 RESTRICTED  
  
WT/BFA/W/ 655 
7 November  2023 
(23-7498) Page: 1/4 
Committee on Budget, Finance and Administration   
 
  
WTO BUDGET AND FINANCE REPORT – 3RD QUARTER 20 23 
1  CONTRIBUTIONS FROM MEMBERS AND OBSERVERS  
1.1.  At the end of the third quarter of 2023, contributions received from Members were lower than 
those received for the same period in previous years. This is mainly due to the fact that some top 
contributors that historically transferred their annual contributions during the fourth  quarter of the 
prior year transferred their 2022 contributions during the first quarter  of 2023 . The year 2021 was 
equally negatively affected by deferred payments in contributions. This creates a backlog in 
contributions and thereby increases the amount of outstanding contributions , which puts additional 
pressure on the budgetary planning of the Secretariat.  
Figure 1 Total Receipts in MCHF as at 30 September  2023  
 
 
1.2.  At the end of the third quarter of 2023, 59% of the Members had no outstanding balance.  
1.3.  The receipts of contributions for the third quarter  of 20 23 from Observers amounted to 
CHF 341,103 representing 40% of the assessed amount.  Ten Observers had no outstanding balance.  
Table 1 Status of contributions as at 30 September  2023 (in CHF)  
Contributions  164 Members  25 Observers  
Total net assessment for 2023    195,500,000    733,125  
Payment received for 2023 (% of total assessment)  (78%)  152,254,272  (56%)  412,973  
Payment received for prior years    5,686,244    341,103  
No outstanding balance (% of total)  (59%)  96 (40%)  10 
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  2  CASH SITUATION  
2.1.  The cash situation at the end of September  2023 is satisfactory and at about the same  level as 
at the end of  September  2022. This figure includes regular contributions, contributions for Extra -
budgetary funds, the Working Capital Fund , and other reserves.  
Figure 2 Cash situation as at 30 September 2023 (in MCHF)  
 
 
3  MEMBERS AND OBSERVERS UNDER ADMINISTRATIVE MEASURES  
3.1.  At the end of the third quarter of 2023, four Members were subject to  Category I (more than 
one year and  less than two years outstanding  contributions ) of the Administrative Measures ; 
three  Member s were subject to Category II (two  years or more  but less than three years outstanding  
contributions ); and eight Members were subject to Category  III (three or more years of outstanding  
contributions  = Inactive) . No changes have occurred since the June report.  
Table 2 Members under Administrative Measures as at 30 September  2023 
Cat. I (4)  Cat. II (3)  Cat. III (8)  
Afghanistan  Cuba Antigua and Barbuda  
Congo  Dominica  Central African Republic*  
Ghana  El Salvador  Chad*   
Suriname    Guinea   
    Guinea -Bissau   
    Papua New Guinea  
    Venezuela, Bolivarian Republic of  
    Yemen   
*  Members not compliant with Payment Plan terms.  
 
3.2.  At the end of September  2023, one Observer  was subject to Category I of the Administrative 
Measures ; two Observer s were subject to Category II ; and another three  Observer s were subject to 
Category  III (Inactive) . One Observer (Ethiopia) made a payment since the June report and was 
taken off the list of Administrative Measures.  
Table 3 Observers under Administrative Measures as at 30 September  2023 
Cat. I (1)  Cat. II (2)  Cat. III (3)  
Comoros  Lebanese Republic  Sao Tomé and Principe  
  South Sudan  Somalia   
    Syrian Arab Republic  
 
3.3.  Table 4 shows the Member s subject to a Payment Plan  as at 30 September  2023. No changes 
have occurred since the June report.  
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  Table 4 Member s following a Payment Plan as at 30 September  2023 (in CHF)  
Member  GC 
approval 
date Plan 
duration  
in years  End of 
plan Last 
payment  
received  Amount 
Outstan -
ding 
for 2023  Total 
Outstanding 
Contribu -
tions  
Burundi  03/05/2011  20 2030 16-Jan-23 65,785  321,012  
Niger  13/10/2020  7 2026 05-May-23 1,979  149,693  
Sierra Leone  01/05/2012  15 2025 22-Feb-22 93,866  222,951  
Total      161,630  693,656  
 
3.4.  The two Members listed  in the table below are not compliant with their Payment Plan terms  
and have thus reverted to Category III of the Administrative Measures.  No changes have occurred 
since the June report.  
Table 5 Members not compliant with their Payment Plan s as at 30 September  2023 
(in CHF)  
Member  GC 
appro
-val 
date End 
of 
plan Last pay -
ment  
received  Amount 
Outstan -
ding 
prior to 
2020  Amount 
Outstan -
ding 
for 2020  Amount 
Outstan -
ding 
for 2021  Amount 
Outstan -
ding 
for 2022  Amount 
Outstan -
ding 
for 2023  Total 
Outstan -
ding 
Contri -
butions  
Central 
African 
Republic  2018 2047 Oct-20 707,088  57,472  57,472  56,002  57,472  935,506  
Chad 2012 2026 Feb-20 232,657  116,651  116,651  109,120  108,831  683,910  
Total     939,745  174,123  174,123  165,122  166,303  1,619,416  
 
4  2023 BUDGETARY EXPENDITURE  
Table 6 Statement of Budgetary Expenditure  as at 30 September  2023 (in kCHF)  
Part Section  Budget 
2023  Expenditure 
& Commit -
ments  
09/2023  Balance 
09/2023  % Exp vs 
Budget 
09/2023  Expenditure 
& Commit -
ments  
09/2022  % Exp  
vs 
Budget 
09/2022  
A Staffing 
Resources  1. Staff 
Expenditure  131,565  92,143  39,422  70% 92,123  70% 
  2. Temporary 
Assistance  17,575  18,759  -1,184  107%  21,677  125%  
A Staffing Resources Total   149,140  110,902  38,238  74%  113,800  76%  
B Other 
Resources  3. General 
Services  15,626  14,800  827 95% 15,045  96% 
  4. Travel & 
Hospitality  7,607  6,415  1,192  84% 3,741  47% 
  5. Implementing 
Partners  213 199 14 93% 141 66% 
  6. Capital 
Expenditure  3,095  2,007  1,088  65% 3,014  97% 
  7. Financial 
Expenditure  2,080  1,241  839 60% 1,637  79% 
B Other Resources Total   28,621  24,661  3,960  86%  23,578  82%  
C 
Operating 
Funds and 
ITC 8. Contributions 
to ITC & Special 
Reserves  19,443  14,882  4,561  77% 14,882  77% 
C Operating Funds and ITC 
Total  19,443  14,882  4,561  77%  14,882  77%  
Grand Total   197,204  150,446  46,758  76%  152,260  77%  
4.1.  The expenditure as at 30 September  2023 amounts to CHF 150 million  with an overall 
expenditure rate of 76%. The expenditure rate for the previous year at the same date amounted to 
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  Part A - Staffing Resources  
4.2.  Part A of the budget comprises expenditure for regular staff related to salary, pension, health 
insurance, de ath and invalidity insurance, staff benefits , travel  related to recruitment, home leave 
and separation , removal , and installation. It also includes expenditure related to short term staff, 
interpreters, translators,  consultants , and panelists . 
4.3.  Under Staffing Resources , the impact of the mandatory salary increase1 of 3.1% for fixed -term 
and temporary staff has been  putting additional pressure on the expenditure rate. Therefore, 
recruitment has been paused for each newly vacant post to determine if it is needed , and additional 
posts were kept vacant (averaging 4 8). Considerable uncertainty over the budget situation for 2024 
has also led to delay in filling necessary posts.  Over-expenditure was registered under Short -term 
Staff, Interpreters, Interns , Separation Grant, Travel& Removal, Death & Invalidity Insurance, SSA 
consultants , and Annual Leave.  At the same time, there was a significant decline (24%) in short -
term staff expenditure compared to the prior year.  
Part B - Other Resources  
4.4.  Part B of the budget relates to expenditure for general services, travel and hos pitality, activities 
jointly funded by the WTO and third parties,  capital  expenditure , and financial expenditure.  
4.5.  The full year's commitments for several contracts such as the outsourced security contract, the 
cleaning contract, the International Computing Centre , and utilities such as electricity, heating , and 
water  are included  under General Services . Over-expenditure  was registered under Electricity, Gas, 
Contractual Services (UNICC) and Library Subscriptions . Under the IT Service Desk, a cut of one  
contractor  position has been implemented.  
4.6.  Under "Travel and Hospitality ", the expenditure rate related to travel amounts to 85%. This is 
mainly due to the catch up of travel activity in all areas after the pandemic, the cost incr ease in 
airfare and hotels due to the increase d costs that exceed inflation , and some commitments for 
technical assistance related courses  for the last quarter  of the year . To limit travel expenditure, 
Directors have been instructed to limit unnecessary travel and to save costs where possible.  
4.7.  Under "Implementing Partners", the high expenditure rate is due to several annual 
contributions to professional networks  and contribu tions to the overhead costs of the International 
Labor Office for ongoing cases.  
4.8.  "Capital Expenditure " includes the procurement of fixed assets such as computing hardware 
and software, office furniture , and security equipment.  The relatively high expenditure rate under 
this Section  is related to expenditure and commitments for  computing software  and for rental and 
leasing of equipment.  Under Security, several urgent projects linked to emergency management and 
access control are being implement ed during the last quarter . A cut under IT expenditure for 
hardware has been implemented under this budget line to contain cost. 
4.9.  The Section  for "Financial Expenditure " includes the annual reimbursement of the 50 -year 
interest -free loan for the new premises , amounting to  CHF 1.2 million, which has been  paid in May . 
This Section  also includes bank charges.  
Part C - Operating Funds and ITC  
4.10.   Part C of the budget relates to the contribution to the International Trade Centre  for the third 
quarter  (CHF 13.7 million ) and allocations to  the Ministerial Conference Operating Fund 
(CHF 0.6 million) and the Building Renovation Fund  (CHF 0.6 million)  for the full year . 
__________  
 
1 See Document WT/BFA/W/620 . 