As proposed by Commission III, the Conference adopted the following resolution:
- Expresses its appreciation for the work of the Special Committee on the Scale of Contributions and Currency Problems;
- Accepts the conclusions and recommendations of the Report of the Special Committee, and adopts the scale of contributions proposed therein, together with the principles to govern changes in the FAO scale of contributions to allow for changes in the scale of contributions of the United Nations, factors introduced by the admission of new members, and provision for and adjustment in cases needing temporary relief;
- Determines, in conformity with the above, that for the financial year 1950 the assessments of new members shall be used to the extent equitable to reduce for that year the contributions of members warranting immediate relief, with particular reference to Austria, China, and Finland, the amount of the assessment for each new member and the amount of the reduction for each member receiving relief to be determined by the Conference;
- Determines that, after the financial year 1950, the adjustment referred to as "Step 7" in Appendix III, Report of the Special Committee on Scale of Contributions and Currency problems, shall be omitted from the computation of the scale, and that appropriate adjustments shall be made for countries, such as China, for which special relief is warranted; and
- Instructs the Special Committee to study other changes that might advantageously be brought into the scale, taking into account the principles and procedures outlined in its Report and the views expressed by the various delegations, and to present a revised scale to the Conference; in particular, in view of the findings of the General Assembly of the United Nations that there is room for closer relationship between the assessment of member states in the contributions of the United Nations and of the Specialized Agencies, it shall seek the recommendations and advice of the Committee on Contributions of the United Nations.
There remained to determine the assessments for 1950 of the five new members admitted at this Session of the Conference. The Conference sought the advice of the Special Committee, which met 3 December 1949. In the light of its recommendations and of the views expressed by the General Committee regarding Sweden, the Conference adopted the following further resolution:
- Decides that the following shall be the percentage contributions of the new members of the Organization during 1950:
- Decides to apply "Step 7" to the contribution of the Netherlands (which formerly represented not only that of the Netherlands but also of Indonesia) so that it will be 1.59 percent for 1950; and
Noting that the above action would result in a total scale amounting to 102.43 percent, further decides
- that the assessment of Finland will be reduced to 0.20 percent;
- that the assessment of Austria will be reduced to 0.34 percent;
- that the assessment of China will be reduced to 4.35 percent.
(The resulting Scale of Contributions for all members of FAO in 1950 appears in Appendix B.)
Budget for 1950
The Conference had before it the Draft Budget for 1950 (C49/4), submitted by the Director-General, and the comments of the Council on this subject (Report of the Council of FAO, Sixth Session).
A special committee was appointed by Commission III to make a detailed study of the draft and to consider the readjustments that might be required in the light of proposed Conference actions which affect not only the technical program of work but also the financial structure and operations of the Organization during 1950. Commission III adopted the report of the committee which follows:
a. Co-ordination Problems
The Budget Committee calls the attention of the Conference to the fact that its work has been made extremely difficult by the lack of coordination with the other commissions. In particular, it understands that Commission II has found that the documents presented to it did not allow it to make an estimate of the new charges or savings which its decisions or recommendations might involve, and has proposed that in the future it be furnished with an estimate of the cost of the individual items of the work to be done. This has resulted in serious handicap to the Budget Committee, which has been obliged to recommend for expenditure certain proposals about which it has not received sufficient information.
The Committee considers it essential, in the future,
(1) that Commission III, at the beginning of its work, set up a committee to undertake a study of the budget;
(2) that this committee should forthwith direct its attention to: (a) the income side of the budget, (b) all costs of an administrative character, and (c) the balancing of the budget;
(3) that Commission II direct its attention to the allocation of funds to the projects which constitute the programs of work as well as the desirability of such projects taking as the basis of its deliberations the total of the sums allocated in the draft budget for the needs of the technical division and the regional offices; and
(4) that the Budget Committee and Commissions I and II should, from day to day, exchange information on the nature of their deliberations which would affect the budget.
b. Draft Budget for 1950
The Budget Committee recommends the adoption of the draft budget as submitted by the Director-General, subject to the following observations and amendments:
In the light of the decisions adopted regarding the scale of contributions for 1950, and in view of the general financial situation of the Organization, the aggregate amount of contributions to be paid by member governments should be amended to $5,000,000. In this connection, the Delegate of the United Kingdom reserved the right to reopen the question of the amounts to be paid by member governments toward future budgets, irrespective of the scale of contributions. He pointed out that contribution percentages can be applied to any total figure that might be decided upon.
The Committee recommends that an ad memoriam item be included to cover the possibility of additional contributions from new members.
As regards miscellaneous receipts, it is recommended that details be deleted and that the total figure for that item be reduced from $32,000 to $30,000 and presented without elaboration. This reduction would follow from an anticipated decline of the income from investments, which, however, should be to some degree offset by additional sales of publications. After discussing the methods of accounting for amounts reimbursed to FAO by other organizations for the loan of personnel, it is recommended that the position taken by the Committee on Financial Control be implemented, that such receipts should accrue to miscellaneous receipts and not to individual chapters of the budget.
The Committee is of the opinion that the item relating to "Work Covered by Special Grants" should specifically mention the Conservation Foundation grant.
Thus, the total on the income side of the budget would be $5,030,000.
In order to balance the budget at $5,030,000, a new item should be inserted on first page of the Budget: Balance of the Budget - $30,000.
Salaries. The Committee takes note of the Director-General's intention to increase certain lower-grade salaries, if necessary, without modifying the aggregate appropriations for the corresponding sections of the budget.
Chapter I--Council. The Committee recommends that provision be made for only two sessions of the Council during 1950, the estimate being reduced from $70,000 to $52,500, a saving of $17,500.
Chapter I--Regional Pre-Conference Meetings. It is recommended that the proposed allotment of $40,000 for regional pre-conference consultations be reduced to $30,000.
Chapters IV and V. The Committee, noting that the post of internal auditor is now carried in the Budget and Finance Branch, recommends that the Director-General consider the desirability of transferring that post to Chapter III--Office of the Director-General, Administrative, Financial and Personnel Policies.
It also suggests that in future budgets some consideration be given to a rearrangement of expenditures in Chapters IV and V, and in particular that relating to Documents Reproduction and Distribution, so that the cost of internal publications can be more easily discerned.
At some future date it may be desirable to request an analysis and explanation of certain administrative expenditures which are contained in chapters other than Chapter IV, and also to examine the question of administrative and general operational expense.
Chapter VI. The Committee has considered the proposals of the French Delegation (C49/II/25) requesting that a more detailed presentation be given of the program and budget of the technical divisions. It agrees with the intent of the French proposals, on the understanding that cost accounting to relate expenditure to project allotments is not intended. Only such analysis should be made as will assure reasonable accuracy of project figures shown in the Budget and Program of Work, the purpose of a project presentation being to facilitate the examination of the Program of Work. The Committee therefore recommends that the French proposals he forwarded to the Director-General for his consideration along with those of the Australian Delegation (49/II/Ag/17) so that, while also bearing in mind the desirability of co-ordination with the Consultative Committee on Administrative Questions of the United Nations and Specialized Agencies, he can make recommendations to the Committee on Financial Control for submission to the Council at its next session.
With the exception of the proposals with regard to the Forestry Division and the utilization of the residual assets of the International Institute of Agriculture, which are dealt with below, no proposals which would result in amendments to the budgets of the technical divisions have been submitted formally by Commission II.
The proposals submitted in document C49/II/F Panel 15, with regard to additional work to be done by the Forestry Division, would result in an increased expenditure of $13,000. The Committee feels that it cannot recommend the provision of additional funds to the Forestry Division for this purpose and recommends that the funds be found from savings made by the Forestry Division out of its present allocations.
In order to maintain the Rome Library during 1950, the Director-General proposes to use a part of the net cash balance resulting from the liquidation of the former International Institute of Agriculture in the amount of $30,000 (C49/III/22). The Committee recommends that this proposal be approved.
With regard to a proposal submitted by Commission II that a further amount of $9,500 of the net cash balance resulting from the liquidation of the former International Institute of Agriculture be used to finance the Legislative Service in Rome, the Committee, having been informed that such a service is of a desirable and continuing nature, thinks it should be financed out of the General Funds of FAO and not as proposed by Commission II. It recommends that funds for the Legislative Service be provided from savings elsewhere, and that the balance of IIA funds be earmarked to help maintain the Rome Library, if necessary, until the Organization is financially settled in Rome in 1951.
The Committee feels some concern over the amounts proposed for travel. It appreciates that one of the main functions of the Organization is to send representatives on technical missions to various countries, but recommends (a) that the Director-General be requested to review the scale of per diem allowances with a view to establishing differential rates according to the level of costs of maintenance in different countries; such a review should take into consideration methods recently adopted by the United Nations; the decisions taken should be reported to the Committee on Financial Control; and (b) that international travel be cut by $2,000.
The Committee is also concerned over the possibility of excessive expenditures resulting from the apparent overlapping of the functions of the Economics, Marketing, and Statistics Division and the Distribution Division. Having heard an explanation by the Deputy Director-General, and having been informed of a statement on this matter in the Report of Commission II (C49/II/34), the Committee associates itself with this statement.
The Committee notes that the proposed budget for the Information Division does not provide for a Senior Information Officer in the Near East Regional Office, as formerly included in the budget. It also notes that this question has been discussed in Commission II and that the Director-General, in conjunction with the regional representative, will review the necessity of increasing the effectiveness of the information service in that region, including the possibility of attaching an information officer to the Near East Regional Office.
The Committee notes that the Information Division budget has been amended to include the Documents Sales Unit in the information Division budget, and recommends approval of this amendment.
Chapter VII. The Committee notes that, as a consequence of the recent devaluation of certain currencies, there will be some savings in the budgets of regional offices, but that the secretariat is not yet in a position to appraise these savings. The Committee therefore recommends that the budget proposal in Chapter VII be accepted.
Income Tax. The total amount provided in the draft budget for income tax is only $135,970. Taking note of information received since the preparation of the Budget, the Committee recommends that the provision for income tax be increased by $20,000 to $155,970, this increase being distributed among the relevant sections of the Budget.
Preliminary Funds for Technical Assistance. The Canadian and United States Delegations have indicated that, although they appreciate the importance of preparatory work on the Technical Assistance Program, they deem it inadvisable to use funds from the Working Capital for this purpose, as proposed, for two reasons: (a) If reimbursement is anticipated from funds made in the future for the Technical Assistance Program objection would have to he raised since such action would constitute an obligation on funds which are not yet authorized or appropriated. (b) The Working Capital Fund, if not reimbursed, will be lower than is desirable, particularly since the determination to move the Headquarters of the Organization to Rome will require the allocation of surplus funds for that purpose and thus create additional demands upon the Working Capital Fund for current operating expenses pending receipt of members' contributions.
The Committee agrees with these views. While it is unable to suggest any particular saving which would meet such expenditure, it does not feel that the Working Capital Fund can be used. This Fund is already at its lowest possible size in order to meet the general financial needs of the Organization, and there is no certainty of any advance being refunded.
The Committee therefore recommends that the Director-General be authorized by the Conference to carry out, through the technical divisions as far as practicable, any work of this kind which he considers necessary, even though this may involve slowing down the programs of work of the technical divisions during 1950.
Commodity Problem Expenditures. The Committee has before it a letter from the Chairman of Commission I regarding possible expenses that may grow out of Conference action on commodity problems. It has no information on the nature of such expenses, but notes that the Distribution Division has as one of its functions to provide secretariat services for any commodity committees established by FAO through the Council or Conference, and the Economics, Marketing, and Statistics Division to undertake economic studies on distribution problems.
Summary. To summarize, the Committee recommends the following savings:
|Sessions of the Council||17,500|
|Regional Pre-Conference Consultations||10,000|
to be balanced by the following additional expenditures:
|Legislative Service in Rome||9,500|
|Additional Funds for Provision of Income Tax||20,000|
The Conference approved the report of the Budget Committee and adopted the following resolution:
The Conference -
- Adopts the Draft Budget for 1950 (C49/4), subject to the following amendments proposed in the Report of Commission III:
(a) the net amount to be borne by member governments to be increased to $5,000,000;
(b) an item entitled Miscellaneous Receipts to be reduced from $32,000 to $30,000, and the detail to be omitted;
(c) the provision of $354,000 from the surplus cash balance of previous financial years to be omitted;
(d) an ad memoriam item to be included to cover possible additional contributions from new members;
(e) the item relating to Work Covered by Special Grants to specifically mention the Conservation Foundation grant;
(f) the total of income to be increased to $5,030,000;
(g) an item to be inserted under expenditure - "Balance of the Budget, $30,000";
(h) the total of expenditure to be increased to $5,030,000;
(i) in Chapter I, the provision for sessions of the Council to be reduced from $70,000 to $52,500;
(j) the provision for official travel for Regional Pre-Conference consultations to be reduced from $40,000 to $30,000;
(k) the provision for official travel in Chapter VI to be reduced by $2,000;
(l) the total provision for income tax to be increased from $135,970 to $155,970, this increase to be distributed among the appropriate chapters of the Budget;
(m) provision in the amount of $9,500 to be made for the Legislative ,Service in Rome; and
- Authorizes the Director-General to incur such preliminary administrative expenditure in furtherance of the expanded Program of Technical Assistance as be may consider necessary, the funds being found from within the amounts voted in the respective chapters of the approved Budget for 1950, it being recognized that this may involve some adjustment of the work of the technical divisions in 1950.
General Financial Position
After considering the general financial position of the Organization, the Conference adopted the following resolution:
The Conference -
Considers that the level of the Working Capital Fund makes it inadvisable to draw upon it for ordinary recurring expenditures, and observing that over the next two years there will be extraordinary expenditures by reason of the removal of Headquarters of the Organization to Rome;
- Requests the Director-General to seek and take every opportunity for economy which may be afforded by the establishment of the Headquarters of the Organization at Rome, and to frame his budget for 1952 accordingly.
Working Capital Fund
In September 1949 the Australian Government submitted a proposal, the object of which was to bring the Working Capital Fund into line with that of the United Nations and other Specialized Agencies. Briefly summarized, the amendments to Financial Regulation XI submitted by the Australian Government specified that the size of the Fund would be determined annually by the Conference in the light of the state of the Fund and of reserve requirements, and it would be composed of advances made by member governments on the basis of the scale of contributions.
While appreciating the objectives expressed in the Australian proposal, the Conference agreed with the Committee on Financial Control and with the Council that there had not been adequate time to permit a thorough examination of this problem and it endorsed the suggestion that a working party of experts to set up to report on the subject to a future session of the Council.
When the matter was discussed, the French Delegation also proposed amendments to the wording of Regulation XI which the Conference referred to the special working party of experts. The Conference noted the explanation of the Director-General that his interpretation of the regulations governing the Working Capital Fund was substantially in harmony with the French proposals and it approved the recommendation of the same Delegation to the effect that the annual accounts of the Organization should include a statement showing the respective credits and debits of member countries in the Working Capital Fund.
The Conference adopted the following implementing resolution:
The Conference -
- Directs the Council to set up a Special Working Party of Experts to review Financial Regulation XI, governing the Working Capital Fund, in the light of the practices of the United Nations and other Specialized Agencies, and, after studying the proposals put forward by the Australian and French Delegations and such other proposals as may be offered, to submit a report to the next session of the Council; and
- Directs that the annual audited accounts include a statement of the respective credits and debits of member countries in the Working Capital Fund.
Amendment to Financial Regulation XIV
When considering the transfers between chapters which the Director-General has submitted to the Council, in conformity with Financial
Regulation XIV, the Committee on Financial Control noted that transfers from any given chapter of the budget to the Contingency Reserve has implications that had not been visualized when Regulation XIV was drafted.
That Regulation specifies that transfers from one chapter to another are subject to the approval of the Council or, in cases of emergency, of the Committee on Financial Control, which must he informed of the reasons for the action. But, the Director-General is authorized to spend funds from the Contingency Reserve on his own authority. Therefore, a transfer of savings to the Contingency Reserve might, theoretically, be used to circumvent the need for obtaining the approval of the Council.
After discussing this matter, the Conference adopted, by more than a two-thirds majority of the votes cast, a new paragraph (4) to follow paragraph 3 in Regulation XIV, subsequent paragraphs to he renumbered:
"4. Any savings which accrue during the operations of a financial year may be transferred by the Director-General to the Contingency Reserve Fund at any time; however, the transfer of such savings from the Contingency Reserve Fund shall be subject to the provisions of paragraph 3 of this Regulation.''
In order to give effect to the Staff Regulations which provide for the introduction of a permanent system of staff pensions in FAO, the last Conference had authorized the Director-General to negotiate with the Secretary-General of the United Nations for FAO's entrance into the United Nations Pension Fund, subject to a provision that the cost of the plan be limited to a total joint contribution of approximately 18 percent as against 21 percent for the UN. (See Report of the Fourth Session.)
However, the UN Staff Pension Committee and the UN Advisory Committee on Administrative and Budgetary Questions were of the opinion that the reservations made by FAO constituted a bar to its becoming a member organization of the United Nations Pension Fund and urged that the questions be reviewed again by the Conference.
In order that the Fifth Session might have before it an alternative, the Director-General conducted an investigation of the possibilities of establishing and maintaining a separate pension fund based upon a cost of approximately 18 percent. After consultation with the actuary who had conducted the survey in connection with the establishment of the UN Pension Fund he was able to submit an alternative scheme, involving practically the same benefits for the staff and costing 181/2 percent of the payroll, but with a retirement age of 65 instead of 60 as in the United Nations. (See Financial Affairs of the Organization, C49/III/5, Annex 4.)
In the light of the decision that the FAO Headquarters should be established in Rome and the difficulties foreseen to maintain from Italy an FAO pension scheme based on U.S. dollars, the Director-General recommended that FAO participate in the UN Pension Fund.
Although discussion showed that the Conference was not unanimous in thinking that a pension scheme was the most appropriate method of providing social security for technical staff members, the Conference adopted the following resolution:
Taking note of the communication from the Secretary-General of the United Nations, which states that the reservations made by the Forth Session of the Conference constitute a bar to FAO becoming a member organization of the UN Pension Fund;
Considering that the advantages of adherence to the UN Pension Fund outweigh the considerations which prompted the reservations governing FAO membership as expressed by the Fourth Session;
Realizing the desirability of a joint pension plan for the United Nations and Specialized Agencies;
- Authorizes the Director-General to negotiate and enter into agreement with the Secretary-General of the United Nations for FAO's entrance into the UN Pension Fund with the same benefits and substantive provisions as those established for the UN Pension Plan as soon as possible but not later than 1 July 1950, provided that the individual rights in the Staff Provident Fund of staff members eligible for the Pension Fund be liquidated by purchase of retroactive service or by payment to the staff member at the time of entrance into the UN Pension Fund, and subject only to such amendments of an administrative character as may be necessary equitably to effect FAO entry into the UN Pension Fund and provided further that suitable arrangements be made to reimburse UN for necessary administrative services required in connection with entering and participating in the UN Pension Fund.
Staff Assessment Plan
At its 1948 session, the General Assembly of the United Nations decided to set up a plan whereby the salaries of the United Nations staff members would be subjected to an assessment, the object being to avoid the creation of a tax-free class of international officials and to achieve equity among member states with respect to the impact of national taxes on staff members from various countries.
After consultation with the United Nations and with the Committee on Financial Control, the Director-General submitted proposals whereby a similar scheme would be introduced in FAO. It involved adjusting salaries of all staff members to a gross basis and submitting them to an assessment so calculated as to leave net salaries practically at their former level. The Director-General also proposed that this plan be made retroactive to 1 January 1949.
In the light of the action taken by the General Assembly, the Conference agreed in principle that a staff assessment plan identical to that of UN should be put into force for FAO. When this matter was discussed, the Director-General informed the Conference that certain developments made it impossible to apply the plan retroactively to 1 January 1949, although he hoped that FAO would be accorded the same treatment regarding 1949 taxes as would the United Nations or any other Specialized Agency. The following resolution was adopted:
- Desiring to impose a direct assessment on staff members of the Food and Agriculture Organization which is comparable to national income taxes, in order that they may not constitute a tax-privileged group of international public servants, and in anticipation of early action by all member governments to accede to the Convention on Privileges and Immunities of the United Nations (if they have not already done so), or to exempt their nationals employed by Specialized Agencies of the United Nations from national income taxation with respect to salaries and emoluments paid by the Specialized Agencies, or otherwise to grant relief from double taxation to such nationals;
a. That for each calendar year beginning with the year in which the plan is made effective, all salaries, wages, overtime, and night-differential payments, children's allowances and cost-of-living adjustments (including geographic differentials) paid by the Food and Agriculture Organization, except payments to consultants and temporary employees specifically exempted from the assessment in the terms of employment, shall be subject to an assessment by the Organization at the rates and under the terms set forth below;
b. That, notwithstanding the provisions of the preceding paragraph, the Director-General may, where in special circumstances he deems it necessary and expedient, exempt from the assessment the salaries and other emoluments of staff engaged at locality rates, such as those serving on missions or in field offices;
2. That all other payments to staff members (including but not limited to installation allowance and travel expense) shall be exempt from this assessment;
3. That the Organization shall adjust salaries paid at a "net" (tax-free) rate to a "gross" (subject to assessment) rate in order to ensure continuation of staff members' pay at substantially the current rates;
4. That the assessment shall be calculated according to the following rates:
|On the first $4,000 of assessable income||15 percent|
|On the next $2,000 of assessable income||20 percent|
|On the next $2,000 of assessable income||25 percent|
|On the next $2,000 of assessable income||30 percent|
|On the next $2,000 of assessable income||35 percent|
|On the next $3,000 of assessable income||40 percent|
|On all remaining assessable income||50 percent|
a. That the following credits shall be deductible from the tax computed under paragraph 4 if claimed in writing and supported by evidence satisfactory to the Director-General:
(1) $200 for wife or dependent husband, or $200 for dependent children where there is no right to credit for wife or dependent husband;
(2) $100 for dependent relatives, which means parent, brother, sister, or child over 16 years of age if such child is mentally or physically incapacitated;
b. That the maximum credit under paragraph 5 a (1) shall be $200 and the maximum credit under paragraph 5 a (2) shall be $100; a credit shall not be granted under both paragraph 5 a (1) and paragraph 5 a (2);
c. That a separate claim for the above-mentioned credits shall be made for each year, and in the year in which the circumstances giving rise to the claim first or last occur the credit shall be limited to the appropriate portion of that year;
d. That where both husband and wife are employed by FAO, a credit under paragraph 5 a (2) shall not be granted to both of them;
e. That the Director-General may modify any credits provided by this article in such cases where salaries are paid at locality rates which diverge widely from the Headquarters salary scales;
f. That notwithstanding paragraph 1, relief shall be given in respect of dependent children by way of exemption from assessable income; the amount of exemption to be granted shall be the amount of the children's allowance paid and included under paragraph 1 as assessable income;
6. That the contribution by the staff member and the Organization to the Provident Fund (or the Pension Fund) shall be made at the equivalent net salary rates in effect for persons without dependents;
7. That the assessment computed under the preceding provision shall be collected by FAO by withholding it from salary payments; no part of the assessment so collected shall be refunded because of cessation of employment during the calendar year;
8. That the amount of the assessment shall be calculated according to the annual rate of the income paid for each salary period with no refunds for partial-year employment and no yearend adjustments because of increase or decrease in assessable income during the year;
9. That all funds collected under this assessment shall be treated as casual revenue of FAO, with respect to both the accounting records and the budget;
10. That the above action is taken on the assumption that member governments will take the necessary legislative action to exempt their nationals employed by FAO from national income taxation; and
11. That the Director-General is authorized to establish a staff assessment plan, effective 1 January 1950, or at such other date as he may determine in the light of developments effecting the attainment of the stated purposes of the Staff Assessment Plan.
REFERENCE LIST, CONSTITUTIONAL, ADMINISTRATIVE, AND FINANCIAL QUESTIONS
Draft Budget for 1950 (C49/4)
Proposed Amendments to the Constitution and Rules of Procedure (C49/6)
Frequency and Timing of the FAO Conference (C49/7)
Audited Accounts of the Third Financial Year, ending 31 December 1948 (C49/11)
The Selection of a Site for the Permanent Headquarters of FAO (C49/12)
Annex C to the Report on the Selection of a Site for the Permanent Headquarters of FAO (C49/12 Annex C)
Proposed General Fisheries Council for the Mediterranean (C49/14)
Relations with Nongovernmental Organizations (C49/20)
Report of the Special Committee on Scale of Contributions and Currency Problems (C49/21)
Site of the Far Eastern Regional Office (C49/26)
FAO Regional Representation in Latin America (C49/27)
Election of the Nominations Committee (C49/28)
Report of Commission III on the Selection of a Site for the Permanent Headquarters of FAO (C49/35)
Proposed Amendment to Rules of Procedure (C49/36)
Selection of a Site for the Permanent Headquarters
Report by the General Committee (C49/37)
Proposed Amendment to the Constitution (C49/39) Staff Pension Fund Note by the Director-General (C49/43)
Financial Affairs of the Organization (C49/III/5) Amendments to the 1950 Budget (C49/III/8)