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WT/BFA/194  
 
6 May 2021 
(21-3846) Page: 1/10 
Committee on Budget, Finance and Administration    
 
 
REPORT OF THE MEETING HELD ON 19 APRIL  2021 
The Committee on Budget, Finance and Administration (CBFA) met on 19 April 2021. Her Excellency 
Ambassador Bettina Waldmann  (German  Ambassador  to the WTO ), welcomed Members to the 
meeting.  
 
1  ADOPTION OF THE AGENDA  
 
1.1.  The Chair introduced the agenda for the day, bearing the reference WTO/AIR/BFA/43 and the 
annotated agenda bearing the reference JOB/BFA/49.  
1.2.  In response to an invitation to Members to suggest items under "Other Business", the following 
requests were made:  (1) a Member made a request for a clarification relating to the issue of 
US taxes; and (2) the Secretariat asked to share information regarding a communication from the 
Director -General to delegations.  
1.3.  The agenda was adopted as amended for "Other Busines s".  
2  ORAL REPORT FROM THE CHAIR ON ONGOING WORK   
2.1.  The Chair provided a report to Members regarding her recent activities, focussing on 
developments related to the establishment of a working group process  to facilitate  discuss ion of  the 
trust fund issues rai sed in the CBFA.  She further recalled that she had invited interested Members 
to consult with her during the week of 22 March  2021. Additionally, she had informally been in 
contact with several delegations who had expressed their interest in the topic. The Chair was pleased  
to report that following these consultations , she had  asked Alicia Goujon from Mexico to help her 
lead this working group process.  
2.2.  Furthermore, the Chair indicated that s he will be convening the first meeting of the working  
group on 26 April at 9  a.m. virtually . A link will be circulated.  The Chair emphasized  that any Member 
is welcome to participate in this working group. In this regard, she requested that Members indicate 
their interest to participate  by sending an email to the Secreta riat before Thursday  22 April. She 
explained that the  first order of business for the process will be to define a reasonable scope and 
timeframe for the process to unfold. Therefore, this will be the focus of the meeting on 26 April.  
2.3.  In addition, t he Chai r noted that she anticipates a second meeting on 4 May at 2  p.m., and 
that she expects that the group of those participating in the process, should be able to report back 
with some recommendations before the Summer break.  The Chair added that p lanned meetings will 
be notified to the full CBFA Membership , and that regular updates will be provided to the CBFA as 
the work progresses.  
2.4.  Finally, the Chair emphasized her  availability as Chair of the CBFA to discuss any points related 
to trust funds or other business of the CBFA. She added that she  will be using CBFA meetings to 
provide transparency to other Members on developments across the CBFA Workplan.   
3  PROCEDURAL IMPROVEMENTS FOR THE COMMITTEE ON BUDGET, FINANCE AND 
ADMINISTRATION – WT/BFA/W/538/REV. 2 
3.1.  The Chair opened by recalling that the Committee had discussed the p roposed procedural 
improvements in the operation of CBFA meetings  at the meeting of the Committee held on 
8 March  2021, and that subsequent c hanges to the proposal had  been made as reflected in the table WT/BFA/194  
 
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  of changes accompanying  document  WT/BFA/W/538/Rev.2. She thanked the cosponsors for their 
constructive propo sal, and other delegations for their comments. The Chair understood that 
delegations were ready to approve the proposal but , nonetheless , gave Members an opportunity to 
make any comment  should they so wish .  
3.2.  Speaking on behalf of the cosponsors, one Member  expressed  appreciation for the opportunity 
to bring the matter back to the Committee with the aim, as the Chair had indicated, to closing out 
discussion o f the proposal. The Member  acknowledged the five new cosponsors since the previous 
version of the pro posal. As the Chair had noted , the revised text acknowledges Member 's interest in 
transparency of Chair -led small group discussions, and from Chairpersons of working groups 
established under the Committee. The cosponsors believed that these additions repre sent current 
practice and serve to establish a record of Member’s continued interest in seeing these practices 
continued. The Member further stated that the cosponsors were hopeful that discussions on this item 
could be concluded at the present meeting of the CBFA and that agreement could be reached on 
following the suggestions as they are set out in the document. He added that the Committee would 
of course remain fully able to revisit any issue at any time. In conclusion, the Member reiterated the 
thanks o f the cosponsors to the entire Membership for their engagement, and said he stood ready 
to respond to any additional questions raised.  
3.3.  Following these remarks, the Chair  proposed that the Committee adopt the procedural 
improvements for the Committee as reflected in document WT/BFA/W/538/Rev.2.  
3.4.  The Committee adopted  the proposal .  
4  ENHANCING STRATEGIC PLANNING AND HORIZONTAL COORDINATION IN THE WTO – 
WT/BFA/W/548  
4.1.  The Chair  introduced the agenda item  by recalling that a summary of previous discussions on 
this topic was circulated to Members in advance of the meeting. She further recalled that the topic 
was foreshadowed in the Committee's 2020 Work Plan , and that  aspects are covered in documents 
WT/BFA/INF/7 and WT/BFA/INF/12. The Chair noted that in addition to being discussed in the 
context of formal and informal meetings of the CBFA, s trategic planning was also the subject of a 
dedicated informal session of the Committee he ld on 4 December 2020 , and that  some delegations 
had proposed that strategic planning and horizontal coordination could be discussed at an open-
ended informal meeting of the CBFA dedicated to those issues rather than in the context of regular 
meetings of t he Committee.  
4.2.  An Official of the Secretariat noted that the paper that was circulated in advance of the meeting 
recapitulated key elements of the previous  discussions  on the topic . He recalled that  some of  the 
questions raised by Members have related to : 1) transparency and information sharing amongst 
divisions of the WTO  Secretariat ; and 2) development of strategies to support the organization's 
goals. The Official of the Secretariat added that Members had suggested that : 1) the WTO could 
benefit from hav ing a strategic plan against which to measure activities; 2) strategic planning could 
assist in the budget allocation exercise, and in analysing the outcomes of the budget; 3) a cautious 
and measured approach, over time, might be the best way to proceed ; and 4) that the issue could 
be further discussed in the context of informal discussions.  
4.3.  In addition, he noted that the separate but related issue of strategic foresight analysis was also 
the subject of a dedicated informal session of the Committee held on  4 December 2020. He added 
that the Secretariat would welcome further input by delegations including with respect to priorities 
going forward.  
4.4.  A Member expressed gratitude for the introduction and referred to previous discussions on the 
matter. The Member queried whether the aim should be to develop a "Secretariat Strategic Plan", 
or a "WTO Strategic Plan". She felt that it should be the former and asked therefore whether th e 
process of developing such a plan should be led by the Secretariat or whether it should be Member 
driven.  
4.5.  Another Member expressed appreciation for the information session  organized  by the 
Secretariat on 4  December  2021. The Member said the contribution of the World Intellectual Property 
Organization  at the meeting was very helpful, adding that the WTO could learn from the experiences WT/BFA/194  
 
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  of other organizations. He considered that the process of developing a strategic plan was as 
important as the outcome , and that the focus should be to develop a plan of action, with a five or a 
ten-year horizon. He added that a strategic plan could guide t he biennial budget and provide  
inspiration on input , and there should thus be a clear relationship between the two. He fur ther agreed 
with the suggestion that the Secretariat could take the initiative  on developing a strategic plan, in 
consultation with the Members, with the latter providing guidance and steering the process. He also 
suggested that development of such a plan could be carried out by a small interdisciplinary team 
within the Secretariat, noting that this would be beneficial in terms of promoting horizontal 
coordination. Moreover, he hoped that it would be possible, at the next meeting of the CBFA, to 
exchange id eas on these issues with senior leadership of the WTO, including the Director -General 
and the new Deputy Director General responsible for this topic. Finally, he indicated that he would 
be open to the establishment of an informal working group on the matte r, possibly  after an initial 
exchange of views with the Secretariat.  
4.6.  A Member highlighted the importance of strategic planning with regard to the related issue of 
output reporting. She further noted that these matters were discussed in parallel as the orga nization 
had a new Director -General; and an external review of the organization was to be launched. She 
said it is, therefore, important that the CBFA also be informed and have an opportunity to contribute 
to these discussions.  
4.7.  Several other Members also e xpressed appreciation for the background document tabled in 
advance of the meeting; and supported the suggestion of continuing discussions on strategic 
planning and horizontal coordination in an inclusive manner, such as in the context of informal open -
ended meetings of the CBFA. They also supported the proposal that the strategic planning process 
be led by the Secretariat, in consultation with Members.  
4.8.  A Member appreciate d the return of this item to the agenda and thanked  the Secretariat for 
putting the ba ckground  note together to frame the conversation. Referring to  paragraphs 1.1 -1.3. 
The Member added that his delegation was  more concerned with horizontal coordination, that is, the 
internal coherence of management of issues within organization, than with strategic planning which 
in his delegation's  view should be driven by Members in the General Council.   
4.9.  The Member further stated that he would  like to put on record a clarification with respect to 
the characterization of the informal discussion described i n paragraph 1.4 -1.5. of the document 
circulated in advance of the CBFA meeting. In particular, he noted his  understanding that the session 
was organized by the previous Chair under his own authority, and that he did  not recall a discussion 
in the CBFA conf lating strategic foresight with strategic planning. He said the Secretariat may recall 
that he made specific remarks on this point at the conclusion of the presentations at that session.  
He felt  compelled to again make this point, since document WT/BFA/ 548 seem ed to imply that the 
strategic foresight presentations were requested by consensus by the all Members , which was not 
the case.   
4.10.   Turning to the questions raised in Section 2 , Next Steps , the Member  noted that the initial 
interest in this topic on the part his delegation  was driven by frustration with a lack of horizontal 
coordination within the organization. His delegation did  not view strategic planning and horizontal 
coordination to be the same thing, or that one must follow the other. Through this engagement at 
the CBFA he stated that his delegation would  seek further clarity as to how decisions with horizontal 
implications are reached, disseminated , and executed across the WTO . The Member noted that 
initiating and soliciting funding at the Division level , without any overarching oversight or 
governance , is one example. The Member further noted that his delegation had r ecently posed 
questions to several Divisions about how the over 50 separa te databases and subsidiary websites 
are manage d across divisions and the ITC, where several are actually housed. Several months had 
gone by and the inability to respond to some simple questions – like who is in charge of these and 
why does there seem to b e duplication – indica ted to his delegation  that their questions ha d in fact 
identified some real problems in horizontal coordination.  
4.11.   The Member had also  raised questions – which ha d not yet been answered – about how 
management decisions within the ITTC regarding the Global Development Fund, and the new 
Knowledge Management Unit are structured. He said he is  confused and disappointed to see that on 
the one hand the Secretariat is producing documents that indicate it wants to work with Members 
to rationali ze trust fund management, had learnt – through a press release – that some donor 
Members were able to provide hard earmarks to their GDF contributions and that the management WT/BFA/194  
 
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  of those funds is to be carried out by a different unit outside of the ITTC. This outcome was in direct 
contradiction to what the Member  had been told in response to earlier questions. If the funds were 
for technical assistance , they should be managed by ITTC, if they were not for technical assis tance 
then they should not be deposited into the Global Development Fund . Moreover, Members should 
be clearly notified of the purposes of funds and the channels through which they are given. The 
Member added that broad  management of technical assistance ac tivities is another area where 
horizontal coordination is necessary, yet it still do es not have a clear view on this. The Member 
indicated that t his ties back to his delegation's  questions and engagement on Output Reporting, and 
how 35 percent of the budge t goes to the broad category of technical assistance, yet it is very 
unclear how the WTO trac ks results.  
4.12.   The Member said his delegation  would be interested in hearing more about how the Delivery 
Unit is structured . He underst ood that it may be only two pe ople at this point. As it has convening 
power over the Division directions it would be useful to better understand that.  Nevertheless, the 
Delivery Unit seem ed focused on discrete deliverables for the next M inisterial Conference  which was 
not really the is sue underpinning the Member's  interest in horizontal coordination. The Member 
added that the Director -General may also wish to review or make changes to management 
structures . In this regard, the Member noted that it  may be premature for the DG to make tho se 
decisions now and stated that it  would like to give the DG space to make reforms on her terms . 
Nevertheless, the Member believe d that WTO Members at large  should remain involved. The Member 
added that his delegation has no set views on forma t, was open to hearing from others , and would  
continue to pose written questions to Divisions to seek clarification on issues of interest to it. In 
addition, it would also participate in any configurations of the CBFA that the Chair proposes. The 
Member reiterated tha t it would be interested in the views of others. The Member added that it 
would not see the CBFA setting strategic planning goals. However, having Members informed and 
engaged in the process would be beneficial to WTO leadership and the Members of the CBFA  should 
be able to contribute to better buy in from Membership of those decisions. The Member considered 
that an informal and advisory role of Members regarding strategic planning may therefore be most 
useful.  
4.13.   A Member joined others in expressing an intere st in hearing more about plans of the new 
Director -General, particularly given the establishment of the new Delivery Unit  and her very positive 
agenda for the WTO . He said a key objective was  to avoid Members and the Secretariat  working on 
divergent areas of strategic planning . It was important instead to work together while ensuring that 
the new D irector -General has freedom to  prepare and plan  before work begins  on the detail of how 
a strategic plan might be formulated.  Regarding horizontal  coordination, he noted this was a slightly 
different issue, as demonstrated by examples provided in the background paper by the Secretariat. 
He added that it would be premature to set up a working group process until Members have a better 
understanding of  what the objective of any discussions would be. He further felt that a conversation 
with senior  leadership about their thinking would be useful in this regard.  
4.14.   A Member wished the Chair the best in her endeavours and hoped that the year would end 
with a s trategic planning process firmly in place for the organization. The Member referred to the 
distinction between an organizational planning process, on the one hand, and a strategic foresight 
exercise for the multilateral trading system, on the other hand. H e noted that the real advantage of 
a strategic planning exercise is f or the organi zation itself, that the exercise is largely internal and 
bottom up, and it allows staff members to contribute to  and understand where they and their 
activities stand across t he organization  which has strategic objectives . He considered that the 
division between horizontal coordination and organizational strategic planning would largely 
disappear when a strategic plan is prepared. For example, Members would have a different 
conversation for example in relation to trust funds, if the organization had a strategic plan in place 
– because Members could see what the trust funds were, what resources they had, the objectives 
they have, and whether they were achieving their targets. He therefore encouraged Members to 
take the next step and suggested that the Secretariat prepare a skeleton of what a strategic plan 
could look like so that Members could subsequently take that to the next level. Members could 
subsequently contribute in terms  of how to appropriately  measur e outcomes, and strategies . 
However, the exercise should be commenced by the Secretariat, and it was important to have 
something concrete on paper in this regard.  
4.15.   A Member said it was interested in horizontal coordination and  in strategic planning from the 
perspective of ensuring connectivity between output and budget. The Member said it was flexible as 
to how the work is taken forward. The Member agreed that the Secretariat would rightly be focused WT/BFA/194  
 
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  on MC12, and joined  colleag ues hoping to hear from the new Director -General and to work with her 
as she makes changes to the Secretariat. The Member further expressed the hope that the Delivery 
Unit would be successful, and noted that it remained interested in longer  term, structura l question s.  
4.16.   The Chair thanked Members for their active engagement. She added that the Committee 
would revert to this topic at its next meeting scheduled for 20  May, as contemplated in the 
Committee's  work plan.  The Chair further noted that  the Secretaria t would  convey the Members' 
invitation for the Director -General and the relevant Deputy Director General to participate in the 
meeting of the CBFA on 20 May . 
5  PROPOSED FINANCIAL REGULATION FOR THE CONTINUATION OF OPERATIONS 
PENDING THE APPROVAL OF THE BUDGE T – WT/BFA/W/ 507/REV.2  
5.1.  The Chair opened by recalling that the Committee had held several discussions on this topic in 
2020, and that f ollowing up on those conversations , the Secretariat ha d circulated a revised text of 
the proposed regulation  on 24 Februar y 2021, contained in document WT/BFA/W/507/Rev.2. The 
Secretariat had  introduced the changes  made to the previous text  at the meeting of the Committee 
held on 8 March  2021.  
5.2.  By way of further background, an Official  of the Secretariat recalled that , at the end of the 
meeting of the Committee held on 5 October 2020, an informal room document had been provided 
to delegations  setting out some of the refinements that had been discussed to the text of the 
proposed Financial R egulation  10. The previous Ch air of the Committee had also highlighted , at the 
time, that the text was  very much a work in progress , and that the priority  was to focus first and 
foremost on the passage of the 2021 WTO budget. The revised draft sought to build on the previous 
version b y reflecting refinements suggested by some delegations  regarding two main issues: (1) the 
type of expenditure that can be covered during an interim period pending the approval of the budget; 
and (2) the maximum length of any such  interim period.  The presen t version of the text had been 
tabled to provide Members with an opportunity to provide any comments on the text if they so wish, 
as well as to discuss next steps.  
5.3.  Thanking the Secretariat for the revised draft, a Member asked what percentage of the WTO's 
overall expenditures would be covered by the Director -General's interim authority to make payments 
in discharge of existing legal and contractual obligations of the organization as contemplated in 
paragraph (i) of the proposed regulation. He also asked whe ther the reference in paragraph (ii) to 
new commitments for capital expenditure and new contracts was exhaustive as to the type of 
expenditure that may not be approved by the Director -General during any interim period pending 
approval of a budget. In addit ion, h e posed  a question regarding the meaning of the reference to 
"unless the General Council decides otherwise" in paragraph (iv) of the proposed regulation. That 
paragraph provides that  the Director -General's authority to approve expenditures under Financial 
Regulation 10(b) shall not extend beyond the end of the second quarter of the financial year for 
which the budget is pending,  unless the General Council decides otherwise.  Finally, the Member 
asked a question concerning the status of discussions with  respect to the possible revisions of other 
financial regulations.  
5.4.  A Member asked whether the proposed regulation would provide for one -time interim authority 
for a period of six months, and why that limit was changed from the previous quarterly basis to 
semi-yearly basis. The Member further asked whether the expenditures enumerated in paragraph 
(i) were exhaustive, and if other costs were incurred, how they would be covered within the interim 
authority. Regarding the reference in paragraph (ii) to the DG's lack of authority to enter into "new 
commitments" for capital expenditure, the Member asked whether this meant that the DG had the 
right to make payments relating to other capital expenditure and, if so, what such expenditure would 
consist of.  
5.5.  A Member noted that the proposed regulation was standard in some i nternational 
organizations. The Member queried whether reporting should occur on a quarterly basis, or instead 
on a monthly basis. The Member further suggested that the references to "financial year" and 
"financial period" in the draft text be harmonized.  WT/BFA/194  
 
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  5.6.  Two Members noted that they would be prepared to accept the proposed regulation as drafted, 
adding that they were also flexible and open to discuss changes with others including in a working 
group format.  
5.7.  A Member appreciated the opportunity to review the text of the proposal after a long break. 
The representative of that delegation understood that the goal of this proposal was to ensure 
continuity of operations in the event that a budget is not agreed to as of December 31 of a given 
year. He said his deleg ation fully supports the active engagement of all Members and the Director - 
General in the budget formulation process, and agrees on the importance of reaching consensus on 
a biannual budget proposal in a timely manner so as to avoid any threat to the cont inuation of 
operations of the organization. Nevertheless, he noted the need to ensure that the cure does not do 
more harm than the ailment.  
5.8.  The Member said that i n previous meetings his delegation had conveyed its concerns regarding 
several aspects of the  proposed approach, including with regard to the disruption to the incentive 
structure needed for Members to remain focused on reaching consensus, the overly complicated 
nature of the spending authority set out in the revision proposal, the unaddressed con cerns about 
delinking the budget from the assessed contributions, and the lack of any closure mechanism in the 
current proposal. The Member added that , by raising these concerns , their delegation is not 
expressing oppos ition to the broader goal of ensuring  continuity of operations. Rather it had 
continued to discuss the issue of a revision to Regulation 10 with other Members. In particular the 
delegation  had been exchanging views with one specific Member and they had identified considerable 
common ground be tween them.  
5.9.  The Member continued by saying it may be possible to identify a way or ways forward to reach 
the stated goal , adding that  some additional time was required to translate that common ground 
into a text proposal. The Member mentioned  that other  Members may be able to contribute to efforts 
in this regard. Therefore, the Member expressed the wish to consult with the Chair on the possibility 
of convening an informal open -ended in the near future, a meeting that would be open to all  
Members. This coul d present an opportunity for those interested to have a more open exchange 
while allowing a  bit more time for the Member s to shape their ideas.  
5.10.   A Member stated that her delegation had concerns with regard to the limit of six months for 
the period of interim authority  introduced in the revised version. She said she was unclear as to the 
purpose of that change and did not see any positive impact in terms of moving the proposal forward , 
noting that the 6-month time limit  places delegations back in the same situation they were trying to 
avoid, just six months later  which may not be sufficient in tough negotiations.  Moreover,  she 
considered that the time limit  imposes a  burden on the majority of the Membership rather than on 
the mi nority  that might be obstructing the decision . It should be the other way around. The bump 
in the road lies more in operational details than in the main spirit of the underlying idea. She said 
she was confident that it was possible to translate common grou nd into reaching a positive way 
forward to reach a common goal. Therefore, she  agreed with others proposing the holding of an 
informal meeting dedicated to address this important subject.  
5.11.   A Member wanted to get clarification regarding  the scope of interim authority provided under 
paragraph (i) , noting the broad coverage of expenditures listed under the provision. In addition, the 
Member  noted that the final paragraph of the proposed regulation referred to the authority of the 
Director -General to request Mem bers to pay contributions in accordance with the last assessed 
contributions , under exceptional circumstances. He queried what th e relationship  was between that  
paragraph , on the one hand,  and Regulation 13 , on the other hand, which requires Members ' promp t 
payment of contributions.    
5.12.   A Member agreed that it is important to get the incentive structure right, adding that if the 
budget has not been approved, it is essential to ensure that this does not cause any permanent 
harm to the institution. For the Memb er, the question was how far to go in terms of business as 
usual to ensure the right incentive structure. The Member further explained that his delegation did 
not wish to suggest that the proposal had significant problems for his delegation, it did not, bu t he 
considered nonetheless that further discussion along the lines he had identified might be useful.  
5.13.   An Official of the Secretariat noted that the questions were detailed and concerned some of 
the key issues discussed in 2020. He noted that the revised d raft contemplated that the Director -WT/BFA/194  
 
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  General's interim authority would be limited to payments in discharge of existing legal and 
contractual obligations , with illustrations of the types of expenditure that could be covered provided 
in the following sentence. For instance, the draft referred to "necessary financial expenditure" and 
to "bank fees" as an example of such expenses. He further noted that there had been a request by 
certai n Members to set a limit as to the maximum length of the Director -General's interim authority, 
which had therefore been included in the draft for Members' consideration – but with a reference to 
"unless the General Council decides otherwise" to provide fle xibility for extending interim authority 
beyond 6 months. Problems relating to the 6 -month limit for interim authority had also been 
mentioned, and these, as well as other issues, could be further discussed in an informal meeting.  
5.14.   With respect to the quest ion by one Member concerning the overall proportion of expenditures 
that would be covered by the Director -General's interim authority, another Official of the Secretariat 
said approximately CHF 153 million would be covered, that is 77.5% of the overall bud get – 
consisting, inter alia, of an amount of CHF 131 million for staff costs globally, CHF 11.2 million for 
contractual maintenance, and CHF 5 million for the cost of technical assistance related travel.  
5.15.   The Official of the Secretariat further asked deleg ations what should be done with respect to 
the WTO's contribution to the ITC in the event that the budget is not approved.  
5.16.   The Chair encouraged delegations to react and said she hoped to encourage spontaneous 
discussion.  
5.17.   A Member noted that the question r aised by the Secretariat was important. He said he would 
assume that the WTO could pay a part of its contribution to the ITC which would go to cover the 
same costs as would be covered for the WTO, such as staff expenditure. He acknowledged that 
Members wou ld need to further consider the question, including whether payments should be made 
quarterly or monthly.  
5.18.   Another Member recalled that some Members wished to make longer term payments, rather 
than payments on a monthly or quarterly basis.  
5.19.   The Chair thanke d delegations for their engagement.  
5.20.   The Committee took note of the statements made and will revert to this matter .  
6  STRATEGIC FACILITIES PLAN  – WT/BFA/W/5 47 
6.1.  An Official of the Secretariat said the aim of the Strategic Facilities Plan is to ensure the 
optimization of the WTO facilities and serves as a guide to plan short and medium -term maintenance 
and operational aspects . 
6.2.  She stated that the WTO is a single site which consists of seven buildings and the Chinese Guzu 
garden. She added that three of the buil dings and the garden belong to the WTO whilst the Salle 
William Rappard belongs to the FIPOI and the three other buildings belong to the Canton of Geneva.  
6.3.  The Official of the Secretariat informed the Committee that the total  expenditure related to the 
facilities had approximated CHF 7.7 million in 2020, of which CHF 840,000  was financed  by the 
Swiss  Confederation through the FIPOI. She added that the near -empty buildings and virtual 
meetings brought about by the pandemic had provided the opportunity to carry out cumbersome 
works with minimal disruptions.  
6.4.  The Official of the Secretariat stated that the Building Renovation Fund  (BRF)  is a vehicle to 
finance renovation projects during the next 10 to 15 (medium -term) and from 25 to 50 years (l ong-
term)  and that at 31 December 2020 the BRF totalled CHF 23.9  million . She indicated that the FIPOI 
gifts CHF 1.2 million per year to the WTO for capital expenditure pertaining to the CWR building and 
said the collaboration between the WTO and the FIPOI  has been very satisfactory and transparent.  
6.5.  A Member complimented the Secretariat for the steps taken in environmental ecology. He said 
this has led to cost reduction. He asked what it would take , in terms of investments , to make the 
WTO completely carbon  neutral. He indicated that the reply to this could be given in due course if 
no information was available during the meeting.  WT/BFA/194  
 
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  6.6.  Several Members expressed their appreciation to the Secretariat for their efforts in reducing 
greenhouse gas emissions.  
6.7.  A Member enquired about the timeframe and process to be followed for the renovation of the 
Villa Rappard.  In response,  t he Official of the Secretariat stated that now that the feasibility study 
had been done detailing the amplitude of works to be carried out, the next steps would be to launch 
a competitive exercise to identify an architectural firm to develop schematics and technical terms of 
references for the selection of contractors to undertake the renovation works. She added that she 
hoped this could be done within the next six months.  
6.8.  A Member requested if, following the pandemic and the new teleworking arrangements, 
anything had been envisaged in terms of creating flexible workspaces to address the shortage of 
physical workspaces in the Secretariat. She added that her delegation took note and appreciated 
the good working relations between the WTO Secretariat and the FIPOI.  
6.9.  An official of the Secretariat indicated that although no specific processes had been put in place, 
this issue was being considere d at the WTO and that the discussions were in their early phases and 
more information would be forthcoming.  
6.10.   A Member thanked the Secretariat for their efforts in making the WTO a safe and secure 
environment during the pandemic. He went on to say the entran ce to the WTO premises was difficult, 
particularly now that there was an increase in e -bike circulation and indicated that many e -bike 
riders did not respect the traffic lights.  
6.11.   The Official of the Secretariat replied that this had been duly noted and that  though all traffic 
circulation beyond the Security perimeter was the responsibility of the Geneva authorities, the 
Secretariat would see with them what could be done to improve the situation.  
6.12.   A Member enquired as to what kind of new meeting platforms were  being envisaged beyond 
Interprefy, whether there is any plan to equip virtual meeting facilities in more meeting rooms and 
whether the issue of Artificial Intelligence (AI) translation facilities had been considered.  
6.13.   An Official of the Secretariat indicat ed that different means of virtual meeting platforms were 
under consideration and that some Committees are being used a text cases and already received 
speech to text translation  As the system learns to recognize different accents and terminology, the 
quality of the transcripts was steadily improving . 
6.14.   The Committee took note of the Strategic Facilities Plan.  
7  OFFICE OF INTERNAL OVERSIGHT – STATUS OF INTERNAL AUDIT RECOMMENDATI ONS 
– WT/BFA/W/ 545 
7.1.  The Head of the Office of Internal Oversight (OIO) presented do cument WT/BFA/W545, which 
provides an update on the status of recommendations made in internal audit reports, as well as in 
the external evaluation report of WTO Trade -related Technical Assistance (TRTA). The Head of the 
OIO said that as at 1 March 2021, 8 9% of the internal audit recommendations to the Secretariat 
had been implemented, 8% were in the process of implementation, and only 3% remained open. He 
added that all the recommendations related to TRTA were closed.  
7.2.  A Member took the floor to thank the Head of the OIO for the report. Another Member requested 
more information about the implementation of the recommendation related to the development of 
an IT Security Risk Management System (marked as high in terms of severity) and the recruitment 
process a nd job responsibility of a Compliance, Risk and Resilience Officer. The Head of the OIO 
indicated that the IT Security Risk Management System will be included in the Enterprise Risk 
Management (ERM) exercise, and that the WTO is currently hiring a Complian ce, Risk and Resilience 
Officer (Fixed Term, Grade 8) who will be in charge of conducting such exercise. The Director of 
AGSD added that more than 1400 applications have been received for the position.  
7.3.  The Committee took note of the update provided by the  Head of the Office of Internal Oversight .  WT/BFA/194  
 
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  8  STATUS REPORT O F THE LDCS TRUST FUND FOR PARTICIPANTS IN MINISTERIAL 
CONFERENCES – WT/BFA/W/546  
8.1.  An Official  of the Secretariat presented updated estimates for the costs of supporting LDC  
participation at MC12 in Geneva. He noted that uncertainties remain around the exact costs, but in 
any case , it is expected that additional contributions of up to CHF 310,000 could be necessary to 
facilitate full participation at a physical event. The Sec retariat committed to providing updates to the 
Committee as the situation evolves and invited Members to consider if they would provide support 
in a timely manner.  
8.2.  The Chair opened the floor for comments or questions. One Member tried to intervene, but due  
to technical issues could not be understood. That Member was invited to submit their comments in 
writing.  
8.3.  The Committee t ook note of the report.  
9  OTHER BUSINESS  
9.1.  The Chair noted that there were two agenda items under other business . 
9.2.  On the issue of US taxes , a Member recalled that, in previous years, her delegation had  raised 
the matter of  reimbursement of US taxes . Following discussions, she understood that the 
reimbursement  of taxes  by the US Government was carried out in accordance with  the terms of the 
agreement  signed between the WTO and the US government. She understood that the underlying 
issue related to expenditures linked to reimbursement of US taxes (to eligible WTO staff members) 
beyond the scope of coverage of the agreement . She requested the Sec retariat to prepare a 
document addressing the matter, with suggestions and  analysis as to a possible way forward . That 
document could then  be presented at the next CB FA meeting.  
9.3.  In response, another Member recalled that the issue of US taxes had arisen on multiple 
occasions, and that  the expen ditures in question were not eligible for reimbursement under the 
agreement signed between the WTO and the US. The Member added that , to continually refer to the 
taxes at issue as  "unreimbursed " was therefore  pejorative. He submitted that, from a procedural 
standpoint, addressing  a request to the Secretariat  under "Other Business " was not  appropriate. 
Instead, he considered that any  request for a report  by the Secretariat to the CBFA should be raised 
under a s eparate agenda item at the relevant meeting such  that all Members can contribute to a 
consensus decision. The representative of the Member in question therefore did not agree that  a 
request could be made by a specific Member under "Other Business" requirin g the  Secretariat to 
respond to CBFA as if it were responding to  a request from the entire Committee . He further 
explained that his aim was not to avoid discussing the underlying issue of US taxes, quite the 
contrary.  
9.4.  In reaction, the Member that made the  request for a written document by the Secretariat on 
the issue of US taxes emphasized that the underlying question did not reflect a concern specific to 
her delegation. Rather, she considered it to be of general interest to all Members as it imposed a 
cost borne by the WTO regular budget , which is financed by all Members . While not holding a strong 
view as to whether this matter should be raised under "Other Business", or in the form of a separate 
agenda item, she emphasized that her delegation was not req uesting  a substantive discussion at 
this point, but rather simply asking for further  information  going forward.  
9.5.  The Member that had previously taken the floor asserted  that the Secretariat was part of the 
problem in the sense that it had decided  to provide certain funding to certain individuals outside of 
a contractual relationship.  The Member was, therefore, not in favour of  the Secretariat provid ing 
analysis of  the situation as the Secretariat is not a neutral third party  in this matter , but rather, 
conceptually at least, part of a two -party dispute  – given the agreement on US taxes between the 
WTO and the US. He further recalled that former external auditors had recommended that the WTO 
seek to renegotiate its longstandin g agreement with the US on the matter. He added  the need to 
find a way  forward  that is not prejudicial to the United States , and that his delegation is willing to 
consult with the Chair on how to resolve the matter at hand . WT/BFA/194  
 
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  9.6.  An Official of the Secretariat a greed that  the topic needs further discussion , adding that the 
Secretariat  is cautiously hesitant to move in any direction. Having listened to the views expressed 
by the two Members that had taken the floor, the Official of the Secretariat said  the best way 
forward  would be to present this issue to the  external  auditors , requesting them to include  it within  
the audit scope such that  any characterisation of the matter  from the Secretariat's point of view 
would  be examined  by the auditors . She further noted that the external auditors h ave experience 
regarding how the underlying matter is addressed by  other international organizations  and could 
cross-reference  and provide an impartial point of view.  
9.7.  The Member that made the request for further information exp ressed appreciation for the 
clarifications provided. She added that, in her view, this was not only a question of procedure but 
also a question of substance. As the Secretariat is one of the parties to the issue, she said she would 
have no problem if the e xternal auditor or another neutral party were to examine the matter. She 
further queried however how long it would take to receive the information her delegation had 
requested for, if the information is provided by the external auditor.  
9.8.  An Official of the Secretariat responded that the external auditors would be  able to start their 
first audit mission in April , and the Secretariat could request that they cover this matter in the 
context of their audit report scheduled for submission to the Committee in June . 
9.9.  Summing up the discussion, the Chair offered to convene an informal meeting between the 
Chair, the two delegations that had spoken, and the Secretariat to further discuss the question of 
US taxes – at a mutually convenient time.  
9.10.   Regarding the second matt er raised under other business, an Official of Secretariat noted that 
a Communication by the Director -General had been sent out in the morning of 19 April (the day of 
the CBFA meeting)  regarding a request for proposals for a consultancy for an external  review of the 
WTO Secretariat. In view of this, the Official of the Secretariat said s he deemed it  appropriate to 
read out the Communication for the benefit of delegations that may have not yet seen the 
Communication , to add a few points of additional information , and to respond to any questions.  
9.11.   The Official of the Secretariat read out the Communication and added that the review is to be 
completed by the middle of the year . Regular updates would be made to Members, through the 
Committee on Budget, Finance and Administration. " 
9.12.   The Official of the Secretariat noted that the t erms of reference for the consultancy will be 
published on the UN Global Market Place portal that is accessible by all service providers  and vendors  
worldwide , and that there  will be a publication in the Economist  within the coming days.  The Member 
further informed delegations that the  closing date is 10 May 2021; and the  start date would be 
27 May with an end date of 26 July. 
9.13.   In closing, the Chair thanked all Members for their active participation in the meeting, and 
the Secretariat for its preparatory work and responses to questions posed by delegations . She added 
that the next formal meeting of the CBFA is scheduled for 20 May 2021, and that the Airgram for 
that meeting will close at noon on Tuesday 4 May. 
9.14.   One Member queried whether the agenda closing date was being moved t o fifteen days before 
the meeting  – rather than providing delegations with a reminder notice five days before the ten -day 
cut-off date in order  to ensure that all Members are aware of the closing date of the meeting agenda 
and have sufficient time to request inclusion of any additional it ems on the agenda , as contemplated 
in the procedural improvements adopted by the Committee.  
9.15.   The Chair noted that she would confirm the relevant dates to verify that they correctly reflect 
what had been decided in terms of procedural improvements .  
9.16.   The meet ing was adjo urned. 
__________  