Fund * OAS Medical Benefits Trust * Inter-American Defense Board * Pan-American Development Foundation * Pan American Health Organization Retirement and Pension Fund

2. ACCOUNTING PRINCIPLES

The accompanying Combining financial statements

have been prepared in accordance with the

Budgetary and Financial Rules of the OAS (Rules).

The Rules provide the basis for the accounting

principles applied in the preparation of the Combining

financial statements. The Rules were adopted to

meet budgetary and other requirements of OAS, and

as such result in accounting principles and a financial

statement display which vary in certain material

respects from accounting principles generally

accepted in the United States of America. OAS has

not quantified the impact of these differences on the

financial statements. The significant deviations are

listed on the following page.

* Recipients for cash and/or in kind contributions or administrative services from the Regular Fund.


- 53 -

A. The General Secretariat deems impractical to

evaluate the collectibility of assessed but

uncollected quotas; therefore, quotas and pledges

are included in the financial statements of the

various funds only to the extent collected.

Contributions from Member states and from other

interested parties for specific purposes are similarly

recorded at the time of collection.

B. Unliquidated obligations in certain funds

include amounts related to commitments to disburse

monies for the procurement of goods or services in

future periods. Such amounts represent liabilities to

third parties at the end of the respective periods and

are anticipated to be expended in the subsequent

year in the completion of a particular program or

activity. Unliquidated obligations in the Regular Fund

are de-obligated upon the expiration of the related

appropriation. Those de-obligated obligations are

recorded as other income in the accompanying

financial statements.

C. OAS provides certain benefits to its employees

that accrue to them during periods of employment

and are payable at various times during employment

or upon separation, whether voluntary or

involuntary. Costs for such employee benefits have

historically been recorded upon payment rather than

as such benefits accrue. The following table shows

these expenditures and obligations for the years

ended December 31, 2006 and 2005:

D. The General Assembly of the OAS adopts a

consolidated program budget which includes the

budgets for the Regular Fund. In the

c o m b i n i n g b u d g e t , t h e a m o u n t s

appropriated for substantially all approved career

personnel costs are included in the Regular Fund’s

budget. In addition, certain other administrative

costs benefiting all funds are included in the budget

of the Regular Fund. In lieu of allocating these costs

to various funds on a services-rendered basis, the

General Assembly has provided that the other funds

pay a contribution to the Regular Fund for

administrative and technical support. The amount of

the contribution may not bear a direct relationship to

the actual cost of the services provided to those

funds during the period.

E. The Statements of Assets, Liabilities and Fund

Balances of the Regular Fund include certain amounts

to be charged against future appropriations. These

expenditures are deferred as there is no approved

budgetary financing. This deferral does not relate to

the period in which the benefits accrue.

F. The Statements of Assets, Liabilities and Fund

Balance of the Regular Fund do not account for

unexpended advances i ssued in the

performance of certain OAS programs as they are

recorded as expenses (Note 7).

G. Contributions from Member states and other

interested parties in the form of use of facilities and

services are received for certain activities

administered by the General Secretariat. No amounts

are recorded in the accompanying combining

financial statements relating to the use of such

facilities or services in as much as the General

Secretariat currently does not have an objective

procedure to value these amounts.

H. A cash flow statement is not provided and

certain other provisions pertaining to accounting

principles generally accepted in the United States of

America related to financial statement display are not

applied. In addition, unrealized gains/(losses) on

investments are not included in income, and

investments are recorded at historical cost, not at

fair market value.

I. OAS has created revolving accounts (Service

2006 2005Home travel $ 180,440 $ 143,790

Repatriation of family and household goods upon separation

91,312 165,146

Separation indemnity and termination pay

2,622,142 1,093,258

Medical Benefits subsequent to separation

2,664,660 2,297,134

Total $5,558,554 $3,699,328

Unrecorded earned annual and special leave approximated $6,178,163 and $6,290,051, as of December 31, 2006 and 2005, respectively.


- 54 -

Funds) according to its Rules for the allocation of

common costs among the various OAS funds and

entities and other administrative activities that are

not necessarily donor related. The major purpose of

Service Funds is the identification of costs that

should be allocated to various GS/OAS dependencies

or to manage administrative activities. Those

GS/OAS entities to which the costs are allocated

recognize the amount as expenditures and a

reduction in cash, and the service fund recognizes

the related income and the expenditures to third

party vendors for 2006. Since 2005, OAS segregated

these funds within the Specific Funds financial

statements to reflect the impact of those Funds.

J. FEMCIDI pledges received in a fiscal year are

expended in the next fiscal year. Revenue is

recognized in the year it is received and credited to

the FEMCIDI sectoral accounts as instructed by the

contributing countries until project execution the

following fiscal year. This policy reflects the

provisions of the FEMCIDI statutes.

3. USE OF ESTIMATES

The preparation of combining financial statements in

accordance with the Rules requires management to

make estimates and assumptions that affect the

reported amounts of assets and liabilities,

disclosure of contingent assets and liabilities as of

the date of the financial statements and the

reported amounts of income and expenses during the

reporting period. Actual results could differ from

those estimates.

4. FOREIGN CURRENCIES

Certain income and expense transactions during

2006 and 2005 were in currencies other than the

United States dollar. These transactions have been

translated into United States dollar equivalents at

rates of exchange in effect at the time of the

transactions. Foreign currency assets included in the

accompanying combining financial statements,

consisting principally of cash and time deposits

amounting to approximately $1,491,000 and

$832,000 as of December 31, 2006 and 2005,

respectively, have been translated into the United

States dollar at the applicable exchange rates at the

time of the transactions. Certain currencies are

restricted as to convertibility and, therefore, must be

utilized in foreign local currency for OAS activities.

5. EQUITY IN OAS TREASURY FUND

All U.S. dollars available for use in carrying out the

activities of the various funds of the OAS are

consolidated in the OAS Treasury Fund. Each fund

administered by the General Secretariat maintains an

equity to the extent of its cash balance retained

therein. The General Secretariat administers the OAS

Treasury Fund, and amounts not immediately

required for operations are invested. Income earned

by the OAS Treasury Fund is added to the equity of

each fund in proportion to its balance.

The composition of the OAS Treasury Fund as of

December 31 is as follows:

OAS Treasury Fund

The Regular Fund is divided into two subfunds:

Operating Subfund and the Reserve Subfund.

The Operations Subfund

In accordance with the Regular Fund

Program-Budget, all income of the Regular Fund is

2006 2005Demand and Time Deposits, net of $576,000 and $967,000 representing checks not presented for payment as of December 31, 2006 and 2005, respectively.

$119,371,000 $104,886,000

Accrued Interest Receivable 87,000 59,000 Scheduled Disbursements (219,000) (126,000)Local Currency at National Offices 1,491,000 832,000

120,730,000 105,651,000

Less Equity of:Trust Funds (Rowe, Medical Benefits, Trust for the Americas)

1,501,000 1,413,000

Add:Petty Cash and Cash in Transit 19,000 11,000

Total $119,248,000 $104,249,000


- 55 -

credited to, and all obligations and expenditures are

charged to the Operating Subfund, except for those

amounts allocated to the Reserve Subfund or

Supplementary Appropriations.

The Reserve Subfund

The purpose of the Reserve Subfund is to ensure the

regular and continuous financial functioning of the

General Secretariat. The amount of this Subfund

shall be equivalent to 30 percent of the total

annual quotas of the Member states. Amounts in

excess of the 30 percent shall be available for any

purpose approved by the General Assembly. As of

December 31, 2006 and 2005, the total fund

balance was insufficient to provide 30 percent to this

balance.

Regular Fund Balances

Within the Reserve Subfund, $3 million has been

restricted for Supplementary Appropriations. The

purpose of the restricted balance is to reserve funds

to cover resolutions that have been approved but not

provided for in the Regular Fund Program-Budget as

of December 31, 2006 and 2005.

The following is the roll forward of the equity

accounts from December 31, 2005 to December 31,

2006:

6. FIXED ASSETS

The General Secretariat follows the practice of

charging to current fiscal period’s appropriations the

amount disbursed in acquiring real property,

equipment, and works of art and subsequently

capitalizing such acquisitions in a separate Fixed

Assets Fund. This practice allows the GS/OAS to

continue to reflect those expenditures for fixed

assets against the amounts appropriated for such

purposes while, at the same time, presenting them

as capitalized assets on the Statements of Assets,

Liabilities and Fund Balances. Only those assets

under direct control of the General Secretariat at its

headquarters, its offices in the Member states and

certain assets within the missions are included in the

financial statements.

Fixed assets are recorded at cost and depreciated

on a straight line basis over their estimated useful

lives. The composition of fixed assets as of December

31 is as follows:

OAS capitalized approximately $841,151 of

building costs associated with renovations to their

existing properties, the GSB Building, the Main

Building and the Museum as of December 31, 2006.

7. ACCOUNTABLE ADVANCES

In the performance of various activities, the

administrators of the various funds may deem

necessary to advance funds for conducting a program

or a specific event prior to the actual occurrence of

the expenses, such as activities in remote locations.

In the opinion of the administrators of the funds,

such action is necessary to assure the timely

performance of such activities. Recipients of

advances are required to submit an accounting or

suitable supporting documentation for the resulting

(in thousands)

UnappropriatedBalance as of 12/31/2005 $ - $ 8,608 $ 1,552 $ 35,035

Net increase during period - 2,242 1,448 -

Net increase (decrease) in fixed assets

- - - (1,109)

Balance as of 12/31/2006

$ - $ 10,850 $ 3,000 * $ 33,926

* $3,000 restricted to cover Fellowships 2006 appropriated to be executed in 2007 and in subsequent years, pursuant to AG/RES. 2257 (XXXVI-O/06).

Operating Subfund

Restricted for Fixed Assets

Reserve Subfund

Appropriated

AssetDepreciation Basis 2006 2005

Land N/A $ 5,491,305 $ 5,491,305

Buildings 50 years 61,864,333 61,523,712

Vehicles 5 years 3,833,132 3,913,812

Furniture 10 years 4,868,387 4,920,988

Technical Machinery and Equipment

5 years 13,091,614 12,921,067

Works of Art N/A 3,048,248 2,746,148

Collections N/A 1,350 1,350

92,198,369 91,518,382

Less: accumulated depreciation (34,382,835) (32,236,173)

Net Book Value as of December 31

$ 57,815,534 $ 59,282,209


- 56 -

expenditures in a form deemed adequate by the administrators of the funds and by the Department of Budgetary

and Financial Services. Advances of this nature are recorded as expenditures in the period in which funds are ad-

vanced.

8. CONTRIBUTIONS TO SPECIFIC FUNDS

Contributions by donor to Specific Funds during the year ended December 31, 2006, as reflected in Exhibits 1 and

2 of the accompanying combining financial statements, are as follows:

Member statesArgentina 1,012,468$ Bahamas 52,200 Barbados 25,713 Bolivia 72,679 Brazil 1,032,512 Canada 11,443,903 Chile 390,000 Colombia 560,943 Costa Rica 128,685 Dominica 13,500 Dominican Republic 427,735 Ecuador 250,305 El Salvador 117,317 Honduras 1,196,990 Jamaica 20,472 Mexico 3,594,486 Nicaragua 37,000 Panama 444,911 Peru 25,000 St. Lucia 43,261 Trinidad and Tobago 76,818 United States 16,193,345 Uruguay 15,000 Venezuela 196,850

Total Member states 37,372,093$ 56%

ObserversChina 200,000 Denmark 50,000 European Union 1,003,730 Finland 332,337 France 275,538 Germany 31,880 Greece 20,000 Italy 432,707 Japan 212,250 Korea 130,000 Netherlands 318,577 Norway 1,765,091 Qatar 10,000 Spain 7,264,076 Sweden 6,766,383 Thailand 10,000 Turkey 12,000 United Kingdom 241,900

Total Observers 19,076,469 29%

Non Member states and othersCONAE 222,160 I-A Development Bank 1,190,266 International Development Research Centre 269,404 International Organization for Migration 987,500 OSI Dev. Foundation 249,946 Renewable Energy and Energy Efficiency Partnership 137,162 United Nations 3,741,707 World Bank 1,442,913 690524Multiple Funding Sources & Others 2,046,810

Total non Member states and others 10,287,868 15%

Total contributions to Specific Funds 66,736,430$ 100%


- 57 -

9. TAX REIMBURSEMENTS

Tax reimbursements represent amounts paid to

certain employees of the General Secretariat of the

Organization of American States (GS/OAS) for

income taxes paid to their respective Member state.

The GS/OAS is responsible for reimbursement of

income taxes to qualified individuals. At the same

time, the Member states are responsible for

reimbursement to the GS/OAS for the amount

disbursed to the employee. The Regular Fund is

sometimes required to reimburse taxes to staff

members prior to receipt of payment by the Member

states.

10. MORTGAGE LIABILITY

Mortgage liability was incurred solely by the Regular

Fund under the following terms and conditions:

On October 24th, 2001, GS/OAS authorized Bank of

America N.A. (lender) the issuance and sale of up to

Twenty-Five Million Dollars ($25,000,000) in the

aggregate principal amount of The General

Secretariat of the Organization of American States

Taxable Variable Rate Demand Notes, Series A

(Demand notes), and planned to use the proceeds to

pay off the old mortgage, finance the cost of the

construction, renovation, and equipping of the

property located at 1889 F Street N.W.

The Demand notes will mature on March 1, 2033.

In support of the Demand notes to be issued, Bank of

America provided GS/OAS with a letter of credit

which will expire on November 1, 2011. The

proceeds were used to repay the existing mortgage,

financing fees and renovations. Although the

Demand notes are issued at the then prevailing

market rate, GS/OAS entered into a SWAP

agreement with Bank of America locking the interest

it will pay on the Demand notes to 6.37%.

Swap agreement

As GS/OAS does not follow accounting principles

generally accepted in the United States of America,

GS/OAS does not account for the interest rate swap

agreement under Statement of Financial Standards

No. 133, “Accounting for Derivative Instruments and

Hedging Activities.” Thus, OAS has not determined

whether this swap is an effective or ineffective hedge

relationship, and has not marked to market the value

of swap.

During fiscal years 2006 and 2005, OAS paid

$1,703,727 and $1,723,914 respectively, of interest

expense and fees related to the swap agreement, of

which $148,338 and $117,749 relates to bank fees,

respectively.

The GS/OAS has various debt covenants related

to the Demand notes. Not all of the requirements of

those covenants were met during fiscal years 2006

and 2005. The terms of the Demand notes

agreement require the bank to issue a letter of

notification requesting that the default be remedied

within 30 days. The GS/OAS is not in technical

default unless the covenants are not brought into

compliance within the allotted 30 day time frame.

The GS/OAS has not received a letter of notification

from the bank as of the date of the audit opinion,

and thus are not in technical default on the Demand

notes.

11. LEASES

The General Secretariat leases certain facilities and

Principal balance as of 12/31/2006:

$ 23,890,000

Repayment terms

Annual interest rate 6.37%Interest expense and fees:

2005 $ 1,723,914 2006 $ 1,703,727

Principal Payments Prior Years $ 765,000 2006 345,000 2007 360,000 2008 390,000 2009 410,000 2010 and thereafter 22,730,000

Total $ 25,000,000

Due in monthly installments beginning on Sep. 1, 2003, through Mar. 1, 2033. Payments are made semiannually.


- 58 -

equipment. Rental expense for such leases was

$1,142,111 and $1,007,629 for the years ended

December 31, 2006 and 2005, respectively. The GS/

OAS sub-leases space in its GSB building to other

tenants. These leases have varying terms of 5 and

15 years extending through June 2018. The GS/OAS

earned rental income of approximately $1,705,000

and $1,595,500 for the years ended December 31,

2006 and 2005, respectively, and includes ad-hoc

rentals of the Hall of the Americas.

12. RETIREMENT PLANS

Staff members of the General Secretariat of OAS are

required to join the Retirement and Pension Plan,

Provident Plan or 401(M) Plan, as a condition of

employment. In addition under special agreements,

employees of other agencies of the Inter-American

system may also participate in these Plans. The

following agencies are current participants: the

Inter-American Institute for Cooperation on

Agriculture (IICA), the Inter-American Defense Board

(IADB), and the Inter-American Court of Human

Rights (ICHR).

The Retirement and Pension Plan is a

contributory retirement plan. Compulsory

contributions are shared 2/3 by the institution and

1/3 by the staff member. The Provident Plan is a

contributory savings plan established for the benefit

of employees under short-term contracts.

Compulsory contributions to the Provident Plan are

made in equal amounts and participants are fully

vested at all times on their respective balances in the

Plan.

The 401(M) plan is also a contributory plan

designed for members with a contract for a limited

time in excess of one year or for members who have

not elected participation in the Retirement and

Pension Plan. The 401(M) is similar in its nature to an

IRA. Pension expense for the Retirement and

Pension, Provident and 401(M) Plans borne by the

Regular Fund amounted to $ 7,036,795 in 2006, and

$7,831,398 in 2005.

In addition to the retirement plan described

above, the General Secretariat provides a lifetime

annuity to former Secretary Generals and Assistant

Secretary Generals with survival benefits for their

spouses and has extended pension benefits to

certain former staff members with expired fixed term

pensions. The approximate cost of these annuities,

$515,149 and $355,500 in 2006 and 2005

respectively, is budgeted and recognized in the year

paid. The approximate present value of estimated

future payments of $6.8 million and $7.2 million as

of December 31, 2006 and 2005, respectively, is

reflected in the amounts to be charged to future

years appropriations in the Statement of Assets,

Liabilities and Fund Balances of the Regular Fund.

13. POST EMPLOYMENT HEALTH CARE AND LIFE INSURANCE BENEFITS

In addition to providing pension benefits as

described in Note 12 above, the General Secretariat

provides health care and life insurance benefits for

retirees and their dependents. The cost of health care

is partially borne by the retirees. The cost to the

General Secretariat for its portion of the health care

as well as the life insurance is recognized when paid.

For the years ended December 31, 2006 and 2005,

those costs were $2,760,190 and $2,462,783,

respectively.

14. CONTINGENCIES

There are several claims asserted by various

individuals arising from the normal course of the

Organization’s activities. In the opinion of

management, these cases and assertions will not

result in a material adverse financial effect on the

financial condition of the Regular and Specific Funds.

15. FELLOWSHIPS

On an annual basis the GS/OAS approves

fellowships to students that will matriculate in a

country different than their national origin. OAS

obligates funds related to the current fiscal period in

that period. Future commitments of students are

contingent on eligibility factors such as grades and


- 59 -

continuing education at the selected colleges.

For 2006, Member states instructed the General

Secretariat to “… pause in the awarding of new 2006

graduate (PRA) and undergraduate (SPECAF)

scholarships… ” pursuant to AG/RES. 2257 (XXXVI-

O/06). Member states also instructed that “… Once

the pause established by [AG/RES. 2257 (XXXVI-

O/06)][had] been lifted, to authorize the General

Secretariat to use unobligated and unspent 2006

appropriations for new graduate and undergraduate

fellowships in 2007 and in subsequent years.”

As of December 31, 2006, the OAS had recorded

the following fellowship commitments for 2007 and

2008:

16. GRANTS

Grants received by the GS/OAS may be subject to

donor audit. Donors may request the GS/OAS

financial reports of funds received and expended as

prescribed in the corresponding donor agreements.

Management believes it is in compliance with all

donor requirements.

Fellowship Commitments

2007 $ 1,069,753

2008 90,190

$ 1,159,943

General Secretariat


- 60 -



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,702,5

00

-

-

URU

GU

AY

-

9

,500

9

,500

-

-

VEN

EZU

ELA

-

166,0

00 155,9

60

-

1

0,0

40

$ 1

50,0

00

$ 5,9

83,1

46

$ 6,1

23,6

46

$ 2

15,6

60 $

1

0,0

74

FE

MC

IDI

Mem

ber

Sta

tes

Sch

ed

ule

2

Un

colle

cted

Bal

ance

s as

of

Dec

emb

er 3

1, 2

005


- 63 -

As of December 31

Approved by theGeneral Assembly

(a)

AdjustedAppropriation

Approved by the Permanent Council

(b)

SupplementaryAppropriation

(c)

DiscretionaryAppropriation

( d )

2006AdjustedBudget

Secretary General 7,214,300$ 7,459,100$ 387,831$ 67,705$ 7,914,636$ Assistant Secretary General 18,366,900 18,884,000 60,000 (524,497) 18,419,503 Autonomous and/or Decentralized Entities 12,826,000 13,286,500 - (528,431) 12,758,069 Department of International Legal Affairs 2,220,900 2,229,500 - (103,683) 2,125,817 Secretariat for Multidimensional Security 2,452,200 2,623,400 - (83,063) 2,540,337 Secretariat for Political Affairs 2,780,200 3,137,400 - 554,225 3,691,625 Executive Secretariat for Integral Development 8,082,200 8,178,800 - (612,736) 7,566,064 Secretariat for Administration and Finance 9,986,300 10,519,000 818 (280,718) 10,239,100 Basic Infrastructure and Common Costs 9,409,000 11,977,500 - 1,511,198 13,488,698 Subsidies:

Inter-American Court of Human Rights 1,391,300 1,656,300 - - 1,656,300 Inter-American Defense Board 1,416,200 1,416,200 - - 1,416,200 Pan-American Development Foundantion 130,000 130,000 - - 130,000

Total 76,275,500$ 81,497,700$ 448,649$ -$ 81,946,349$

(a) AG/RES. 2157 (XXXV-O/05).

(b) CP/RES. 903 (1542/06).

(c) Americas Magazine ($353,649), FONDEM ($35,000), Special General Assembly ($60,000).

(d) CP/doc. 4152/06, CP/CAAP/Rep. 7/06, and CP/CAAP-2887/07.

Summary of Disposition of AppropriationsAs of December 31

2006AdjustedBudget

Charges for Expenditures

Unliquidated Obligations

Total Expenditures and Obligations

Unused Appropriations

Secretary General 7,914,636$ 7,858,287$ 31,300$ 7,889,587$ 25,049$ Assistant Secretary General 18,419,503 18,071,934 222,098 18,294,032 125,471 Autonomous and/or Decentralized Entities 12,758,069 9,342,074 497,741 9,839,815 2,918,254 Department of International Legal Affairs 2,125,817 2,121,711 1,744 2,123,455 2,362 Secretariat for Multidimensional Security 2,540,337 2,512,120 23,730 2,535,850 4,487 Secretariat for Political Affairs 3,691,625 3,617,272 74,066 3,691,338 287 Executive Secretariat for Integral Development 7,566,064 7,399,944 143,438 7,543,382 22,682 Secretariat for Administration and Finance 10,239,100 9,992,046 246,143 10,238,189 911 Basic Infrastructure and Common Costs 13,488,698 12,927,992 553,257 13,481,249 7,449 Subsidies: -

Inter-American Court of Human Rights 1,656,300 1,656,300 - 1,656,300 - Inter-American Defense Board 1,416,200 1,416,200 - 1,416,200 - Pan-American Development Foundantion 130,000 130,000 - 130,000 -

Total 81,946,349$ 77,045,880$ 1,793,517$ 78,839,397$ 3,106,952$

Budgeted Funding:

Quotas 73,727,100$

Supplementary Appropriations:

CP/RES. 903 (1542/06) 5,222,200

FONDEM 35,000

Americas Magazine Subscription Revenue 353,649

Extraordinary General Assembly 60,000

79,397,949

Interest, Rental and Other Income 2,548,400

Total 81,946,349$

Schedule 4Regular Fund

Summary of Appropriations

Schedule 3Regular Fund

Actuals

2006 Budget



- 64 -


Summary of AppropriationsAs of December 31

2006 AdjustedAppropriation

(a)

Total Expenditures and Obligations

(b)

Unused Appropriations

(c)Integral Development Account $ 774,402 $ 108,456 $ 665,946 Economic Diversification and Integration, Trade Liberalization and Market Access

1,093,339 263,812 829,527


1,603,488 547,375 1,056,113

Education 4,820,232 1,088,070 3,732,162 Culture 273,177 11,658 261,519

Scientific Development, Exchange and Transfer of Technology

3,091,057 837,329 2,253,728

Strengthening of Democratic Institutions 463,205 44,402 418,803 Sustainable Development of Tourism 1,137,893 211,617 926,276 Sustainable Development and Environment 1,755,454 270,382 1,485,072 Projects Preparation 853,102 5,813 847,289 Projects Evaluation 70,678 61,480 9,198 Contribution for Adm. and Technical Support 213,760 213,760 -

Total $ 16,149,787 $ 3,664,154 $ 12,485,633

Notes:

(b) Includes expenditures from FEM-ADM-2002 award, FEM-2003 FEMCIDI award, FEM-2004 FEMCIDI award and FEM-2005 award.

(a) Includes the remaining budget of the pre-2002 award FEM-2002 project, pre-2003 FEMCIDI awards and 2004 FEMCIDI programming awards approved by the IACD Management Board on June 21, 2005 (IACD/JD/doc.95/05 Rev. 1), years 2005 and 2006 contributions and interest earned from 2002 - 2006.

Schedule 5FEMCIDI

Actuals


- 65 -

OR

GA

NIZ

AT

ION

OF A

ME

RIC

AN

ST

AT

ES

From

Janu

ary

1, 2

006

to D

ecem

ber 3

1, 2

006

Cas

h B

alan

ceIn

tere

stR

etu

rn, R

efu

nd

s &

Cas

h B

alan

ce

Un

liqu

idat

edF

un

d B

alan

ce O

rgan

izat

ion

Ja

nu

ary

01, 2

006

Con

trib

uti

ons

Tra

nsf

ers

Inco

me

Oth

er I

nco

me

Exp

end

itu

res

Net

Ch

ange

D

ecem

ber

31,

200

6O

blig

atio

ns

Dec

emb

er 3

1, 2

006

Offi

ce Offic

e of

the

Sec

reta

ry G

ener

al (

11A)

(84,4

38)

$

150,0

00

$

165,0

00

$

-

(1,3

93)

$

105,4

25

$

208,1

82

$

123,7

44

$

7,6

50

$

116,0

94

$

Dep

artm

ent

of Le

gal Ser

vice

s (1

1B)

132,3

32

15,5

30

-

-

-

650

14,8

80

147,2

12

-

147,2

12

Dep

artm

ent

of P

lannin

g,

Contr

ol, a

nd E

valu

atio

n (

11C)

-

-

179,1

32

-

-

126,5

26

52,6

06

52,6

06

50,1

47

2,4

59

Dep

artm

ent

of Ext

ernal

Rel

atio

ns

(11D

)127,2

44

228,1

19

-

-

(611)

145,4

40

82,0

68

209,3

12

16,6

19

192,6

93

Dep

artm

ent

of P

ress

and C

omm

unic

atio

ns

(11E)

(19,6

91)

2,1

93

2,5

00

-

2,6

95

4,1

98

3,1

90

(16,5

01)

1,4

25

(17,9

26)

Offic

e of Pr

oto

col (1

1F)

48,5

87

-

-

-

-

-

-

48,5

87

-

48,5

87

Sum

mits

Dep

art

men

t (1

1G

)239,8

10

540,7

91

9,8

00

-

(56,5

40)

481,1

67

12,8

84

252,6

94

138,2

68

114,4

26

Offic

e of

the

Ass

ista

nt

Sec

reta

ry G

ener

al (2

1A)

(341,6

48)

4,5

31,0

92

(11,5

00)

-

(4,6

18)

283,0

15

4,2

31,9

59

3,8

90,3

11

45,4

41

3,8

44,8

71

Offic

e of Con

fere

nce

s and M

eetings

(21B)

190,5

64

135,2

33

-

-

-

102,9

81

32,2

52

222,8

16

3,7

90

219,0

26

OAS C

onfe

rence

s (2

1C)

87,2

83

343,2

98

(2,2

45)

-

-

256,9

04

84,1

49

171,4

33

8,4

43

162,9

90

Offic

e of Cultura

l Ser

vice

s (2

1D

)74,7

10

4,0

00

-

-

36,6

27

65,5

33

(24,9

06)

49,8

04

454

49,3

50

Coord

inat

ing O

ffic

e fo

r th

e O

ffic

es a

nd U

nits

of th

e G

ener

al S

ecre

tari

at

in t

he

Mem

ber

Sta

tes

(21E)

684,7

18

309,3

99

(3,9

04)

-

32,7

26

399,4

91

(61,2

70)

623,4

48

47,3

33

576,1

15

Offic

e of

the

Sec

reta

riat

to

the

Gen

eral

Ass

embly

,

Mee

ting o

f Consu

ltation

, P

erm

anen

t Counci

l an

d

Subsi

dia

ry O

rgan

s (2

1F)

9,7

43

-

-

-

-

2,7

24

(2,7

24)

7,0

19

1,0

78

5,9

41

Gen

eral

Ass

embly

(21G

)8,6

74

739,1

57

-

-

(20,8

08)

219,6

81

498,6

68

507,3

42

-

507,3

42

Perm

anen

t Sec

reta

riat

of th

e In

ter-

Am

eric

an

Com

mis

sion o

f W

om

en (

21I)

359,0

38

308,3

83

(54,0

88)

319

$

(137)

443,6

96

(189,2

19)

169,8

19

40,4

29

129,3

90

Sec

reta

riat

of th

e In

ter-

Am

eric

an C

omm

itte

e on

Por

ts

(21J)

-

299,4

38

503,0

92

-

(19,7

19)

275,6

47

507,1

64

507,1

64

58,3

25

448,8

39

Inte

r-Am

eric

an C

hild

ren’s

Inst

itute

(21K)

281,1

83

18,0

00

(16,0

33)

-

-

10,5

00

(8,5

33)

272,6

50

-

272,6

50

Sec

reta

riat

of th

e In

ter-

Am

eric

an T

elec

omm

unic

ation

s Com

mis

sion (

21L)

65,3

67

553,8

14

2,2

45

-

(91)

559,5

70

(3,6

02)

61,7

65

19,7

39

42,0

27

Exe

cutive

Sec

reta

riat

of th

e In

ter-

Am

eric

an

Com

mis

sion o

n H

um

an R

ights

(31B)

2,3

05,4

35

1,3

28,2

54

768,7

64

22,8

18

(15,8

48)

2,0

10,2

58

93,7

30

2,3

99,1

65

1,0

44,8

46

1,3

54,3

19

Sec

reta

riat

of th

e O

AS A

dm

inis

trative

Tri

bunal (3

1C)

76,8

47

24,0

51

-

-

(642)

24,5

14

(1,1

05)

75,7

42

15,4

98

60,2

44

Offic

e of th

e In

spec

tor

Gen

eral (3

1D

)1,7

36

-

-

-

-

-

-

1,7

36

-

1,7

36

Hum

an D

evel

opm

ent

Fund C

om

mitte

e (3

1E)

26,7

67

9,3

63

19,3

32

-

-

400

28,2

95

55,0

62

-

55,0

62

Dep

artm

ent

of I

nte

rnational Le

gal

Affai

rs (

41B)

8,3

05

-

-

-

(190)

-

(190)

8,1

15

-

8,1

15

Inte

rnat

ional La

w O

ffic

e (4

1D

)4,7

65

2,3

95

-

-

-

-

2,3

95

7,1

60

-

7,1

60

Juri

dic

al C

ooper

atio

n O

ffic

e (4

1E)

468,4

28

436,5

47

-

-

(673)

529,8

48

(93,9

74)

374,4

54

182,9

83

191,4

71

Exe

cutive

Sec

reta

riat

of th

e In

ter-

Am

eric

an D

rug A

buse

Contr

ol Com

mis

sion

(51C)

14,8

14,3

35

6,0

07,4

01

(8,0

00)

-

15,7

16

6,3

92,9

26

(377,8

09)

14,4

36,5

26

2,4

13,1

53

12,0

23,3

73

Sec

reta

riat

for

the

Inte

r-Am

eric

an C

omm

itte

e ag

ainst

Ter

rori

sm (

CIC

TE)

(51E)

2,0

52,1

10

1,1

82,5

21

(38,8

98)

2,7

15

(82,5

93)

1,8

97,3

19

(833,5

73)

1,2

18,5

36

379,7

24

838,8

13

Dep

artm

ent

for

the

Prev

ention o

f Thre

ats

again

st P

ublic

Sec

uri

ty (

51F)

1,8

36,6

14

6,0

17,9

25

-

46,8

78

1,3

83

6,1

21,9

50

(55,7

63)

1,7

80,8

51

1,2

52,9

36

527,9

15

Sm

all Arm

s an

d L

ight

Wea

pon

s Sec

tion

(51F)

-

5,0

00

125,5

60

-

-

30,8

58

99,7

02

99,7

02

36,3

79

63,3

23

Sec

reta

riat

for

Polit

ical

Affai

rs (

61A)

465,8

03

517,8

98

(746,6

98)

745

-

133,1

13

(361,1

67)

104,6

36

1,2

15

103,4

20

Dep

artm

ent

for

the

Prom

otion o

f D

emoc

racy

(61C)

11,8

32,8

19

17,1

74,9

38

2,5

21,7

57

126,7

72

177,6

91

23,0

99,3

09

(3,0

98,1

52)

8,7

34,6

67

2,3

39,8

37

6,3

94,8

30

Dep

artm

ent

for

the

Prom

otio

n o

f G

ood G

over

nance

(6

1D

)726,4

35

15,0

00

64,5

33

-

(27,9

57)

468,6

70

(417,0

94)

309,3

41

16,1

54

293,1

87

Dep

artm

ent

of C

risi

s Pre

vention

and S

pec

ializ

ed

Mis

sions

(61E)

1,1

42,1

35

812,5

45

631,9

23

3,6

34

1,1

17

1,6

39,1

73

(189,9

54)

952,1

81

205,6

57

746,5

24

Exe

cutive

Sec

reta

riat

for

Inte

gra

l D

evel

opm

ent

(71A)

9,8

35,4

50

5,5

66,7

83

(2,4

86,6

56)

341,9

00

(307,9

12)

3,7

49,8

82

(635,7

68)

9,1

99,6

82

769,6

52

8,4

30,0

30

CID

I M

tgs.

, M

inis

trie

s &

IA C

omm

itte

es (

71C)

107,3

49

67,8

37

-

-

(10,9

67)

50,6

80

6,1

90

113,5

39

8,8

88

104,6

51

Dep

artm

ent

of E

duca

tion

, Culture

, Sci

ence

and

Tec

hnolo

gy

(71D

)947,3

55

235,8

84

(40,5

72)

-

(1,8

60)

308,9

95

(115,5

43)

831,8

12

19,2

04

812,6

08

Dep

artm

ent

of T

rade,

Tou

rism

and C

ompet

itiv

enes

s (7

1E)

815,6

88

932,2

19

485,8

92

11,0

17

(3,4

20)

1,8

37,1

41

(411,4

34)

404,2

54

52,8

34

351,4

20

Dep

artm

ent

of S

ust

ain

able

Dev

elop

men

t (7

1F)

4,1

50,3

11

5,4

98,2

63

1,2

77,3

95

88,4

49

(6,7

31)

7,0

54,5

14

(197,1

36)

3,9

53,1

74

1,7

95,7

95

2,1

57,3

80

Dep

artm

ent

of S

ocia

l D

evel

opm

ent

and E

mplo

ymen

t (7

1G

)-

205,9

92

-

-

-

146,3

48

59,6

44

59,6

44

22,3

73

37,2

71

Offic

e of I

nfo

rmat

ion and T

echnol

ogy

Ser

vice

s (8

1D

)-

29,0

72

-

-

(323)

28,7

19

30

30

-

30

Res

olu

tion

CP

831/2

002

10,1

37,1

54

-

1,4

80,0

12

384,8

04

18,8

61

1,6

22,3

99

261,2

79

10,3

98,4

33

204,9

59

10,1

93,4

74

Fund for

Coo

per

atio

n w

ith L

atin

Am

eric

a &

the

Car

ibbea

n7,4

49,5

18

2,0

01,4

65

-

232,7

10

(3,5

16,9

48)

26,6

49

(1,3

09,4

22)

6,1

40,0

96

-

6,1

40,0

96

Unpro

gra

mm

ed F

unds

6,5

32,7

54

10,4

86,6

28

(8,4

36,2

61)

-

-

49,5

00

2,0

00,8

67

8,5

33,6

21

-

8,5

33,6

21

Inte

rest

Inco

me

to b

e re

imburs

ed t

o U

SIN

L229,2

98

-

-

326,4

46

(229,2

98)

-

97,1

48

326,4

46

-

326,4

46

ICR -

Inte

rest

Inco

me

-

-

(1,4

82,4

04)

1,4

82,4

04

-

-

-

-

-

-

GR

AN

D T

OT

AL

77

,83

0,8

87

$

66

,73

6,4

30

$

(5,0

90

,32

2)

$

3,0

71

,61

2$

(4,0

22

,46

2)

$

60

,70

6,3

11

$

(11

,05

3)

$

77

,81

9,8

34

$

11

,20

1,2

29

$

66

,61

8,6

05

$

Su

mm

ary

by O

rgan

izati

on

Sta

tem

en

ts o

f C

han

ges

in F

un

d B

ala

nce

s

Sch

ed

ule

6S

peci

fic

Fu

nd

s


- 66 -

OR

GA

NIZ

AT

ION

OF A

ME

RIC

AN

ST

AT

ES

From

Janu

ary

1, 2

006

to D

ecem

ber 3

1, 2

006

Cas

h B

alan

ceIn

tere

stR

etu

rn, R

efu

nd

s &

Cas

h B

alan

ce

Un

liqu

idat

edF

un

d B

alan

ceO

rgan

izat

ion

, Don

or &

Pro

ject

Jan

uar

y 01

, 200

6C

ontr

ibu

tion

sT

ran

sfer

sIn

com

eO

ther

In

com

eE

xpen

dit

ure

sN

et C

han

ge

Dec

emb

er 3

1, 2

006

Ob

ligat

ion

sD

ecem

ber

31,

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-

100,

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Mex

ico

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ting

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snat

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l Org

aniz

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50,0

00

-

-

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7,27

3

42,7

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42

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-

42

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Italy

Min

e A

ctio

n P

rogr

am/M

uniti

ons

Dis

posa

l & E

RW

-

53

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-

-

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8,

383

44

,688

44,6

88

3,

000

41

,688

US

DS

MIN

E A

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PR

OG

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M-C

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10

7,80

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107,

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CA

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tem

ala

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9

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6,27

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79)

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610

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2,61

0

Italy

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uate

mal

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617

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1,

617

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93,0

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183

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436

2,

426

9

C

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tock

pile

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truct

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69

-

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69

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C

hina

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port-

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00

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3,98

0

6,02

0

6,02

0

289

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1

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017,

925

-

46,8

78

1,

383

6,

121,

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5,76

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1,

252,

936

52

7,91

5

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l Arm

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d Li

ght W

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ectio

n (5

1F)

US

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tral A

mer

ica

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ition

s S

tock

pile

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truct

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-

-

50,0

00

-

-

16

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74

33

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9

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95

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AS

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g tra

ffick

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of p

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ize/

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12

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3

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1,

803

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aham

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nica

l Sup

port

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3,

000

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000

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000

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Mex

ico

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nica

l Sup

port

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IT)

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24

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15,8

24

15

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15

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lippi

nes

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nica

l Sup

port

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7,50

0

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7,

500

7,

500

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7,50

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nica

l Sup

port

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113

113

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11

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cal S

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33

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50

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33,8

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3,

293

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654

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962)

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ada

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spar

ency

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v. P

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000

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TOTA

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30,8

58

99

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99,7

02

36

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63,3

23

Secr

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iat f

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49,6

92

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-

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20

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29,3

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9

29

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Can

ada

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the

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517,

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32

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ic In

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00

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-

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-

10

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-

10

,000

US

DS

Pol

itica

l Dat

abas

e of

the

Am

eric

as39

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-

-

-

-

38,9

97

(3

8,99

7)

10

0

-

100

US

DS

Spe

cial

Mis

sion

to N

icar

agua

132,

286

-

(1

10,0

00)

-

-

19

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(129

,139

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3,14

7

-

3,

147

U

SD

SS

uppo

rt fo

r the

Con

stitu

ent A

ssem

bly

in B

oliv

ia23

4,72

7

-

(189

,000

)

-

-

15,7

00

(2

04,7

00)

30

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1,10

6

28,9

21

TO

TAL

465,

803

517,

898

(746

,698

)

745

-

13

3,11

3

(3

61,1

67)

10

4,63

6

1,

215

10

3,42

0

Dep

artm

ent f

or th

e Pr

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of D

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il 11

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stig

atio

n3,

070

-

-

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-

3,

070

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3,07

0

UK

Car

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an E

lect

oral

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hnic

al A

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e5,

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-

5,

507

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5,50

7

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tribu

tion

5,69

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-

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-

5,69

0

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5,

690


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OR

GA

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AT

ION

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ES

From

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ary

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izat

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tem

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ges

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nce

s

Var

ious

D

emoc

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rhea

d C

ontri

butio

n7

-

-

-

-

-

-

7

-

7

Italy

Dem

ocra

tic G

over

nabi

lity

And

ean

Reg

ion

6,86

9

-

-

-

-

669

(669

)

6,

200

-

6,20

0

Nor

way

Dem

ocra

tic V

alue

s an

d P

oliti

cal M

anag

emen

t in

C.A

.53

8

-

-

-

(538

)

-

(538

)

-

-

-

US

DS

Dev

elop

men

t Ind

icat

ors

for t

he E

valu

atio

n of

Ele

ctio

ns-

-

-

-

-

4,00

0

(4,0

00)

(4

,000

)

8,00

0

(12,

000)

Nor

way

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inis

hing

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ing

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tinen

ce in

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tem

ala

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2

-

-

-

-

-

-

5,58

2

-

5,

582

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EC

Dis

arm

amen

t-Ven

ezue

la46

8

-

-

-

-

-

-

46

8

-

468

Col

ombi

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lec

Tech

Ass

ist C

olom

bia

2006

-

42

9,38

8

-

-

-

361,

721

67,6

66

67

,666

3,45

2

64,2

15

Fi

nlan

dE

lect

. Obs

. Mis

sion

- N

icar

agua

12

1

-

-

-

-

-

-

12

1

-

121

Japa

nE

lect

. Obs

. Mis

sion

- N

icar

agua

76

7

-

-

-

-

-

-

76

7

-

767

Nor

way

Ele

ct. O

bs. M

issi

on -

Nic

arag

ua

419

-

-

-

-

-

-

419

-

41

9

S

wed

enE

lect

. Obs

. Mis

sion

- N

icar

agua

33

2

-

-

-

-

-

-

33

2

-

332

UK

Ele

ct. O

bs. M

issi

on -

Nic

arag

ua

187

-

-

-

-

-

-

187

-

18

7

A

rgen

tina

Ele

ct. O

bs. M

issi

on-H

aiti

1999

(113

)

-

-

-

168

-

16

8

55

-

55

Can

ada

Ele

ct. O

bs. M

issi

on-H

aiti

1999

2,04

7

-

-

-

-

-

-

2,04

7

-

2,

047

C

hile

Ele

ct. O

bs. M

issi

on-H

aiti

1999

(4,3

49)

-

-

-

-

-

-

(4

,349

)

-

(4

,349

)

Net

herla

nds

Ele

ct. O

bs. M

issi

on-H

aiti

1999

315

-

-

-

-

-

-

315

-

31

5

S

pain

Ele

ct. O

bs. M

issi

on-H

aiti

1999

896

-

-

-

-

-

-

896

-

89

6

U

KE

lect

. Obs

. Mis

sion

-Hai

ti 19

9957

-

-

-

-

-

-

57

-

57

Sw

itzer

land

Ele

ct. O

bs. P

arag

uay

686

-

-

-

-

-

-

686

-

68

6

C

anad

aE

lect

. Obs

. Ven

ezue

la R

efer

endu

m 2

004

7

-

-

-

-

-

-

7

-

7

V

ario

usE

lect

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hnic

al A

ssis

tanc

e46

7

-

-

-

-

-

-

46

7

-

467

Bra

zil

Ele

ctor

al O

bser

vatio

n Fu

nd-

-

-

-

35

9

-

359

359

-

35

9

U

SD

SE

lect

oral

Obs

erva

tion

Fund

41,8

03

-

-

-

-

-

-

41

,803

-

41

,803

Sw

eden

Ele

ctor

al P

rogr

am S

uppo

rt44

4,21

1

76

7,99

8

1,

785

9,

468

2,

317

41

0,35

5

37

1,21

3

81

5,42

4

49

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766,

223

NO

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lect

oral

Pro

gram

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ssita

nce

17

-

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17

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17

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lect

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port

2005

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s 3,

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3,

914

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3,91

4

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lect

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e in

the

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32

(3

2)

7,

777

-

7,77

7

US

DS

Ele

ctor

al T

echn

ical

Ass

ista

nce

in th

e C

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78

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514)

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ada

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ctor

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ject

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30

8,25

2

44

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330

330

326

5

SA

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lect

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ct in

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ti-

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53,2

58

32

0

32

0

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320

Uni

ted

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ctor

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ject

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38,6

66

1,

621,

552

-

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13

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4,77

6

16,8

38

U

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lect

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6

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4,35

4

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862

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6,52

7

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6,

527

U

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SE

lect

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Tec

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ct in

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ti-

-

35

,000

-

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34,7

04

29

6

29

6

20

4

92

U

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SE

OM

199

9 E

l Sal

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25

U

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200

0 S

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5,76

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5,

767

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SE

OM

200

0 S

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88

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1

C

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200

1 G

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39,1

46

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U

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SE

OM

200

1 G

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-

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18,7

71

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18,7

71

U

SD

SE

OM

200

1 N

icar

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9,65

6

-

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9,65

6

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9,

656

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200

1 P

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43

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43

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43

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u94

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94

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94

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u33

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-

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3)

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US

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u12

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720

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1,72

0

US

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St.V

ince

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rena

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0

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-

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(260

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ada

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69)

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-

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US

DS

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6,36

8

-

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7)

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6,32

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OM

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2 P

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1

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6,

771

U

SD

SE

OM

200

3 B

oliv

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197

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2,

197

-

2,19

7

US

DS

EO

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003

Gre

nada

663

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663

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66

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15,2

18

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15

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15

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UK

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Gua

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461

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46

1

U

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3 G

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-

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195)

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U

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SE

OM

200

4 B

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m

41,8

31

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831)

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(4

1,83

1)

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-

-

US

DS

EO

M 2

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Bol

ivia

n M

unic

ipal

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(5

8,58

7)

-

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-

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587)

-

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-

S

wed

enE

OM

200

4 N

icar

agua

59

-

-

-

(59)

-

(5

9)

-

-

-

US

DS

EO

M 2

004

Nic

arag

ua

73,2

95

-

(73,

295)

-

-

-

(7

3,29

5)

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Arg

entin

aE

OM

200

5 B

oliv

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918

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18)

-

-

-

(2,9

18)

-

-

-

Bra

zil

EO

M 2

005

Bol

ivia

5,31

3

-

(4

,765

)

-

-

548

(5,3

13)

-

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Can

ada

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M 2

005

Bol

ivia

17,1

13

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-

-

(17,

113)

-

(1

7,11

3)

-

-

-

Den

mar

kE

OM

200

5 B

oliv

ia10

,065

-

-

202

4,38

2

5,15

0

(565

)

9,

500

1,

028

8,

472

N

ethe

rland

sE

OM

200

5 B

oliv

ia91

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-

-

-

(6

6,03

2)

25

,365

(91,

398)

18

16

2

Spa

inE

OM

200

5 B

oliv

ia64

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100,

000

(100

,000

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-

(5

5,30

3)

9,

230

(6

4,53

3)

-

-

-

Sw

eden

EO

M 2

005

Bol

ivia

1,24

4

-

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80

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- 84 -

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- 85 -



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- 88 -



- 89 -

REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS ON COMPLIANCE

March 23, 2007 Board of External Auditors Organization of American States 1889 F Street NW Washington, DC 20006 Dear Ladies and Gentlemen: We have performed the procedures enumerated below, which were agreed to by the General Assembly and manage-ment, solely to assist you with respect to compliance with the General Standards of the Organization of American States during 2006. This engagement to apply agreed-upon procedures was performed in accordance with standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedures is solely the responsi-bility of the specified users of the report. Consequently, we make no representation regarding the sufficiency of pro-cedures described below either for the purpose for which this report has been requested or for any other purpose. The procedures performed and results thereof are broken out between director expenditures and general expenditures. The results are as follows:

Director Expenditures For director expenditures, the population consisted of all director expenditures during 2006 for Regular, Specific, FEMCIDI and Service Funds. Using the firm's guidance, we determined our sample size to be 42 expenditures based on a 90% confidence level, 2% error rate and 5% tolerable error rate. The 42 sample units (i.e., the expenditures) were selected using a random number generator. For the samples described above we examined for compliance with the General Standards (hereafter referred to as "GS") in four areas. The four areas are: 1) Honoraria 2) Hospitality and Representational Allowances 3) Personnel (Director Level) 4) Travel

Testing performed and exceptions are documented below. Honoraria For the sample items selected, we tested to ensure no services were rendered to any government entity or gifts, awards or honors were accepted from any government entity without the approval of the Secretary General. No ex-ceptions noted. Hospitality and Representational Allowances For the sample items selected, we tested to ensure hospitality and representational allowances are not spent to enter-tain staff members of the General Secretariat unless the Secretary General indicates it is in the best interest of the entity and is properly documented. No exceptions noted.



- 90 -


Personnel (Director level) For the sample items selected, we tested expenditures related to directors to ensure that personnel at the director level: 1) Have current statement of conflict of interest. 2) Have proper check signing approval (as applicable). 3) Are not considered or listed as a Career Service Member. 4) If terminated during 2006 that the director was given proper notices as defined in GS Chapter III, Articles

21. 5) Have current statements of personal net worth upon hire date. 6) Have sworn statements of personal associations. We noted the following exceptions:

There was no current “Conflict of Interest” statement for 2006 for 20 of the selections. There was no current “Statement of Personal Associations” for 2006 for 19 of the selections. The “Personal Statement of Net Worth” was missing for four of the selections.

Travel For the sample items selected, we tested expenditures related to travel to ensure the following: 1) Travel is approved in advance and in writing. 2) Senior members produce a quarterly official travel plan approved by the Secretary General one month in

advance. 3) Supervisors complete a quarterly report of official travel of all travel carried out during the three months

prior to completing the quarterly report. 4) Travel expense claims require approval by the supervisor within 15 days of return from travel. We noted the following exceptions:

One of the travel expenses was not approved in advance. One of the expenditures was missing the PO and we could not verify that the travel expense was

approved in advance.

2. General Expenditures For general expenditures, the population consisted of all expenditures during 2006 (excluding director expenses) for the Regular, FEMCIDI, Specific and Service Funds. Using the firm's guidance, we determined our sample size to be 42 expenditures total, based on a 90% confidence level, 2% error rate and 5% tolerable error rate. The 42 sample units (i.e., the expenditures) were selected using a random number generator. For the sample described above, we examined for compliance with the General Standards (GS) in eight general ar-eas. The eight areas are as follows:

1) Fixed Assets 2) Grants 3) Honoraria 4) Hospitality and Representational Allowances



- 91 -


5) Obligations 6) Performance Contracts (including Personal Service Contracts) 7) Procurement Contracts 8) Travel

The testing performed and exceptions noted are documented below. Fixed Assets For the sample items selected, we tested expenditures related to fixed assets ensure the following: 1) The acquisitions were properly approved by the appropriate officials with budgetary expenditure authority. 2) All related costs to acquire the property are considered for capitalization. 3) All expenditures greater than $500 are capitalized. 4) Property is depreciated on a straight line basis. 5) Prenumbered labels are affixed to fixed assets upon receipt with proper records being maintained. 6) Inventories taken at regular intervals. 7) An accounting of fixed assets is prepared at regular intervals.

No exceptions noted.

Grants For the sample items selected, we tested grants to ensure the following: 1) Grants are properly approved. 2) Grants related to inventoried equipment have a properly approved Memorandum of Certification. No exceptions noted. Honoraria For the sample items selected, we tested to ensure no services were rendered to any government entity or gifts, awards or honors were accepted from any government entity without the approval of the Secretary General. No exceptions noted. Hospitality and Representational Allowances For the sample items tested, we tested to ensure hospitality and representational allowances are not spent to enter-tain staff members of the General Secretariat unless the Secretary General indicates it is in the best interest of the entity and is properly documented. No exceptions noted. Obligations For the sample items selected, we tested the obligations to ensure: 1) Obligation records are maintained and filed. 2) Appropriate support is obtained by the Department of Budgetary and Financial Services (DBFS) before dis-

bursements are made. 3) That on a quarterly basis, each dependency of the General Secretariat submit to DBFS a report indicating

the status of obligations that have not been fully expended in the 180 days since they were made.



- 92 -


4) Appropriations are available to meet the obligations incurred during the year. 5) All obligations shall be recorded in the accounting system. 6) All obligations must have a beginning and end date. 7) Obligations during the year do not exceed the estimated income from quotas and other revenues, unless

properly approved, by fund level. 8) Obligations must be based on firm commitments when they are approved and legally binding.

No exceptions noted. Performance Contracts For the sample items selected, we tested expenditures related to performance contracts to ensure the following: 1) Performance contracts are approved by the proper level of authority. 2) No performance contracts are committed to, signed or executed unless all funds are available and assigned

to the contract. 3) Contracts for more than $50,000 are approved by the Director of Legal Services. 4) Performance contracts for the specific fund shall not exceed a period of three years. 5) Within 30 days of signing the contract, an executed copy of the contract shall be sent to the Chief of the

Office of Procurement Services (OPS). 6) Contracts greater than $20,000 should be accompanied by required documentation and financial statements. 7) Performance contracts for greater than $70,000 funded by the specific fund require competitive bidding. 8) Payment should be made upon the contractor's invoice and an authorizing official noting the service has

been satisfactorily provided. 9) Upon completion of the contract, certification for final payment must be accompanied by an evaluation of

the service and signed by the authorizing contract official.

We noted the following exceptions:

One of the selections did not have a signed executed copy of the performance contract. One of the selections is missing a certification of final payment and an evaluation of service.

Procurement Contracts For the sample items selected, we tested expenditures related to procurement contracts to ensure the following: 1) Procurement contracts must be approved by a Director level or above. 2) No procurement contracts greater than $30,000 require approval by the Contract Awards Committee. 3) Construction greater than $50,000 and other procurement contracts greater than $75,000 shall be reviewed

by the Department of Legal Services. 4) Construction contracts greater than $250,000 require contractors to be bonded. 5) Procurement contracts greater than $999 require quotes from three suppliers. 6) Procurement contracts may not be entered into with certain entities/individuals of Member states. 7) Procurement contracts greater than $10,000 require written justification. No exceptions noted.



- 93 -


Travel For the sample items selected, we tested expenditures related to travel to ensure the following: 1) Travel is approved in advance and in writing. 2) Supervisors complete a quarterly report of official travel of all travel carried out during the three months prior

to completing the quarterly report. 3) Senior members produce an official travel plan approved by the Secretary General one month in advance. 4) Travel advances require approval and required supporting documents (i.e., itinerary). 5) Travel expense claims require approval by the supervisor within 15 days of return from travel. We noted the following exceptions:

Two of the selections’ “Travel Expense Reimbursement Claim” occurred after 15 days of return from travel.

One of the selections had no documentation showing that travel was approved in advance and in writing.

Payroll Expenditures For payroll expenditures, the population consisted of all payroll expenditures during 2006 from Regular, FEMCIDI, Specific and Service Funds. The sample size was statistically determined using a 90% confidence level, a 2% ex-pected rate of error occurrence, and a 5% tolerable error rate. These criteria resulted in a sample of 21expenditures for testing. The 21 sample units were selected using a random number generator. For the sample items selected, we tested expenditures related to payroll to ensure: 1) An Offer of Employment was properly signed and kept in the employee’s file. 2) An Acceptance of Offer or Declaration of Loyalty was properly signed and kept in the employee’s file. 3) Employee salaries were in agreement with the United Nations' salary scale. 4) Salary changes were properly approved. 5) New employees were properly approved in the Human Resources department and proper documents were

obtained.

We noted the following exceptions:

The employee file was missing for one of the selections and therefore we could not test this selec-tion.

We were not engaged to, and did not perform an audit, the objective of which would be the expression of an opinion on the specified elements, accounts, or items. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the information and use of the Board of External Auditors of the General Secretariat and management and is not intended to be and should not be used by anyone other than these specified parties. Very Truly Yours,



- 94 -



- 95 -

CHAPTER 6 LEO S. ROWE PAN AMERICAN

FINANCIAL STATEMENTS

Statement of Financial Position Statement of Activities Statement of Cash Flows

99

99

100


NOTES TO FINANCIAL STATEMENTS

1. Organization and Financing 2. Basis of Accounting 3. Income Tax Status 4. Equity in OAS Treasury Fund 5. Cash Equivalents 6. Investments 7. Loan Status 8. Due to MacLean 9. Commitments and Contingencies

101 101 101 101 101 101 102 102 102

97

101

99


- 96 -



- 97 -


The Board of External Auditors Organization of American States We have audited the accompanying statements of financial position of the Leo S. Rowe Pan Ameri-can Fund (the Fund), as of December 31, 2006 and 2005, and the related statements of activities and cash flows for the years then ended. These financial statements are the responsibility of the Fund’s management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assur-ance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Fund as of December 31, 2006 and 2005, and the results of its activities and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.




- 98 -



- 99 -


2006 2005Assets Equity in the OAS Treasury Fund and cash equivalents 470,987$ 643,661$

Investments at market value: Money market account 1,162 294,226 Mutual funds invested in equity investments 6,367,289 5,269,611 Mutual funds invested in fixed income securities 5,556,294 4,621,354

11,924,745 10,185,191 Loans receivable Students 1,447,340 1,980,303 Allowance for uncollectible loans (128,575) (150,835) Total student loans receivable 1,318,765 1,829,468

Loans to employees of the OAS 231,978 380,679

Other receivables 25,885 19,278 Total assets 13,972,360$ 13,058,277$

Liabilities and Net assets Accounts payable 14,350$ 16,163$ Guarantor deposits 33,880 48,300 Due to MacLean fellowship 65,523 65,523 Total Liabilities 113,753 129,986

Net assets Committee designated 1,000,000 1,000,000 Available for loans 12,803,160 11,879,753 Supplementary guarantee for loans 9,992 9,992 MacLean Fellowship Fund 21,843 18,443 Student Life-Self Insurance 23,612 20,103 Total Net Assets 13,858,607 12,928,291

Total liabilities and net assets 13,972,360$ 13,058,277$

Statements of ActivitesYears ended December 31

2006 2005Income Dividend and interest investment income 492,968$ 242,970$ Realized gains on investments - 154,875 Unrealized gains on investments 758,867 317,277 Revaluation of allowance 13,369 31,039 Other income 51,533 67,696 Total Income 1,316,737 813,857

Expenses Unrealized loss on investments 53,635 - Administrative expenses 332,786 295,852 Total Expenses 386,421 295,852

Change in net assets 930,316 518,005 Net assets at beginning of year 12,928,291 12,410,286 Net assets at end of year 13,858,607$ 12,928,291$

Leo S. Rowe Pan American Fund

Statements of Financial PositionAs of December 31


The accompanying notes form part of the financial statements


- 100 -


Statements of Cash FlowsYears ended December 31

2006 2005

Operating Activities Change in net assets 930,316$ 518,005$ Adjustments to reconcile change in net assets to net cash provided by operating activities: Realized gain on investments - (154,875) Unrealized gain on investments (705,232) (317,277) Revaluation of Allowance (13,369) (31,039) Changes in operating assets and liabilities: Decrease in loans to students 524,072 344,982 Decrease in loans to employees 148,701 197,871 Increase in miscellaneous receivables (6,607) (11,634) Decrease in liabilities (16,233) (3,025) Net cash provided by operating activities 861,648 543,008

Investing activitiesProceeds from the sale of investments (559,772) - Reinvestments of dividends received (474,550) (236,367) Net cash used in investing activities (1,034,322) (236,367)

Net increase (decrease) in cash and cash equivalents (172,674) 306,641 Equity in OAS Treasury Fund, beginning of year 643,661 337,020 Equity in OAS Treasury Fund, end of year 470,987$ 643,661$




- 101 -

1. ORGANIZATION AND FINANCING

The Leo S. Rowe Pan American Fund (the Fund), a

charitable trust, was established in 1948 by the

Governing Board of the General Secretariat of the

Pan American Union (PAU) from monies and in

accordance with the will of Dr. Leo S. Rowe, a

former Pan American Union Director General. The

purpose of the Fund is to provide loans to students

from Latin American and Caribbean Member states,

who desire to study at colleges in the United States

of America, and to provide education and

emergency loans to staff of the Organization of

American States (OAS). The Fund is administered

within the General Secretariat by special committees.

The Committee of the Leo S. Rowe Pan American

Fund (Committee) consists of representatives of the

Permanent Council and Secretary General and has

the responsibility to oversee and approve the Fund’s

activities. This Committee designated net assets of

$1,000,000 comprised of investments and is not

considered to be available for the purpose of granting

loans.

2. BASIS OF ACCOUNTING

The accompanying financial statements are

presented on the accrual basis of accounting in

accordance with accounting principles generally

accepted in the United States of America. The

preparation of financial statements in conformity with

accounting principles generally accepted in the

United States of America requires management to


reported amounts of assets and liabilities and


the date of the financial statements and the reported

amounts of income and expenses during the reported

period. Actual results could differ from those

estimates.

3. INCOME TAX STATUS

As an international organization, the OAS is exempt

from United States of America Federal income taxes.

This exemption also applies to this Fund.




combined in the OAS Treasury Fund. Each fund

administered by the General Secretariat maintains an

equity to the extent of its cash balance retained

therein. The General Secretariat administers the OAS

T r e a s u r y F u n d , a n d a m o u n t s n o t

immediately required for operations are

invested. Income earned by the OAS

Treasury Fund is added to the equity of each fund in

proportion to its balance.

5. CASH EQUIVALENTS

Cash equivalents include amounts invested in

accounts that are readily convertible to cash.

Investments with contractual maturities of ninety

days or less from the date of original purchase are

classified as cash and cash equivalents. Cash

equivalents consist of money market funds. In

accordance with the Fund’s cash management policy

of maximizing the amounts of funds invested in

income-earning assets, the Fund routinely

anticipates the timing and amount of future cash

flows.

6. INVESTMENTS

Investments are presented in the financial

statements at market value as determined by the

latest available published or brokers’ prices.

(Notes to financial statements

continue on next page . . .)



- 102 -

The tables below show a summary of

investments during 2006 and 2005:

7. LOAN STATUS

Loans Receivable and Allowance for Loan Losses

Loans receivable as of December 31, 2006 and 2005

are stated at the amount of unpaid principal, reduced

by an allowance for loan losses. The allowance for

loan losses is established through a provision for loan

losses charged to expenses. Loans are charged

against the allowance for loan losses when

management believes that the collectibility of the

principal is unlikely. The allowance is an amount that

management believes will be adequate to

absorb possible losses on existing loans that may

become uncollectible because of present conditions,

and based on evaluations of the collectibility of loans

and prior loan loss experience. The allowance for loan

losses is based on estimates and ultimate losses may

vary from the current estimates.

Non interest bearing loans are granted to

students, payable on various terms not to exceed 53

months from the termination of the studies for which

the loans are granted. The Committee has

extended the repayment dates for certain loans.

Management believes that the allowance of $128,575

or approximately 9% of the student loan balance as

of December 31, 2006, is sufficient to provide for

losses that may be incurred upon the ultimate

realization of these loans.

During 2006 and 2005, the Fund approved new

student loans aggregating approximately $233,762

and $286,154, respectively. The Fund received loan

repayments of $766,725 and $631,356 in 2006 and

2005, respectively.

New loans approved to employees for educational

purposes or in emergency situations aggregated

$65,178 and $97,523 in 2006 and 2005,

respectively. The Fund received loan repayments of

$213,859 and $295,394 in 2006 and 2005,

respectively. The interest rate applied to employee

loans is equivalent to the prime rate of the United

States of America and is adjusted periodically. The

interest rate on employee loans granted in 2006

varied between 7.25% and 8.25%. Interest rates on

loans granted in 2005 varied between 5.25% and

7%.

8. DUE TO MACLEAN

The balance of Due to MacLean Fund as of

December 31, 2006 and 2005, represents amounts

due to the Julia MacLean Legacy Fund (The MacLean

Fund), a separate fund established to provide

fellowships for Peruvian women studying in

Washington D.C, using the interest earned on the

initial endowment to provide for these fellowships.

The balance due to The MacLean Fund is equal to the

initial endowment of $65,523 received from the

estate of Mrs. Julia MacLean to The MacLean Fund.

9. COMMITMENTS AND CONTINGENCIES

The Fund is not subject to any lawsuits which

management believes will have a material adverse

effect on the Fund’s financial condition.

Uncollectible Loans2006 2005

Balance at beginning of year $ 150,835 $ 182,094

Write off of loans receivable (8,891) (220)

Revaluation of Allowance (13,369) (31,039)Balance at end of year $ 128,575 $ 150,835

2006 Fixed Income Securities Equity Investments Total

Market Value as of 01/01/2006

$ 4,915,580 $ 5,269,611 $ 10,185,191

Purchases/Sales 405,963 153,809 559,772 Dividends 265,547 209,003 474,550 Unrealized Gain and Loss

(29,634) 734,866 705,232


$ 5,557,456 $ 6,367,289 $ 11,924,745

2005 Fixed Income Securities Equity Investments Total


$ 2,616,418 $ 6,860,254 $ 9,476,672

Purchases/Sales 2,221,883 (2,221,883) - Dividends 116,130 120,237 236,367 Realized Gain and Loss

- 154,875 154,875

Unrealized Gain and Loss

(38,851) 356,128 317,277


$ 4,915,580 $ 5,269,611 $ 10,185,191


- 103 -

CHAPTER 7 ROWE MEMORIAL BENEFIT FUND


Statements of Financial Position Statements of Activities Statements of Cash Flows

107

107

107



1. Organization and Financing 2. Basis of Accounting 3. Equity in OAS Treasury Fund 4. Commitments and Contingencies

109 109 109 109

105

109

107


- 104 -



- 105 -


The Board of External Auditors Organization of American States We have audited the accompanying statements of financial position of the Rowe Memorial Benefit Fund (the Fund), as of December 31, 2006 and 2005, and the related statements of activities and cash flows for the years then ended. These financial statements are the responsibility of the Fund’s management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assur-ance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Fund as of December 31, 2006 and 2005, and the results of its activities and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.




- 106 -



- 107 -



2006 2005

AssetsEquity in the OAS Treasury Fund 238,138$ 248,252$

Total unrestricted net assets 238,138$ 248,252$

Liabilities and net assets Unrestricted net assets 238,138$ 248,252$

Total liabilities and net assets 238,138$ 248,252$


2006 2005

IncomeDividends and interest income from OAS Treasury Fund 8,811$ 7,233$ Contribution from OAS Staff Association 2,100 -

Total additions 10,911 7,233

Expenses Official Recognition 15,300 740 Subsidies - 2,000 Technical Services 5,725 3,500 Total deductions 21,025 6,240

Change in net assets (10,114) 993

Unrestricted net assets, beginning of year 248,252 247,259 Unrestricted net assets, end of year 238,138$ 248,252$


2006 2005

Operating activities Change in net assets (10,114)$ 993$ Net cash provided by operating activities (10,114) 993

Investing activities Proceeds from securities - 245,563 Dividends and capital gains reinvested - (6,426) Net cash provided by investing activities - 239,137

Net (decrease) increase in equity in OAS Treasury Fund (10,114) 240,130 Equity in OAS Treasury Fund, beginning of year 248,252 8,122 Equity in OAS Treasury Fund, end of year 238,138$ 248,252$

Rowe Memorial Benefit Fund





- 108 -



- 109 -

1. ORGANIZATION AND FINANCING

The assets of the Rowe Memorial Benefit Fund

(the Fund) have been accumulated principally from

contributions received from Dr. Leo S. Rowe, a

former Director General of the Pan American Union.

These assets are held in trust to provide certain

welfare benefits for employees of the Organization of

American States (OAS). Administrative functions of

the Fund are provided without charge by the General

Secretariat of the (GS/OAS).


Use of Estimates




accepted in the United States of America.

The preparation of financial statements in

conformity with accounting principles generally

accepted in the United States of America requires

management to make estimates and assumptions

that affect the reported amounts of assets and

liabilities and disclosure of contingent assets and

liabilities as of the date of the financial statements

and the reported amounts of income and expenses

during the reporting period. Actual results could

differ from those estimates.

In-Kind Contributions

N o a m o u n t s a r e r e c o r d e d i n t h e

accompanying financial statements relating to the

use of services and facilities provided to the Fund by

the GS/OAS since no objective basis is available to

value such contributions.

Income Tax Status


from United States of America Federal income taxes.

This exemption also applies to the Fund.




combining in the Treasury Fund. Each fund

administered by the GS/OAS maintains equity to the

extent of its cash balance retained therein. The

Treasury Fund is administered by the GS/OAS and

amounts not immediately required for operations are

invested. Income earned by the Treasury Fund is

added to the equity of each fund in proportion to its

balance.


The Fund is not subject to any lawsuits which


effect on the Fund’s financial condition.


General Secretariat


- 110 -



- 111 -

CHAPTER 8 OAS MEDICAL BENEFITS TRUST FUND



115

115

116



1. Description of the Trust 2. Summary of Accounting Policies 3. Equity in OAS Treasury Fund 4. Net Assets Designated for Medical Claims Payable 5. Tax Status 6. Benefit Obligations 7. Risk and Uncertainties 8. Commitments and Contingencies 9. Actuarial Present Value of Accumulated Post Retirement Plan Benefits

117 117 118 118 118 118 119 119 119

113

117

115


- 112 -



- 113 -



We have audited the accompanying statements of financial position of the General Secretariat of the Organization of American States Medical Benefits Trust Fund (the Trust), as of December 31, 2006 and 2005, and the related statements of activities and cash flows for the years then ended. These financial state-ments are the responsibility of the Trust’s management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assur-ance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Trust as of December 31, 2006 and 2005, and the results of its activities and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.




- 114 -



- 115 -



2006 2005

Assets Equity in OAS Treasury Fund and cash equivalents 740,311$ 230,554$ Mutual fund investments 18,751,283 15,079,919

Total cash equivalents and investments 19,491,594 15,310,473

Retiree accounts receivable 7,362 5,773 Other accounts receivable 26,496 18,708

Total assets 19,525,452$ 15,334,954$

Liabilities and net assets Accounts payable to BCBS 97,377$ 193,238$ Deferred income 474,401 408,836

Total liabilities 571,778 602,074

Net Assets Designated for unpaid claims 932,460 1,011,647 Fund balance 18,021,214 13,721,233

Total net assets 18,953,674 14,732,880

Total liabilities and net assets 19,525,452$ 15,334,954$


2006 2005Income Contributions 9,787,296$ 8,715,461$ Dividend and other income 838,878 580,202 Other income 302,777 71,417 Net realized gain on investments 26,455 - Net unrealized gain on investments 1,463,900 326,830 Total income 12,419,306 9,693,910

Expenses Claims paid - BCBS 6,907,830 6,791,030 CareFirst BCBS services 602,709 508,878 Stop Loss Insurance premiums 345,634 275,541 Total expenses related to CareFirst BCBS 7,856,173 7,575,449

Other expenses not related to CareFirst BCBS 74,398 86,690 Kaiser health insurance 267,941 248,519 Net realized loss on investments - 4,469 Total expenses not related to CareFirst BCBS 342,339 339,678 Total expenses 8,198,512 7,915,127

Change in net assets 4,220,794 1,778,783 Net assets, beginning of year 14,732,880 12,954,097 Net assets, end of year 18,953,674$ 14,732,880$

OAS Medical Benefits Trust Fund




- 116 -




2006 2005

Operating activities Change in net assets 4,220,794$ 1,778,783$ Unrealized gain on investments, net (1,463,900) (326,830) Realized (gain) loss on investments (26,455) 4,469 (Increase) in receivables (9,377) (9,253) Decrease in accounts paid in advance to CareFirst BCBS - 404 (Decrease) Increase in payables (30,296) 236,192 Net cash provided by operating activities 2,690,766 1,683,765

Investing activities Sale of investments 346,460 248,014 Purchase of investments (1,726,054) (1,578,014) Dividends and capital gains reinvested (801,415) (555,561)

Net cash used in investing activities (2,181,009) (1,885,561)

Net (decrease) increase in cash and cash equivalents 509,757 (201,796) Equity in OAS Treasury Fund, beginning of year 230,554 432,350 Equity in OAS Treasury Fund, end of year 740,311$ 230,554$



- 117 -

1. DESCRIPTION OF THE TRUST

General

The OAS Medical Benefits Trust (Trust) is a

not-for-profit fund established in April 1982 by the

General Secretariat of the Organization of American

States (GS/OAS) to carry out the provisions of GS/

OAS Medical Benefits Plan (Plan). Pursuant to the

provisions of the trust agreement dated June 27,

2000, the sole Trustee of the Trust is the

Organization of American States General

Sec re ta r i a t (Sec re ta ry Genera l ) . The

Secretary General delegates his duties to five (5)

Delegate Trustees appointed by him, two of them in

consultation with the staff association and the

Retiree Association of the GS/OAS. The Trust’s

assets are held in custody by the Bank of America.

Eligibility and Benefits

The Plan provides health benefits, including

medical, dental and prescription drugs to GS/OAS

employees and their covered eligible dependents.

Retired employees are entitled to maintain the

insurance coverage as determined by certain

criteria involving age and years of service.

Current health claims of active and retired Plan

participants and their covered eligible dependents are

provided under a group self–insurance

contract administered by Carefirst Blue Cross Blue

Shield (Carefirst).

Contributions

Employees and retirees participating in the Plan

contribute specified amounts to the Trust,

determined periodically by GS/OAS, for coverage for

themselves and eligible dependents.

Contribution revenues are recognized and earned

on a monthly basis for the period the health care

coverage is in effect. Deferred income represents

prepayments of premiums for future health care

coverage.

Claims Payments

Claims payment expense is recognized in the

period in which the claims are received by the

third-party administrator of the Plan and billed to the

Trust. Claims billed to the Trust by the

third-party administrator, but not paid as of

December 31, 2006 and 2005, are included in

accounts payable on the accompanying statements of

financial position.

Trust Rights and Obligations

The Secretary General, as the Trustee, has the right

under the Trust to modify the benefits

provided to active and retired employees. All funds

available will be used exclusively to pay benefits

under the plan until the funds are depleted.

2. SUMMARY OF ACCOUNTING PRINCIPLES

Cash Equivalents

Cash equivalents include amounts invested in

accounts that are readily convertible to cash.

Investments with contractual maturities of ninety

days or less from the date of original purchase are

classified as cash and cash equivalents. Cash

equivalents consist of money market funds. In

accordance with the Trust’s cash management

policy of maximizing the amounts of funds

invested in income-earning assets, the Trust

routinely anticipates the timing and amount of

future cash flows.

Fair Value of Financial Instruments

The carrying amounts of financial instruments,

including cash and cash equivalents, contributions

receivable and accounts payable approximate fair

value given the short term nature of these

financial instruments.



- 118 -

Administrative Expenses

The Trust pays all administrative expenses of the

Plan. Total expenses paid by the Trust on behalf of

the Plan for the year ended December 31, 2006 and

2005 was $602 ,709 and $508 ,878 ,

respectively.

Valuation of Investments

The Trust investments are stated at fair value. The

shares of mutual funds are valued at quoted

market prices. The short-term investments are

carried at cost, which approximates fair value.

Revenue Recognition

Contributions are recognized when earned.

Contributions received in advance of the benefit

period are deferred until earned.

Use of Estimates



accordance with account ing pr inc ip les

generally accepted in the United States of

America. The preparation of financial statements in







and the reported amounts of income and expenses

during the reporting period. Actual results could


Market Risk

The Trust’s investments, in general, are

exposed to various risks, such as interest rate, credit

and overall market volatility risks. Further, due to the

level of risk associated with certain investment

securities, it is reasonably possible that changes in

the values of investment securities will occur in the

near term and such changes could materially affect

the amounts reported in the statements of financial

position as net assets available for benefits.

The cash and fair value of individual investments of

the Trust’s total net assets are as follows:

3. EQUITY OAS TREASURY FUND



combining in the OAS Treasury Fund. The Trust

maintains equity to the extent of its cash balances

retained therein. The GS/OAS administers the OAS

Treasury Fund and invests amounts not

immediately required for operations. Subject to

certain conditions, income earned by the OAS

Treasury Fund is added to the equity of the

various funds in proportion to its balances.

4. NET ASSETS DESIGNATED FOR MEDICAL CLAIMS PAYABLE

As of December 31, 2006 and 2005, $932,460 and

$1,011,647, respectively of net assets have been

designated for medical claims payable. This amount

is computed based upon past claims payment

experience, and in management’s opinion, is a

reasonable estimate of claims incurred but not

reported as of December 31, 2006 and 2005.

5. TAX STATUS

As an international organization, the OAS is

exempt from U.S. Federal income taxes. As a

result, this exemption applies to the Trust.

6. BENEFIT OBLIGATIONS

Health costs incurred by participants and their

eligible dependents are covered by insurance

contracts maintained by the Trust. It is the

present intention of the GS/OAS and the Trust to

As of 12/31/2006 As of 12/31/2005Vanguard Index SP 500 $ 7,805,070 $ 6,062,860

Nations Fund Inc. International Value Fund

3,039,810 2,627,569

Vanguard Mid-Cap 1,756,046 1,584,395Vanguard Small-Cap 1,175,413 962,835Pimco Total Return 4,410,310 3,371,039Pimco High Yield 564,634 471,221 Total $ 18,751,283 $ 15,079,919


- 119 -

continue obtaining insurance coverage for

benefits. Insurance premiums for the Trust’s

future benefits obligation will be funded by

contributions to the Trust in those later years.

7. RISK AND UNCERTAINTIES

Management continually evaluates contingencies

based on the best available evidence and provides

loss allowances where necessary. The principal

contingency includes medical claims liability risks.

Management believes that allowances for losses have

been provided to the extent necessary and that its

assessment of contingencies is reasonable.

Management believes that the resolution of

contingencies will not materially affect the Trust’s

financial position or results of operations.


The Trust is not subject to litigation which


effect on the Trust’s financial condition.

9. ACTUARIAL PRESENT VALUE OF ACCUMULATED POST RETIREMENT PLAN BENEFITS

The accrued or past service liabilities as of

December 31, 2006 (date of last actuarial study) for

postretirement health and life insurance

benefits are approximately $57.2 million ($54.6

million for retiree health benefits and $2.6 million for

retiree life insurance). As of December 31, 2006, the

Trust’s assets totaled $19,525,452. These funds are

not for coverage of life insurance benefits.



- 120 -



- 121 -

CHAPTER 9 SECRETARIAT FOR POLITICAL AFFAIRS


Statements of Financial Position Combined Statement of Activity and Changes in Fund Balance

125

126



1. Organization 2. Basis of Accounting 3. Use of Estimates 4. Equity in OAS Treasury Fund 5. Status of Missions

127 127 128 128 128

123

127

125


- 122 -



- 123 -



We have audited the accompanying statements of assets, liabilities and fund balance of the Secretariat for Political Affairs of the Organization of American States (the Secretariat), as of December 31, 2006 and 2005, and the related combined statement of activity and changes in fund balance for the years then ended. These financial statements are the responsibility of the Secretariat’s management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the external auditing requirements prescribed in Chapter IX of the General Standards of the Organization of American States. Those standards and requirements require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. As described in Note 2, the financial statements of the Secretariat have been prepared on the basis of accounting principles prescribed or permitted by the Budgetary and Financial Rules (which include the applicable financially-oriented General Standards adopted by the General Assembly of the Organization of American States), which is a comprehensive basis of accounting other than generally accepted accounting principles. In our opinion, the financial statements referred to above present fairly, in all material respects, the assets, liabilities and fund balance of the Secretariat as of December 31, 2006 and 2005, and the activity and changes in fund balances for the years then ended on the basis of accounting described in Note 2.




- 124 -



- 125 -



2006 2005Assets Equity in OAS Treasury Fund 12,012,105$ 14,224,249$ Total assets 12,012,105$ 14,224,249$

Liabilities and fund balance:Liabilities Unliquidated obligations 2,562,865$ 5,265,319$ Other accounts payable 1,911,270 57,051

Total liabilities 4,474,135 5,322,370

Fund balance 7,537,970 8,901,879 Total liabilities and fund balance 12,012,105$ 14,224,249$

Secretariat for Political Affairs



- 126 -

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- 127 -

1. ORGANIZATION

The Permanent Council, by resolution CP/RES. 895

(1524/05) of December 16, 2005, approved the

establishment of the Secretariat for Political Affairs

(SAP) according the resolutions AG/RES. 2156

(XXXV-O/05) y AG/RES. 2157 (XXXV-O/05) of the

General Assembly of the Organization of American

States, that resolved as follows: “to authorize the

Permanent Council, up until December 31, 2005, to

approve any modifications proposed by the

incoming Secretary General in the General

Secretariat’s structure”. In addition, by the

EXECUTIVE ORDER No. 05-13 Rev. 2, the Secretary

General resolves to restructure the General

Secretariat and establish the following objectives of

the Secretariat for Political Affairs (SAP):

A. To help strengthen political processes in the

Member states, in particular to strengthen

democracy as the best option for ensuring peace,

security, and development.

B. Acts to increase the legitimacy of institutions

in political processes and to strengthen the

means of maintaining those processes.

C. The SPA, its dependencies, and its staff are

under the overall direction, supervision, and

control of the assistant secretary, who answers

to the Secretary General, in accordance with the

Organization’s legal system and with the

provisions of this Executive Order.

The SPA is composed of the Executive Office of

the Assistant Secretary and the following

dependencies:

1. The Department for the Promotion of

Democracy

2. The Department for the Promotion of Good

Governance

3. The Department of Crisis Prevention and Spe-

cial Missions

Among the largest contributors to the SAP during

2006 were Sweden ($5,263,317), the United States

($5,038,588), Spain ($2,988,618), Canada

($1,862,385) and the United Nations

($1,621,552). Some contributions are restricted as

to their use by time or purpose.

The Secretary General established various ac-

counts within the Organization of American States

(OAS) to record the proceeds and disbursements

pursuant to the activities coordinated by the SAP.


The accompanying financial statements have been

prepared in accordance with the Budgetary and

Financial Rules of the OAS (Rules). The Rules

provide the basis for the accounting principles

applied in the preparation of the financial

statements. The basis for presentation of the

accompanying statements is based upon a

disclosure of detailed financial information for those

projects with significant financial activity for the

current period, and a grouping called Other

Democratic Initiatives with the remainder of OPD

project activities. This basis of presentation results in

different projects displayed at the detailed level from

year to year.

The Rules were adopted to meet budgetary and

other requirements of the OAS and, as such, result in

accounting principles and a financial statement


United States of America. The significant

deviations from accounting principles generally

accepted in the United States of America are as

follows:

A. Unliquidated obligations include amounts

related to commitments resulting from offers

made by the OPD to vendors to disburse

monies for the procurement of goods or

services in future periods. This amount does not

represent liabilities to unrelated third party



- 128 -

commitments on December 31, 2006, which the

OPD has contracted. It represents amounts

anticipated to be expended in the subsequent

year in the completion of these projects.

B. Contributions from Member states and from other

interested parties for specific purposes are

recorded at the time of collection.

C. A cash flow statement is not provided and

certain other provisions pertaining to


United States of America related to financial

statement display are not applied.

3. USE OF ESTIMATES


conformity with the Rules requires management to


reported amounts of assets, liabilities and


the date of the financial statements and the

reported amounts of income and expenses during the

reported period. Actual results could differ from

those estimates.



activities of the various funds of OAS are

consolidated in the OAS Treasury Fund. Each fund

administered by the GS/OAS maintains an equity to

the extent of its cash balance retained therein. The

OAS Treasury Fund is administered by the GS/OAS,

and amounts not immediately required for operations

are invested. Subject to certain conditions, income

earned by the OAS Treasury Fund is added to the

equity of each fund in proportion to its balance. In

addition, unrealized gains/(losses) on investments

are not included in income, and investments are

recorded at historical cost, not at fair market value.

5. STATUS OF MISSIONS

DEPARTMENT FOR CRISIS PREVENTION AND SPECIAL MISSIONS

The Department for Crisis Prevention and Special

Missions (DCPSM) within the Secretariat for

Political Affairs reinforces the capacity of the

Organization in the identification and analysis of

potential threats to democracy, governability and

peace in the countries of the Hemisphere through

political analysis, the implementation of a multiple

scenario analysis methodology and the

strengthening of rapid response capacity.

It provides information and technical support,

and also advises and creates recommendations, by

way of the Secretariat, to the OAS Secretary

General on issues of democratic sustainability,

special missions and the prevention, management

and resolution of conflicts. Additionally, it

provides and coordinates the information,

technical support and assessment to the

Exploratory Missions, Political Accompaniment

Missions and Special Missions. It coordinates with

other multilateral organizations programmatic

initiatives in the field of conflict prevention,

management and resolution and peace building.

It manages and administers the Fund for Peace:

Peaceful Solution to Territorial Conflicts; and

administers the programs for the solution of

territorial controversies executed under the

auspices of the Fund in coordination with the

Secretariat of Multidimensional Security and the

Executive Secretariat for Integral Development.

Lastly, it coordinates programs, projects and

activities whose end purposes are to peacefully

solve territorial controversy, inter-state conflicts,

internal conflicts and political crisis in the Member

states. It coordinates technical assistance

projects to improve Member states’ institutional

capacity in the areas of conflict prevention and

resolution and democratic dialogue.

Support to Institutional Strengthening and the Development and Implementation of a Multiple Scenario Methodology

One of the primary functions of the Department for

Crisis Prevention and Special Missions is to

contribute to the democratic sustainability of the

countries in the region. Through the development


- 129 -

and implementation of a multiple scenario analysis

methodology, this Department seeks to strengthen

the institutional capacity in the area of political

analysis and the prevention, management and

resolution of conflicts in order to prevent and

manage, in a timely manner, situations that

represent a threat to the stability of the

democratic systems in the region and that could

result in political crisis.

The objective of the Program for the

development of a multiple scenario analysis

methodology is to give the Organization an

instrument that allows it to strengthen its political

analysis capacity for the prevention of crises

political-institutional in nature. At the same time, it

hopes to improve and systematize the Organization’s

response capacity so it can be carried out in a timely

manner and result in actions that contribute to

democratic sustainability and that highlight the

important role of the Organization.

Within the area of strengthening of institutional

capacity, the DCPSM organized two seminars, the

first in the Dominican Republic and the second in

Santiago, Chile. The objectives of these events are

to present and analyze the lessons learned from the

experiences and joint efforts of the OAS and its

Member states to preserve and strengthen

democratic institutions; and promote dialogue on

lessons learned, the challenges and perspectives of

the future for the Organization in the

prevention, management and resolution of crises.

The Forum “Democratic Stability in the Americas:

The Institutional Role of the OAS” was carried out

within the framework of the Thirty-Sixth Period of

Ordinary Sessions of the OAS General Assembly held

in Santo Domingo, Dominican Republic with the

support from the Government of Canada and the

Fundación Global Democracia y Desarrollo

(FUNGLODE)/Global Foundation for Democracy and

Development.

During the Forum the Special Missions

undertaken by the OAS dealt with situations that

affected or could have affected the democratic

institutionalism and governability of the countries in

the Hemisphere during 2005. The experiences

presented references to the OAS special missions in

Bolivia, Ecuador, Haiti and Nicaragua. These

missions were carried out in conformance to the

mandates and provisions of the OAS Charter, the

Inter-American Democratic Charter, and

resolutions from General Assembly, Permanent

Council and Summit of the Americas.

The Forum “The Political Dimension of

Democratic Governance” was held in Santiago, Chile.

This event was organized by the Organization of

American States by way of the Department and by

Project America Corporation, a pluralist

organization that aims, starting with the Chilean

democratic transition experience, to undertake a

process of cultural and political reflection that

contributes to the development of democracy and

governance in Latin America.

The objectives of this Forum were to analyze

experiences to address the political dimension of

democratic governance in the countries of the

Hemisphere, and to promote discussion on OAS

mechanisms on the subject and, in particular, the

opportunities, challenges and perspectives for the

future to strengthen the response capacity of the

Organization in support of its Member states.

Component of the Democracy Practitioners Project

This project basically consists of the creation of a

network of experts in democratic issues that could

contribute to the SG’s different projects and

programs. A work plan for the creation of the

network is being prepared and will be presented for

approval by the SPA at the end of February. The

experts, between seventy and eighty, will serve as

advisors to the SG in issues related to the

strengthening of democracy such as electoral

reform, judicial independence, legal and legislative

reform, citizen participation, anticorruption and

transparency. Similarly, the experts will be

promoters of the Inter-American Democratic Charter

and of the values and principles of the OAS. It is

hoped the network will be operative by March 2007.


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Seed Fund for Special Missions

The OAS Secretary General, through the

Department for Crisis Prevention and Special

Missions established a seed fund to deploy Special

Missions as necessary. The Special Missions are sent

at the request of the Secretary General or of the

Permanent Council when a crisis or pre-crisis

situation develops in a Member state.

Special Mission to Support the Constituent Assembly in Bolivia

During this period, the Department has followed the

Constituent Assembly process in Bolivia as a result of

the agreement signed on April 20, 2006, by the OAS

Secretary General and the Minister of Foreign

Relations of Bolivia. This agreement established the

Special Mission to Support the Constituent Assembly

and Referendum Process with the goal of providing

technical and political assistance to the Bolivian

Government. The work of the OAS consisted in

providing legislative technical assistance,

parliamentary dialogue techniques and negotiation

for the assembly participants.

Fund for Peace

The Department for Crisis Prevention and Special

Missions also continued its efforts in political

international facilitation through the Fund for Peace,

particularly with regards to the border dispute

between Belize and Guatemala. In this sense, the

SG/OAS, through the Secretary General Special

Representative for Belize and Guatemala, has been

facilitating the negotiations developed within the

framework of the “Agreement on a Framework for

Negotiations and Confidence Building Measures

between Belize and Guatemala” between the

governments of Belize and Guatemala signed on

September 7, 2005.

On the other hand, the Office of the OAS

Secretary General in the Adjacency Zone carried out

a series of verifications and support activities to

various Belizean and Guatemalan institutions,

including the armed forces. Similarly, projects that

foment the integration of the communities in the

Adjacency Zone and community resettlement

projects are being carried out.

Mission to Support the Peace Process in Colombia

During 2006, the OAS Mission to Support the Peace

Process in Colombia (MAPP/OEA) participated in 14

demobilizations of the Autodefensas Unidas de

Colombia (AUC). In this period the MAPP/OEA: (i)

verified the real dismantling of the AUC military

structure; (ii) followed the public order situation in

distinct regions of the country where the AUC had

been present before their demobilization; and (iii)

verified the reinsertion process of more than 30,000

AUC ex-combatants. In the same fashion, the

Mission began following the implementation of Law

975 (Justice and Peace Law), a legal framework

applicable to the AUC demobilized under the Peace

Process lead by the Colombian Government with this

illegal armed group. Finally, in 2006, the MAPP/OEA

finished implementing its pilot project in

Tierralta, Córdoba, with the training of more than 50

community leaders as “conciliadores en equidad”,

with the objective of contributing to the peaceful

resolution of controversies in their communities.

Central American Project for the Strengthening of Democratic Dialogue (PCA)

In this period the Department continued to

implement the Central American Project for the

Strengthening of Democratic Dialogue (PCA) whose

primary objective is to generate institutional

capacity and strengthen local, national and

subregional strategies to facilitate political dialogue

processes and to establish mechanisms for conflict

management in Central American countries. The PCA

primarily focused on promoting the

development of these institutional spaces for

treating threats to governance, originating in the

field of security; favoring national and regional

spaces of cooperation between the authorities and

civil society. In this context, the forum “Democratic

Governance, Citizen Security and State-Civil Society

Collaboration” took place April 19-21, 2006, in

Panama. This forum brought together Ministers of


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Public Security, legislators in the region in charge of

the security issue, PARLACEN, and the SICA

consultative committee, as well as known experts

from prestigious civil organizations.

Support to the Rural Judicial Facilitators

Implementation of the Rural Judicial Facilitators in

Nicaragua, whose initial stage concluded in 2006,

continued and the process of spreading to other

Central American countries is underway. The

objective of the program was to reinforce citizen

access to justice in the rural and most isolated areas

of Nicaragua. The program’s covered 68

municipalities in Nicaragua’s Center and Atlantic,

areas inhabited by more than 345 thousand people.

In conjunction with the Supreme Court of Justice, the

Rural Judicial Facilitators in Nicaragua have been able

to establish a structure of close to 50 fully trained

judicial facilitators.

Political Accompaniment in Nicaragua

Throughout 2006, the OAS Secretary General, in

response to a request by the Nicaraguan authorities,

deployed a long term Mission to accompany, in an

integral manner, the development of the electoral

process in conformance with the provisions of the

Inter-American Democratic Charter and the OAS

Charter. Mr. Gustavo Fernández, Secretary General

Special Representative and Chief of Mission,

directed the Mission comprised by a high-level

political and technical team, as well as one hundred

and eighty-five international observers from more

than twenty Member states. For ten months the OAS

carried out an in situ following of the political, legal

and technical aspects of the process for the election

of regional, legislative and presidential authorities.

Similarly, it facilitated the interactions of a broad

spectrum of actors, through it’s accompaniment of

national authorities and the Nicaraguan people, in

the search for avenues of understanding facing the

inherent political and technical challenges of the

process. In this way, it contributed with its presence

to the pacific fulfillment of the elections with the

credibility and legitimacy necessary for its subse-

quent acceptance by all the other actors involved.

The political accompaniment work led by the Depart-

ment for Crisis Prevention and Special Missions was

carried out in close coordination with the electoral

observation and the following of the technical

aspects by the Department for the Promotion of

Democracy.

DEPARTMENT FOR THE PROMOTION OF GOOD GOVERNANCE

The Department for the Promotion of Good

Governance (DPG) promotes initiatives and

strategies leading to the adoption of public policies

that will deepen social, political and civic citizenship

in the region. The Department starts from the

premise that sustainable democracy is possible when

citizenship is full and inclusive, when it reflects the

multicultural dimensions of the region, and its

gender and ethnic diversity.

Training Program for Democratic Leaders (CALIDEM)

The Training Program for Democratic Leaders (known

by the Spanish acronym “CALIDEM” for “Programa de

Capacitación para Líderes Democráticos”), a joint

initiative of the General Secretariat of the

Organization of American States (GS/OAS) and the

Inter-American Development Bank (IDB), is a

hemispheric program of national and sub-regional

training courses for young democratic leaders.

On October 27, 2000, an agreement was signed

between the GS/OAS and the IDB, for which the IDB

agreed to provide a total of $1,000,000. The

execution period of the agreement was extended

through April 27, 2006. The program’s goal is to

support the strengthening of effective democratic

leadership in the hemisphere through the training of

young civic and political leaders on democratic

institutions, values and practices. The CALIDEM

program provided counterpart funding

(approximately $40,000 per course) for the

implementation of 22 courses held in various

countries throughout the hemisphere, in which 853

young political, social, media, and academic leaders

from 28 countries.


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Public and private training institutes were

selected in each country through a competitive

bidding process to organize and hold the courses.

The GS/OAS designed the course framework, content

and methodology, which the selected institutes

adapted to reflect the realities of each country or

sub-region.

Each course trained a group of at least 36 young

leaders under the age of 30 from political parties,

academia, non-governmental organizations, the

media, business, and other social sectors. The

training group represents a broad spectrum of

political, economic, and social affiliation, and is

balanced among men and women. As a result of

discussions during the 2nd Annual meeting of the

Inter-American Forum on Political Parties, held in

Vancouver, Canada in 2002, the CALIDEM offered

courses exclusively for young leaders of political

parties.

Caribbean Regional Secure Identities

The DPG continued its work to build the institutional

capacity of civil registries in the English-speaking

Caribbean, including the launch of the first

computerized civil registry in St. Vincent and the

Grenadines (March 6), completing most of the work

to computerize the registry in Dominica for the first

time, and signing two pre-project legal agreements

with Antigua and Barbuda (March 9). In

addition, the comparative study of registries for the

Caribbean is ready for publication. In June, the

Director and a staff member visited Haiti to plan a

long-term project to increase births registration and

build a computerized civilian registration system for

that country.

Access to Justice

The Department for Promotion of Governance

undertook preparatory activities leading to the

development of a report on the status of access to

justice within the region. The report will be based on

the assumption that access to justice is a

fundamental component of democratic governance.

Among the preparatory activities was the

identification of experts from the region with

knowledge of access to justice issues. These

experts will form part of an informal network that can

make public policy recommendations on overcoming

barriers to access to justice. In addition, the

Department oversaw the preparation of a preliminary

study on access to justice within the Inter-American

Human Rights System. This report highlights the

importance of access to justice for the regions

democracies, and will serve as the basis for

discussion for a meeting of experts to be held in

March 2007. Also in 2006, the Department began

gathering information about experiences, studies,

and jurisprudence that will result in the mapping of

best practices in the region that have lead to

overcoming obstacles to access to justice, as well as,

a bibliography and collection of studies conducted by

individual Member states on efforts to overcome

problems with access to justice.

DEPARTMENT FOR THE PROMOTION OF DEMOCRACY

The Department for the Promotion of Democracy

(DPD) is the unit within the General Secretariat of

the OAS in charge of implementing programs and

activities that aim to strengthen electoral and

democratic processes in the Member states. The DPD

mission is to contribute to the consolidation of

democratic electoral systems and processes in the

Hemisphere, and to the holding of transparent,

legitimate, and free elections in the countries of the

Americas.

Inter-American Forum on Political Parties (FIAPP)

The Inter-American Forum on Political Parties (FIAPP,

by its Spanish acronym) was established to help

implement the hemispheric mandates on

strengthening and modernizing political parties.

These mandates were approved by the Member

states in the framework of the Third Meeting of the

Summit of the Americas, the Inter-American

Democratic Charter and the Extraordinary Summit in

Monterrey, Mexico. Primary objectives have included

contributing, through dialogue, the exchange of

experiences and specific actions, to the design and


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implementation of an Inter-American agenda for the

reform and modernization of political parties and

party systems.

Since its inauguration in 2001, the

Inter-American Forum on Political Parties has worked

strictly within these mandates, hosting four annual

meetings that included a pluralistic array of political

leaders from more than 20 countries, as well as

senior staff of international cooperation organizations

and civil society representatives. These annual

meetings have served to identify challenges facing

political parties and, at the same time, to promote

strategies for reforming the party systems in the

region. Additionally, the Forum carried out a series

of complementary activities, such as seminars on

reform initiatives and subregional studies in Central

America and the Andean Region. In 2004, the

Forum completed a comparative study on the

campaign and political party financing regimes of the

34 Member states of the OAS. The findings of this

study permitted the FIAPP to provide technical

assistance and accompany political debate on

institutional reform efforts in the region. In this

regard, the FIAPP worked with the Federal Electoral

Institute of Mexico, the Congress of the Republic of

Colombia, the Central American Parliament and the

Chamber of Deputies in Brazil. In 2005, the

Forum concentrated its efforts subregionally,

hosting the Caribbean Forum on Political Parties in

Montego Bay, Jamaica and the Central American

Forum in Santo Domingo, Dominican Republic. For

the last six years, the OAS, within the framework of

the Forum, has provided support to political parties in

Guatemala with its Democratic Values and

Political Management Program. Lastly, the FIAPP

identified the promotion of gender equality in

political parties as a cross-cutting issue, co-hosting

with the Inter-American Commission on Women, two

special sessions of the Permanent Council and a

regional workshop in Central America.

Technical Electoral Assistance to the Supreme Electoral Tribunal in Guatemala

In 2006, the Department for the Promotion of

Democracy continued to support the implementation

of the Program of Technical Assistance to the

Guatemalan Electoral Regime, in cooperation with

the IIDH/CAPEL, with the intention of improving

transparency, efficiency, and confidence in the

Guatemalan electoral system. Through this

initiative, the DPD hopes to strengthen the Supreme

Electoral Tribunal in Guatemala as well as other

institutional and social actors that participate in

electoral processes, while at the same time helping

to generate conditions for the celebration of free,

just, and participative elections in September 2007.

The OAS’s work has been implemented through

specialized technical assistance activities,

institutional assistance, support for the

implementation of the approved electoral reforms,

the institutional strengthening of the SET, and

coordination with the rest of the international

cooperation agencies.

Technical Electoral Assistance to the Supreme Electoral Tribunal in El Salvador

The Electoral Tribunal in El Salvador, as the major

electoral authority in the country, is in charge of

organizing, planning, designing, executing, and

implementing all the necessary activities for the

electoral processes. The Tribunal requested the

OAS’s help to technically certify their information

systems.

The objective of this project is to assist in the

monitoring of the Tribunals’ information technology

system, in order to strengthen the current system for

the transmission of electoral results, i.e.

Transmission of Preliminary Results. This system

aims to present to the Salvadoran population

accurate and opportune electoral results as soon as

the vote-counting process ends.

Technical Assistance to the Supreme Electoral Tribunal in Ecuador

In order to strengthen the information technology

areas of the Electoral Tribunal in Ecuador in the


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development of the different stages of the electoral

process, the OAS’s DPD provided technical

assistance to the Tribunal in 2006 by updating the

electoral registry. This was done by establishing a

photographic and biometric registry, renovating the

official vote-counting system, and providing support

in the development of a internet infrastructure to

register votes emitted in foreign countries and

through the Internet.

Technical Assistance to the Civil Registry in Colombia

In 2006, the Department for the Promotion of

Democracy worked with the Colombian National Civil

Registry to consolidate and strengthen their

institutional capacity and generate the necessary

mechanisms to optimize the organization of

electoral processes, specifically for the congressional

elections of March 12, 2006 and the presidential

elections of May 28, 2006.

With the objective of aiding in the design,

elaboration, and execution of civic education

processes, the DPD also cooperated with the

Information Technology Management unit, which is

responsible for executing integral processes during

the electoral process. The OAS’s technical assistance

consisted of verifying the electronic processing of

electoral data, generating reports regarding risk

situations, analyzing the software, and evaluating the

technical and security infrastructure.

Technical Assistance to the Civil Registry in Paraguay

The OAS’s Department for the Promotion of

Democracy worked with the Paraguayan Ministry of

Justice and Labor, in particular with the Civil

Registry, in order to assist in the modernization of

the civil registry so that the institution could have a

modern and integral registration administration. This

would permit them to carry out a timely

registration process which would accurately reflect

the actions and civil facts regarding the citizens as

well as would be certifiably secure and reliable in

itself.

This technical assistance project was aimed at

supporting the civil registry in the design,

development, and implementation of the System of

Registration Administration. It also recuperated

9,000,000 registrations, helped in the creation of an

Information Technology Center and the Center for

the Training and Disclosure of the civil registry. With

this assistance, the OAS also helped train the

employees and technicians of the civil registry.

Likewise, the DPD assisted in designing a plan aimed

at broadcasting and disclosing information

regarding the importance of registering the actions

and civil facts of the citizens, institutions, and its

institutional users as well as designing an

alternative system of registration (hospitals,

doctors, midwives). The DPD also facilitated the

creation of a web-site for the civil registry.

The Inter-American Program for Electoral Technology (PITE, in Spanish)

Between 2004 and 2006, PITE has sent missions to

over 12 elections and has offered technical

assistance in more than 10 countries, with the

objective of reinforcing and modernizing electoral

processes throughout the hemisphere. PITE’s efforts

have been aimed at identifying the best practices and

technologies within the electoral arena,

developing informational programs, and

implementing projects that would facilitate the

technical observation of electoral processes.

PITE has assisted in the modernization of three

civil registries, has implemented electronic voting

projects in eight elections, and has assisted in the

transmission of electoral data in at least two

elections. This project has also brought about

agreements among the electoral institutions of

Brazil, Canada, Panama, and Paraguay, facilitating

the sharing of information among these

Member states.

Electoral Observation Missions

The electoral observation missions are an essential

tool for the strengthening of democracy and the

protection of human rights in the Americas,

objectives that are fundamental to the Organization.

Article 24 of Chapter V of the Inter-American


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Democratic Charter establishes that “The electoral

observation missions shall be carried out at the

request of the member state concerned. To that end,

the government of that state and the Secretary

General shall enter into an agreement establishing

the scope and coverage of the electoral observation

mission in question. The member state shall

guarantee conditions of security, free access to

information, and full cooperation with the electoral

observation mission.”

The main objectives of the electoral observation

missions are the following:

A. Supervise the electoral process and all the main

participants to guarantee that the current elec-

toral standards are followed. To that end, the

mission meets with representatives of the various

government agencies, such as the members of

the Electoral Tribunal and the provincial electoral

tribunals, members of the armed forces and the

police, the candidates of the political parties that

participate in the elections and the NGO leaders

that participate in the elections.

B. To be available to the main participants, to aid in

guaranteeing the observation and the use of the

procedures established in the internal legislation

to resolve conflicts.

C. To contribute, through the presence and the

work of the mission, to create an atmosphere of

public confidence and support and encourage-

ment to citizen participation. With that in mind,

the mission disseminates press releases and

grants interviews to the media.

D. To improve the electoral process, devising

suggestions and recommendations.

In accordance with resolutions AG/RES. 991

(XIX-O/89) and CP/RES. 572 (882/91), the

financing of the electoral observation missions should

come from external funding. In this manner, each

time that the OAS receives a request for the

organization of an electoral observation mission, the

UPD has to obtain the necessary funding. In 1999,

the resolution AG/RES. 1637 (XXIX-O/99)

established a permanent specific fund to finance the

activities related with the electoral observation

missions of the OAS, that, in essence, is used to

carry out pre-electoral exploratory missions.

Electoral Observation Missions carried out during 2006

Electoral Observation Mission in Nicaragua

The OAS observed the municipal elections on

March 5, 2006. The mission was financed by

the United States, Brazil, and Canada.

Electoral Observation Mission in Colombia

The OAS observed the legislative elections on


the Government of Brazil.

Electoral Observation Mission in El Salvador



the governments of the United States, Brazil

and Canada.

Electoral Observation Mission in

the Dominican Republic

The OAS observed the legislative and

municipal elections on May 16, 2006. The

mission was financed by the United States,

Brazil, Canada, and European Union.

Electoral Observation Mission in Colombia

The OAS observed presidential elections on

May 28, 2006. The mission was financed by

the United States, Brazil, and Canadian

governments.

Electoral Observation Mission in Peru

The OAS observed the first round of the

presidential elections on April 9, 2006, and

the second round on June 4, 2006. The

mission was financed by the governments of

the United States, Korea, Japan, Norway, and

Canada.

Electoral Observation Mission in Bolivia

The OAS observed the elections for the

Constituent Assembly and voting for a


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referendum regarding regional autonomy on

July 2, 2006. The mission was financed by

the United States and Canada.

Electoral Observation Mission in Guyana

The OAS observed the legislative elections on

August 28, 2006. The mission was financed

by the United States, Brazil, Canada, Chile,

Mexico, and the United Kingdom.

Electoral Observation Mission in Panama

The OAS observed the referendum regarding

the expansion of the Panama Canal on

October 22, 2006. The mission was financed

by the United States, China and Korea.

Electoral Observation Mission in Nicaragua

The OAS observed general elections on

November 5, 2006 in which the President of

the Republic and 90 members of the National

Assembly were elected. The mission was

financed by the United State, Brazil,

Denmark, Japan, Canada, Norway,

the Netherlands, and Sweden.

Electoral Observation Mission in Ecuador

The OAS observed the presidential and

legislative elections on October 15, 2006, as

well as the second round on November 26,

2006. The mission was financed by the

United States, Brazil, Norway, Canada, and

Korea.

Electoral Observation Mission in Peru


November 19, 2006. The mission was

financed by the governments of Korea,

Norway and the United States.

Electoral Observation Mission in Venezuela

The OAS observed the presidential elections

on December 3, 2006. The mission was

financed by the United States, Brazil, Finland,

the Netherlands, Canada, and Spain.

Electoral Observation Mission in Saint Lucia

The OAS observed the general elections on

December 11, 2006. The mission was fi-

nanced by the United States, the United

Kingdom, and Canada.

Technical Assistance to the Supreme Electoral Tribunal in Honduras

In 2006, the DPD provided assistance to the

Supreme Electoral Tribunal in Honduras through the

technical assistance program “Heading Towards the

2009 Electoral Process.” This project aimed at

analyzing the current electoral laws in the country

while at the same time restructuring the Tribunal’s

administration by strengthening and modernizing its

institutions.

The DPD helped identify problems related to the

2005 elections and analyzed the electoral legislation

to systematize and revise some of its articles. Also,

the DPD carried out activities with the intention of

contributing to the elaboration of a new institutional

organizational chart, helping to reclassify its

personnel and elaborating a strategic assistance plan

for the future.

Special Mission to Strengthen Democracy in Haiti

In 2002, the OAS established its Special Mission to

Strengthen Democracy in Haiti, with the purpose of

reinforcing the country’s institutional capacity in key

areas like governance, security, justice, and human

rights. This effort was continued in 2006 with the

Technical Electoral Assistance Program, which

supported Haiti’s Provision Electoral Council (PEC) in

carrying out a massive voter registration throughout

the entire country for the 2006 elections.

More than 3.5 million Haitians (about 80% of

voters) were registered through this process. The

electronic database that was created through this

process serves as a starting point for a more

permanent civil registry, an important step in the

country’s institutional development. In the weeks

before the elections, the OAS worked with the PEC to

assure that the voters could pick up their national

identification cards as well as gave additional help to


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the electoral authority.

OAS technical experts also designed the software

that was used in tabulating the votes and trained PEC

personnel on how to use it.

Main Building Main Entrance


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SECTION III FINANCIAL STATEMENTS OF AGENCIES AND ENTITIES RELATED TO THE ORGANIZATION OF AMERICAN STATES

Chapter 10 Trust for the Americas 141 Chapter 12 Inter-American Defense Board 149 (Chapter 11 intentionally skipped)



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CHAPTER 10 TRUST FOR THE AMERICAS



145

145

146



1. Organization and Financial Statements 2. Summary of Significant Accounting Policies 3. Equity in OAS Treasury Fund

147 147 148

143

147

145


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We have audited the accompanying statements of financial position of the Trust for the Americas (the Trust), as of December 31, 2006 and 2005, and the related statements of activities and cash flows for the years then ended. These financial statements are the responsibility of the Trust’s management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Trust as of December 31, 2006 and 2005, and the results of its activities and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued a report dated March 23, 2007 on our consideration of the Trust’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audits.




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As of December 31

2006 2005Assets

Equity in OAS Treasury Fund 793,464$ 908,150$ Accounts Receivable 47,001 -

Total Assets 840,465$ 908,150$

Liabilities and Net AssetsAccounts Payable 15,541$ 12,694$ Deferred Revenue - 272,151

Total Liabilities 15,541 284,845

Temporarily Restricted Net Assets 630,397 506,162 Unrestricted Net assets 194,527 117,143

824,924 623,305

Total Liabilities and Net Assets 840,465$ 908,150$

Statements of ActivitiesYears ended December 31

2006 2005Unrestricted Net AssetsRevenue:

Contributions 974,230$ 1,812,494$ Transfers In 209,188 53,000 Interest Distribution to Fund 41,022 17,639 Prior Year Refunds 3,149 3,404 In-Kind Contributions 588,554 356,011 SEDI In-Kind Contributions 201,639 228,767 Released from restrictions 608,514 402,984

Total Revenue 2,626,296 2,874,300

Expenses:Transfers Out 77,014 257,788 Returns to Donors 13,603 1,805 Administrative and Project Expenses 1,668,102 1,952,308 In-kind Expenses 588,554 356,011 SEDI In-kind Expenses 201,639 228,767

Total Expenses 2,548,912 2,796,679

Change in Unrestricted net assests 77,384 77,621

Temporary Restricted Net AssetsContributions 732,748 678,810 Released from Restriction (608,514) (402,984)

124,234 275,826

Change in Net Assets 201,618 353,447

Net assets, beginning of period 623,306 269,859 Net Assets, end of period 824,924$ 623,306$

Trust for the Americas

Statements of Financial Position



- 146 -




2006 2005Operating Activities

Change in net assets 201,618$ 353,446$

Effect of changes in non cash operating assets and liabilities:Account Receivable (47,001) 291,321 Account Payable 2,848 (140,918) Deferred Revenue (272,151) 254,039

Net Increase (Decrease) in Cash (114,686) 757,888

Equity in OAS Treasury Fund, beginning of the year 908,150 150,262 Equity in OAS Treasury Fund, end of the year 793,464$ 908,150$



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1. ORGANIZATION AND FINANCIAL STATEMENTS

The Trust for the Americas (the Trust) was created in

1997 as a not for profit entity incorporated in the

District of Columbia. The Trust serves the

Organization of American States (OAS) as an

entry point to expand hemispheric cooperation and

enhance economic development by providing a

channel for information, services, goods and funds.

In addressing central goals of OAS, and in

response to the Summits of the Americas, the Trust

mobilizes resources to confront the problems posed

by extreme poverty and to promote democracy

through actions that are environmentally,

economically and socially sustainable, and that

foster public participation, particularly of groups

previously excluded from the international

dialogue.

The operation of the Trust began in fiscal year

1998 with the principal focus on establishing the

framework within which to begin program

activities. Funding to establish the Trust was

provided by Inter-American Council for Integral

Development (CIDI) through a specific fund

created to finance CIDI programs that strengthen

partnerships with private enterprises and

foundations.

The resources have been provided by

contributions from corporate donors, Federal grants,

contributions from the Executive Secretariat For

Integral Development (SEDI) for staff and office

support, and in-kind donations from corporate and

other donors.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation


prepared on the accrual basis of accounting in



Fund Accounting and Net Asset Classifications

To ensure compliance with restrictions placed on the

resources available to the Trust, Trust’s accounts are

classified for accounting and reporting into

projects established according to their nature and

purposes. In the financial statements, projects that

have similar characteristics have been combined into

two net asset categories: Unrestricted and

Temporarily Restricted.

Unrestricted net assets are either not restricted

by donors, or the donor-imposed restrictions have

expired. Temporarily restricted net assets are

contributions restricted by the donor for a specific

purpose or time and which the restricted purpose has

not been met or the time has not passed.

Government Grants and Deferred Revenue

Contributions are recorded when earned. The Trust

has a significant ongoing grant as of December 31,

2006 and 2005 with a United States governmental

agency that is described in “Significant

Contributions”. Deferred revenue is recorded when

amounts received are in excess of amounts expended

for cost reimbursable by United States government

grants. Accounts receivable are recorded when

amounts expended are in excess of amounts

received. Deferred revenue represents contributions

received that must be refunded to the donors if not

spent for the donated purpose.

In-kind Contributions

The Trust received in-kind contributions that are

donated to the Trust as part of an agreement (the

Agreement) with the OAS through the SEDI.

Under the Agreement, the OAS through the SEDI

supports the Trust with financial, material and staff

support to enable the Trust to accomplish its

objectives. In-kind contributions include personnel

and other costs funded from the SEDI budget, with

an approximate value of $201,639 and $228,767, as

of December 31, 2006 and 2005, respectively. These



- 148 -

amounts are include as revenue and expenses in the

accompanying statements of activities for the years

ended December 31, 2006 and 2005.

The Trust also received in-kind contributions from

corporations and other entities for carrying out its

program in the amount of $588,554 and $356,011

during the years ended December 31, 2006 and

2005, respectively, that were based on the Trust’s

estimate of the fair market value of the services

provided on the date of the contribution.

Federal Income Tax

The Trust is exempt from Federal income tax under

section 501(a) of the Internal Revenue Code as an

organization described in section 501(c) (3). The

Trust is not a private foundation within the meaning

of section 509(a) of the Code, because it is an

organization described in section 509(a)(1)(A)(vi).







and the reported amounts of revenues and

expenses during the reporting period. Actual results

could differ from those estimates.

The Trust entered into a significant grant

agreement in 2004 with the United States of America

Agency for International Development (USAID) for

activities in Colombia. The agreement is for a total of

$1,136,226 of which $37,706 was expended for the

year ended December 31, 2006, and $1,129,706

expended from the inception of the agreement.

The Trust’s revenue is recognized as the expense

is incurred, and is the basis for drawdown of the

funds from the letter of credit with the USAID, and

for recognition of receivables.

The Trust’s project expenditures correspond to its

two main initiatives and were incurred as follows:

Transparency and Governance Projects: $587,743 Technology for Development Projects: $653,587

These expenditures are included in Administrative

and Project Expenses on the Statements of

Activities.

Unrestricted net assets are assets and

contributions that are not restricted by donors or for

which restrictions have expired. The majority of the

Trust’s unrestricted net assets represent the

administrative portion retained from various project

contributions and grants.

Temporarily restricted net assets are those

assets whose use by the Trust has been limited by

donors primarily for a specific purpose. When a donor

restriction is met, temporarily restricted net assets

are reclassified to unrestricted net assets. Donor

restricted contributions which have the restrictions

relieved in the same year as the contribution is

received are included in unrestricted net assets.



activities of the various funds of OAS are

consolidated in the OAS Treasury Fund. The Trust for

the Americas Fund maintains equity to the

extent of its cash balances retained therein. The

General Secretariat administers the OAS Treasury

Fund and invests amounts not immediately required

for operations. Subject to certain conditions,

income earned by the OAS Treasury Fund is added to

the equity of the various funds in proportion to its

balances.

General Secretariat


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CHAPTER 12 INTER-AMERICAN DEFENSE BOARD



153

153

154



1. Organization 2. Summary of Significant Accounting Policies 3. Income Taxes 4. Pension Plan and Employee Benefits 5. Funding 6. In-kind Contributions 7. Program Expenses 8. Commitments and Contingencies

155 155 156 156 156 156 157 157

151

155

153


- 150 -



- 151 -



We have audited the accompanying statements of financial position of the Inter-American Defense Board (the Board), as of December 31, 2006 and 2005 and the related statements of activities and cash flows for the years then ended. These financial statements are the responsibility of the Board’s management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assur-ance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principals used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Board as of December 31, 2006 and 2005, and the results of its activities and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.




- 152 -



- 153 -



2006 2005Assets Cash and cash equivalents 137,036$ 432,862$ Prepaid expenses and other assets 200,063 47,915 Total current assets 337,099 480,777

Equipment 842,007 684,278 Leasehold Improvements 42,000 - Less: accumulated depreciation 689,709 684,278 Total property and equipment 194,298 - Total assets 531,397$ 480,777$

Liabilities and net assets Accounts payable 124,582$ 50,262$ Accrued leave 51,913 45,220 Total liabilities 176,495 95,482

Unrestricted Net Assets 354,902 385,295 Total liabilities and net assets 531,397$ 480,777$

Statements of ActivitiesYears ended December 31

2006 2005

Revenue Funding received from OAS 1,416,200$ 1,486,900$ In-kind contribution 3,754,080 3,876,552 Reimbursement income 266,541 335,550 Interest and other income 75,972 201,883 Total revenue 5,512,793 5,900,885

Expenses Personnel 582,693 566,313 Other general and administrative 479,561 387,051 Depreciation 5,431 19,450 In-kind expense 3,754,080 3,876,552 Reimbursement expense 266,541 335,550 Bad debt expense 8,548 - Contracts 604,061 507,984 Total expenses 5,700,915 5,692,900

Change in unrestricted net assets (188,122) 207,985

Non-Operating Income 157,729 - Change from operations (30,393) 207,985

Unrestricted net assets, beginning of year 385,295 177,310 Unrestricted net assets, end of year 354,902$ 385,295$

Inter-American Defense Board




- 154 -



2006 2005

Operating activities Change in net assets (188,122)$ 207,985$

Depreciation 5,431 19,450 Bad debt expense 8,548 - Prepaid expenses and other assets (160,696) 32,542 Account payable 3,432 28,520 Accrued leave 6,693 (8,363) Net cash provided by operating activities (324,714) 280,134

Investing ActivitiesPurchase of property and equipment (128,841) -

Financing activities Cash received for auditorioum renovation 157,729 -

Decrease in cash and cash equivalents (295,826) 280,134 Cash and cash equivalents, beginning of the year 432,862 152,728 Cash and cash equivalents, end of year 137,036$ 432,862$




- 155 -

1. ORGANIZATION

The Inter-American Defense Board (the Board) was

established on March 30, 1942 and designated, by

executive order, as a public international

organization on March 26, 1951 by the General

Assembly of the Organization of American States.

The Board is comprised of military officers

representing the highest echelons of their nation’s

defense establishments. The mission of the Board is

to maintain the collective self-defense of the

Western Hemisphere with peace and security as

primary objectives.

The Inter-American Defense College (the College)

was established in 1962 as a sub-organization of the

Board. Its primary goal is the preparation of future

military and civilian leaders for leadership roles in the

hemisphere.

The Board is an affiliated agency of the

Organization of American States (OAS) and receives

a substantial portion of its operating budget from the

OAS; however, the two organizations maintain

separate management structures. The Board has

experienced a continuous decrease in its budget due

to decreases in funding provided by the OAS. In

response to the lower budgets, the Board has had to

dramatically reduce its civilian work force from 87

civilian personnel in 1987 to 7 civilian personnel at

the end of fiscal year 2006.

The administration has reduced expenses and

personnel costs to absolute minimal levels and

further reductions may compromise the

organization’s ability to adequately perform its

mission. The lack of civilian personnel is affecting the

institutional memory of the organization as well as

program continuity which is a serious

management challenge.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation


prepared on the accrual basis of accounting, in



Use of Estimates







liabilities at the date of the financial statements and

the reported amounts of revenue and expenses

during the reported period. Actual results could


Fair Value of Financial Instruments

The Board’s financial instruments consist of cash and

cash equivalents, accounts receivable, accounts

payable and accrued expenses. In management’s

opinion, the carrying amounts of these financial

instruments approximate their fair value as of

December 31, 2006 and 2005.

Cash and cash equivalents

The Board considers all highly liquid investments with

maturity of three months or less at the date of

purchase to be cash equivalents. Cash equivalents

consist of money market funds as of December 31,

2006 and 2005.

Accounts receivable

Accounts receivable as of December 31, 2006 and

2005, consist primarily of amounts related to costs

incurred by the Board which are reimbursable by U.S.

Department of Defense (DoD).



- 156 -

Property and equipment

Equipment and furniture are stated at cost, net of

accumulated depreciation. Depreciation expense is

recognized using the straight-line method over the

estimated useful life of the assets. The useful life of

equipment is three years. The useful life of leasehold

improvements is 10 years, the remaining life of the

lease.

3. INCOME TAXES

The Board is a public international organization and

as such, is exempt from paying U.S. Government

income tax.

4. PENSION PLAN AND EMPLOYEE BENEFITS

All of the employees of the Board participate in a

contributory multi-employer pension plan

administered by the Retirement and Pension Plan

Committee of the OAS. Contributions to the Plan by

the Board and employees are based on fixed

percentages of annual pensionable salaries in

accordance with United Nations tables and

approximated $76,372 and $79,462 in fiscal years

2006 and 2005, respectively.

The Board provides certain benefits to its

employees, which accrue to them during periods of

employment and are payable upon separation. All

employees are entitled to accrued leave and certain

employees receive terminal pay, merit awards, and

special leave. The payments made during 2005 for

these benefits amounted to approximately $12,214.

There were no related payments during 2006.

5. FUNDING

Funding received from the OAS as of December 31,

2006 and 2005 was $1,416,200 and $1,486,900,

respectively. The Board relies upon the OAS for

funding for all its operating activities and is

dependent on the continued financial support of the

OAS.

The headquarters of the Board is a building

owned by the General Secretariat of the OAS.

6. IN-KIND CONTRIBUTIONS

The Board received in-kind contributions from the

OAS, DoD, and Member states totaling

approximately $3,754,080 and $3,876,552 for the

years ending December 31, 2006 and 2005,

respectively. These in-kind contributions were valued

at the fair market value and represented the use of

office space and transportation provided to the Board

and College by the DoD and OAS. The OAS provided

in-kind for the year ended December 31, 2006 and

2005 in the amounts of $1,287,000 or 34.3%, and

$1,287,000 or 33.2%, respectively, for the use of the

building at 2600 NW 16th St., Washington DC. The

DoD provided in-kind support for the year ended

December 31, 2006 and 2005 in the amount of

$2,112,000 or 56.3%, and $2,112,000 or 54.5% for

the use of the building at Fort McNair, Washington

DC. Other in-kind support provided by the DoD and

other Member states of the OAS for the year ended

December 31, 2006 and 2005 was $355,080 and

$477,552, respectively, included the use of U.S.

aircraft on in-country transportation for student trips.

These figures do not include the services provided for

approximately 90 military personnel and delegates as

the Board deems it impractical to measure the value

of those contributions.

The Board sought and received support from DoD

for several funded seminars and support for ongoing

IADB activities. This support was approximately

$266,541 and $335,550 for the year ended

December 31, 2006 and 2005, respectively and is

included in the IADB reimbursement income. These

initiatives were in addition to the normal operations

and curriculum of the College providing greater

participation opportunities to all OAS Member states.

While the Board intends to continue seeking external

funding for such events, all future contributions will

be subject to individual event approval by the DoD

agency providing the funding. A significant portion of

the DoD funding may not be received in 2007. The

Board received $57,351 and $43,000 for its

scholarship program (IMET) as of December 31, 2006

and 2005 respectively. The support was directed to


- 157 -

the efforts to bring students from OAS Member

states that can not participate at the College for lack

of funding.

7. PROGRAM EXPENSES

The Board’s expenses were primarily for four

functions; the Council of Delegates, the

Sub-Secretariat for Advisory Services

(former International Staff), the Inter-American

Defense College, and Administrative Support.

The OAS funding expenses incurred during 2006

and 2005 were calculated approximately as follows:


The Board is not subject to any lawsuits which


effect on the Board’s financial condition.

2006 2005

Council of Delegates $ 175,000 $ 282,000

Sub-Secretariat for Advisory Services

$ 121,000 $ 172,000

Inter-American Defense College

$ 965,000 $ 894,000

Sub-Secretariat for Administration

$ 153,000 $ 139,000

General Secretariat


- 158 -



- 159 -

SECTION IV FINANCIAL STATEMENTS OF THE OAS RETIREMENT AND PENSION FUND

Chapter 13 OAS Retirement and Pension Fund 161

Main Building Hall of Heroes


- 160 -



- 161 -

CHAPTER 13 OAS RETIREMENT AND PENSION FUND


Statements of Net Assets Available for Benefits to Participants Statements of Changes in Net Assets Available for Benefits to Participants

165

165

REPORT OF INDEPENDENT AUDITORS


1. Description of the Fund 2. Significant Accounting Principles 3. Investments 4. Actuarial Present Value of Accumulated Plan Benefits 5. Money Market Account 6. Securities Lending 7. Income Tax Status of the Plan

167 168 169 170 171 172 172

163

167

165


- 162 -



- 163 -

REPORT OF INDEPENDENT AUDITORS

Retirement and Pension Fund Committee Organization of American States

We have audited the accompanying statements of net assets available for benefits to participants of the Organization of American States Retirement and Pension Fund (the Fund) as of December 31, 2006 and 2005, and the related statements of changes in net assets available for benefits to participants for the years then ended. These financial statements are the responsibility of the Fund’s management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. We were not engaged to perform an au-dit of the Fund’s internal control over financial reporting. Our audits included consideration of internal con-trol over financial reporting as a basis for designing audit procedures that are appropriate in the circum-stances, but not for the purpose of expressing an opinion on the effectiveness of the Fund’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the ac-counting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial status of the Fund at December 31, 2006 and 2005, and the changes in its financial status for the years then ended, in conformity with accounting principles generally accepted in the United States.

March 23, 2007


- 164 -



- 165 -



Statements of Net Assets Available for Benefits to ParticipantsDecember 31

2006 2005AssetsInvestments at fair value:

Short-term investments $ 8,730,199 $ 9,105,284 U.S. Government and Agency Issues 16,380,715 7,072,135 Corporate Bonds 11,533,173 - Commingled equity trusts 163,831,840 182,350,813 Fixed income index 80,759,142 87,522,134 Common stock 22,040,826 20,668,497

Sub-total 303,275,895 306,718,863

Accrued interest and dividends 95,228 32,774 Due from broker for securities sold 63,846 -

Total Assets $ 303,434,969 $ 306,751,637

LiabilitiesDue to broker for securities purchased $ - $ 23,402 Provident Plan participants accounts 691,440 499,629 Administrative expenses payable 107,752 128,424

Total Liabilities 799,192 651,455

Net Assets Available for Benefits $ 302,635,777 $ 306,100,182

Statements of Changes in Net Assets Available for Benefits to ParticipantsYears ended December 31

2006 2005AdditionsNet appreciation in fair value of investments $ 36,823,594 $ 19,316,253 Interest and dividends 1,838,988 894,431 Less: investment expenses (507,779) (441,436)

38,154,803 19,769,248 Contributions:

Institutions 8,437,735 8,155,797 Participants 4,217,880 4,145,634 Participant payments for purchase of years of participation 70,658 21,697

12,726,273 12,323,128

Total Additions 50,881,076 32,092,376

DeductionsPayments to pensioners 6,676,553 5,980,237 Liquidations paid to participants (or their beneficiaries) 46,842,101 26,618,071 Interest credited to Provident Plan accounts 43,674 18,865 Administrative expenses 783,153 814,925

Total Deductions 54,345,481 33,432,098

Net Decrease (3,464,405) (1,339,722)

Net Assets Available for BenefitsBeginning of year 306,100,182 307,439,904 End of year $ 302,635,777 $ 306,100,182

Retirement and Pension Fund

Retirement and Pension Fund


- 166 -



- 167 -

1. DESCRIPTION OF THE FUND

The activity of the Organization of American States

Retirement and Pension Fund (Fund) includes both the

Retirement and Pension Plan (Plan) and the Provident

Plan. The following brief description of the Plan and

the Provident Plan is provided for general information

purposes only. The Plan and Provident Plan

documents should be consulted for detailed

information.

General

The Plan is a contributory retirement plan maintained

for the benefit of most staff members of the Organiza-

tion of American States (OAS) and other affiliated in-

stitutions. Compulsory contributions are shared two-

thirds by the institution and one-third by the staff

member.

The Provident Plan is a contributory savings plan

established for the benefit of employees under

short-term contracts. Compulsory contributions by the

employer and the participant are made in equal

amounts, and the balances in the accounts are fully

vested in the name of the participants. The total of the

accumulated funds in the Provident Plan

participants’ accounts may only be withdrawn at the

time of death, transfer to another qualified Plan, or

separation.

Funding Policy

The Plan and the Provident Plan are funded by the

General Secretariat, other affiliated institutions and

compulsory participants’ contributions at fixed

percentages of their annual pensionable

remunerations. A portion of the income earned on the

Fund’s investments is allocated semiannually to the

Plan and the Provident Plan participants’ accounts at

rates determined by the Retirement and Pension Fund

Committee (Committee). The remaining portion, if

any, is retained in the Fund’s General Reserve for

operational costs and to ensure the Fund’s

sustainability. Interest credited to participants’

accounts as determined by the Committee was

11.75% and 6% in 2006 and 2005, respectively. Plan

participants’ accumulated contributions were

$78,758,525 and $84,543,710 at December 31, 2006

and 2005, respectively, including interest credited at

rates determined by the Committee, compounded

semiannually.

Benefits

Amounts included in participants’ Plan accounts may

only be withdrawn at the time of death or separation.

Participants leaving the Plan before mandatory

retirement age are entitled to receive the amount of

their personal credits (contributions plus interest) and

a percentage of the institutional credit (employer’s

contributions plus interest) based upon the vesting

provisions of the Plan.

The vesting provisions of the Plan provide that

participants with less than four years of participation

receive, in addition to 100% of their personal credits,

35% of the institutional credit. Participants with four,

but less than five, years of participation receive 40%

of the institutional credit. Participants receive an

additional 20% of the institutional credit for each

additional year in excess of four. They are fully vested

in their institutional credits after seven years of

participation.

Minimum conditions for retirement are fifty-five

years of age and fifteen years of participation in the

Plan. Upon retiring, participants in the Plan are

entitled to a pension payable for life with the option of

taking up to 1/3 of the actuarial value of their pension

in a one time lump-sum payment. Participants who

joined the Plan before January 1, 1982 may elect,

instead of the preceding benefit, a life annuity based

on the total sum standing to their credit in their

accounts. Alternatively, at their request, the

Committee has the discretion to substitute some other

form of benefit of equivalent value.

The Plan provides for minimum pension benefits.

The minimum life pension for a participant at age



- 168 -

sixty-five, with not less than fifteen years of

participation in the Plan, is an annual amount equal to

2% of the average annual pensionable remuneration

for the thirty-six consecutive months of highest

pensionable remuneration (within the last five years of

remunerated participation). This amount is then

multiplied by the number of years of participation up

to a maximum of thirty, and 1 2/3% additional for

every year of participation in excess of thirty but no

more than forty.

The same method is used to determine the

amount of the voluntary retirement pension due to

participants who elect this form of retirement which is

applicable to participants fifty-five years of age or

older, but less than sixty-five, whose years of

participation and age, when added, total not less than

eighty-five (rule of 85). Certain actuarial reductions

are made for retirement of participants who do not

satisfy either the conditions for compulsory retirement

or the rule of 85. Cost-of-living adjustments to

pensions are contemplated in the Plan.

Death Benefits

Upon death of a pensioner (or a participant with not

less than five years of participation who dies while in

active service), the pensioner’s surviving spouse and

minor or disabled children are entitled to a pension, as

defined in the Plan. When an active participant dies

with less than five years of participation, the surviving

spouse and the minor or disabled children, if any,

receive the total of the accumulated funds in the

participant’s account. Also, for a participant who dies

while in active service with no surviving spouse or

children, the Plan authorizes payment of the

respective personal credit (personal contributions and

its accrued interest) to the designated beneficiaries.

Disability Benefits

Participants with five or more years of participation in

the Plan, whose services are terminated because of

physical or mental disability, receive annual disability

benefits, in the form of a life pension, as defined in the

Plan. Participants who have less than five years of

participation receive the total of the accumulated

funds in their accounts. A participant who joined the

Plan before January 1, 1982 may elect to be covered

instead by alternative provisions on disability

retirement as defined in the Plan.

Fund Termination

If the Fund is terminated, every participant, regardless

of length of participation, is entitled to all the

contributions credited to his or her account and the

increment thereon.

Except to correct any actuarial errors, no part of

the contribution to the Plan made by the General

Secretariat of the OAS or any other affiliated

institution, or of the increment thereon, shall revert to

the general funds of the institution or be used for any

other purpose than the exclusive benefit to the

participants or their beneficiaries.

2. SIGNIFICANT ACCOUNTING PRINCIPLES

Basis of Accounting

The accompanying financial statements have been

prepared on the accrual basis of accounting. Benefits

are recorded when paid.

Investment Valuation and Income Recognition

Common stocks, fixed income indices and debt

securities are valued at fair market value measured by

the quoted price of the active market on which the

security is traded as of the latest trade date prior to

year-end. Short-term investments are reported at

cost, which approximates fair value. Commingled

equity trusts are valued by obtaining a price from their

issuer.

Purchases and sales of securities are recorded on

a trade-date basis. Interest income is recorded on the

accrual basis. Dividends are recorded on the

ex-dividend date.

Actuarial Present Value of Accumulated Plan Benefits

Accumulated plan benefits are those estimated future

periodic payments, including lump sum distributions

that are attributable under the Plan’s provisions to the

participants or their beneficiaries. Accumulated plan

benefits include benefits expected to be paid to (a)


- 169 -

retired or terminated employees or their beneficiaries,

and (b) present employees or their beneficiaries. The

actuarial present value of accumulated plan benefits is

determined by the consulting actuaries, Buck

Consultants.

Use of Estimates

The preparation of financial statements in conformity

with accounting principles generally accepted in the

United States requires management to make

estimates and assumptions that affect the amounts

reported in the financial statements and

accompanying notes. Actual results could differ from

those estimates.

3. INVESTMENTS

The Fund’s investment portfolio is managed by State

Street Global Advisors; The Northern Trust Company;

Barclays Global Investors; Aberdeen Asset

Management; Lord, Abbett & Co., and Graham, Mayo,

Van Oterloo & Co, LLC (GMO) and Merrill Lynch, within

the investment policy guidelines established by the

Committee. The Committee also retains the firm Buck

Consultants as investment advisors.

State Street Global Advisors manages the

domestic passive equity (large and medium

capitalization) and the long-term passive bond

portfolios. They also act as custodian for both

portfolios. Lord, Abbett & Co. manages the active

small cap portion of the domestic equity portfolio and

the Northern Trust Company acts as custodian for this

portfolio. The Northern Trust Company manages and

acts as the custodian for a short-term fixed-income

investment portfolio. Aberdeen Asset Management

manages the active portion of the long-term bond

portfolio. Barclays Global Investors manages and acts

as custodian of the passive international equity

portfolio. GMO manages and acts as custodian for the

active portion of the international equity portfolio.

Merrill Lynch manages and acts as the custodian of

the short term fixed-income investment portfolio.

Buck Consultants performs the monitoring of the

investment managers and investment returns to

assure compliance with the Committee’s established

policies. Buck Consultants also presents Quarterly

reports to the Committee.

The fair value of individual investments that

represent 5% or more of the Fund’s net assets are as

follows:

Individual Investments that Represent 5% or more of the Fund’s net Assets

(Notes to financial statements

continue on next page . . .)

As of December 31, 2006

Russel 1000 Index $ 97,150,001

Aberdeen Core Plus Fixed Income Fund $ 24,989,308

SSGA Passive Bond Fixed Income Fund $ 49,718,693

EAFE EQ Index FD ex-Japan $ 41,559,961

Main Building


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The classification of investments by portfolio and financial instruments is presented as follows:

Classification of Investments by Portfolio —2006

Classification of Investments by Portfolio —2005

These above tables facilitate the understanding of the composition and nature of the investment structure of the Fund.

Also, the listing of investment assets in the Statement of Net Assets Available for Benefits to Participants follows the

classification by financial instruments in full compliance with accounting principles generally accepted in the United

States.

Net realized and unrealized appreciation/(depreciation) for the years ended December 31, 2006 and 2005 is as follows:

4. ACTUARIAL PRESENT VALUE OF ACCUMULATED PLAN BENEFITS

The following table shows the values of the assumptions used for the actuarial valuation of the Fund as of December

31, 2006 and 2005. These assumptions are based on the presumption that the Plan will continue. Were the Plan to

terminate, different actuarial assumptions and other factors might be applicable in determining the actuarial present

value of accumulated plan benefits.

2006 2005

Type of Asset

Fixed Income Index $ 3,538,163 $ 4,607,337

U.S Government and Agency Issues

340,694 (1,355)

Corporate Bonds (15,100) (2,490,667)

Miscellaneous Bonds - 73,902 Commingled Equity Trusts/Common Stocks

32,959,837 17,127,036

Total $36,823,594 $19,316,253

Financial Categories Short-Term Fixed-Term Domestic EquityInternational

Equity TOTALShort-Term Investments $ 7,845,346 $ - $ 884,853 $ - $ 8,730,199 U.S. Government and Agency Issues 6,386,669 9,994,046 - - 16,380,715 Corporate Bonds 11,533,173 - - - 11,533,173 Fixed Income Index - 80,759,142 - - 80,759,142 Commingled Equity Trust/Common Stocks - - 119,190,827 66,681,839 185,872,666

TOTAL $ 25,765,188 $ 90,753,188 $120,075,680 $ 66,681,839 $303,275,895

Financial Categories Short-Term Fixed-Term Domestic EquityInternational

Equity TOTALShort-Term Investments $ 8,268,839 $ 72 $ 836,373 $ - $ 9,105,284 U.S. Government and Agency Issues 54,654 7,017,481 - - 7,072,135 Corporate Bonds - - - - - Fixed Income Index - 87,522,135 - - 87,522,135 Commingled Equity Trust/Common Stocks - - 143,799,533 59,219,778 203,019,311

TOTAL $ 8,323,493 $ 94,539,688 $144,635,906 $ 59,219,778 $306,718,865


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Actuarial Valuations Assumptions

The actuarial present value of accumulated Plan benefits and benefit information for December 31, 2006 and 2005

are shown in the following table:

Actuarial Present Value of Accumulated Plan Benefits

The following reconciliation sets forth the reasons for the change in the total actuarial present value of accumulated

plan benefits for the years ended December 31, 2006 and 2005:

Reconciliation of Total Actuarial Present Value of the Accumulated Plan Benefits

5. MONEY MARKET ACCOUNT

The Fund has an operational money market account with Merrill Lynch from which liquidation and annuitant payments

are made. This account is considered to be part of the investment portfolio maintained by the Fund and is included as


Vested Benefits:Participants $ 155,976 $ 162,137 Pensioners 75,826 56,915

Total vested benefits 231,802 219,052

Non-vested benefits 52,518 41,684

Total Actuarial Present Value of Accumulated Plan Benefits $ 284,320 $ 260,736

Years ended on December 31,2006 2005

Mortality United Nations Mortality tables – Male and Female 2000.

United Nations Mortality tables – Male and Female 2000.

Retirement 2.5 times the rates used in 1996 and 2002. 90% for ages 65–69 with 15 or more years of service.

2.5 times the rates used in 1996 and 2002. 90% for ages 65–69 with 15 or more years of service.

Interest 8.0% of which 5.6% is assumed to be credited to participants’ accounts.

8.0% of which 4.0% is assumed to be credited to participants’ accounts.

Retirement benefit election 75% participants assumed to elect full commutation with the remaining 25% assumed to take their benefit in the form of annuity.

75% participants assumed to elect full commutation with the remaining 25% assumed to take their benefit in the form of annuity.

Operational costs 0.4% 0.4%


Total Actuarial Present Value of Accumulated Plan Benefits at Beginning of the Year

$ 260,736 $ 270,412

Increase (decrease) attributable to:Interest earned on accumulated Plan benefits 18,759 20,333 Benefits paid (53,518) (33,125)Benefits accumulated and Actuarial Experience 33,491 3,116 Assumption changes 24,842 - Change in 415 limit 10 -

Total Actuarial Present Value of AccumulatedPlan Benefits at End of the Year

$ 284,320 $ 260,736


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part of cash and cash equivalents when calculating the

investment allocation in accordance with the

investment policy guidelines established by the

Committee. Money market account balances were

$6,896,335 and $2,751,885 at December 31, 2006

and 2005, respectively.

6. SECURITIES LENDING

The Fund participates in a securities lending program

administered by The Northern Trust Company

(Northern). Certain securities of the Fund are loaned

to participating brokers who provide collateral, in the

form of cash, government securities, or irrevocable

bank letters of agreement, valued at 102% of the

market value of the securities on loan. The collateral is

invested on behalf of the Fund and the associated

investment income, net of the amount rebated to the

borrower as a return on the collateral, is shared 60/40

and 50/50 between the Fund and Northern for

government securities and corporate securities,

respectively. The Fund and Northern have economic

risk if the return earned on the invested collateral is

less than the agreed rebate to the borrower. This risk

is managed by investing the collateral in a pool of low

risk, short term investment securities. The Fund re-

tains ownership of the loaned securities and the right

to recall them at any time. Accordingly, the loaned

securities included in the net assets of the Fund as of

December 31, 2006 and as of December 31, 2005

were $7,345,063 and $212,249, respectively.

7. INCOME TAX STATUS OF THE PLAN


from U.S. federal income taxes and such exemption

applies to the Retirement and Pension Fund of the

OAS.


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THE ORGANIZATION OF AMERICAN STATES

The Organization of American States (OAS) is the world's oldest regional organization, dating back to

the First International Conference of American States, held in Washington, D.C., from October 1889 to April 1890. At that meeting the establishment of the International Union of American Republics was approved. The Charter of the OAS was signed in Bogota in 1948 and entered into force in December 1951. The Charter was subsequently amended by the Protocol of Buenos Aires, signed in 1967, which entered into force in February 1970; by the Protocol of Cartagena de Indias, signed in 1985, which entered into force in November 1988; by the Protocol of Managua, signed in 1993, which entered into force in January 1996; and, by the Protocol of Washington, signed in 1992, which entered into force in September 1997. The OAS currently has 35 Member states. In addition, the Organization has granted permanent observer status to over 45 states, as well as the European Union.

The essential purposes of the OAS are: to strengthen peace and security in the Hemisphere; to

promote and consolidate representative democracy, with due respect for the principle of nonintervention; to prevent possible causes of difficulties and to ensure peaceful settlement of disputes that may arise among the Member states; to provide for common action on the part of those states in the event of aggression; to seek the solution of political, juridical, and economic problems that may arise among them; to promote, by cooperative action, their economic, social, and cultural development; and, to achieve an effective limitation of conventional weapons allowing to devote the largest amount of resources to the economic and social development of the Member states.

The OAS accomplishes its purposes by means of: the General Assembly; the Meeting of Consultation

of Ministers of Foreign Affairs; the Councils (the Permanent Council and the Inter-American Council for Integral Development); the Inter-American Juridical Committee; the Inter-American Commission on Human Rights; the General Secretariat; the specialized conferences; the specialized Organizations; and, other entities established by the General Assembly.

The General Assembly holds regular sessions once a year. Under special circumstances it meets in

special session. The Meeting of Consultation is convened to consider urgent matters of common interest and to serve as Organ of Consultation under the Inter-American Treaty of Reciprocal Assistance (Rio Treaty), the main instrument for joint action in the event of aggression. The Permanent Council takes cognizance of such matters as are entrusted by the General Assembly or the Meeting of Consultation, and implements the decisions of both organs when their implementation has not been assigned to any other body. It monitors the maintenance of friendly relations among Member states and the observance of the standards governing General Secretariat operations and also acts provisionally as Organ of Consultation under the Rio Treaty. The General Secretariat is the central and permanent organ of the OAS. The headquarters of both the Permanent Council and the General Secretariat is in Washington, D.C.

MEMBER STATES Antigua and Barbuda, Argentina, The Bahamas (Commonwealth of), Barbados, Belize, Bolivia, Brazil, Canada, Chile, Colombia, Costa

Rica, Cuba, Dominica (Commonwealth of), Dominican Republic, Ecuador, El Salvador, Grenada, Guatemala, Guyana, Haiti, Honduras, Jamaica, Mexico, Nicaragua, Panama, Paraguay, Peru, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Suriname,

Trinidad and Tobago, United States, Uruguay and Venezuela.


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ISBN 0-8270-5073-9

OAS Audit of Accounts and Financial Statements 2006

Documents