report to the permanent council annual audit of accounts...

Report to the Permanent Council

Annual Audit of Accounts and Financial Statements

For the years ended December 31, 2011 and 2010

By the Board of External Auditors - ADM

2

GS/OAS - ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010

ORGANIZATION OF AMERICAN STATESBOARD 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 Resoluti on

123 adopted on April 14, 1973, and Permanent Council

Resoluti on 124 dated June 30, 1975. It began to functi on

in March 1976, and adopted detailed rules and procedures

to carry out its duti es and responsibiliti es. These rules

refl ect the standards 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 978-0-8270-5823-1

Photo Credit OAS Staff

ORGANIZATION OF AMERICAN STATESGENERAL SECRETARIAT

REPORT TO THE PERMANENT COUNCILANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS

For the years ended December 31, 2011 and 2010

OEA/Ser.SJAE/doc.42/12April 25, 2012

Original: English

2011

By the Board of External Auditors ADM

4


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JUNTA DE AUDITORES EXTERNOS JUNTA DE AUDITORES EXTERNOS

COMMISSION DE VERIFICATEURS EXTERIEURS BOARD OF EXTERNAL AUDITORS

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

April 25, 2012 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, 2011: Regular, FEMCIDI, Specific and Service Funds of the OAS Leo S. Rowe Pan American Fund Rowe Memorial Benefit Fund 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

operating procedures and internal accounting controls. Ernst & Young LLP (E&Y) conducted the audits of the 2011 financial statements for significant

funds and affiliated entities of the OAS and issued unqualified (“clean”) opinions on all of the funds and entities that it audited. Overall, E&Y did not report any material weaknesses or significant deficiencies in internal control. E&Y did report the following control deficiencies related to the fixed assets, inventory, and accruals at the Inter‐American Defense Board; fixed assets in the regular fund; and cash reconciliations. E&Y also reported other matters for management to consider. These issues have been communicated to appropriate officials within OAS.

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9 BOARD OF EXTERNAL AUDITORS’ REPORT 11 BOARD OF EXTERNAL AUDITORS’ REPORT

11 Executi ve Summary

13 Chapter 1 - Comments Relati ng to the General Secretariat

19 Chapter 2 - Comments Relati ng to Other OAS and Related Enti ti es

25 Chapter 3 - Comments Relati ng to the Offi ce of the Inspector General

29 FINANCIAL STATEMENTS OF THE ORGANIZATION OF AMERICAN STATES (OAS)

31 Management Discussion and Analysis (MD&A)

47 Responsibility for Financial Statements

51 Chapter 4 - Regular, FEMCIDI, Specifi c and Service Funds of the OAS

105 Chapter 5 - Leo S. Rowe Pan American Fund

115 Chapter 6 - Rowe Memorial Benefi t Fund

123 Chapter 7 - OAS Medical Benefi ts Trust Fund

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

137 Chapter 8 - Trust for the Americas

147 Chapter 9 - Inter-American Defense Board

159 ORGANIZATION OF AMERICAN STATES (OAS) RETIREMENT AND PENSION FUND

161 Chapter 10 - OAS Reti rement and Pension Fund

TABLE OF CONTENTS

8



9

BOARD OF EXTERNAL AUDITORS’ REPORT

11 Executi ve Summary

13 Chapter 1 - Comments Relati ng to the General Secretariat

19 Chapter 2 - Comments Relati ng to Other OAS and Related Enti ti es

25 Chapter 3 - Comments Relati ng to the Offi ce of the Inspector General

SECTION I

10



SECTION I

11

The most signifi cant issue faced by the OAS is that it sti ll has not resolved the structural imbalance between in-

coming quotas and revenues, and expenditures. Meanwhile, cost pressures conti nue such as mandatory salary

increases, ongoing maintenance, etc. member states need to agree to quotas that support infl ati onary costs as

well as be vigilant in costi ng and prioriti zing mandates, both new and recurring.

The Board understands that the OAS faces diffi culty in asking member states for increased quota assessments in a

period of conti nued internati onal economic uncertainty. Nonetheless, the OAS supports and delivers an impres-

sive range of programs and acti viti es that are broadly supported by its member states. The reality in recent years is

that a chronic structural imbalance of expenditures exceeding quota revenues has exhausted the fi nancial reserves

used to cover the Regular Fund shortf all.

The OAS closed the 2011 fi scal year with a defi cit fund balance of (USD 2.9 million). This was a cash fl ow crisis for

the organizati on, and necessitated that the OAS borrow funds from its Scholarship and Training Program Fund dur-

ing the year in order to sustain operati ons. Any delays in receipts of revenues can cause a situati on of insuffi cient

funds to pay operati onal costs. The Board believes that the OAS should establish a reserve to at least cover and

avoid temporary cash defi cits.

The budgetary structural imbalance poses both immediate challenges and longer term strategic choices for the

OAS. In the short term, the challenge is to react to situati ons when cash is not yet received from expected rev-

enues, and cash obligati ons need to be met. This, for example, caused the OAS to “borrow” from the Scholarship

and Training Program Fund in 2011.

The longer term dilemma is to decide how to cope with persistent reducti ons in staff and capacity, as the purchas-

ing power of quota revenues conti nually declines due to “cost of living” (infl ati on) adjustments. Eventually the

OAS may have to decide to eliminate some aspects of its program delivery. For example, it could decide to aban-

don certain mandates or groups of mandates, or even a “pillar” of mandates; it could decide not to provide admin-

istrati ve support to Specifi c Funds and let these acti viti es be executed outside of the OAS; and it could decide to

reduce conferences and meeti ngs.

The Board cauti ons that if the OAS conti nues to lose personnel and capacity due to conti nued “belt ti ghtening”,

then at some point its reduced workforce will not be able to sustain the breadth and depth of programmati c and

related support acti viti es as it does today. The Board sincerely wonders what end state the member states want

to have.

Property issues and their serious fi nancial implicati ons have been well debated over the years. The Board is disap-

pointed that the sale of the Casa del Soldado did not take place and that the OAS is exploring other opti ons that are

not wise. The Board was informed that the Casa del Soldado property has an unused oil tank buried underground.

If it contaminates the ground, the environmental clean-up could be extremely costly, and the value of the property

severely impaired. Moreover, the Casa del Soldado building has a historical designati on refl ecti ng its past as a

BOARD OF EXTERNAL AUDITORS’ REPORT EXECUTIVE SUMMARY

12


stately private residence. The cost to restore, maintain and preserve the architectural structure and features well

exceeds the cost to maintain ordinary offi ce space. Yet in fact the OAS uses the building as offi ce space.

The Board strongly believes that conti nuing to own the Casa del Soldado and its related risks of signifi cant future

operati ng costs is unacceptable to an organizati on that should focus its att enti on on maintaining and preserving

the buildings and property of real signifi cance of the OAS, namely the main historical buildings on the C Street

campus.

The Board notes that implementati on of administrati ve and management reforms have yet to be completed. It is

important to sustain these acti viti es going forward.

13

CHAPTER 1COMMENTS RELATING TO THE GENERAL SECRETARIATThis Chapter includes a summary of the fi nancial conditi on of the Regular, Specifi c, and Voluntary Funds, and also addresses management initi ati ves undertaken to implement recommendati ons contained in last year’s Board report as well as new issues identi fi ed by the Board.

Status of Recommendati ons from the Board’s 2010 Report

The Board recognizes that the OAS successfully

addressed an unexpected decline in revenue

that created an acute challenge in 2011.

This was primarily accomplished by scaling

back expenditures, parti cularly through the

eliminati on of many positi ons, and borrowing

from Scholarship Funds. Clearly this occupied the

ti me and att enti on of OAS management.

While the Board acknowledges eff orts applied to its prior years recommendati ons, it is disappointed in the inability

of the organizati on to bring them to completi on. Much remains to be done and the Board believes that it is

important to sustain eff orts to address the recommendati ons that are reaffi rmed in this chapter.

Budgetary Resources

The most signifi cant issue facing the OAS conti nues to be the annual shortf all in operati ng resources primarily driven by personnel costs and infrastructure defi cits when balanced against quota revenue, indirect cost recovery (ICR), and other miscellaneous income. The Board acknowledges measures to streamline and reduce the costs of providing administrati ve services to support the acti viti es of the OAS, as well as measures to increase some modest sources of non-quota income, but the reality is that budgeted expenditures have persistently exceeded total revenue for several consecuti ve years. Administrati ve effi ciencies and additi onal ad hoc revenues alone will not solve the problem.

The Organizati on has depleted its reserve funds (as of the end of 2010). It had to borrow from the Scholarship and

Training Program Fund in 2011 in order to meet cash obligati ons for expenditures. The Board understands there

is a plan to use a small porti on of Specifi c Funds in future years to re-establish a modest reserve. While this may

eventually be useful, assuming such funds can be realized, the OAS is currently vulnerable to cash shortf alls as was

clearly demonstrated in 2011 (witness the scholarship loan). The Board is most disappointed that the lack of prior

year strategic acti on forced the OAS to borrow from a key program area like scholarships.

In fact, the OAS is extremely dependent on every expected dollar of quota revenues, and any non-payments or

signifi cant late payments place the OAS in jeopardy of default or non-payment of its expenditures. If the member

14

GS/OAS - ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010Secti on I - Chapter 1

states truly support the OAS, then they should understand the need to ensure its conti nued viability, and the need

to remedy the currently perilous cash fl ow of the Organizati on. In clear and simple terms, it is imperati ve that quo-

ta revenues be paid before the OAS can pay for its operati ng expenditures. Frankly, there are no other sustainable

or suffi cient sources of cash to draw from. The failure of any member states to pay quotas in full on a ti mely basis

can cause failure on the part of the OAS to meet expenditure obligati ons and potenti ally damage its reputati on

among employees, contractors, vendors, donors and other stakeholders. Also, now that the OAS has restructured

its policy on quota discounts, it needs to address a policy regarding penalti es for late payments of quotas.

The Board understands that the Committ ee on Administrati ve and Budgetary Aff airs (CAAP) conti nues to make

strides in establishing a rati onalized review process for all mandates. Additi onally, we are aware the OAS has made

progress identi fying possible areas to streamline processes and reduce costs, e.g. limit or reduce conferences,

meeti ngs, and translati on costs; centralize IT; eliminate duplicati ve functi ons; and implementi ng Administrati ve

Management Service (AMS) units within each Secretariat. The Board believes these eff orts should conti nue.

1.1. The Board reaffi rms its recommendati on that the Permanent Council avoid a structural defi cit in the future by ensuring consistency between the mechanism of setti ng OAS quotas and the mechanism of setti ng expenditures.

1.2. The Board recommends that the OAS introduce penalti es for late payment of quotas.

1.3. The Board reaffi rms its recommendati on that the OAS conti nue implementi ng the SAF streamlin-ing initi ati ves and other cost reducti on measures across the OAS.

Accounti ng Standards

The combined fi nancial statements for the Regular, Specifi c, and Voluntary Funds are prepared on the basis of bud-

getary and fi nancial rules of the OAS. These rules were adopted to meet the budgetary and other requirements

of the OAS and, as such, result in accounti ng principles and a fi nancial statement presentati on that vary in certain

material respects from generally accepted accounti ng principles. The OAS should conti nue the groundwork to

prepare for conversion to Internati onal Public Sector Accounti ng Standards (IPSAS). The Board understands that

the OAS currently plans to implement IPSAS by 2015.

1.4. The Board reaffi rms its recommendati on that the Permanent Council allocate funding to de-velop an implementati on strategy and adopt IPSAS.

Workforce Management Reforms

The OAS is a consensus-based organizati on, responsive to the evolving interests and prioriti es of its member states.

Consequently, the organizati on must be somewhat fl uid in order to engage people to undertake shorter term proj-

ects as well as longer term initi ati ves. However, the OAS needs to ensure that people hired under contracti ng

mechanisms are not deemed to be employees based on local laws. Also, the OAS needs to ensure that staff hired

to do a set of duti es are paid the same as other persons hired to perform the same functi ons. Fundamentally,

equal pay for equal work needs to be enforced through hiring practi ces based on standard job descripti ons across

the enti re workforce, including contractors.

15


The existi ng General Standards related to personnel are 40 years old and do not allow fl exibility in current em-

ployment practi ces. As such, changes to the General Standards need to be approved by the OAS. We noted that

some progress has been made to implement a Positi on Control System that eventually will document all positi ons

throughout the OAS, including those through contract mechanisms. This is essenti al to fully capture all human

resources costs and liabiliti es.

1.5. The Board recommends the Secretariat and the General Assembly authorize changes to the Gen-eral Standards and implement human resources reforms.

1.6. The Board reaffi rms its recommendati on that the OAS maintain a thorough workforce planning process and determine those positi ons which should be staff ed through employment mecha-nisms versus contract mechanisms.

Real Property Strategy

As has been well documented over the years, the OAS has neglected the maintenance and preservati on of its real

property. Currently, the OAS manages real property with an esti mated market value in excess of USD 300 million,

including buildings of historical signifi cance. The Board understands that the deferred maintenance liability is in

excess of USD 39 million. The conti nued occupancy and sustainability of its real property is in jeopardy due to this

neglect. The OAS should not conti nue to hold property that is beyond its capability to maintain and uti lize.

There have been many unsuccessful proposals to resolve this issue. Clearly a key decision will be how to raise such

funds. An obvious acti on supported by the Board is the sale of a property. The Board is disappointed that the sale

of the Casa del Soldado was discussed but not approved by the CAAP. The Board understands that ownership of

the Casa del Soldado clearly rests with the OAS. Consequently, the responsibility for the preservati on of this asset,

and all associated liabiliti es, rests with the OAS. The Board notes that the Inter-American Defense Board (IADB) has

maintained this property. While the IADB is an organ of the OAS, the OAS does not capture details of maintenance

and repair within the Offi ce of General Services (OGS) supervision and budget.

The Board strongly advises that any proceeds from the sale of properti es be strategically used to address faciliti es

infrastructure problems and deferred maintenance at other OAS properti es, and avoid the temptati on to use them

for day to day operati ons.

1.7. The Board reaffi rms its recommendati on that the OAS implement a sustainable real property strategy that addresses the current deferred maintenance problems and preserves the assets for future use. This should include selling the Casa del Soldado.

1.8. The Board recommends that the funding and responsibility for the maintenance and repairs of

the Casa del Soldado be transferred to the OGS.

Nati onal Offi ces

The Board, the external auditor, the Offi ce of Inspector General (OIG), and OAS management have previously iden-

Secti on I - Chapter 1

16


ti fi ed concerns with the control environment at the Nati onal Offi ces, including weaknesses in such areas as pett y

cash, cash receipts, purchases, vehicle use, and expenses. The Board was previously encouraged that the OAS was

considering the issue of achieving sustainable internal controls in the Nati onal Offi ces by exploring changes in their

structure. However, litt le has been accomplished to date. The Board believes that a concept could be developed

relieving Nati onal Offi ces of the burden of dealing with fi nancial and other administrati ve matt ers, allowing them

greater focus on program and project delivery.

1.9. The Board reaffi rms its recommendati on that OAS evaluate alternati ves for supporti ng program

delivery and improving internal controls in Nati onal Offi ces.

Informati on Technology Infrastructure

The Board notes that IT is an essenti al enabler for the day-to-day operati ons of the OAS and as operati ons evolve

and change, an updated IT strategic plan is criti cal. The Board is encouraged by the establishment of an IT Gover-

nance Committ ee (ITGC). This ITGC considers strategic topics including security, outsourcing, assessments of new

business applicati ons, aging infrastructure, conti nuity of operati ons, and disaster recovery. Although the ITGC was

operati onal, formal policies and procedures were not established and strategic decisions were not documented.

1.10. The Board recommends that the IT Governance Committ ee establish formal operati onal struc-ture policies and procedures, including the documentati on of strategic decisions.

Financial Statement Audit Report and Suppoti ng Records

The independent external auditi ng fi rm, Ernst and Young, LLP (E&Y), conducted the audits of the 2011 fi nancial

statements of the signifi cant funds and enti ti es managed by OAS and indicated it will issue unqualifi ed (“clean”)

opinions, the highest level audit results, on all of the funds and enti ti es it audited. Nonetheless, the statements

refl ect the use of modifi ed cash basis accounti ng standards which the Board believes are not opti mal.

Independent Auditor’s Assessment of the Internal Control Environment

Overall, E&Y reported that OAS’ internal control environment was generally eff ecti ve. E&Y reported no signifi cant

defi ciencies, but does intend to report control defi ciencies related to fi xed assets, inventory, and accruals at the

IADB; fi xed assets in the regular fund; and cash reconciliati ons, as well as other matt ers concerning mandatory eth-

ics training, proposed OAS 401M reti rement and pension plan, and BlueCross BlueShield audits. These issues have

been communicated to appropriate offi cials within OAS.

Financial Conditi on of the OAS Regular, Specifi c, and Voluntary Funds

The major objecti ves of the Regular Fund, fi nanced principally by quotas from member states, are to provide

general services required by the General Secretariat, as well as technical supervision and administrati ve support to

the General Assembly, Permanent Council, and other enti ti es including the Inter-American Commission of Human

Rights, Inter-American Commission of Women, Inter-American Juridical Committ ee, Inter-American Children’s

Insti tute, Inter-American Commission for Drug Abuse Control, Inter-American Telecommunicati ons Commission,

Inter-American Defense Board, Executi ve Secretariat for Integral Development, and the Pan American Foundati on.


17

GS/OAS - ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010 Secti on I - Chapter 1

The Specifi c Funds are fi nanced by grants or bequests for acti viti es specifi ed by donors, and any other contributi ons

by nati onal or internati onal public or private enti ti es for carrying out acti viti es or programs of the General

Secretariat. These funds also include designated funds that have been segregated for a specifi c purpose and

whose use is restricted through designati on by the General Assembly, the General Secretariat, or the donor.

Voluntary funds consist of the Special Multi lateral Fund of the Inter-American Council for Integral Development

(FEMCIDI), which fi nances the multi lateral and nati onal cooperati on programs, projects, and acti viti es of the Inter-

American Council for Integral Development (CIDI). FEMCIDI is fi nanced mainly by voluntary contributi ons of the

member states to support the programs adopted by the Council and approved by the General Assembly.

During 2011, the total expenditures and obligati ons of USD 83.5 million (including prior year appropriati ons) was

USD 7.3 million less than 2010. However, as noted below, the amount of expenditures exceeded the income in

2011.

The following table shows the Regular Fund fi nancial results from 2011 to 2007.

Table 1Regular Fund Financial Results(in millions of USD)

2011 2010 2009 2008 2007Account/Line Item:

Increases A 80.5 83.6 84.6 89.3 82.4Decreases 83.5 90.8 90.5 91.9 80.5Net Increase (Decrease) (3.0) (7.2) (5.9) (2.7) 1.9

Fund Balance (3.0) 7.2 13.1 15.8

A Increase mainly consists of quota collections, but also includes such items as interest and rental income.

The following table shows Regular Fund quota collecti ons from 2011 to 2007.


Beginning balance of quotas from prior years 1.3 0.9 3.1 10.9 12.5Current year quotas 80.9 78.5 78.6 77.4 77.3Quota collections (79.3) (78.1) (80.8) (85.2) (78.9)

Quotas in arrears at year end A 2.9B 1.3 0.9 3.1 10.9

A Balances exclude quotas in arrears from Cuba, which were USD 2.2 million, from many years ago.B Countries in arrears are Grenada, Jamaica, Nicaragua , and Venezuela.

Table 2 Regular Fund Quota Collecti ons(in millions of USD)

18


The Specifi c Funds fi nancial results from 2011 to 2007 are included in the following table.

Table 3Specifi c Funds Financial Results(in millions of USD)


Beginning Fund Balance 81.8 86.4 80.8 70.1 66.6Increases 62.7 73.8 77.6 77.7 67.8Decreases 79.3 78.4 72.0 67.0 64.3Net Increase (Decrease) (16.6) (4.6) 5.6 10.7 3.5Ending Fund Balance 65.2 81.8 86.4 80.8 70.1

The Voluntary Funds fi nancial results from 2011 to 2007 are included in the following table.

Table 4Voluntary Funds Financial Results(in millions of USD)


Beginning Fund Balance 6.2 9.1 11.1 11.6 11.0Increases 2.4 1.8 4.6 7.1 7.0Decreases 2.2 4.7 6.7 7.5 6.4Net Increase (Decrease) 0.2 (2.9) (2.1) (0.4) 0.6Ending Fund Balance 6.4 6.2 9.1 11.1 11.6


19

The OAS manages various funding

mechanisms for scholarships and student

loans. Evaluati on of applicati ons is performed

independently for each fund. The Board

is pleased that a single portal was created

for informati on and applicati on purposes

covering all available scholarship funding of

great benefi t to students. We understand that

future enhancements would be benefi cial in

this area, such as student applicati ons being

completed over multi ple on-line sessions.

As discussed earlier, the external auditors

will issue unqualifi ed (“clean”) opinions, the

highest level audit results, on the following

2011 fi nancial statements of OAS enti ti es.

• Leo S. Rowe Pan American Fund (Rowe

Pan American)

• Rowe Memorial Benefi t Fund (Rowe

Memorial)

• Medical Benefi ts Trust Fund (Medical

Benefi ts)

• Trust for the Americas (the Trust)

• Inter-American Defense Board Fund (IADB)

• Reti rement and Pension Fund (Pension)

CHAPTER 2COMMENTS RELATING TO OTHER OAS AND RELATED ENTITIES

s

The Board notes that OAS has arranged audits of the various enti ti es within the OAS organizati onal structure

that have material amounts of OAS resources. Independent audits provide informati on and assurances that

controls are in place to protect OAS resources. In the complex organizati onal structure that consti tutes the OAS,

management att enti on needs to be focused on all major enti ti es or parts of enti ti es that manage material amounts

of OAS resources.

20


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 citi zens of the United States, and to make loans to OAS employees for educati onal and

emergency purposes. Student loans are interest-free and repayments commence aft er students have completed

their courses of study. Loans to employees bear interest rates equivalent to the prevailing prime rate in the United

States plus 1.25%. Employees repay these loans through payroll deducti ons.

New loans to students decreased by about 15.2 percent to USD 610,744 in 2011 compared to USD 720,710 in

2010. The amounts of loans collected increased by 16.4 percent from USD 420,927 in 2010 to USD 490,101 in

2011. New loans to employees for educati on or emergencies decreased by 25 percent from USD 176,178 in 2010

to USD 132,417 in 2011.

Total net assets of the Fund decreased 2 percent from USD 14.4 million in 2010 to USD 14.1 million in 2011. The

assets of the Fund as of December 31, 2011 were comprised of: fi nancial investments (80.4 percent), loans to

students (11.6 percent), equity in OAS Treasury fund (5.9 percent), and loans to OAS employees (2.1 percent).

The following table summarizes the fi nancial results of the Rowe Pan American Fund for 2011 and 2010.

Table 1Rowe Pan American Fund Financial Results(in USD)

Rowe Memorial Benefi t Fund (Rowe Memorial)

The assets of the Rowe Memorial Benefi t Fund have been accumulated principally from contributi ons 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 benefi ts for OAS employees to be disbursed at the discreti on of management. In the past

it has been used to fund catastrophic medical costs for employees and family members, and emergency costs for

employees aff ected by natural disaster.

Total net assets of the Fund decreased 2.2 percent from 195 thousand in 2010 to 190 thousand in 2011.


2011 2010Account/Line Item:

Increases 410,624 1,440,078Decreases (738,603) (401,253)Change in net assets (327,979) 1,038,825

Net assets, beginning of year 14,441,841 13,403,016Net assets, end of year 14,113,862 14,441,841

21


The following table summarizes the fi nancial results of the Rowe Memorial Fund for 2011 and 2010:

Table 2Rowe Memorial Benefi t Fund Financial Results(in USD)

Medical Benefi t Trust Fund (Medical Benefi ts)

The Medical Benefi ts Trust Fund provides medical benefi ts to OAS staff members. Fund acti vity is limited to pay-

ing covered employees’ health claims. Claim adjudicati on is handled by CareFirst Blue Cross Blue Shield. As of

December 31, 2011, total net assets of the Trust were USD 29.2 million compared to USD 28.4 million in 2010 (3

percent increase).

The following table summarizes the fi nancial results of the Medical Trust Fund for 2011 and 2010:

Table 3Medical Benefi ts Trust Fund Financial Results(in USD)

The Trust for the Americas

The Trust for the Americas is a not-for-profi t organizati on that works to expand hemispheric cooperati on and

enhance economic development. Resources have been provided by contributi ons from corporate donors and

Federal grants. The OAS supports the Trust with the provision of fi nancial, material, and staff support. As of

December 31, 2011, net assets of the Trust were USD 975 thousand compared to USD 2.1 million in 2010 (a 46.7

percent decrease).


Dividends and Income 2,208 5,781Official recognition and awards (1,000)Subsidies (5,570) (20,590)Change in net assets (4,362) (14,809)

Net assets, beginning of year 195,306 210,115Net assets, end of year 190,944 195,306


Increases 13,810,559 15,897,691Decreases (12,942,496) (10,697,900)

Change in net assets 868,063 5,199,791Net assets, beginning of year 28,363,227 23,163,436Net assets, end of year 29,231,290 28,363,227


22


The following table summarizes the fi nancial results of the Trust for 2011 and 2010:

Table 4The Trust Financial Results(in USD)

Inter-American Defense Board (IADB)

The IADB was established in 1942 and is comprised of military offi cers representi ng the highest echelons of their

nati on’s defense establishments. In 2006, by OAS resoluti on, the IADB became an enti ty of the OAS. The Board’s

expenses were primarily for four functi ons: the Council of Delegates, the Sub Secretariat for Advisory Services, the

Inter-American Defense College, and administrati ve support. IADB’s unrestricted net assets increased 129 percent

from USD 503 thousand in 2010 to USD 1.2 million in 2011. The total amount of revenue remained constant at

USD 6.2 million in 2010 and 2011. In additi on, the total amount of expenses decreased 12.4 percent from USD 6.3

million in 2010 to USD 5.5 million in 2011.

The following table summarizes the fi nancial results of the Inter-American Defense Board for 2011 and 2010:

Table 5Inter-American Defense Board Financial Results (in USD)



Change in unrestricted net assets 35,769 209,618Temporarily restricted contributions (1,149,261) 5,609

Change in net assets (1,113,492) 215,227Net assets, beginning of year 2,088,810 1,873,583Net assets, end of year 975,318 2,088,810



Change in net assets 649,624 (61,742)Net assets, beginning of year 502,828 564,569Net assets, end of year 1,152,452 502,828


23


Reti rement and Pension Fund (Pension)

This fund includes both the Reti rement and Pension Fund and the Provident Plan. The Pension Plan is a contributory

reti rement plan maintained for the benefi t of most staff members of the OAS. The Provident Plan is a contributory

savings plan established for the benefi t of employees’ under short term contracts. The amount of net assets

available for benefi ts decreased by 8.9 percent from USD 237.6 million in 2010 to USD 216.5 million in 2011.

The following table summarizes the fi nancial results of the Reti rement and Pension Fund for 2011 and 2010:

Table 6Pension Fund Financial Results(in USD)



Change in net assets (21,065,913) 4,170,310Net assets, beginning of year 237,607,046 233,436,736Net assets, end of year 216,541,133 237,607,046


24



25

OIG Audit Coverage

The positi on of the Inspector General has been vacant for a year and several months aft er the reti rement in

mid-2010 of the long-serving incumbent. The Board notes that this is an important positi on that contributes to

necessary and eff ecti ve oversight of the functi oning of the OAS, and supports the eff orts underway to staff this

positi on. The OAS is in the fi nal process of making a selecti on, which is expected to occur this June.

Professional Standards Review

The General Secretariat’s Executi ve Order 95-05 makes reference to the need for the Offi ce of the Secretary General

to provide for a comprehensive evaluati on or peer review of the internal audit functi on conducted every fi ve years

by independent auditors from outside OAS. The independent auditors should report on compliance in accordance

with the Standards for the Professional Practi ce of Internal Auditi ng. This might be accomplished by arranging a

peer review exchange of services with other governmental agencies, or through arranging for OIGs from NGOs

to conduct the review at minimum cost to the OAS. Currently, no peer review has been performed or scheduled.

3.1. The Board requests the new Inspector General do a full organizati onal review of OIG opera-

ti ons, including prior Board reports and the Raven Global Training report of 2011 (an interim

evaluati on), and provide the Board with an acti on plan for improved operati ons by December

31, 2012.

3.2. The Board reaffi rms its recommendati on of the need for a peer review evaluati on to be per-

formed on the Offi ce of Inspector General (aft er completi on of recommendati on 3.1).

Cooperati on and Coordinati on

The Inspector General conti nues to regularly consult with management on issues arising from audits, reviews

draft policies and procedures, and att ends various OAS meeti ngs as needed. However, there is a signifi cant issue

regarding the independence of the IG to issue reports. Currently, the IG issues reports to the Secretary General for

CHAPTER 3COMMENTS RELATING TO THE OFFICE OF THE INSPECTOR GENERALThis Chapter discusses issues related to the OIG. The status and role of OIG within OAS is important to the Board since OIG is an essenti al conti nuing safeguard to assess and maintain the internal control environment. Under Executi ve Order 95-05, The Internal Audit Functi on of the General Secretariat and the Offi ce of the Inspector General, OIG is charged with the responsibility of assisti ng the Secretary General and the governing bodies to monitor various levels of management with respect to the General Secretariat’s and OAS’ programs and resources, and adherence to the legal system governing them.

26


approval. While this useful, the Board believes that the independence of the OIG would be strengthened by also

having the IG present fi nal reports to the Permanent Council.

The Board was pleased to note benefi cial cooperati on between the OIG and the external auditors. The Board

encourages all parti es to maintain this open and constructi ve working relati onship. To further strengthen OIG

independence, a proposal requiring the OIG to report directly to the Permanent Council as well as to the Secretary

General is currently being draft ed.

2012 OIG Work Plan

The OIG presented the Board with its proposed 2012 audit work plan. Annually the OIG performs a risk assess-

ment to identi fy areas to audit. During the planning process, the OIG considers recommendati ons made by the

Board of External Auditors; resoluti ons from member states; referrals from other sources; and areas internally

identi fi ed as high risk. The Board encourages the OIG to conti nue to focus on areas with a high degree of risk

and/or those with the highest potenti al for increasing effi ciency, economy, and eff ecti veness within the OAS.

The OIG periodically gets special requests for audits or investi gati ons that must be performed. Someti mes, due

to limited staffi ng, other ongoing work will be delayed to address these special requests. The Board notes that

several projects in the OIG 2010 audit work plan were not completed unti l 2011. This delayed the completi on of

projects in the OIG 2011 work plan, which was not completed at the ti me of the Board’s annual meeti ng in April

2012.

3.3. The Board reaffi rms that the Inspector General report to the Permanent Council annually by

March 31 on the status of completi on of the planned audits for the previous year, the status of

management acti ons regarding outstanding audit recommendati ons, and the proposed plan of

audits for the new fi scal year.

27

GS/OAS - ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010 Secti on I - Chapter 3


28

GS/OAS - ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010Secti on I


29

FINANCIAL STATEMENTS OF THE ORGANIZATION OF AMERICAN STATES (OAS)

31 Management Discussion and Analysis (MD&A)

47 Responsibility for Financial Statements

51 Chapter 4 - Regular, FEMCIDI, Specifi c and Service Funds of the OAS

105 Chapter 5 - Leo S. Rowe Pan American Fund

115 Chapter 6 - Rowe Memorial Benefi t Fund

123 Chapter 7 - OAS Medical Benefi ts Trust Fund

SECTION II

30



SECTION II

31

Approved Levels

For 2011, the General Secretariat was authorized

to execute up to USD 85.3 million for Regular

Fund acti viti es, through resoluti on AG/RES. 1

(XL-E/10) CORR. 1, representi ng a 5.3% decrease

of when compared to 2010. The funding for

the year amounted to approximately USD 80.5

million (see Table 1). The primary source of

fi nancing corresponds to quota assessments

established to member states.

Quota Payments

OAS General Standards require member states to pay their quota assessment in full on January 1st of the

corresponding fi scal year; otherwise, they are required to negoti ate a payment plan with the General Secretariat

of the OAS (GS/OAS). Member states that paid their quota assessment by April 30, 2011 were enti tled to the

following discounts: 3% of the amount paid by January 31, and 2% of the amount paid between February and April

30. In 2011, USD 422 thousand was credited in discounts to member states for prompt payment, applied to their

2012 assessment. On October 31, 2011, through resoluti on AG/RES. 1 (XLII-E/11), dates and discount percentages

were modifi ed such way that member states that pay their enti re quota assessment for the current fi scal period

by March 31 of that period shall be enti tled to the

following discounts: 3% of the amount paid by

January 31; 2% of the amount paid by the last day

of February; and 1% of the amount paid by March

31.

At the beginning of 2011, the GS/OAS had USD

82.2 million in quota receivable, USD 80.9 million

from current quota and USD 1.3 million for quotas

in arrears. By year-end, the GS/OAS received USD

79.3 million towards this receivable. From this

amount, USD 0.2 million were applied to quotas in

arrears.

Table 12011 Budget Summary(in thousands of USD)

MANAGEMENT DISCUSSION AND ANALYSIS (MD&A)

This secti on presents an overview of the fi nancial results of the General Secretariat and a status report on other management acti viti es. Where possible, informati on is presented on a compara-ti ve basis.

Original ModifiedAppropriations

Personnel 54,943.8 54,943.8Non personnel 30,406.0 30,406.0

85,349.8 85,349.8

Sources of Financing Projected ActualQuota Assessment 80,950.8 78,784.6

Administrative and Technical Support 3,064.0 a

Other Income 1,335.0 b 1,709.085,349.8 80,493.6

a) ICR collection from Specific Funds (2,500) and FEMCIDI (564).b) Includes income from rental space, interest and miscellaneous revenue.

Figure 1Quota Receivable versus Quota Payments (Current and Arrears)As of December 31 (in millions of USD)

79.482.2

88.489.892.3

81.8

78.1 79.379.9 78.9

85.2

80.8

2006 2007 2008 2009 2010 2011

Quota receivables Quota payments

32

GS/OAS - ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010Secti on II - MD&A

Quotas receivable (current and prior-

years) increased from USD 79.4 million

in 2010 to USD 82.2 million in 2011

and quota payments also increased

from USD 78.1 million to USD 79.3

million (Figure 1). However, the USD

2.9 million gap in 2011 between quota

receivable and quotas payments is the

highest since 2008.

Quota assessment to member states

increased by USD 2.4 million from

the prior year to USD 80.9 million

in 2011 (Figure 2), representi ng the

highest quota assessment for member

states. Current quota payments of

USD 79.1 million increased in 2011

when compared to USD 77.4 million

in 2010, but it was due to the higher

assessment.

The gap in quota in arrears and its pay-

ments increased to over USD 1 million

(Figure 3). Although, the beginning of

the year balance of USD 1.3 million

was one of the lowest in the past six

years, payments towards this amount

were not signifi cant.

At year-end, there were twenty eight

“current” member states, one mem-

ber state “considered current” and

fi ve member states “not current” with

respect to payments of their assess-

ment to the Regular Fund. These cat-

egories are established through reso-

luti on AG/RES. 1757 (XXX-O/00).

Figure 3Quota in Arrears versus Quota Payments (Arrears)As of December 31 (in millions of USD)

1.30.9

10.912.5

18.6

3.2

0.20.7

14.3

8.510.5

2.8

2006 2007 2008 2009 2010 2011

Quota in arrears Prior years quota payments

Figure 2Quota Assessment versus Quota Payments (Current)As of December 31(in millions of USD)

80.978.578.6

73.7

77.3 77.5

77.479.178.0

74.7

70.4

65.6

2006 2007 2008 2009 2010 2011

Quota assessment Quota payments

33

GS/OAS - ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010 Secti on II - MD&A

Budgetary Executi on

At the end of the fi scal year, USD 83.04 million

(97.29%) of the approved budget had been executed.

Modifi ed Appropriati on for Personnel cost amounted

to USD 54.86 million. Modifi ed Appropriati on for Non-

personnel cost amounted to USD 28.18 million. Figure

4 presents the distributi on of budgetary executi on by

personnel and non-personnel object of expenditures.

Approximately USD 2.31 million (2.71%) remained un-

obligated at the end of the year.

At December 31, 2011, there was USD 1.3 million in

outstanding obligati ons. These outstanding obliga-

ti ons are mainly att ributed to the Department of Hu-

man Development, Educati on, and Culture (USD 608.9

thousand); Chapter 10, Basic Infrastructure and Com-

mon Costs (USD 300.8 thousand); and the Department of Conferences and Meeti ngs Management (USD 98.4

thousand). Figure 5 provides detailed budgetary executi on by Chapter, segregated by expenditures and obligati ons.

Measures Taken for the 2011 Budget Executi on

As part of a plan to fund unbudgeted increases by the UN cost of living adjustment index and increased terminati on

costs, the Permanent Council approved in October a temporary loan of USD 3.7 million from the OAS Scholarship

and Training Programs Fund to Subprogram 72G of the Regular Fund (Scholarships Account). This temporary loan

was aff ected through a transfer of USD 3.7 million of incurred scholarship expenses from Subprogram 72G to the

OAS Scholarship and Training Programs Fund, providing availability within the Regular Fund to cover the projected

increase in COLA and terminati on costs.

Figure 4Budgetary Executi on by Object of ExpenditureAs of December 31, 2011(in millions of USD)

Modified Appropriation 85.35 100.00%

Budgetary Execution 83.04 97.29%Unobligated Appropriation 2.31 2.71%

85.35 100.00%

PersonnelNon Personnel

28.18

54.94 54.86

30.41

10

10

30

50

70

90

Modified Appropriation Budgetary Execution

85.35 83.04

35.63%

64.37%

33.94%

66.06%

Figure 5Budgetary Executi on by ChapterAs of December 31, 2011(in percentages and millions of USD)

100% 99% 100% 100% 100% 100%94%

100% 99% 98%

0% 0% 0% 0% 0% 6% 0% 2%1%1%

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

Ch 1 Ch 2 Ch 3 Ch 4 Ch 5 Ch 6 Ch 7 Ch 8 Ch 9 Ch 10

Expenditures Obligations

4.1 16.6 11.6 2.6 4.0 4.3 11.8 4.9 10.9 14.5Legend: Expenditures Obligations

Chapter 1 Secretary General 4.1 0.0 *Chapter 2 Assistant Secretary General 16.2 0.2Chapter 3 Autonomous and/or Decentralized Entities 11.1 0.1Chapter 4 Secretariat for Legal Affairs 2.6 0.0 *Chapter 5 Secretariat for Multidimensional Security 3.9 0.0 *Chapter 6 Secretariat for Political Affairs 4.1 0.0 *Chapter 7 Executive Secretariat for Integral Development 10.1 0.7Chapter 8 Secretariat for External Relations 4.8 0.0 *Chapter 9 Secretariat for Administration and Finance 10.8 0.1Chapter 10 Basic Infrastructure and Common costs 13.9 0.3

81.7 1.3

* Although obligations show zero due to rounding in millions, this corresponds to obligations ofUSD 16 thousand in chapter 1, USD 8 thousand in chapter 4, USD 15 thousand in chapter 5, USD 15thousand in chapter 6 and USD 18 thousand in chapter 8.

34


Additi onal measures were taken through year-end to ensure that personnel executi on remained within the

authorized limit and that fi nancial resources in the Regular Fund and ICR Account were suffi cient to meet costs.

These include the suspension of the budgeted transfer of USD 2.5 million from the ICR Account to the Regular

Fund during fi scal year 2011, the reducti on of Regular Fund executi on to USD 83.0 million (USD 2.3 million below

the approved level) and a temporary transfer during the fourth quarter of twenty seven short-term administrati ve

positi ons with a cost of USD 330.7 thousand from the Regular Fund to the ICR Account.

Regular Fund Financial Positi on

As of December 31, 2011, the Reserve Subfund ended with a USD 2.9 million defi cit balance (fi gure 6) which equals

the outstanding quota receivables of USD 2.9 million. During the year, the Regular Fund recorded increases of USD

80.5 million, which represents a decline of 3.7% when compared to 2010. The level of decreases sharply went

down by 8.0%, compared to 2010, from USD 90.8 to USD 83.5 million. For four consecuti ve years net change during

the period has been negati ve given that fi nancing in previous years included the use of a porti on of the Reserve

Subfund.

Secti on II - MD&A

Figure 6Income, Decreases, Net Change and Fund Balance From January 1 to December 31(in millions of USD)

a) Includes fellowship execution from prior years’ appropriation

82.4 80.4

2.0

15.8

89.3 92.0

(2.7)

13.1

84.690.5

(5.9)

7.2

83.6

90.8

(7.1)

80.583.5

(3.0) (2.9)

0.05

Increases Decreases Net Change Fund Balance

20072008200920102011

a

35


New Developments

The OAS General Standards and the statutes of the Inter-

American Agency for Cooperati on and Development,

defi nes that the purpose of FEMCIDI is to contribute to the

fi nancing of nati onal and multi lateral cooperati on programs,

projects, and acti viti es carried out under the Strategic Plan

for Partnership for Development. FEMCIDI is fi nanced

through voluntary contributi ons from the member states

and other assets; the program-budget of the Organizati on

is approved each year by the General Assembly.

The Executi ve Secretariat has modifi ed the formats

for project presentati on to follow the results-based

management model and will provide support to the

insti tuti ons in preparing their projects according to these

standards. Support will include revision of the projects by

external project design, monitoring and evaluati on experts,

as well as travel by SEDI staff to some of the member states.

Pledges and Payments

Member states have been diligent in meeti ng the new July

31st deadline for voluntary pledges. Major pledges have

been from Brazil, Mexico, Chile and Colombia.

At year-end, pledges were received from twenty fi ve

member states totaling USD 1,807,811 representi ng an

increase of 27.59% when compared to USD 1,416,920

received during 2010. This increase is mainly due to

ti ming of receipts, as the United States pledge of USD 1.2

million, traditi onally received in December, was received in

February 2011.

FEMCIDI Executi on

FEMCIDI 2009 programming cycle was approved and the

implementati on of project acti viti es commenced on May 1,

2010. The Fund is moving in the directi on of accomplishing

one of its goals of improving the executi on of projects.

Table 22011 Projects in Executi on by Sector

SectorsNumber of

ProjectsEducation 19Social Development 12Sustainable Development 18Science & Technology 10Trade 3Culture 3Democracy 5Tourism 8Integral Development 0Total 78

Table 3Member States Payments Received to FEMCIDI From January 1 to December 31, 2011(in USD)

Member state

ARGENTINA 40,072BAHAMAS, COMMONWEALTH OF THE 20,000BARBADOS 16,400BELIZE 7,800BOLIVIA 29,100CHILE 113,000COLOMBIA 10,000COSTA RICA 30,000DOMINICA, COMMONWEALTH OF 5,100DOMINICAN REPUBLIC 54,760ECUADOR 16,780EL SALVADOR 32,100GRENADA 6,000GUATEMALA 25,199GUYANA 5,100HAITI 2,500JAMAICA 10,000MEXICO 25,000NICARAGUA 18,000PANAMA 39,600PERU 55,000SAINT KITTS AND NEVIS 5,100SURINAME 10,000TRINIDAD AND TOBAGO 31,200UNITED STATES 1,200,000

1,807,811

36


Due to the restructuring of the FEMCIDI mechanism, the Fund’s 2009 programming cycle was offi cially extended

through December 31, 2011. The executi on of FEMCIDI projects has dominated in the sectors of Educati on, Science

and Technology, Sustainable Development, and Social Development over the past fi ve years as shown in Figure 7.

This trend indicates that these are the sectors where member states contribute the most, as they have been

deemed crucial to eliminati ng poverty.

As defi ned by the General Standards that Govern the Operati ons of the General Secretariat, “Specifi c Funds are

made up of special contributi ons, including those received without purposes and limitati ons specifi ed by the donor,

from member states and permanent observer states of the Organizati on and from other member states of the

United Nati ons, as well as from individuals or public or private insti tuti ons, whether nati onal or internati onal for

the executi on and or strengthening of development cooperati on acti viti es or programs of the General Secretariat

and other organs and enti ti es of the Organizati on in accordance with agreements and contracts entered into by the

General Secretariat in exercise of the powers conferred under the Charter.”

Secti on II - MD&A

Figure 7FEMCIDI Executi on by SectorFrom January 1 to December 31(in thousands USD)

1,020.2

1,262.5

1,759.0

1,456.1

529.7

982.2

648.5360.0

1,059.6

514.5

760.0

988.01,166.0

960.8

311.1447.1

789.8639.9

838.4

215.5

2,876.52,820.5

2,563.8

1,833.5

765.4

2007 2008 2009 2010 2011

Education Sustainable Development Science / Technology

Social Development Others

37


Contributi ons to Specifi c Funds

Cash contributi ons to Specifi c Funds amounted to USD 60.71 million in 2011 (Figure 8) compared to USD 68.62

million in 2010, decreasing by USD 7.9 million, or 11.5%.

The three major contributors during 2011 (Table 4) conti nued to be the United States with USD 21.8 million,

or 35.9% of total contributi ons, followed by Canada with USD 10.8 million, or 17.7%, and Spain with USD 6.1

million, or 10.1%. From the USD 60.7 contributi ons in 2011, 63.4% were received from member states, 25.8% from

permanent observers and 10.8% from other donors.

When compared to 2010, member states decreased their contributi ons in 2011 by 15.9%, mainly due to lower

contributi ons from Canada. Overall contributi ons from permanent observers in 2011 remained relati vely similar

to 2010 levels, with some countries such as Spain and the Netherlands increasing their contributi ons while other

European countries lowering theirs.

Contributi ons from insti tuti ons and other donors (i.e, non-member states and non-permanent observers) de-

creased by 7.4% primarily as a result of a lower contributi ons from internati onal organizati ons such as the Inter-

American Development Bank, the United Nati ons and the Internati onal Bank for Reconstructi on and Development.

_________________________

1 In February 2012, instructi ons were received from the United States to program USD 0.6 million to FEMCIDI and USD 0.2 million from Mexico. This program-ming is refl ected in 2012 fi nancial statements.2 In February 2011, instructi ons were received from the United States to program USD 1.2 million to FEMCIDI. This programming is refl ected in 2011 fi nancial statements.

Figure 8Regular Fund Budget versus Specifi c Fund Contributi onsFrom January 1 to December 31(in millions of USD)

(a) Excludes USD 5.0M for the Mexican Fund for Cooperation with Latin America & the Caribbean.

(b) Excludes USD 3.0M programmed to FEMCIDI.

85.384.4

87.590.1 90.1

60.8 60.7

68.670.168.1

2007 2008 2009 2010 2011

Regular Fund Program Budget

Specific Fund Contributions

(b)(a)

38


Table 4Top 15 Donors to Specifi c FundsFrom January 1 to December 31, 2011(in thousands of USD)

2011 Programmed Specifi c Funds

A total of USD 61.0 million in Specifi c Fund contributi ons were programmed during the fi scal year (Figure 9).

This amount includes the programming during 2011 of unprogrammed account balances available at the end of

2010. When compared

to 2010, there was a

decrease of 18.2% in

programed funds during

2011. Donors decreased

programming of funds

mainly in the following

areas:

• The Department of Ef-

fecti ve Public Manage-

ment (62D).

• The Department of Elec-

toral Cooperati on and

Observati on (62B) .

• The Department of

Sustainable Development

(72D).

Figure 9Programmed Specifi c Funds (Contributi ons and Transfers) by ProgramFrom January 1 to December 31, 2011(in thousands of USD)

Chapter 6 Secretariat forPolitical Affairs

17,55828.34%

Chapter 7 Secretariat forIntegral Development

12,10119.53%

Chapter 3 Autonomousand/or Decentralized

Entities7,968

12.86%

Chapter 4 Secretariat forLegal Affairs

2,3083.73%

Chapter 8 Secretariat forExternal Relations

1,0291.66%

Chapter 1 Office of theSecretary General

8681.40%

Chapter 2 Office of theAssistant Secretary

General835

1.35%

Chapter 10 BasicInfrastructure and

Common Costs20

0.03%Projects to Strengthen

Democracy andGovernance in Haiti

70.01%

Chapter 5 Secretariat forMultidimensional Security

19,25731.08%

This figure does not include amounts related to: unprogrammed funds for USD (2.8)M, USD (0.4)M transferred out to the ICR account corresponding tointerest earned and (1.0)M reprogramming in Chapter 9 related to Canadian and Spanish funds.

Member States Observers Others TOTAL %

United States 21,798.8 21,798.8 35.9%Canada 10,763.7 10,763.7 17.7%Spain 6,124.1 6,124.1 10.1%The Netherlands 3,504.3 3,504.3 5.8%Sweden 1,529.7 1,529.7 2.5%Brazil 1,445.6 1,445.6 2.4%Mexico 1,378.6 1,378.6 2.3%International Organization for Migration 1,330.0 1,330.0 2.2%United Nations 1,142.0 1,142.0 1.9%European Union 1,115.2 1,115.2 1.8%National Commission of Spatial Activities 1,050.0 1,050.0 1.7%Colombia 847.9 847.9 1.4%Inter. Bank Reconstruction and Development 734.3 734.3 1.2%Norway 643.1 643.1 1.1%El Salvador 555.0 555.0 0.9%Multiple Funding Sources 1,709.5 2,776.4 2,301.1 6,787.0 11.2%

TOTAL 38,499.1 15,692.8 6,557.4 60,749.3 100.0%

39


Audits of Specifi c Fund Projects

The General Secretariat is required to conduct external fi nancial audits of Specifi c Fund projects when sti pulated

in donor agreements. During 2011, seven fi nancial audits and two agreed-upon procedures engagements were

coordinated for the following programs. Some may sti ll be underway in 2012.

Chapter 3 - Autonomous and/or Decentralized Enti ti es

• Support to the IACHR’S Offi ce of the Special Rapporteur for Freedom of Expression for the period July 1, 2008

to May 30, 2011 (Sweden). The auditor’s opinion was unqualifi ed (clean opinion).

• Promoti on of the Right to Freedom of Expression in the Americas for the period March 15, 2010 to December

31, 2010 (Sweden). The auditor’s opinion was unqualifi ed (clean opinion).

• Strengthening the Right to Freedom of Expression in the Americas for the period August 01, 2010 to September

30, 2011 (European Community). A report on factual fi ndings for an expenditure verifi cati on of a European

Commission fi nanced grant contract was issued and fi nalized by the external auditors.

• Strengthening the Capacity of the Inter-American System for the Defense of Human Rights of Indigenous

Peoples in the Americas for the period January 1, 2007 to October 31, 2011 (Denmark). The auditor’s opinion

was unqualifi ed (clean opinion).

Chapter 6 - The Secretariat for Politi cal Aff airs

• Electoral Verifi cati on Mission in Colombia – Legislati ve, Presidenti al, and Presidenti al Run-Off Electi on for the

period March 15, 2010 to January 31, 2011 (Sweden). The auditor’s opinion was unqualifi ed (clean opinion).

• Mission to Support the Peace Process in Colombia for the period June 1, 2010 to May 31, 2011 (Sweden). The

auditor’s opinion was unqualifi ed (clean opinion).

• Truth Commission and Reconciliati on in Honduras for the period June 1, 2010 to November 30, 2011 (United

States, Canada, Spain, Panama and United Nati ons). The auditor’s opinion was unqualifi ed (clean opinion).

• Support to the Program on Electoral Reforms in Honduras for the period January 30, 2008 to January 23,

2009 (Sweden). During 2011, the fi nal report was revised by the auditors in response to donor’s request. The

auditor’s opinion remained unqualifi ed (clean opinion).

Chapter 7 – The Secretariat for Integral Development

• Increasing the Sustainability of the Energy Sector in the Caribbean through Improved Governance and

Management for the period November 1, 2010 to October 31, 2011 (European Community). A report on

factual fi ndings for an expenditure verifi cati on of a European Commission fi nanced grant contract was issued

and fi nalized by the external auditors.

The OAS manages various acti viti es through Service Accounts, allowing it to handle certain administrati ve functi ons

not directly related to donor agreements or Trust Funds. The Service Accounts include the Building Management

and Maintenance, Tax Equalizati on, Parking Services and Indirect Cost Recovery accounts, among others.

Secti on II - MD&A

40


Building Management and Maintenance

This account is established for the purpose of administering costs related to the mortgage, management and

maintenance of OAS buildings. The main source of income for this account comes from the 2011 Regular Fund

budget (approximately USD 5.1 million) and supplemented with rental income for offi ce space in the “F” Street

Building (GSB) charged to outside organizati ons (approximately USD 1.4 million).

Parking Services

The purpose of this account is to administer garage maintenance and parti ally subsidize transportati on costs for

eligible employees. Parking fees deducted from employees’ payroll fi nance this account which at year-end had an

ending balance of USD 0.4 million.

Tax Equalizati on

This account is established to reimburse eligible employees of the General Secretariat who are required to pay

income taxes on their OAS income. These reimbursements are sponsored by their corresponding member state

imposing said requirement. When the Tax Equalizati on account ends with a defi cit during the year, a temporary inter-

fund receivable account is recorded to cover this defi cit from the Regular Fund. At year-end, the Tax Equalizati on

account had an ending balance of USD 0.3 million.

Indirect Cost Recovery (ICR) from Specifi c Funds

On May 23, 2007, the Permanent Council approved Resoluti on CP/RES. 919 (1597/07), which amended Arti cles

78 and 80 of the General Standards to establish a clear policy for the General Secretariat regarding the recovery

of direct and indirect costs for projects funded by Specifi c Funds and Trust Funds. On May 29, 2007, the Secretary

General, through Executi ve Order 07-01 (later revised on December 20, 2007) issued organizati onal defi niti ons

of direct and indirect costs, and required indirect cost recovery percentages for grant agreements with member

states (11%) and other contributors (12%). CAAP members felt the need to diff erenti ate ICR from contributi ons

received from member states as compared to other contributors, thus approved diff erent ICR rates for each of

these groups.

The ICR policy allows the GS/OAS to recover indirect costs from Specifi c Fund acti viti es in a centralized manner.

Indirect costs are those incurred to support Specifi c Fund acti viti es that cannot be easily att ributed to those acti -

viti es. For example, indirect costs related to Specifi c Fund acti viti es include salaries of personnel in the accounti ng

or the external relati ons functi on of the GS/OAS.

ICR income declined in 2011 compared to 2010 by USD 2 million as a result of lower contributi ons to Specifi c Funds

and lower interest income. ICR infl ows totaled USD 6.7 million while ICR outf lows totaled USD 7.7 million. GS/

OAS regulati ons require funds to be available to record personnel obligati ons for the contractual period of emplo-

yment. At the end of 2011, the Fund for ICR had a cash balance of USD 1.4 million. Of that amount, the GS/OAS

obligated USD 1.3 million for expenses to be incurred in the fi rst two months of 2012 leaving a reserve balance of

USD 0.1 million at the end of 2011.

41


Internati onal Public Sector Accounti ng StandardsThe fi rm Internati onal Business and Technical Consultants (IBTCI) and staff of the Department of Financial and Ad-

ministrati ve Management Services (DFAMS) made progress in connecti on with the IPSAS implementati on project

during the fourth quarter. Outlined below are the last acti viti es worked on around the IPSAS project. The imple-

mentati on of IPSAS is a complex undertaking that requires fi nancial and human resources solely dedicated to it.

In light of the challenging fi nancial situati on it currently faces, the GS/OAS has been forced to delay further imple-

mentati on unti l such ti me that funds are identi fi ed to carry the project forward.

Update of GAP Analysis

IBTCI reviewed and updated the GS/OAS’ preliminary gap analysis between relevant OAS Budgetary and Financial

Rules and IPSAS. The updated document confi rms the need to develop a new chart of accounts and refl ects the

changes needed to close the gap between the two reporti ng methods, focusing on presentati on of and disclosures

in the fi nancial statements.

Fixed Assets

IBTCI, in conjuncti on with staff members of DFAMS, have completed a thorough analysis of the Organizati on’s

policy for fi xed assets. Draft recommendati ons on key aspects of the policy, including capitalizati on and asset

tracking thresholds, asset classes and grouping, valuati on of real estate and other artwork have been developed

and were submitt ed for management comments during the fi nal quarter of 2011. DFAMS started discussions with

the Organizati on’s external auditors regarding the presentati on of fi xed assets in the fi nancial statements and the

level of detail required for IPSAS-compliant notes to the fi nancial statements.

OASES

IBTCI, DFAMS and DOITS met to discuss the cost/benefi t and feasibility of achieving IPSAS-compliant statements

through the use of manual spreadsheets and adjustments to convert cash/budget balances to an accrual basis in

lieu of upgrades/updates to the Organizati on’s enterprise resource planning tool (OASES) that would automati cally

perform these accruals. Final report with results of this analysis is expected for the fi rst quarter of 2012.

Positi on Control The Department of Human Resources (DHR) conti nued making signifi cant progress related to the Positi on Control

System (PCS) and the Standardized Job Descripti ons and Titles (SJDs and SJTs, respecti vely).

In June of 2011, DHR, in conjuncti on with the Department of Informati on and Technology Services (DOITS),

implemented the fi rst phase of the Positi on Control System (PCS) in the HR module of the OAS Enterprise System

(OASES) which allows, among others, the creati on of positi ons with names and codes in accordance with United

Nati ons (UN) standards. The PCS provides a more eff ecti ve management tool to administer the GS/OAS positi ons

by having: (i) positi ons planned, updated and budgeted in OASES, (ii) bett er workforce planning, (iii) ensure equal

compensati on, (iv) more accurate job classifi cati ons, (v) clear policies for job ti tles according to level and functi ons,

(vi) organizati onal charts updated and validated by Directors and (vii) organizati onal structure updated in OASES.

As a second phase of the PCS, and following United Nati ons Classifi cati on System standards and human resources

42


practi ces of other IO’s, the DHR conti nued working in the development of Standardized Job Descripti ons (SJD’s)

and Titles (SJT’s) for all positi ons in the GS/OAS. This initi ati ve would: (i) ensure compati bility of grades/functi ons,

(ii) ti e job descripti ons to main functi ons of the positi on, and, (iii) ensure equal pay for equal jobs, under equal

conditi ons. In this regard, the DHR conti nued working with the Areas of the Organizati on in the development

and validati on of a proposal of SJD’s and SJT’s for all the positi ons in the GS/OAS. Some of the areas that already

parti cipated in this initi ati ve are the Secretariat for Politi cal Aff airs (SPA), the Offi ce of Procurement Services (OPS),

the Department of Financial and Administrati ve Management Services (DFAMS) and the DHR.

Additi onally, as part of the working plan developed by the DHR to expedite and complete the pending competi ti on

processes, the DHR prepared standardized vacancy announcements for the competi ti ons that were published

during 2011 and will conti nue working to develop vacancy announcements for the rest of the pending groups.

Moreover, during 2011 the DHR in conjuncti on with DOITS was developing a database where all electronic SJD’s

will be stored. This database will be linked to the Positi on Control System (PCS) when implemented.

Code of Ethics

The Code of Ethics establishes the values and principles that will guide the conduct and behavior of the staff of the

General Secretariat, based on commitment and accountability. To ensure that the personnel’s work refl ects the

values and ethics of the Organizati on, the DRH prepared and presented to CAAP on April 5, 2011 a draft proposal

of the Code of Ethics based on current GS/OAS regulati ons for its considerati on. Aft er DHR presentati on to CAAP,

the Department of Legal Services (DLS) reviewed, updated and will present a preliminary revised version of the

draft Code of Ethics of the General Secretariat to CAAP on the fi rst quarter of 2012.

Results Based Contracti ng System (RBCS)

During 2011 the DHR, in conjuncti on with DOITS, started to develop the Results Based Contracti ng System (RBCS),

an automated system for processing natural Performance Contracts (CPR). The objecti ve of this new automated

system is to streamline the processing and approval of natural CPR’s. Among the benefi ts of the RBCS we can

highlight: (i) Creates an accurate database of consultants, (ii) Automated purchase order creati on, (iii) Self-service

consultant profi le, (iv) Eliminates manual processing of consultant documentati on, and (v) Paperless approach

through electronic signature of consultant applicati on form and confl ict of interest form.

Taleo

In a conti nued eff ort to improve and streamline recruitment and selecti on processes the DHR conducted a

benchmarking with sister organizati ons on their selecti on practi ces as well as e-recruitment tools and, as a result,

selected Taleo, an electronic recruitment and selecti on tool to automate and streamline the recruitment process

and to pre-select candidates based on minimum requirements for each post, as the most suitable soluti on. This

e-recruitment tool would allow candidates to apply electronically and would automati cally screen qualifi ed

applicants facilitati ng a less ti me-consuming evaluati on and selecti on process. Additi onally, the organizati on would

benefi t from an electronic and easy-to-access database with potenti al internal and external candidates. The DHR

developed a working plan for the implementati on of Taleo which started in July 2011 and it is expected to be

launched in the second quarter of 2012.

43


Expense Reporti ng and Travel

The General Secretariat determined late in 2011 that the implementati on of Cliqbook would not be compati ble

with OAS travel patt erns and began to explore internal soluti ons for registering travel and expense claims (TEC).

DOITS is designing a TEC process and testi ng of this will occur in the second half of 2012.

With respect to travel generally, OPS initi ated an RFP process for its travel management company, the winner of

which will have to show the ability to provide services throughout the member states, either directly or through an

affi liate. In this way, OPS anti cipates capturing currently lost travel “spend” to recover additi onal rebates.

Fixed Assets

The Offi ce of General Services (OGS) began the inventory process at headquarters on February 2011 and fi nished

by October 2011. Simultaneously, OGS began updati ng inventories for the Nati onal Offi ces on September 2011.

A new system was implemented for Headquarters, which consisted in the use of automated scanners as well as a

soft ware program developed to interact and update the current Fixed Assets Inventory System (OFA).

For the Nati onal Offi ces, OGS eff orts included providing each offi ce with the current inventory list recorded in OFA,

the necessary forms to report new assets and remove old ones and request corresponding updates. The process

was initi ally done in excel format via e-mail.

Towards the end of 2011, a share point management program denominated NOCS was implemented by DOITS

in coordinati on with the Coordinati ng Offi ce for the Offi ces and Units of the General Secretariat in the member

states. This program allow OGS to upload the informati on pertaining to the Inventory for each Nati onal Offi ce

making it available for them to see, work on and/or provide feedback. The live messenger program, “Spark” was

also implemented for more effi cient communicati on.

At the end of 2011, OGS obtained the Att estati on of Fixed Assets Inventory for most of the member states and OGS

conti nues working with the Nati onal Offi ces to update the records in the system.

During 2011, OGS was working in cooperati on with the Offi ce of Procurement and the Coordinati ng Offi ce for

the Offi ces and Units of the General Secretariat in the member states to implement a system that would allow

OGS to obtain the Purchase Orders regarding all acquisiti ons by the Nati onal Offi ces as they are approved. This

would proacti vely contribute to maintaining the inventories updated by having the informati on on assets from

headquarters, before it is reported by the Nati onal Offi ce. It will allow OGS a second source of informati on on the

assets purchased for the Nati onal Offi ces.

44


The OAS General Secretariat’s Department of Human Development, Educati on and Culture (DHDEC) completed

successfully the process of awarding new academic scholarships corresponding to the 2012/2013 cycle. A total of

54 new scholarships were awarded with an esti mated cost of USD 2.17 million over three fi scal years (2012-2014).

Additi onally, of the 120 selected awardees from the prior 2011/2012 cycle, 106 signed contracts (96 Graduates

plus 10 Undergraduates) and 14 declined the scholarship without being replaced. The distributi on of costs by type

of scholarship granted was 27% for self-placed, and 73% for OAS-placed, well above the 2/3 minimum for OAS-

placed scholarships set by the member states. Financing of the cost of the program is normally spread out over

three fi scal years, which matches the standard period to complete two academic years covered by the OAS

scholarship program. Students selected during the 2012/2013 cycle are scheduled to start their programs between

January 2012 and March 2013. The selecti on took place under the guidelines established by the Scholarship

Manual of Procedures approved by member states through General Assembly Resoluti on AG/RES. 2353 (XXXVII-

0/07) of June 2007.

DHDEC conti nues its eff orts to expand opportuniti es for students who are awarded academic scholarships through

partnerships with universiti es throughout the hemisphere and direct placement of our scholars. As of December

2011 the DHDEC had 141 universiti es in the OAS consorti um spread over 19 countries. Agreements with these

universiti es produce millions of dollars in savings through tuiti on waivers and reducti ons and other benefi ts.

Likewise, direct placement of our scholars by DHDEC personnel, which otherwise would have been outsourced

and paid to third party organizati ons, is producing savings in placement fees.

The combined programs of Professional Development Scholarships (PDSP) and the virtual courses off ered by the

Educati onal Portal of the Americas (EPA), benefi ted more than 2,210 (615 PDSP + 1,595 EPA) citi zens of OAS member

states in 2011 (plus an additi onal 179 for which the Portal provides academic oversight for UNDP). Additi onally,

the EPA partnered with other OAS departments and outside agencies and organizati ons to jointly develop courses,

support virtual learning communiti es, and present awareness programs on technology and innovati on in educati on

to several member states.

In 2010, member states approved a new initi ati ve, “Partnership for Educati on and Training Programs” or PAEC by

its acronym in Spanish. This program represents an additi onal mechanism to leverage funding from partnering

insti tuti ons to further higher educati on in the hemisphere. OAS funding in the amount of USD 250,000 for

2011 was allocated from the regular Academic Scholarship Program to work with member state and observer

governments and insti tuti ons to provide scholarships for OAS member state citi zens to obtain degrees in recognized

and accredited universiti es and insti tuti ons. Most of these were for Masters degrees or post-graduate certi fi cate

programs. This was in additi on to the partnerships DHDEC/OAS developed where the OAS made no monetary

contributi on.

DHDEC/OAS conti nues to work with its network of regional partners for the advancement of ICT-supported

educati on which has provided the OAS with a greater presence in the region in the area of knowledge-sharing and

access to quality higher educati on in innovati on in Educati on.

45


The Academic and Professional Development Scholarship Program has been systemati cally aff ected by budget

reducti ons over the past fi ve years. It conti nues to be aff ected to date. Due to this fi nancial reality, DHDEC awarded

only 54 academic scholarships for the 2012-2013 academic cycle, and will award less then 54 scholarships for

the 2013-2014 academic cycle. Eventually, these reducti ons will make this program ineff ecti ve and ineffi cient.

Furthermore, budget reducti ons for future budgetary years have the potenti al to cause a budgetary insuffi ciency

as future fi scal years resources are committ ed by scholarships granted in previous fi scal years. However, DHDEC

has been working on partnership strategies to propose to countermand this trend of decreased funding which

would permit the OAS to conti nue its mission to provide access to quality, aff ordable higher educati on programs

to the citi zens of the hemisphere to help with their countries’ development.

46



47

The General Assembly approved the administrati on of the funds under its purview, to the General Secretariat

and the Executi ve Secretariat for Integral Development (SEDI), and granted autonomy to certain organizati ons,

agencies and/or enti ti es.

During the years 2011 and 2010, the administrati on of the OAS enti ti es contained in this report was divided as

follows: the General Secretariat was responsible for fi nancial administrati on of the Regular Fund, Specifi c Fund

projects and service funds. The SEDI was responsible for the fi nancial administrati on of the Special Multi lateral of

the Inter-American Council Fund for Integral Development (FEMCIDI) funds. The Leo S. Rowe Pan American Fund

was under the administrati ve responsibility of SEDI and its treasury was under the General Secretariat. The Inter-

American Defense Board received contributi ons from the OAS but operated administrati vely as an autonomous

enti ty. The Reti rement and Pension Fund conducts a separate independent audit which is included in this publicati on

under Secti on IV.

According to the separati on of administrati ve responsibility menti oned above, the annual audit book for year 2011

is divided into four secti ons: Secti on I relates to the comments and recommendati ons by the Board of External

Auditors to improve operati ng procedures and internal controls; Secti on II incorporates the fi nancial statements

of the funds administered by the General Secretariat; Secti on III incorporates the fi nancial statements of enti ti es

RESPONSIBILITY FOR FINANCIAL STATEMENTS

48

GS/OAS - ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010Secti on II - Resp. for Financial Statements

related to the OAS that are administrati vely autonomous; and Secti on IV refl ects the fi nancial statements of the

Reti rement and Pension Fund.

As refl ected in Secti on II, the General Secretariat has prepared and is responsible for the integrity of the fi nancial

data included in the accompanying fi nancial statements. The combining statements for the Regular Fund, FEMCIDI,

Specifi c Funds and Service Funds have been prepared in conformity with accounti ng practi ces prescribed by the

Budgetary and Financial Rules of the Organizati on, which include the fi nancially oriented General Standards that

Govern the Operati ons of the General Secretariat and other provisions approved by the General Assembly. The

accounti ng practi ces followed by the General Secretariat for these statements diff er in certain respects from

accounti ng principles generally accepted in the United States of America customarily applied in the presentati on

of fi nancial statements. A descripti on of the signifi cant diff erences with these principles is set forth in Note 2 to

the combining fi nancial statements.

The General Secretariat maintains an accounti ng system and related controls to provide reasonable assurance that

fi nancial records are reliable for preparing fi nancial statements. The accounti ng system includes internal controls

to provide assurance that proper procedures and methods of operati ons are used to implement plans, policies and

directi ves of the General Secretariat.

In additi on, the Board of External Auditors, consisti ng of three members elected by the General Assembly, is

authorized to audit all accounts, funds, and operati ons of the Organizati on. The Board of External Auditors has

approved the engagement of the services of the independent accounti ng fi rm Ernst & Young, LLP to audit the

fi nancial statements. Ernst & Young, LLP auditi ng procedures include a review of internal controls and selected

49

GS/OAS - ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010 Secti on II - Chapter 4

tests of transacti ons and records. These auditi ng procedures are intended to provide a reasonable level of

assurance that the fi nancial statements are fairly stated in all material respects. The Board periodically meets

with the independent auditors, offi cials of the General Secretariat, and internal auditors to review and evaluate

accounti ng, auditi ng and fi nancial reporti ng acti viti es and responsibiliti es. The Board of External Auditors, the

independent auditors, as well as the internal auditors, have unlimited access to all records maintained by the

General Secretariat. For the Regular, FEMCIDI, Specifi c and Service Funds, the Leo S. Rowe Pan American Fund,

Trust for the Americas, Rowe Memorial Benefi t Fund, and the OAS Medical Benefi ts Fund, the General Secretariat

acts as Treasurer and in that capacity has prepared those fi nancial statements, and is responsible for the integrity

of the data contained therein.

50



51

53 REPORT OF INDEPENDENT AUDITORS

55 COMBINING FINANCIAL STATEMENTS55 Exhibit 1 Combining Statement of Assets, Liabiliti es and Fund Balance

56 Exhibit 2 Combining Statement of Changes in Fund Balance

57 NOTES TO COMBINING FINANCIAL STATEMENTS57 Organizati on and Combining Financial Statements

59 Accounti ng Principles

61 Use of Esti mates

61 Foreign Currencies

62 Equity in OAS Treasury Fund

62 Regular Fund Balance

63 Fixed Assets

63 Accountable Advances

64 Contributi ons to Specifi c Funds

64 Tax Reimbursements

64 Demand Notes Payable

66 Leases

66 Reti rement Plans

67 Interfund Scholarships Loans

67 Employee Benefi ts

67 Post Employment Health Care and Life Insurance Benefi ts

68 Conti ngencies

68 Fellowships

68 Grants

69 SCHEDULES TO COMBINING FINANCIAL STATEMENTS69 Schedule 1 Regular Fund—Statement of Quota Assessments, Collecti ons and Balances

70 Schedule 2 FEMCIDI—Statement of Pledges, Payments and Balances

71 Schedule 3 Regular Fund—Summary of Appropriati ons

71 Schedule 4 Regular Fund—Summary of Dispositi on of Appropriati ons

72 Schedule 5 FEMCIDI—Summary of Appropriati ons

72 Schedule 6 FEMCIDI—Summary of Dispositi on of Appropriati ons

73 Schedule 7A Specifi c Funds—Summary by Subprogram

75 Schedule 7B Specifi c Funds—Detail by Subprogram

103 Schedule 8 Service and Revolving Funds— Statements of Changes in Fund Balances

CHAPTER 4

REGULAR, FEMCIDI, SPECIFIC AND SERVICE FUNDS OF THE OAS

52



Secti on II - Chapter 4

53


Ernst & Young LLP 1101 New York Ave, N.W. Washington DC 20005-4213

Tel: 202 327–6000 www.ey.com

REPORT OF INDEPENDENT AUDITORS The Board of External Auditors Organization of American States We have audited the accompanying combining statement of assets, liabilities and fund balance of the Organization of American States (the Organization) Regular Fund, FEMCIDI, Specific Funds and Service Funds as of December 31, 2011 and the related combining statement of changes in fund balance for the year then ended. These financial statements are the responsibility of the Organization's management. Our responsibility is to express an opinion on these financial statements based on our audit. The prior year summarized comparative information has been derived from the Organization’s 2010 financial statements and, in our report dated April 27, 2011, we expressed an unqualified opinion on those financial statements. We conducted our audit in accordance with auditing standards generally accepted in the United States 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. We were not engaged to perform an audit of the Organization’s internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Organization’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 accounting principles used and significant estimates made by management, and 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 financially-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. In our opinion, the financial statements referred to above present fairly, in all material respects, the assets, liabilities and fund balance of the Organization as of December 31, 2011, and the changes in its fund balance for the year then ended on the basis of accounting described in Note 2. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying information in the Supplementary Schedule 1 through 8 is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.

April 25, 2012

54

GS/OAS - ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010Secti on II - Chapter 4


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56


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57

The Charter of the Organizati on of American States (OAS) was signed in Bogota in 1948 and amended by the Proto-

col 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, the OAS was created as an internati onal organizati on to

achieve an order of peace and justi ce, to promote solidarity, to strengthen collaborati on, and to defend the mem-

ber states’ sovereignty, territorial integrity, and independence. The OAS is a regional agency, within the United

Nati ons. The OAS accomplishes its purposes by means of a) the General Assembly, b) the Meeti ng of Consultati on

of Ministers of Foreign Aff airs, c) the Councils, d) the Inter-American Juridical Committ ee, 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 limitati ons and

restricti ons placed on the use of resources available to OAS, the accounts of OAS are maintained in accordance with

fund accounti ng principles. Separate accounts are maintained for each fund. The combining fi nancial statements

of the OAS include the fi nancial statements of the Regular Operati ng Fund, the Special Multi lateral Fund of the

Inter-American Council for Integral Development (FEMCIDI), Specifi c Funds, and Service Funds.

The fi nancial positi on and changes in fund balance of the Regular Fund, FEMCIDI, Specifi c Funds and Service Funds

are refl ected in Exhibits 1 and 2 on a combining basis and all interfund acti vity has been eliminated. Combined

statement totals for 2011, including the footnotes, are presented for comparati ve purposes.

In the accompanying combining fi nancial statements, the funds administered by the General Secretariat are

grouped in the following categories, according to their source of fi nancing and purpose:

A. General and Operati ng Subfunds

Regular Fund

The Regular Fund is fi nanced primarily by the assessment of quotas to the member states and contributi ons 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 administrati ve services to the programs. In additi on to the General Secretariat, the

following organs, specialized organizati ons, agencies and enti ti es are fi nanced wholly or in part through budgetary

appropriati ons of the Regular Fund and are included in the fi nancial statements of the Regular Fund:

• General Assembly

• Permanent Council of the OAS

• Inter-American Commission on Human Rights

• Inter-American Court on Human Rights

• Inter-American Commission of Women

NOTES TO COMBINING FINANCIAL STATEMENTS

58


• Inter-American Juridical Committ ee

• Inter-American Children’s Insti tute

• Inter-American Commission for Drug Abuse Control

• Inter-American Telecommunicati ons Commission

• Inter-American Defense Board

• Executi ve Secretariat for Integral Development

• Pan American Development Foundati on

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

FEMCIDI is fi nanced mainly by voluntary contributi ons of the member states to support the programs adopted by

the Council and approved by the General Assembly. FEMCIDI fi nances the multi lateral and nati onal cooperati on

programs, projects and acti viti es of the Inter-American Council for Integral Development (CIDI). FEMCIDI consists

of the Integral Development account and the following Sectoral accounts:

• Economic Diversifi cati on and Integrati on, Trade Liberalizati on and Market Access

• Social Development and Creati on of Producti ve Employment

• Educati on

• Culture

• Scienti fi c Development, and Exchange and Transfer of Technology

• Strengthening of Democrati c Insti tuti ons

• Sustainable Development and Environment

• Sustainable Development of Tourism

Specifi c Funds

The Specifi c Funds are fi nanced by grants or bequests for acti viti es specifi ed by the donor, and any other

contributi ons by nati onal or internati onal, public or private enti ti es, for carrying out or strengthening specifi c

acti viti es or programs of the General Secretariat. These funds have been segregated for specifi c purposes and their

use is restricted through designati on by the General Assembly, the General Secretariat and/or the donor.

Service Funds

The OAS manages several acti viti es identi fi ed as Service Funds, which allows the OAS to handle certain administrati ve

acti viti es not directly related to donor agreements or Trust Funds. Since 2005, OAS has segregated these funds

from the Specifi c Funds’ fi nancial statements to refl ect the impact of those Funds.

Other Enti ti es and Specialized Organizati ons

The assets and liabiliti es as of December 31, 2011 and 2010, and the related income and expenses for the years

59


then ended of the following organizati ons, which are subject to separate budgetary control and fi nancial reporti ng,

are not included within the accompanying fi nancial statements of OAS (Exhibits 1 and 2):

• Inter-American Indian Insti tute

• Inter-American Insti tute for Cooperati on on Agriculture *

• Inter-American Library Simon Bolivar *

• Leo S. Rowe Pan American Fund *

• Rowe Memorial Benefi t Fund *

• OAS Medical Benefi ts Trust *

• Inter-American Defense Board *

• Pan American Development Foundati on *

• Pan American Health Organizati on

• Reti rement and Pension Fund* Recipients of cash and/or in kind contributions or administrative services from the Regular Fund.

B. Other Subfunds

The Regular Fund is divided into two subfunds: Operati ng Subfund and the Reserve Subfund.

Operati ng Subfund

In accordance with the Regular Fund Program-Budget, all income of the Regular Fund is credited to, and all

obligati ons and expenditures are charged to the Operati ng Subfund, except for those amounts allocated to the

Reserve Subfund or Supplementary Appropriati ons.

Reserve Subfund

The purpose of the Reserve Subfund is to ensure the regular and conti nuous fi nancial functi oning of the General

Secretariat. At the end of the fi scal year the amounts remaining in the Operati ng Subfund become part of the

Reserve Subfund. 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, 2011 and 2010, the total fund balance was insuffi cient to provide 30 percent to this

balance.

The accompanying combining fi nancial statements have been prepared in accordance with the Budgetary

and Financial Rules of the OAS (Rules). The Rules provide the basis for the accounti ng principles applied in

the preparati on of the combining fi nancial statements. The Rules were adopted to meet budgetary and other

requirements of OAS, and as such result in accounti ng principles and fi nancial statement display and disclosures

which vary in certain material respects from those prescribed under accounti ng principles generally accepted in


60


the United States of America. OAS has not quanti fi ed the impact of these diff erences on the fi nancial statements.

The signifi cant deviati ons are listed as follows and in various other notes.

A. The General Secretariat deems impracti cal to evaluate the collectability of assessed but uncollected quotas;

therefore, quotas and pledges are included in the fi nancial statements of the various funds only to the extent

collected. Contributi ons from member states and from other interested parti es for specifi c purposes are

similarly recorded at the ti me of collecti on.

B. Unliquidated obligati ons in certain funds include amounts related to commitments to disburse monies for the

procurement of goods or services in future periods. Such amounts represent liabiliti es to third parti es at the

end of the respecti ve periods and are anti cipated to be expended in the subsequent year in the completi on

of a parti cular program or acti vity. Unliquidated obligati ons in the Regular Fund are de-obligated upon the

expirati on of the related appropriati on. Those de-obligated obligati ons are recorded as other income in the

accompanying fi nancial statements.

C. OAS provides certain benefi ts to its employees that accrue to them during periods of employment and are

payable at various ti mes during employment or upon separati on, whether voluntary or involuntary. Costs for

such employee benefi ts are recorded upon payment rather than as such benefi ts accrue. For more informati on

on cost details see Note 15.

D. The General Assembly of the OAS adopts a consolidated program budget which includes the budgets for

the Regular Fund. In the combining budget, the amounts appropriated for substanti ally all approved career

personnel costs are included in the Regular Fund’s budget. In additi on, certain other administrati ve costs

benefi ti ng all funds are included in the budget of the Regular Fund. In lieu of allocati ng these costs to various

funds on a services-rendered basis, the General Assembly has provided that the other funds pay a contributi on

to the Regular Fund for administrati ve and technical support. The amount of the contributi on may not bear a

direct relati onship to the actual cost of the services provided to those funds during the period.

E. The Statements of Assets, Liabiliti es and Fund Balance of the Regular Fund include certain amounts to be

charged against future appropriati ons. These expenditures are deferred as there is no approved budgetary

fi nancing. This deferral does not relate to the period in which the benefi ts accrue.

F. The Statements of Assets, Liabiliti es and Fund Balance of the Regular Fund do not account for unexpended

advances issued in the performance of certain OAS programs as they are recorded as expenses (Note 8).

G. Contributi ons from member states and other interested parti es in the form of use of faciliti es and services

are received for certain acti viti es administered by the General Secretariat. No amounts are recorded in the

accompanying combining fi nancial statements relati ng to the use of such faciliti es or services in as much as the

General Secretariat currently does not have an objecti ve procedure to value these amounts.

61


H. A cash fl ow statement is not provided and certain other provisions pertaining to accounti ng principles

generally accepted in the United States of America related to fi nancial statement display are not applied. In

additi on, unrealized gains / (losses) on investments are not included in income, and investments are recorded

at historical cost, not at fair value.

I. OAS has created revolving accounts (Service Funds) according to its rules for the allocati on of common costs

among the various OAS funds and enti ti es and other administrati ve acti viti es that are not necessarily donor

related. The major purpose of Service Funds is the identi fi cati on of costs that should be allocated to various

GS/OAS dependencies or to manage administrati ve acti viti es. Those GS/OAS enti ti es to which the costs are

allocated recognize the amount as expenditures and a reducti on in cash, and the service funds recognize the

related income and the expenditures to third party vendors.

J. FEMCIDI pledges received in a fi scal year are expended in the next approved executi on cycle. Revenue is

recognized in the year it is received and credited to the FEMCIDI Sectoral accounts as instructed by the

contributi ng countries unti l project executi on the following fi scal year. This policy refl ects the provisions of the

FEMCIDI statutes.

K. GS/OAS does not account for the interest rate swap agreement under Financial Accounti ng Standards Board

Accounti ng Standards Codifi cati on 815 (FASB ASC 815), “Derivati ves and Hedging”.

The preparati on of combining fi nancial statements in accordance with the Rules requires management to make

esti mates and assumpti ons that aff ect the reported amounts of assets and liabiliti es, disclosure of conti ngent

assets and liabiliti es as of the date of the fi nancial statements and the reported amounts of income and expenses

during the reporti ng period. Actual results could diff er from those esti mates.

Certain income and expense transacti ons during 2011 and 2010 were in currencies other than the U.S. dollar.

These transacti ons have been translated into U.S. dollar equivalents at rates of exchange in eff ect at the ti me of

the transacti ons. Foreign currency assets included in the accompanying combining fi nancial statements, consisti ng

principally of cash and ti me deposits amounti ng to approximately USD 448,402 and USD 208,444 as of December

31, 2011 and 2010, respecti vely, have been translated into the U.S. dollar at the applicable exchange rates at

December 31. Certain currencies are restricted as to converti bility and, therefore, must be uti lized in foreign local

currency for OAS acti viti es.

62


All U.S. dollars available for use

in carrying out the acti viti es of

the various funds of the OAS are

consolidated in the OAS Treasury

Fund. Each fund administered by the

General Secretariat maintains equity

to the extent of its cash balance

retained therein. The General

Secretariat administers the OAS

Treasury Fund, and amounts not

immediately required for operati ons

are invested. Income earned by the

OAS Treasury Fund is added to the

equity of each fund in proporti on to

its balance. The compositi on of the

OAS Treasury Fund as of December

31 is shown in Table 1.

As of December 31, 2011 (See Table 2) the Regular Fund Balance presented a defi cit of USD 2.9 million. The Restricted Balance shown in previous years of the amount remaining from the 2006 USD 1.8 million appropriati on restricted to cover fellowships was fully used during 2011.

Table 2Regular Fund Roll Forward Fund Balance Accounts(in thousands of USD)

UnappropriatedBalance as of12/31/2010 21 25 32,016

Net decreaseduring period (2,959) (25) (971)

Net increase infixed assets

Balance as of12/31/2011

(2,938) 31,045

OperatingSubfund

Restricted forFixed Assets

Reserve Subfund

Appropriated


Table 1OAS Treasury FundAs of December 31(in USD)

2011 2010

Demand and Time Deposits, net of USD 142,640 and USD664,822 representing checks not presented for payment asof December 31, 2011 and 2010 respectively

97,999,487 118,096,107

Accrued Interest Receivable 285 982

Accrued Fees Payables (42,276)

Scheduled Disbursements (1,255,671) (283,153)

Local Currency at National Offices 448,402 208,44497,192,502 117,980,104

Less Equity of Trust Funds 2,126,051 3,522,904

Add Petty Cash 9,450 11,300

95,075,902 114,468,500

63


The General Secretariat follows the practi ce of charging to the current fi scal period operati ons / appropriati ons

the amount disbursed in improving the real property owned and acquiring equipment, and works of art and

subsequently capitalizing such acquisiti ons in a separate Fixed Assets Fund. This practi ce allows the GS/OAS to

conti nue to refl ect those expenditures for fi xed assets against the amounts appropriated for such purposes while,

at the same ti me, presenti ng them as capitalized assets on the Statement of Assets, Liabiliti es and Fund Balance.

Only those assets under direct control of the General Secretariat at its headquarters, its offi ces in the member

states and certain assets within the missions are included in the fi nancial statements. Fixed assets are recorded at

cost and depreciated on a straight line basis over their esti mated useful lives. The compositi on of fi xed assets as of

December 31 is shown in Table 3. The historical cost of fi xed assets equaled USD 93.1 million, net of accumulated

depreciati on of USD 40.2 million resulti ng in a total book value of USD 52.9 million. During 2011, fi xed assets

acquired in 2011 and prior years were capitalized. The acquisiti on cost of these assets amounted to USD 1,401,089.

Reti rements of fi xed assets were also recorded during 2011 amounti ng to USD 1,080,161.

In the performance of various acti viti es, the administrators of the various funds may deem it necessary to advance

funds for conducti ng a program or a specifi c event prior to the actual incurrence of expenses, such as acti viti es in

remote locati ons. In the opinion of the administrators of the funds, such acti on is necessary to assure the ti mely

performance of such acti viti es. Recipients of advances are required to submit an accounti ng or suitable supporti ng

documentati on for the resulti ng expenditures in a form deemed adequate by the administrators of the funds and

by the Department of Financial and Administrati ve Management Services. Advances of this nature are recorded as

expenditures in the period in which funds are advanced.

Table 3Compositi on of Fixed AssetsAs of December 31(in USD)

AssetDepreciationBasis 2011 2010

Land N/A 5,491,305 5,491,305Buildings 50 years 64,401,685 64,189,770Vehicles 5 years 3,996,288 3,987,497Furniture 10 years 3,496,786 3,725,862Technical Machinery & Equipment 5 years 12,699,897 12,288,439Works of Art N/A 2,968,624 2,961,073Collections N/A 1,350 1,350

93,055,935 92,645,296Less: accumulated depreciation (40,181,584) (38,339,566)Net Book Value as of December 31 52,874,351 54,305,730

64


Contributi ons by donor to Specifi c

Funds during the year ended December

31, 2011, as refl ected in Exhibit 2 of

the accompanying combining fi nancial

statements, are shown in Table 4.

Tax reimbursements represent amounts

paid to certain employees of the GS/OAS

for income taxes paid to their respecti ve

member state. The GS/OAS is responsible

for reimbursement of income taxes

to qualifi ed individuals. At the same

ti me, the member states which impose

said requirement, are responsible for

reimbursement to the GS/OAS for the

amount disbursed to the employee. The

Regular Fund is someti mes required to

reimburse taxes to staff members prior

to receipt of payment by the member

states.

Demand Notes Payable were incurred

solely by the Regular Fund under the

terms and conditi ons presented in Table

5 on the following page. On October

24th, 2001, GS/OAS issued Twenty-

Five million dollars (USD 25,000,000) in

the aggregate principal amount of the

General Secretariat of the Organizati on

of American States.

Table 4Contributi ons to Specifi c Funds From January 1 to December 31, 2011(in USD)

Member States:Argentina 447,963

Bahamas, Commonwealth of 25,500

Barbados 44,000

Belize 5,000

Bolivia 120,000

Brazil 1,445,557

Canada 10,763,716

Chile 132,000

Colombia 847,884

Costa Rica 26,473

Dominica, Commonwealth of 14,389

Dominican Republic 29,985

Ecuador 23,180

El Salvador 554,991

Guyana 2,227

Mexico 1,378,568

Nicaragua 8,629

Panama 419,799

Paraguay 99,899

Peru 24,840

St. Lucia 20,981

Suriname 75,996

Trinidad and Tobago 181,306

United States 21,798,760

Uruguay 7,500

Total Member States 38,499,141 63%

Permanent Observers:

Azerbaijan 20,000

China 180,000

Denmark 258,878

European Union 1,115,156

Finland 430,470

France 430,858

Germany 406,464

Greece 40,000

Ireland 140,225

Italy 222,422

Korea 260,000

Luxembourg 49,989

Monaco 6,545

Norway 643,056Portugal 5,000Qatar 10,000

Republic of Serbia 20,000

Slovenia 9,704

Spain 6,124,050

Sweden 1,529,705Switzerland 205,921

The Netherlands 3,504,328

Turkey 75,000

United Kingdom 4,985

Total Permanent Observers 15,692,757 26%

Institutions and Others:I A Development Bank 41,186

Intl. Bank for Reconstruction and Development 734,326

Intl. Institute for Democracy & Electoral Assistance 214,941

Intl. Org. for Migration 1,330,000

National Commission of Espatial Activities 1,049,960

Swedish NGO for Human Rights 134,360

The Conference Board of Canada 329,357

United Nations 1,142,002

Multiple Funding Sources 1,581,302Total Institutions and Others 6,557,434 11%

Grand Total 60,749,332 100%

65


Demand Notes, Series A (Demand notes), used the

proceeds to pay off an existi ng mortgage, pay fi nancing

fees and fi nance the cost of improvements to the General

Secretariat Building (GSB) located at 1889 F Street N.W.

Washington, DC.

The Demand notes will mature on March 1, 2033. In sup-

port of the Demand notes, Bank of America N.A. pro-

vided GS/OAS with a lett er of credit which will expire on

November 1, 2015. Although the Demand notes were

issued in a variable rate mode, GS/OAS entered into a

SWAP agreement with Bank of America locking in the in-

terest it will pay on the Demand notes to 6.37%.

Swap Agreement

As GS/OAS does not follow accounti ng principles generally

accepted in the United States of America, GS/OAS

does not account for the interest rate swap agreement

under Financial Accounti ng Standards Board Accounti ng

Standards Codifi cati on 815 (FASB ASC 815), “Derivati ves

and Hedging.” Thus, OAS has not determined whether

this swap is an eff ecti ve or ineff ecti ve hedge relati onship,

and has not recorded the fair value of the swap.

During fi scal years 2011 and 2010, OAS paid USD 1,589,416 and USD 1,599,432, respecti vely, of interest expense

and fees related to the swap agreement, of which USD 19,229 and USD 30,564 relates to bank fees, respecti vely.

The GS/OAS has various debt covenants related to the demand notes. Not all of the requirements of those

covenants were met during fi scal years 2011 and 2010. The terms of the demand notes agreement require the

bank to issue a lett er of noti fi cati on requesti ng that the default be remedied within 30 days. The GS/OAS has not

received a lett er of noti fi cati on from the bank as of the date of the audit opinion, and thus is not considered to be

in default on the demand notes.

The swap agreement may be terminated early due to a number of circumstances, including default, as defi ned in

the agreement, by GS/OAS or the swap counterparty or prepayment by GS/OAS of the variable-rate notes. If the

swap agreement is terminated early, the variable-rate notes would no longer carry a syntheti c fi xed interest rate,

and sett lement would occur between GS/OAS and the swap counterparty related to any loss, as defi ned in the

agreement. The swap had a negati ve mark-to-market value, as reported by the counterparty of approximately USD

10.3 million at December 31, 2011.

Table 5Demand Notes Terms and Conditi ons (in USD)

Principal balance as of12/31/2011:

21,830,000

Repayment terms Due on demand, scheduledpayments due in monthlyinstallments beginning onSeptember 1, 2003, throughMarch 1, 2033. Scheduledpayments are madesemiannually.

Annual interest rate 6.37%Interest expense and fees:

2010 1,599,4322011 1,589,416

Scheduled Principal PaymentsPrior Years 2,710,0002011 460,0002012 500,0002013 530,0002014 560,0002015 600,0002016 640,0002017 and there after 19,000,000

Total 25,000,000

66


The General Secretariat leases certain faciliti es. Rental costs for such leases totaled USD 951,575 and USD 1,045,417

for the years ended December 31, 2011 and 2010, respecti vely. The GS/OAS leases space in its GSB building to

other tenants, and occasionally rents the Hall of the Americas and the Art Museum of the Americas. These leases

have varying terms of 5 to 15 years extending through June 2018. The GS/OAS earned rental income totaling USD

2,223,148 and USD 2,163,872 for the years ended December 31, 2011 and 2010, respecti vely.

Staff members of the General Secretariat of OAS are required to join the Reti rement and Pension Plan, Provident

Plan or 401(M) Plan, as a conditi on of employment. In additi on under special agreements, employees of other

agencies of the Inter-American system may also parti cipate in these Plans. The following agencies are current

parti cipants: the Inter-American Insti tute for Cooperati on on Agriculture (IICA), the Inter-American Defense Board

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

The Reti rement and Pension Plan is a contributory defi ned benefi t reti rement plan. Compulsory contributi ons

are shared 2/3 by the insti tuti on and 1/3 by the staff member. The Provident Plan is a contributory savings plan

established for the benefi t of employees under short-term contracts. Compulsory contributi ons to the Provident

Plan are made in equal amounts and parti cipants are fully vested at all ti mes in their respecti ve balances in the

Plan.

The 401(M) plan is also a contributory plan designed for members with a contract for a limited ti me in excess of

one year or for members who have not elected parti cipati on in the Reti rement and Pension Plan. The 401(M) is

similar in its nature to an Individual Reti rement Account (IRA). Pension expense for the Reti rement and Pension,

Provident and 401(M) Plans borne by the Regular Fund amounted to USD 7,962,860 in 2011 and USD 8,197,937

in 2010.

In additi on to the reti rement plans described above, the General Secretariat provides a lifeti me annuity to former

Secretary Generals and Assistant Secretary Generals with survival benefi ts for their spouses and has extended

pension benefi ts to certain former staff members with expired fi xed term pensions. The approximate cost of these

annuiti es, USD 337,879 and USD 335,054 in 2011 and 2010, respecti vely, is budgeted and recognized in the year

paid. The approximate present value of esti mated future payments of USD 5.8 million and USD 5.9 million as of

December 31, 2011 and 2010, respecti vely, is refl ected in the amounts to be charged to future year’s appropriati ons

in the Statement of Assets, Liabiliti es and Fund Balance of the Regular Fund.

As GS/OAS does not follow accounti ng principles generally accepted in the United States of America, GS/OAS does

not account for costs and any associated liabiliti es or assets related to any of its reti rement plans under applicable

pronouncements of the Financial Accounti ng Standards Board. Reti rement plan costs are recorded as funded on

a cash basis.

67


As part of a plan to fund unbudgeted increases by the UN cost of living adjustment index and increased terminati on

costs, the Permanent Council approved on October 5, 2011 (CEPCIDI/RES.187/11) a temporary loan of USD 3.7

million from the OAS Scholarship and Training Programs Fund to Subprogram 72G of the Regular Fund (Scholarships

Account). This temporary loan was eff ected through a transfer of USD 3.7 million of incurred scholarship expenses

from Subprogram 72G to the OAS Scholarship and Training Programs Fund, providing availability within the Regular

Fund to cover the projected increase in COLA and terminati on costs. The loan shall be paid beginning in 2012 in

fi ve equal successive annual installments, out of future annual appropriati ons, so that the loan will be repaid in full

no later than December 31, 2016.

OAS provides certain benefi ts to its employees

such as home travel for a staff member whose

duty stati on is outside of his home country

once aft er every two years of qualifying service;

Repatriati on given to an internati onally recruited

staff member to cover the moving, travel, and

other transportati on expenses incurred by a staff

member and his/her family and their personal

property upon repatriati on. Members of the

career service and all other staff members with

more than three years of conti nuous service

under contracts for a limited ti me are enti tled

to a separati on indemnity upon separati on from

service. Table 6 shows these expenditures and

obligati ons for the years ended December 31,

2011 and 2010.

In additi on to providing pension benefi ts as described in Note 13 above, the General Secretariat provides health

care and life insurance benefi ts for reti rees and their dependents. As GS/OAS does not follow accounti ng principles

generally accepted in the United States of America, GS/OAS does not account for costs and any associated liabiliti es

or assets related to its post reti rement health care and life insurance benefi ts under applicable pronouncements

of the Financial Accounti ng Standards Board. The cost of health care is parti ally borne by the reti rees. The cost to

the General Secretariat for its porti on of the health care as well as the life insurance is recognized when paid. For

the years ended December 31, 2011 and 2010, those costs were USD 3,027,123 and USD 2,931,293, respecti vely.

Table 6Cost of Employee Benefi tsFrom January 1 to December 31(in USD)

2011 2010Home travel 246,722 196,144

Repatriation of family andhousehold goods uponseparation

43,612 141,719

Separation indemnity andtermination pay

3,354,957 3,663,178

Medical Benefits subsequent toseparation

3,315,557 3,442,947

Total 6,960,848 7,443,988

(B) Does not include unrecorded earned annual and special leaveapproximately USD 7,150,183 and USD 7,089,589, as of December31, 2011 and 2010, respectively.

(A) Includes USD 0.4 million of ex gratia payments in conformance toArticle 103 of the GS/OAS General Stadards.

(A)

(B)

68


There are several claims asserted by various individuals arising from the normal course of the Organizati on’s

acti viti es. In the opinion of management, these cases and asserti ons will not result in a material adverse fi nancial

eff ect on the fi nancial conditi on of OAS.

On an annual basis the GS/OAS approves fellowships to students that will

enroll in a country diff erent than their nati onal origin. OAS obligates funds

related to the current fi scal period in that period. Future commitments of

students are conti ngent on eligibility factors such as grades and conti nuing

educati on at the selected colleges.

As of December 31, 2011 the GS/OAS had the following fellowship commitments

for 2012 and 2013

Grants received by the GS/OAS may be subject to donor audit, when sti pulated in the donor agreement. Donors

may request the GS/OAS fi nancial reports of funds received and expended as prescribed in the corresponding

donor agreements. Management believes it is in compliance with all signifi cant donor requirements.

Table 7Fellowship Commitments(in USD)

2012 1,778,5462013

1,778,546

69


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71


Organizati on of American StatesRegular FundSummary of Appropriati onsAs of December 31, 2011(in USD)

SCHEDULE 3

Organizati on of American StatesRegular FundSummary Dispositi on of Appropriati onsAs of December 31, 2011(in USD)

SCHEDULE 4

Approved by theGeneral Assembly

(a)Transfers

(b)

2011AdjustedBudget

Office of the Secretary General 2,761,800 1,384,200 4,146,000Office of the Assistant Secretary General 16,358,100 232,600 16,590,700Autonomous and/or Decentralized Entities 8,731,500 (542,300) 8,189,200Secretariat for Legal Affairs 3,587,300 (947,900) 2,639,400Secretariat for Multidimensional Security 3,921,600 78,400 4,000,000Secretariat for Political Affairs 4,784,300 (530,100) 4,254,200Executive Secretariat for Integral Development 14,441,200 (2,649,100) 11,792,100Secretariat for External Relations 4,333,200 564,800 4,898,000Secretariat for Administration and Finance 10,922,500 (10,000) 10,912,500Basic Infrastructure and Common Costs 12,062,400 2,419,400 14,481,800Subsidies:

Inter American Court of Human Rights 2,058,100 2,058,100Inter American Defense Board 1,256,000 1,256,000Panamerican Development Foundation 131,800 131,800

Total 85,349,800 85,349,800

(a) AG/RES. 1(XL E/10) CORR. 1(b) Includes transfers established in Executive Order 08 01 Rev. 3

2011AdjustedBudget

Charges forExpenditures

UnliquidatedObligations

Total Expendituresand Obligations

UnusedAppropriations

Office of the Secretary General 4,146,000 4,069,930 16,056 4,085,986 60,014Office of the Assistant Secretary General 16,590,700 16,215,556 176,336 16,391,892 198,808Autonomous and/or Decentralized Entities 8,189,200 7,687,439 54,988 7,742,427 446,773Secretariat for Legal Affairs 2,639,400 2,631,401 7,999 2,639,400Secretariat for Multidimensional Security 4,000,000 3,873,309 14,685 3,887,994 112,006Secretariat for Political Affairs 4,254,200 4,127,403 14,617 4,142,020 112,180Executive Secretariat for Integral Development 11,792,100 10,139,647 665,281 10,804,928 987,172Secretariat for External Relations 4,898,000 4,793,217 18,410 4,811,627 86,373Secretariat for Administration and Finance 10,912,500 10,830,599 122,211 10,890,120 22,380Basic Infrastructure and Common Costs 14,481,800 13,897,041 300,873 14,197,914 283,886Subsidies:

Inter American Court of Human Rights 2,058,100 2,058,100 2,058,100Inter American Defense Board 1,256,000 1,256,000 1,256,000Panamerican Development Foundation 131,800 131,800 131,800

Total 85,349,800 81,711,442 1,391,456 83,040,208 2,309,592

Budgeted Funding:Quotas 80,950,800Administrative and Technical Support 3,064,000Interest, Rental and Other Income 1,335,000

Total 85,349,800

Actuals

72


Organizati on of American StatesSpecial Multi lateral Fund of CIDI (FEMCIDI)Summary of Appropriati onsAs of December 31, 2011(in USD)


Organizati on of American StatesSpecial Multi lateral Fund of CIDI (FEMCIDI)Summary Dispositi on of Appropriati onsAs of December 31, 2011(in USD)

SCHEDULE 6

2011Adjusted

Budget (a) 2011 Expenditures2011 Unliquidated

Obligations

Total Expenditures

and Obligations (b)Unused

AppropriationsIntegral Development Account 938,857 16,322 473 16,795 922,062Economic Diversification and Integration, TradeLiberalization and Market Access

288,105 142,714 1,138 143,853 144,252

Social Development and Creation of ProductiveEmployment

557,987 212,670 2,834 215,505 342,482

Education 1,397,605 426,562 103,102 529,664 867,941Culture 132,500 67,759 13,069 80,828 51,672Scientific Development, Exchange and Transfer ofTechnology

848,000 293,373 17,736 311,109 536,891

Strengthening of Democratic Institutions 307,429 128,447 4,447 132,894 174,535Sustainable Development of Tourism 376,508 268,841 25,824 294,665 81,843Sustainable Development and Environment 1,119,786 332,630 27,371 360,001 759,785Projects Preparation 623,345 59,470 10,423 69,893 553,452Projects Evaluation 170,649 26,457 26,457 144,192Contribution for Administrative and TechnicalSupport

648,560 648,560

Total 7,409,331 1,975,245 206,417 2,181,664 5,227,667

(a) FEMCIDI programming cycle started on May 1, 2010 through December 31, 2011.(b) Total expenditures and obligations only reflects the reporting period from January 1, 2011 to December 31, 2011.

Actuals

SCHEDULE 5

Available Resources(a),(b)

Transfers Approvedby IACD

Management Board(a),(c)

UnavailableResources

(a)

2011AdjustedBudget

Integral Development Account 16,411 922,446 938,857Economic Diversification and Integration, TradeLiberalization and Market Access

288,105 288,105

Social Development and Creation of ProductiveEmployment

557,987 557,987

Education 1,295,094 102,511 1,397,605Culture 127,049 5,451 132,500Scientific Development, Exchange and Transfer ofTechnology

848,000 848,000

Strengthening of Democratic Institutions 174,194 133,235 307,429Sustainable Development of Tourism 415,365 (38,857) 376,508Sustainable Development and Environment 1,088,775 31,011 1,119,786Distribution Account 31,011 (31,011)Projects Preparation 1,748,131 (1,124,786) 623,345Projects Evaluation 170,649 170,649Contribution for Administrative and TechnicalSupport

648,560 648,560

Total 7,409,331 7,409,331

(a) AICD/JD/doc.122 /10 rev. 1, dated April 22, 2010(b) Includes the remaining of prior years unexecuted balances(c) AICD/JD/DE 72/10 dated January 26, 2010, AICD/JD/DE 73/10, dated January 29, 2010 and AICD/JD/doc.120/10, dated February 26, 2010.

2011 Budget

73


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612

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(386

,003

)4,

814,

324

(73,

757)

2,53

7,23

669

8,06

91,

839,

167

21,8

3724

,050

20,5

023,

548

25,3

852,

482

22,9

031,

736

1,73

61,

736

722,

732

209,

060

925,

408

2,11

01,

113,

107

23,4

7174

6,20

339

3,86

535

2,33

8

79,9

2331

1,93

532

5,06

9(1

3,13

4)66

,789

19,0

0647

,783

307,

661

194,

713

984

183,

661

12,0

3531

9,69

650

,830

268,

866

457,

937

925,

065

263,

977

4,95

2(8

,149

)1,

399,

110

(213

,264

)24

4,67

222

,423

222,

249

TOTA

L4,

202,

818

4,78

9,11

73,

179,

301

17,3

12(3

91,0

58)

7,85

5,77

3(2

61,1

01)

3,94

1,71

71,

186,

676

2,75

5,04

1

Chap

ter4

Secr

etar

iatf

orLe

galA

ffai

rs1,

085,

814

827,

900

586,

311

2,65

5(5

,400

)1,

706,

922

(295

,456

)79

0,35

827

3,88

851

6,47

071

9,29

320

2,82

319

7,36

077

91,

059

949,

842

(547

,821

)17

1,47

263

,512

107,

960

1,01

4,91

440

1,83

191

,483

25,9

0987

6,85

7(3

57,6

34)

657,

280

98,4

2055

8,86

0TO

TAL

2,82

0,02

11,

432,

554

875,

154

3,43

421

,568

3,53

3,62

1(1

,200

,911

)1,

619,

110

435,

820

1,18

3,29

0

Chap

ter5

Secr

etar

iatf

orM

ultid

imen

sion

alSe

curit

y(1

5,11

7)98

7,46

257

,138

1,69

420

879,

763

166,

552

151,

435

273,

926

(122

,491

)

13,9

57,7

926,

295,

976

101,

894

5,80

36,

891,

513

(487

,840

)13

,469

,952

1,45

9,40

412

,010

,548

4,91

2,90

05,

584,

425

286,

246

500

6,04

4,80

3(1

73,6

32)

4,73

9,26

82,

407,

631

2,33

1,63

6

2,42

2,37

84,

634,

018

1,30

9,98

92,

739

11,0

256,

649,

594

(691

,824

)1,

730,

554

461,

091

1,26

9,46

3TO

TAL

21,2

77,9

5317

,501

,881

1,75

5,26

74,

433

17,3

4720

,465

,673

(1,1

86,7

44)

20,0

91,2

084,

602,

052

15,4

89,1

56Th

eDe

part

men

tofP

ublic

Secu

rity

(52E

)

The

Depa

rtm

ento

fLeg

alCo

oper

atio

n(4

2C)

The

Secr

etar

iatf

orM

ultid

imen

siona

lSec

urity

(52A

)

The

Exec

utiv

eSe

cret

aria

toft

heIn

ter

Amer

ican

Drug

Abus

eCo

ntro

lCo

mm

issio

n(C

ICAD

)(52

C)

The

Secr

etar

iato

fthe

Inte

rAm

eric

anCo

mm

ittee

Agai

nstT

erro

rism

(52D

)

The

Secr

etar

iato

fthe

Inte

rAm

eric

anCo

mm

ittee

onPo

rts(

CIP)

(32L

)

The

Offi

ceof

the

Dire

ctor

Gen

eral

ofth

eIn

ter

Amer

ican

Child

ren'

sIn

stitu

te(II

N)(

32M

)

The

Secr

etar

iatf

orLe

galA

ffairs

(42A

)Th

eDe

part

men

tofI

nter

natio

nalL

aw(4

2B)

The

Secr

etar

iato

fthe

OAS

Adm

inist

rativ

eTr

ibun

al(T

RIBA

D)(3

2C)

The

Offi

ceof

the

Insp

ecto

rGen

eral

(32D

)

The

Perm

anen

tSec

reta

riato

fthe

Inte

rAm

eric

anCo

mm

issio

nof

Wom

en(C

IM)(

32I)

The

Secr

etar

iat o

fthe

Inte

rAm

eric

anTe

leco

mm

unic

atio

nCo

mm

issio

n(C

ITEL

)(32

K)

Cha

pter

and

Sub

prog

ram

The

Offi

ceof

the

Secr

etar

iatt

oth

eG

ener

alAs

sem

bly,

the

Mee

ting

ofCo

nsul

tatio

n,th

ePe

rman

entC

ounc

il,an

dSu

bsid

iary

Org

ans(

22B)

Coor

dina

ting

Offi

cefo

rthe

Offi

cesa

ndU

nits

ofth

eG

ener

alSe

cret

aria

tin

the

Mem

berS

tate

s(22

D)

The

Exec

utiv

eSe

cret

aria

toft

heIn

ter

Amer

ican

Com

miss

ion

onHu

man

Righ

ts(IA

CHR)

(32B

)

SCH

EDU

LE 7

A


74


Org

aniz

ati o

n of

Am

eric

an S

tate

sSp

ecifi

c Fu

nds

Stat

emen

t of C

hang

es in

Fun

d Ba

lanc

e (S

umm

ary

by S

ubpr

ogra

m)

From

Janu

ary

1, 2

011

to D

ecem

ber

31, 2

011

(in U

SD)

SCH

EDU

LE 7

A

AB

CD

EF

G=B

+C+D

+EF

H=A

+GI

J=H

I

Cas

h B

alan

ce

Jan.

1, 2

011

Con

trib

utio

ns

Tra

nsfe

rs

Int

eres

t R

etur

ns &

Oth

er

Inco

me

Exp

endi

ture

s N

et C

hang

e C

ash

Bal

ance

D

ec. 3

1, 2

011

Obl

igat

ions

F

und

Bal

ance

D

ec. 3

1, 2

011

Cha

pter

and

Sub

prog

ram

Chap

ter6

Secr

etar

iatf

orPo

litic

alA

ffai

rs(5

92,9

78)

1,18

7,29

446

0,81

999

51,

032,

864

616,

244

23,2

673,

719

19,5

482,

364,

829

2,48

4,70

32,

025,

671

691

(166

,990

)5,

971,

331

(1,6

27,2

56)

737,

573

118,

952

618,

621

2,97

3,91

97,

770,

568

725,

839

9,03

251

,740

8,35

0,52

220

6,65

63,

180,

575

1,20

9,42

01,

971,

154

6,15

2,86

91,

560,

320

1,34

2,57

02,

995

(12,

970)

5,91

3,53

0(3

,020

,617

)3,

132,

252

1,21

5,24

31,

917,

010

TOTA

L10

,898

,640

13,0

02,8

844,

554,

899

12,7

18(1

27,2

26)

21,2

68,2

48(3

,824

,972

)7,

073,

667

2,54

7,33

44,

526,

332

Chap

ter 7

Secr

etar

iatf

orIn

tegr

alD

evel

opm

ent

16,4

78,4

165,

585,

127

(2,1

99,6

07)

179,

454

(345

,733

)1,

159,

886

2,05

9,35

418

,537

,770

223,

444

18,3

14,3

26

1,19

1,11

845

4,88

732

2,00

34,

138

30,4

191,

540,

704

(729

,257

)46

1,86

192

,891

368,

970

6,36

8,16

25,

488,

097

113,

468

32,3

92(9

70,0

23)

5,92

4,96

0(1

,261

,026

)5,

107,

136

2,08

3,83

53,

023,

302

1,00

5,94

81,

232,

672

344,

980

(20,

506)

1,39

6,93

916

0,20

71,

166,

155

322,

341

843,

814

1,15

7,78

137

6,22

124

8,85

22,

002

(19,

313)

879,

986

(272

,225

)88

5,55

623

7,66

664

7,89

0

192,

486

155,

427

(21,

061)

(3,4

00)

118,

753

12,2

1320

4,69

94,

188

200,

512

TOTA

L26

,393

,911

13,2

92,4

31(1

,191

,365

)21

7,98

5(1

,328

,556

)11

,021

,230

(30,

734)

26,3

63,1

782,

964,

364

23,3

98,8

14

Chap

ter8

Secr

etar

iatf

orEx

tern

alRe

lati

ons

197,

525

283,

018

46,0

4839

3,54

5(6

4,47

9)13

3,04

547

,777

85,2

6817

0,44

280

015

,189

28,4

0221

9,34

8(1

74,9

58)

(4,5

15)

5,16

7(9

,682

)46

1,93

113

2,93

510

2,11

01,

481

369,

875

(133

,350

)32

8,58

112

9,63

919

8,94

211

4,11

025

3,23

814

6,26

825

,743

346,

833

78,4

1519

2,52

449

,092

143,

432

17,0

6349

,300

62,6

11(1

3,31

1)3,

752

450

3,30

2TO

TAL

961,

070

669,

990

358,

915

55,6

251,

392,

213

(307

,683

)65

3,38

723

2,12

642

1,26

2

Chap

ter9

Secr

etar

iatf

orA

dmin

istr

atio

nan

dFi

nanc

e34

0,94

960

,000

(249

,238

)92

,333

(281

,572

)59

,377

28,5

0730

,870

222,

859

188,

121

(188

,121

)34

,739

33,1

261,

613

139,

595

(49,

596)

90,0

00(1

39,5

96)

1,08

5,52

7(7

52,4

83)

3,21

643

,683

247,

634

(953

,218

)13

2,30

960

,720

71,5

89TO

TAL

1,78

8,93

060

,000

(1,0

51,3

17)

3,21

643

,683

618,

088

(1,5

62,5

06)

226,

424

122,

353

104,

072

Chap

ter1

0Ba

sic

Infr

astr

uctu

rean

dCo

mm

onCo

sts

7,93

926

,033

(6,0

00)

27,5

58(7

,525

)41

442

3(9

)

Oth

er9,

379,

943

93,3

66(6

3,16

4)4,

165,

202

(4,1

35,0

00)

5,24

4,94

322

7,25

65,

017,

687

3,51

5,83

236

,693

(648

,832

)(6

12,1

39)

2,90

3,69

32,

903,

693

273,

443

34,7

57(2

7,69

0)1

50,7

50(4

3,68

2)22

9,76

13,

724

226,

037

149,

487

1,70

41,

704

151,

192

151,

192

10,9

05,6

768,

032,

814

(10,

846,

237)

109,

918

(2,9

26)

(2,7

06,4

31)

8,19

9,24

58,

199,

245

293,

369

140,

450

(292

,574

)(1

52,1

24)

141,

245

141,

245

(366

,229

)36

6,22

9(1

83,6

01)

2,96

42,

964

(180

,637

)(1

80,6

37)

TOTA

L24

,334

,151

8,06

7,57

0(1

1,24

0,15

6)74

8,36

0(1

,004

,532

)4,

215,

952

(7,6

44,7

09)

16,6

89,4

4123

0,98

016

,458

,461

GRA

ND

TOTA

L94

,255

,361

60,7

49,3

32(2

,969

,766

)1,

007,

458

(2,8

82,1

36)

72,3

44,6

68(1

6,43

9,78

0)77

,815

,580

12,5

54,3

6765

,261

,211

Inte

rest

tobe

reim

burs

edto

USI

NL

Spec

ific

Fund

sIn

tere

stto

ICR

Reco

ncili

atio

n/

Writ

eO

ff

Cent

enni

alCe

lebr

atio

n(1

02O

)

Reso

lutio

nCP

831/

2002

Fund

forC

oope

ratio

nw

ithLa

tinAm

eric

a&

the

Carib

bean

Proj

ects

toSt

reng

then

Dem

ocra

cyan

dG

over

nanc

ein

Hai

tiO

liver

Jack

man

Fund

Unp

rogr

amm

edFu

nds

The

Dep

artm

ento

fHum

anRe

sour

ces

(92B

)

The

Dep

artm

ento

fFin

anci

alan

dAd

min

istr

ativ

eM

anag

emen

tSer

vice

s(9

2C)

The

Dep

artm

ento

fInf

orm

atio

nan

dTe

chno

logy

Serv

ices

(92D

)Th

eD

epar

tmen

tofP

lann

ing

and

Eval

uatio

n(9

2G)

The

Dep

artm

ento

fStr

ateg

icCo

mm

unic

atio

nan

dIm

age

(82B

)Th

eD

epar

tmen

tofI

nter

natio

nalA

ffai

rs(8

2C)

The

ArtM

useu

mof

the

Amer

icas

(82D

)Th

ePr

ess

Dep

artm

ent(

82F)

The

Dep

artm

ento

fSoc

ialD

evel

opm

enta

ndEm

ploy

men

t(72

E)

The

Dep

artm

ento

fHum

anD

evel

opm

ent,

Educ

atio

n,an

dCu

lture

(72G

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CID

IMtg

s.,M

inis

teria

l&IA

Com

mitt

ees

Mee

tings

(72H

)

The

Secr

etar

iat f

orEx

tern

alRe

latio

ns(8

2A)

The

Dep

artm

ento

fEff

ectiv

ePu

blic

Man

agem

ent(

62D

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The

Off

ice

ofth

eEx

ecut

ive

Secr

etar

yfo

rInt

egra

lDev

elop

men

t(72

A)

The

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artm

ento

fEco

nom

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evel

opm

ent,

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e,an

dTo

uris

m(7

2C)

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artm

ento

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tain

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men

t(72

D)

The

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etar

iatf

orPo

litic

alAf

fairs

(62A

)Th

eD

epar

tmen

tofE

lect

oral

Coop

erat

ion

and

Obs

erva

tion

(62B

)

The

Dep

artm

ento

fSus

tain

able

Dem

ocra

cyan

dSp

ecia

lMis

sion

s(6

2C)


75


Org

aniz

ati o

n of

Am

eric

an S

tate

sSp

ecifi

c Fu

nds

Stat

emen

t of C

hang

es in

Fun

d Ba

lanc

e (D

etai

l by

Subp

rogr

am)

From

Janu

ary

1, 2

011

to D

ecem

ber

31, 2

011

(in U

SD)

AB

CD

EF

G=B+

C+D+

EF

H=A+

GI

J=H

I

Cas

h B

alan

ce

Jan.

1, 2

011

Con

tribu

tions

T

rans

fers

In

tere

st

Ret

urns

& O

ther

In

com

e E

xpen

ditu

res

Net

Cha

nge

Cas

h B

alan

ce

Dec

. 31,

2011

O

blig

atio

ns

Fun

d B

alan

ce

Dec

. 31,

2011

The

Offic

eof

the

Secr

etar

yGe

nera

l(12

A)Ch

ileCh

ileCo

oper

atio

nEx

traor

dina

ry.

55(5

5)(5

5)CI

DACr

isisC

osta

Rica

/Nica

ragu

a9,

040

(2,9

78)

(3,0

00)

3,06

2(9

,040

)CI

DACr

isisi

nHa

iti42

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81,2

01(3

9,32

3)84

,451

(42,

573)

4949

CIDA

Crisi

sin

Hond

uras

80,0

00(5

,545

)(6

7,89

2)6,

563

(80,

000)

CIDA

Dem

ocra

cyPr

ojec

tOSG

24,4

50(1

)24

,448

(24,

450)

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nDe

moc

racy

Proj

ectO

SG57

3(5

73)

(573

)CI

DAEm

ergi

ngPr

iorit

ies

18,1

74(1

46,2

22)

138,

192

10,1

44(1

8,17

4)Va

rious

Facil

itate

Talk

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een

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ean

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atem

ala

7,20

07,

200

7,20

0US

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ghLe

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ndur

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lCom

miss

ion

589

589

589

Chile

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erica

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e2,

560

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60)

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60)

CIDA

Man

agem

ent&

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uatio

n30

0,94

9(1

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48)

90,7

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68)

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8150

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5,23

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usOf

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124,

499

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15,

501

5,49

38

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usPo

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2,49

91

11

CIDA

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gag.

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ntHe

misp

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2010

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2010

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2010

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2010

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2010

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2010

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2010

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2010

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2011

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2011

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2011

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2011

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2011

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2011

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CIDA

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2011

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439

108,

524

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2011

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2011

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USDS

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2011

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760

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397

Arge

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2011

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3,96

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1,87

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2011

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3,97

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2011

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2011

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2011

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CIDA

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2011

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104




105

CHAPTER 5LEO S. ROWE PAN AMERICAN FUND


109 FINANCIAL STATEMENTS

109 Statements of Financial Positi on

109 Statements of Acti viti es

110 Statements of Cash Flows

111 NOTES TO FINANCIAL STATEMENTS

111 Organizati on and Financing

111 Summary of Signifi cant Accounti ng Policies

112 Investments

113 Loan Status

114 Due to MacLean Fund

114 Commitments and Conti ngencies

114 Reclassifi cati ons

106




107



Tel: 202 327–6000 www.ey.com

REPORT OF INDEPENDENT AUDITORS The Board of External Auditors Organization of American States We have audited the accompanying statements of financial position of the Leo S. Rowe Pan American Fund (the Fund), as of December 31, 2011 and 2010, 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. 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 audit of the Fund’s internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, 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 accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe 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, 2011 and 2010, and the changes in its net assets and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States.

April 25, 2012

108




109


Organizati on of American StatesLeo S. Rowe Pan American FundStatements of Financial Positi onAs of December 31(in USD)

Organizati on of American StatesLeo S. Rowe Pan American FundStatements of Acti viti esFor the years ended December 31(in USD)

The accompanying notes form part of the fi nancial statements

Notes 2011 2010ASSETSEquity in OAS Treasury Fund and cash equivalents 841,730 1,030,173

Investments at fair value: 3

Mutual funds invested in equity investments 5,128,561 5,330,003Mutual funds invested in fixed income securities 6,309,025 6,350,685

11,437,586 11,680,688Loans receivable 4

Students 1,797,117 1,679,736Allowance for uncollectible loans (142,859) (151,077)

Total student loans receivable 1,654,258 1,528,659

Loans to employees of the OAS 300,863 293,645

Other receivables 21,440Total assets 14,234,437 14,554,605

LIABILITIES AND NET ASSETSAccounts payable 3,459 3,149Guarantor deposits 51,593 44,092Due to MacLean Fund 5 65,523 65,523

Total liabilities 120,575 112,764

NET ASSETSCommittee designated 1,000,000 1,000,000Available for loans 13,028,920 13,360,647Supplementary guarantee for loans 18,085 18,005MacLean Fellowship Fund 32,438 31,343Student life self insurance 34,419 31,846

Total net assets 14,113,862 14,441,841

Total liabilities and net assets 14,234,437 14,554,605

Notes 2011 2010INCREASESDividend and interest investment income 3 375,285 602,494Realized gains on investments 3 246,005Unrealized gains on investments 3 555,189Other income 35,339 36,390

Total increases 410,624 1,440,078

DECREASESUnrealized loss on investments 346,033Administrative expenses 392,570 401,253

Total decreases 738,603 401,253

Change in net assets (327,979) 1,038,825Net assets at beginning of year 14,441,841 13,403,016Net assets at end of year 14,113,862 14,441,841


110


Organizati on of American StatesLeo S. Rowe Pan American FundStatements of Cash FlowsFor the years ended December 31(in USD)


Notes 2011 2010

Operating activitiesChange in net assets (327,979) 1,038,825

Adjustments to reconcile change in net assetsto net cash provided by operating activities:

Unrealized gain on investments (555,189)Unrealized loss on investments 346,033Realized gain on investments (246,005)Revaluation of allowance 4,714 27,967Write off of student loans (12,932) (4,685)

Changes in operating assets and liabilities:(Increase) decrease in loans to students (117,381) (293,429)(Increase) decrease in loans to employees (7,218) (3,283)(Increase) decrease in other receivables 21,440 (2,806)Increase (decrease) in liabilities 7,811 13,227

Net cash provided (used) by operating activities (85,512) (25,378)

Investing activitiesPurchase of investments (77,937) (2,152,771)Sale of investments 1,337 2,988,970Reinvestments of dividends received (26,331) (26,510)Net cash provided (used) in investing activities (102,931) 809,689

Net increase (decrease) in Equity in OAS Treasury Fund (188,443) 784,311Equity in OAS Treasury Fund and cash equivalents,beginning of year

1,030,173 245,862

Equity in OAS Treasury Fund and cash equivalents,end of year

841,730 1,030,173


111

NOTES TO FINANCIAL STATEMENTS

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 Lati n American and Caribbean member states, who desire to study at colleges in the United States

of America, and to provide educati on and emergency loans to staff of the Organizati on of American States (OAS).

The Fund is administered within the General Secretariat by a special committ ee. The Committ ee of the Leo S. Rowe

Pan American Fund (Committ ee) consists of representati ves of the Permanent Council and Secretary General and

has the responsibility to oversee and approve the Fund’s acti viti es.

Basis of Accounti ng

The accompanying fi nancial statements are presented on the accrual basis of accounti ng in accordance with

accounti ng principles generally accepted in the United States of America. The Committ ee designated net assets

represent unrestricted assets in the amount of USD 1,000,000, comprised of investments that are not considered

to be available for the purpose of granti ng loans.

Equity in OAS Treasury Fund and Cash Equivalents

All U.S. dollars available for use in carrying out the acti viti es of the various funds of the OAS are combined in

the OAS Treasury Fund. The Fund maintains equity to the extent of its cash balance retained therein. The GS/

OAS administers the OAS Treasury Fund and invests amounts not immediately required for operati ons. Subject to

certain conditi ons, income earned by the OAS Treasury Fund is added to the equity of each fund in proporti on to

its balance.

Cash equivalents include amounts invested in accounts that are readily converti ble to cash. Investments with

contractual maturiti es of ninety days or less from the date of original purchase are classifi ed as cash and cashequivalents. 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 routi nely anti cipates the ti ming and amount of future cash fl ows.

Investments

Investments are presented in the fi nancial statements at fair value, which is primarily based upon quoted market prices. Unrealized gains and losses in the value of investments are recognized in the statement of acti viti es as the change in fair value between periods.

112


Allowance for Uncollecti ble Loans

The Fund maintains an allowance for uncollecti ble loans for esti mated losses that may result from the inability of

students to make payments. Such allowances are based upon several factors, as explained in Note 4.

Income Tax Status

As an internati onal organizati on, the OAS is immune from United States of America Federal income taxes. This

considerati on also applies to this Fund.

Evaluati on of Subsequent Events

The Fund evaluated subsequent events through April 25, 2012, the date on which the fi nancial statements became

available for issuance.

Use of Esti mates

The preparati on of fi nancial statements in conformity with accounti ng principles generally accepted in the United

States of America requires management to make esti mates and assumpti ons that aff ect the reported amounts of

assets and liabiliti es and disclosure of conti ngent assets and liabiliti es as of the date of the fi nancial statements

and the reported amounts of income and expenses during the reported period. Actual results could diff er from

those esti mates.

The Fund’s investments, in general, are exposed to various risks, such as interest rate, credit and overall market

volati lity risks. Further, due to the level of risk associated with certain investment securiti es, it is reasonably possible

that changes in the values of investment securiti es will occur in the near term and such changes could materially

aff ect the amounts reported in the statements of fi nancial positi on as net assets.

The Fund adopted Financial Accounti ng Standards Board Accounti ng Standards Codifi cati on 820, “Fair Value

Measurements and Disclosures” (FASB ASC 820) which defi nes and establishes a framework for measuring fair

value. As of December 31, 2011 and 2010 the Fund’s investment portf olio was categorized as level 1 for which fair

value is based on quoted prices in acti ve markets for identi cal assets or liabiliti es.

Investments held at December 31, 2011 and 2010 are shown in table 1 on the next page.


113


Table 1InvestmentsAs of December 31(in USD)

2011 Fixed IncomeSecurities

EquityInvestments Total

Market Value as of01/01/2011

6,350,685 5,330,003 11,680,688

Dividends 349,618 25,216 374,834Transfer out fromInvestments

(349,803) (349,803)

Purchases/Sales 77,900 77,900Realized Gain and LossUnrealized Gain and Loss (41,475) (304,558) (346,033)Market Value as of12/31/2011

6,309,025 5,128,561 11,437,586

2010 Fixed IncomeSecurities

EquityInvestments Total

Market Value as of01/01/2010

5,041,076 6,648,107 11,689,183

Dividends 593,270 26,325 619,595Transfer out fromInvestments

(593,085) (593,085)

Purchases/Sales 1,313,136 (2,149,335) (836,199)Realized Gain and Loss 22,847 223,157 246,005Unrealized Gain and Loss (26,559) 581,748 555,189Market Value as of12/31/2010

6,350,685 5,330,003 11,680,688

Some changes have been made to this table to remove Money Market balances previously presented.

Loan Receivable and Allowance for Loan Losses

Loans receivable as of December 31, 2011 and 2010 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 collectability

of the principal is unlikely. The allowance is an amount that management believes will be adequate to absorb

possible losses on existi ng loans that may become

uncollecti ble because of present conditi ons, and

based on evaluati ons of the collectability of loans

and prior loan loss experience. The allowance for

loan losses is based on esti mates and ulti mate

losses may vary from the current esti mates.

Non-interest bearing loans are granted to

students, payable on various terms not to exceed

53 months from the terminati on of the studies

for which the loans are granted. The Committ ee

has extended the repayment dates for certain loans. Management believes that the allowance of USD 142,859 or

approximately 8% of the student loan balance as of December 31, 2011, is suffi cient to provide for losses that may

be incurred upon the ulti mate realizati on of these loans.

Table 2Uncollecti ble LoansAs of December 31(in USD)

2011 2010

Balance at beginning of year 151,077 127,795

Write off of loans receivable (12,932) (4,685)

Revaluation of Allowance 4,714 27,967

Balance at end of year 142,859 151,077


114


During 2011 and 2010, the Fund disbursed new student loans totaled approximately USD 610,744 and USD 720,710,

respecti vely. The Fund received loan repayments of USD 490,101 and USD 420,927 in 2011 and 2010, respecti vely.

New loans disbursed to employees for educati onal purposes or in emergency situati ons aggregated USD 132,417

and USD 176,178 in 2011 and 2010, respecti vely. The Fund received loan repayments of USD 136,578 and USD

184,723 in 2011 and 2010, respecti vely. The interest rate applied to employee loans is equivalent to the prime rate

of the United States of America and is adjusted periodically. In August 2011, the Committ ee agreed to increase

the interest rate 1.25 percentage points above the prime interest rate in the United States. From September to

December 2011, the interest rate on employees loans was 4.5%.

The balance of “Due to MacLean Fund” as of December 31, 2011 and 2010 represents amounts due to the Julia

MacLean Legacy Fund (The MacLean Fund), a fund established to provide fellowships for Peruvian women study-

ing in Washington D.C, using the interest earned on the initi al endowment to provide for these fellowships. The

balance due to The MacLean Fund is equal to the initi al endowment of USD 65,523 received from the estate of

Mrs. Julia MacLean to The MacLean Fund.

The Fund is not subject to any liti gati ons which management believes will have a material adverse eff ect on the

Fund’s fi nancial conditi on.


7. RECLASSIFICATIONS

Certain reclassifi cati ons have been made to the 2010 fi nancial statements and disclosures, to conform the 2011

presentati on.

115







121 Organizati on and Financing



CHAPTER 6ROWE MEMORIAL BENEFIT FUND

116




117



Tel: 202 327–6000 www.ey.com

REPORT OF INDEPENDENT AUDITORS 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, 2011 and 2010, 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. 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 audit of the Fund’s internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, 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 accounting 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 position of the Fund as of December 31, 2011 and 2010, and the changes in its net assets and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States.

April 25, 2012


118




119



Organizati on of American StatesRowe Memorial Benefi t FundStatements of Acti viti esFor the years ended December 31(in USD)

Notes 2011 2010

INCREASESInvestment income from OAS Treasury Fund 2,208 5,781

Total increases 2,208 5,781

DECREASESOfficial recognition and awards 1,000Subsidies 5,570 20,590

Total decreases 6,570 20,590

Change in net assets (4,362) (14,809)

Net assets, beginning of year 195,306 210,115Net assets, end of year 190,944 195,306

Organizati on of American StatesRowe Memorial Benefi t FundStatements of Financial Positi onAs of December 31(in USD)


Notes 2011 2010

ASSETSEquity in the OAS Treasury Fund 190,944 195,306

Total assets 190,944 195,306

NET ASSETS 190,944 195,306Total net assets 190,944 195,306

120


Organizati on of American StatesRowe Memorial Benefi t FundStatements of Cash FlowsFor the years ended December 31(in USD)

Notes 2011 2010

Operating activitiesChange in net assets (4,362) (14,809)

Net cash provided (used) by operating activities (4,362) (14,809)

Net increase(decrease) in Equity in OAS Treasury Fund (4,362) (14,809)Equity in OAS Treasury Fund, beginning of year 195,306 210,115Equity in OAS Treasury Fund, end of year 190,944 195,306



121

The assets of the Rowe Memorial Benefi t Fund (the Fund) have been accumulated principally from contributi ons

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 benefi ts for employees of the Organizati on of American States (OAS). Administrati ve

functi ons of the Fund are provided without charge by the General Secretariat of the Organizati on of American

States (GS/OAS).



accounti ng principles generally accepted in the United States of America.

Equity in OAS Treasury Fund

All U.S. dollars available for use in carrying out the acti viti es of the various funds of the OAS are combined in the

OAS Treasury Fund. Each fund administered by the GS/OAS maintains equity to the extent of its cash balance

retained therein. The GS/OAS administers the OAS Treasury Fund, and invests amounts not immediately required

for operati ons. Income earned by the OAS Treasury Fund is added to the equity of each fund in proporti on to its

balance.

In-Kind Contributi ons

No amounts are recorded in the accompanying fi nancial statements relati ng to the receipt of contributed services

or faciliti es provided to the Fund by the GS/OAS as the services do not involve specialized skills and the use of

faciliti es is minimal.

Income Tax Status

As an internati onal organizati on, the OAS is immune from United States of America Federal income taxes. This

considerati on also applies to the Fund.





122


Use of Esti mates




and the reported amounts of income and expenses during the reporti ng period. Actual results could diff er from

those esti mates.

The Fund is not subject to any liti gati ons which management believes will have a material adverse eff ect on the

Fund’s fi nancial conditi on.


123






129 NOTES TO THE FINANCIAL STATEMENTS

129 Descripti on of the Trust


131 Investments

132 Net Assets Designated for Unpaid Claims

132 Actuarial Present Value of Accumulated Post Reti rement Plan Benefi ts

132 Contributi ons

132 Tax Status

132 Benefi t Obligati ons


CHAPTER 7OAS MEDICAL BENEFITS TRUST FUND

124



125



Tel: 202 327–6000 www.ey.com

REPORT OF INDEPENDENT AUDITORS The Board of External Auditors Organization of American States 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, 2011 and 2010, 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. 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 audit of the Trust’s internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Trust’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 accounting 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 position of the Trust as of December 31, 2011 and 2010, and the changes in its net assets and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States. The accompanying statements are those of the Organization of American States Medical Benefits Trust Fund, which is established under the Organization of American States Medical Benefits Plan; the statements do not purport to present the financial status and the changes in financial status of the Organization of American States Medical Benefits Plan. The statements do not report certain expenses, liabilities and disclosures necessary for a fair presentation of the financial status and changes in financial status of the Organization of American States Medical Benefits Plan in conformity with accounting principles generally accepted in the United States.

April 25, 2012

126



127


Organizati on of American StatesOAS Medical Benefi ts Trust FundStatements of Financial Positi onAs of December 31(in USD)

Organizati on of American StatesOAS Medical Benefi ts Trust FundStatements of Acti viti esFor the years ended December 31(in USD)


Notes 2011 2010

ASSETSEquity in OAS Treasury Fund and cash equivalents 394,525 1,475,090Mutual fund investments 3 29,126,778 27,115,221Accounts paid in advance to Carefirst 303,187 362,262Retiree accounts receivable 6,256 5,190Other accounts receivable 33,672 39,122

Total assets 29,864,418 28,996,885

LIABILITIES AND NET ASSETSDeferred income 632,670 631,158Other accounts payable 458 2,500


NET ASSETSDesignated for unpaid claims 4 1,293,664 1,241,057Undesignated 27,937,626 27,122,170

Total net assets 29,231,290 28,363,227

Total liabilities and net assets 5 29,864,418 28,996,885

Notes 2011 2010INCREASESContributions 6 12,478,575 12,359,939Investment income 941,712 1,102,517Other income 390,272 495,552Net realized and unrealized gain on investments 1,939,683

Total increases 13,810,559 15,897,691

DECREASESClaims paid Carefirst 10,506,743 9,521,214Carefirst services 873,407 567,257Stop loss insurance premiums 380,538 245,089

Total expenses related to Carefirst 11,760,688 10,333,560

Kaiser health insurance 219,416 240,543Net realized and unrealized loss on investments 851,521Other expenses not related to Carefirst 110,871 123,797

Total expenses not related to Carefirst 1,181,808 364,340Total decreases 12,942,496 10,697,900

Change in net assets 868,063 5,199,791Net assets, beginning of year 28,363,227 23,163,436Net assets, end of year 29,231,290 28,363,227


128


Organizati on of American StatesOAS Medical Benefi ts Trust FundStatements of Cash FlowsFor the years ended December 31(in USD)


Notes 2011 2010

Operating activitiesChange in net assets 868,063 5,199,791

Adjustments to reconcile changes in net assetsto net cash provided by operating activities:Net realized and unrealized (gain) loss on investments 851,521 (1,939,683)

Changes in operating assets and liabilities:(Increase)decrease in receivables 4,384 (5,759)(Increase) decrease in accounts paid in advance to Carefirst 59,076 (45,159)Increase (decrease) in deferred income 1,512 1,111Increase (decrease) in other accounts payable (2,042) 2,041Net cash provided (used) in operating activities 1,782,514 3,212,342

Investing activities:Sale of investments 16,436,120Purchase of investments (18,365,106) (1,006,044)Dividends and capital gains reinvested (934,093) (1,054,156)Net cash provided (used) in investing activities (2,863,079) (2,060,200)

Net (decrease)increase in Equity in OAS Treasury Fund and cash equivalents (1,080,565) 1,152,142

Equity in OAS Treasury Fund and cash equivalents, beginning of year 1,475,090 322,948

Equity in OAS Treasury Fund and cash equivalents, end of year 394,525 1,475,090

129

General

The OAS Medical Benefi ts Trust (Trust) is a fund established in April 1982 by the General Secretariat of the

Organizati on of American States (GS/OAS) to carry out certain provisions of the GS/OAS Medical Benefi ts Plan

(Plan), including investment of assets and payment of claims and administrati ve expenses. Pursuant to the

provisions of the trust agreement dated June 27, 2000, the sole Trustee of the Trust is the General Secretary. The

Secretary General delegates his duti es to fi ve (5) Delegate Trustees appointed by him, two of them in consultati on

with the staff associati on and the Reti ree Associati on of the GS/OAS. The Trust’s assets are held in custody by the

Northern Trust Company.

Eligibility and Benefi ts

The Plan provides health benefi ts, including medical, dental and prescripti on drugs to GS/OAS employees and their

covered eligible dependents. Reti red employees are enti tled to maintain their insurance coverage as determined

by certain criteria involving age and years of service. Upon separati on from service with the GS/OAS, if a former

staff member does not qualify to remain indefi nitely in the GS/OAS health plan, and if the eligible former staff

member wishes to remain in the health plan beyond the fi rst month, he/she must pay in advance the full insurance

premium.

Staff members have the opti on of choosing health coverage from two available carriers:

• Self-Insured Health Plan administered by CareFirst Blue Cross Blue Shield (BCBS), which it is not underwritt en

by a commercial insurance company. It is a self-insured scheme meaning that claims are paid by BCBS

directly from the OAS Medical benefi ts Trust Fund. The income of the Fund is derived from contributi ons paid

by the GS/OAS and subscribers. BCBS is a preferred provider organizati on insuring approximately 98% of

staff members and reti rees.

• Insured Plan by Kaiser Permanente, which is a Health Maintenance Organizati on insuring approximately 2% of

staff members and reti rees.

Contributi onsEmployees and reti rees parti cipati ng in the Plan contribute a specifi ed amount to the Trust, determined periodically

by GS/OAS, for self coverage and their eligible dependents.

Source of contributi ons:

• Staff Share is 1/3 of the premium, recognized and earned on a monthly basis, for the period in which health

care coverage is in eff ect.


130


• OAS Share is 2/3 of the premium, recognized and earned on a monthly basis, for the period health care cover-

age is in eff ect.

• Reti rees Share is 1/3 of the premium. Annual premium is divided in 12 monthly installment which are billed to

reti rees twice a year, in January and July. Reti rees have the opti on of paying in advance or on a monthly basis.

• OAS Share for Reti rees is 2/3 of the premium, recognized on a quarterly basis, for the period in which health

care coverage is in eff ect.

• Other Shares are the full amount of the premium, which are recognized and earned on a monthly basis. These

include Inter-American Defense Board (IADB); Inter-American Court of Human Rights - Costa Rica (IACHR);

Parti cipati on of eligible former GS/OAS staff member.

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, 2011 and 2010, are included in accounts payable on the accompanying statements of fi nancial

positi on.

Trust Rights and Obligati ons

The Secretary General, as the Trustee, has the right under the Plan to modify the benefi ts provided to acti ve and

reti red employees. All funds available will be used exclusively to pay benefi ts under the Plan unti l the funds are depleted.




Equity in OAS Treasury Fund and Cash Equivalents

All U.S. dollars available for use in carrying out the acti viti es of the various funds of the OAS are combined 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 operati ons. Subject to


its balance.

Cash equivalents include amounts invested in accounts that are readily converti ble to cash. Investments with

contractual maturiti es of ninety days or less from the date of original purchase are classifi ed 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 routi nely anti cipates the

ti ming and amount of future cash fl ows.


131


Investments

Investments are presented in the fi nancial statements at fair value, which is primarily based upon quoted market

prices. Unrealized gains and losses in the value of investments are recognized in the statement of acti viti es as the

change in fair value between periods.

Administrati ve Expenses

The Trust pays all administrati ve expenses of the Plan. Total expenses paid by the Trust on behalf of the Plan for the

years ended December 31, 2011 and 2010 were USD 873,407 and USD 567,257, respecti vely.

Revenue Recogniti on

Contributi ons are recognized when earned. Contributi ons received in advance of the benefi t period are deferred

unti l earned.


The Trust evaluated subsequent events through April 25, 2012, the date on which the fi nancial statements became


Use of Esti mates

The preparati on of fi nancial statements in accordance with accounti ng principles generally accepted in the United



and the reported amounts of income and expenses during the reporti ng period. Actual results could diff er from

those esti mates.

The Trust’s investments, in general, are exposed to various risks, such as interest rate, credit and overall market

volati lity risks. Further, due to the level of risk associated with certain investment securiti es, it is reasonably possible

that changes in the values of investment securiti es will occur in the near term and such changes could materially

aff ect the amounts reported in the statements of fi nancial positi on as net assets.

The Trust adopted Financial Accounti ng Standards

Board Accounti ng Standards Codifi cati on 820,

“Fair Value Measurements and Disclosures” (FASB

ASC 820) in 2008 which defi nes and establishes a

framework for measuring fair value. As of December

31, 2011 and 2010, the Trust’s investment portf olio

was categorized as level 1 for which fair value is based

on quoted prices in acti ve markets for identi cal assets

or liabiliti es. The values of individual investments of

the Trust are shown in Table 1.

Table 1Fair Value of Individual InvestmentsFor the years ended December 31(in USD)


2011 2010Columbia Int'l Fund 4,288,277 3,633,159Pimco All Asset 2,965,757Pimco High Yield 557,235Pimco Total Return 10,368,463 8,908,800Vanguard Institutional 11,504,281Vanguard Mid Cap 1,883,189Vanguard Small Cap 1,597,457Vanguard SP 500 Index 10,535,381Total 29,126,778 27,115,221

132


As of December 31, 2011 and 2010, USD 1,293,664 and USD 1,241,057, respecti vely, of net assets have been designat-ed for medical claims payable. This amount is computed based upon past claims payment experience, and in manage-ment’s opinion, is a reasonable esti mate of claims incurred but not reported as of December 31, 2011 and 2010. The liability for claims incurred but not reported under the Plan is a liability of the Plan and OAS, the employer organizati on.

The accrued or past service liabiliti es as of December 31, 2009 (date of last actuarial study) for postreti rement health and life insurance benefi ts are approximately USD 88.5 million (USD 85.2 million for reti ree health benefi ts and USD 3.3 million for reti ree life insurance). As of December 31, 2011, the Trust’s assets totaled USD 29,864,417. These funds are not for coverage of life insurance benefi ts. These liabiliti es under the Plan are liabiliti es of OAS, the employer organizati on, to the extent Trust funds are not available.

The breakdown of the contributi ons towards the

two available carriers of the plan by contributors is

shown in Table 2.

As an internati onal organizati on, the OAS is immune from U.S. Federal income taxes. As a result, this considerati on applies to the Trust.

Health costs incurred by parti cipants and their eligible dependents are covered by a group self-insurance contract

maintained by the Trust. It is the present intenti on of the GS/OAS and the Trust to conti nue obtaining insurance

coverage for benefi ts. Insurance premiums for the future benefi t obligati ons will be funded by contributi ons to the

Trust in those later years.

The Trust is not subject to liti gati on which management believes will have a material adverse eff ect on the Trust’s

fi nancial conditi on.


Table 2Contributi onsFor the years ended December 31(in USD)

2011 2010For Carefirst BCBS:

OAS 5,174,297 5,106,571Staff 2,589,574 2,552,196OAS for retirees 2,729,690 2,697,682Retirees 1,557,720 1,595,720IADB 124,364 81,880CIDH 85,387 88,058

Subtotal 12,261,032 12,122,107For Kaiser Permanente:

OAS 105,308 125,325Staff 52,654 62,663OAS for retirees 39,593 37,241Retirees 19,988 12,603

Subtotal 217,542 237,832Total 12,478,575 12,359,939

133


134



135

FINANCIAL STATEMENTS OF AGENCIES AND ENTITIES RELATED TO

THE ORGANIZATION OF AMERICAN STATES (OAS)

137 Chapter 8 - Trust for the Americas

147 Chapter 9 - Inter-American Defense Board

SECTION III

136

GS/OAS - ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010Secti on III


137







143 Organizati on and Financial Statements


145 Signifi cant Contributi ons

145 Project Expenditures


CHAPTER 8TRUST FOR THE AMERICAS

138



Secti on III - Chapter 8

139

GS/OAS - ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010 Secti on III - Chapter 8


Tel: 202 327–6000 www.ey.com

REPORT OF INDEPENDENT AUDITORS The Board of External Auditors Organization of American States We have audited the accompanying statements of financial position of the Trust for the Americas (the Trust), as of December 31, 2011 and 2010, 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. 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 audit of the Trust’s internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Trust’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 accounting 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 position of the Trust as of December 31, 2011 and 2010, and the changes in its net assets and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States.

April 25, 2012

140




141


Organizati on of American StatesTrust for the AmericasStatements of Financial Positi onAs of December 31(in USD)


Notes 2011 2010ASSETS

Equity in OAS Treasury Fund 1,499,718 1,796,909Government grants receivable 2 202,286 319,303Prepaid expenses 5,005 9,920

Total assets 1,707,009 2,126,132

LIABILITIES AND NET ASSETSAccounts payable 182,691 37,322Deferred revenue 549,000


Temporarily restricted net assets 2 708,515 1,857,775Unrestricted net assets 2 266,803 231,035

Total net assets 975,318 2,088,810

Total liabilities and net assets 1,707,009 2,126,132

Organizati on of American StatesTrust for the AmericasStatements of Acti viti esFor the years ended December 31(in USD)

Notes 2011 2010Unrestricted net assetsINCREASES

Contributions 1,380,652 1,583,617Interest distribution to fund 16,659 40,794Refunds 2,974In kind contributions 2 1,377,719 3,416,315OAS in kind contributions 2 452,922 369,730Released from restrictions 2 1,986,405 2,171,267

Total increases 5,214,357 7,584,697

DECREASESTransfers out 3,388Return to donors 49,175 4,214Realized Gains and Losses 18Administrative and project expenses 3,298,754 3,581,432In kind expenses 2 1,377,719 3,416,315OAS in kind expenses 2 452,922 369,730

Total decreases 5,178,588 7,375,079

Change in unrestricted net assets 35,769 209,618

Temporarily restricted net assetsContributions 837,144 2,176,876Released from restriction 2 (1,986,405) (2,171,267)

(1,149,261) 5,609

Change in net assets (1,113,492) 215,227

Net assets, beginning of year 2,088,810 1,873,583Net assets, end of year 975,318 2,088,810


142


Organizati on of American StatesTrust for the AmericasStatements of Cash FlowsYears ended December 31(in USD)


2011 2010Operating activitiesChange in net assets (1,113,492) 215,227

Adjustments to reconcile change in net assetsto net cash from operating activities:

(Increase) decrease in government grants receivable 117,017 (47,442)(Increase) decrease in prepaid expenses 4,915 (9,920)Increase (decrease) in account payable 145,369 6,115Increase (decrease) in deferred revenue 549,000 (16,730)

Net increase (decrease) in equity in OAS Treasury Fund (297,191) 147,250

Equity in OAS Treasury Fund, beginning of the year 1,796,909 1,649,659Equity in OAS Treasury Fund, end of the year 1,499,718 1,796,909


143

The Trust for the Americas (the Trust) was created in 1997 as a non profi t enti ty incorporated in the District of

Columbia. The Trust serves the Organizati on of American States (OAS) as an entry point to expand hemispheric

cooperati on and enhance economic development by providing a channel for informati on, 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 acti ons that are

environmentally, economically and socially sustainable, and that foster public parti cipati on, parti cularly of groups

previously excluded from the internati onal dialogue.

The operati on of the Trust began in fi scal year 1998 with the principal focus on establishing the framework within

which to begin program acti viti es. Funding to establish the Trust was provided by Inter-American Council for

Integral Development (CIDI) through a specifi c fund created to fi nance CIDI programs that strengthen partnerships

with private enterprises and foundati ons. The resources have been provided by contributi ons from corporate

donors, government grants (from the U.S. Federal government as well as from other countries such as Canada and

Colombia), multi lateral organizati ons, in kind contributi ons from the Executi ve Secretariat for Integral Development

(SEDI) represented in staff and offi ce support, and in-kind donati ons from corporate and other donors.


The accompanying fi nancial statements are prepared on the accrual basis of accounti ng in accordance with


Equity in OAS Treasury Fund

All U.S. dollars available for use in carrying out the acti viti es of the various funds of OAS are combined 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 operati ons. Subject to


its balance.

Fund Accounti ng and Net Asset Classifi cati ons

The Trust has adopted FASB Accounti ng Standards Codifi cati on (ASC) No. 958-205 “Presentati on of Financial State-

ments of Not-for-Profi t Enti ti es”. The Trust’s accounts are classifi ed for accounti ng and reporti ng purposes into

projects established according to their nature and purposes. In the fi nancial statements, projects that have similar


144


characteristi cs have been combined into the following two net asset categories:

Temporarily Restricted – Net assets that are subject to donor imposed sti pulati ons that will be met either by pas-

sage of ti me or by the acti ons of the Trust. As the restricti ons are sati sfi ed, temporarily restricted net assets are

reclassifi ed to unrestricted net assets and are reported in the accompanying statements of acti viti es as net assets

released from restricti ons. The temporary restricti ons of the Trust relate to contributi ons to be used for projects

specifi ed by the donor.

Unrestricted – Net assets that are not subject to donor-imposed sti pulati ons and that may be expended for any

purpose in achieving the primary objecti ve of the Trust.

Government Grants

The Trust has an ongoing signifi cant grant agreement with the United States government in which the Trust draws

down funds through the Lett er of Credit system. This grant agreement is described in further detail in Note 3. The

United States grant awards are recognized as revenue to the extent of expenses incurred for purposes specifi ed by

the grantor. Expenses incurred in excess of cash received from the lett er of credit draw down of the United States

funds are shown as government grants receivable.

Contributi ons

Contributi ons are recorded when earned. The Trust records contributi ons as temporarily restricted if funds are

received with donor sti pulati ons that limit their use either through purpose or ti me restricti ons. When donor re-

stricti ons expire, temporarily restricted net assets are reclassifi ed to unrestricted net assets and reported in the

accompanying statements of acti viti es as net assets released from restricti ons.

ln-Kind Contributi ons

The Trust received in-kind contributi ons that are donated to the Trust as part of an agreement (the Agreement)

with the OAS. Under the Agreement, the OAS supports the Trust with space and executi ve staff support to enable

the Trust to accomplish its objecti ves. The OAS in-kind contributi ons to the Trust amount to USD 452,922 and USD

369,730 as of December 31, 2011 and 2010, respecti vely.

In additi on, the Trust received in-kind contributi ons in the amount of USD 1,377,719 and USD 3,416,315 as of

December 31, 2011 and 2010, respecti vely. These contributi ons were received in the form of soft ware donated by

the Microsoft Corporati on for the Trust’s Program of Opportuniti es in Employment through Technology in America

(POETA) program in Lati n America, and in the form of physical space and services from several partner organiza-

ti ons throughout the region, which have supported the implementati on of the Trust’s programs.

These amounts are included as revenue and expenses in the accompanying statements of acti viti es for the years

ended December 31, 2011 and 2010.

Federal Income Tax

The Trust is exempt from Federal income tax under secti on 501(a) of the “Internal Revenue Code” as an organiza-


145


ti on described in secti on 501(c) (3). The Trust is not a private foundati on within the meaning of secti on 509(a) of

the Code, because it is an organizati on described in secti on 509(a)(1)(A)(vi).


The Trust evaluated subsequent events through April 25, 2012, the date on which the fi nancial statements became


Use of Esti mates




and the reported amounts of income and expenses during the reported period. Actual results could diff er from

those esti mates.

The Trust received a USD 549,000 contributi on from Microsoft (received in December 2011 for use in 2012) to

conti nue the implementati on of its Program of Opportuniti es in Employment through Technology in the Americas

(POETA). The program is implemented in 20 countries of the Western Hemisphere, summing up more than 100

centers and focuses on people with disabiliti es, at-risk youth and demobilized combatants (in Colombia). In ad-

diti on to Microsoft , The Trust’s newest board member, AES Corporati on, contributed USD 200,126 to expand the

implementati on of this program to Dominican Republic, El Salvador and Panama.

Under the Democracy and Human Rights area, the Trust was fi nanced primarily under two grants by the US Depart-

ment of State. These grants totaled USD 934,900 in income, for the programs Claves and Promoti on of Labor Rights

of Migrant Workers in El Salvador, Costa Rica and Dominican Republic. The Trust also launched a new program

that started late in 2011 dealing with access to justi ce and capacity building for NGOs in Nicaragua and Honduras.

Finally, the Trust implemented USD 392,620 under the Armando Paz initi ati ve with funding from USAID received

through the OAS.

The majoriti es of the Trust’s 2011 project expenditures corresponds to its two main initi ati ves and were incurred

as follows:

Democracy, Governance and Human Rights (DGHR) Projects: USD 1,419,037

Informati on and Communicati on Technologies for Development (ICT4D) Projects: USD 1,653,837

These expenditures are included in Administrati ve and Project Expenses on the Statements of Acti viti es.


146


The Board is not subject to any liti gati ons which management believes will have a material adverse eff ect on the

Board’s fi nancial conditi on.

147







153 Organizati on


154 Income Taxes

154 Pension Plan and Employee Benefi ts

155 Funding

155 In-kind Contributi ons

155 Program Expenses


156 Reclassifi cati ons

CHAPTER 9INTER-AMERICAN DEFENSE BOARD

148




149



Tel: 202 327–6000 www.ey.com

REPORT OF INDEPENDENT AUDITORS The Board of External Auditors Organization of American States We have audited the accompanying statements of financial position of the Inter-American Defense Board (the Board), as of December 31, 2011 and 2010, 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. 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 audit of the Board’s internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Board’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 accounting 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 position of the Board as of December 31, 2011 and 2010, and the changes in its net assets and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States.

April 25, 2012

150




151


Organizati on of American StatesInter-American Defense BoardStatements of Financial Positi onAs of December 31(in USD)

Organizati on of American StatesInter-American Defense BoardStatements of Acti viti esFor the years ended December 31(in USD)


Notes 2011 2010

INCREASESFunding received from OAS 5 1,256,000 1,456,000In kind contribution 6 3,306,200 3,597,290Reimbursement income 6 1,588,886 1,173,423Interest and other income 13,032 5,844

Total revenue 6,164,118 6,232,557

DECREASESPersonnel 535,305 608,181Other general and administrative 628,140 687,594Depreciation 28,897 29,685In kind expense 6 3,306,200 3,597,290Contracts 1,015,952 1,371,548

Total expenses 5,514,494 6,294,298

Change in net assets 649,624 (61,742)

Net assets, beginning of year 502,828 564,569Net assets, end of year 1,152,452 502,828

Totals may not equal the sum of components due to rounding

Notes 2011 2010ASSETSCash and cash equivalents 861,123 1,230,470Accounts receivable 267,725 605Prepaid expenses 4,197 18,863Property & equipment 1,083,409 1,007,542Less: Accumulated depreciation (931,901) (903,004)

Total assets 1,284,553 1,354,476

LIABILITIES AND NET ASSETSAccounts payable and accrued expenses 100,114 52,070Deferred Income 742,120Accrued leave 31,987 57,458


Unrestricted net assets 1,152,452 502,828Total liabilities and net assets 1,284,553 1,354,476


152


Organizati on of American StatesInter-American Defense BoardStatements of Cash FlowsFor the years ended December 31(in USD)

Notes 2011 2010

Operating activities:Change in net assets 649,624 (61,742)

Adjustments to reconcile change in net assetsto net cash from operating activities:Depreciation 28,897 29,685

Changes In operating assets and liabilities(Increase) decrease in prepaid expenses 14,666 (9,950)(Increase) decrease in account receivable (267,120) 7,943Increase (decrease) in account payable 48,044 2,170Increase (decrease) in accrued leave (25,471) 2,020Increase (decrease) in deferred income operations (742,120) 742,120

Net cash provided (used) by operating activities (293,480) 712,247

Investing activities:Purchase of property and equipment (75,867) (17,516)

Increase (decrease) in cash and cash equivalents (369,347) 694,731Cash and cash equivalents, beginning of the year 1,230,470 535,739Cash and cash equivalents, end of year 861,123 1,230,470

Totals may not equal the sum of components due to rounding



153

The Inter-American Defense Board (the Board) was established on March 30, 1942 and designated, by executi ve order, as a public internati onal organizati on on March 26, 1951 by the General Assembly of the Organizati on of American States (OAS). On March 15, 2006 by OAS resoluti on (AG/RES.1 XXXII-E/06) the Board became an enti ty of the OAS.

The Board is comprised of military offi cers representi ng the highest echelons of their nati on’s defense establishments. The mission of the Board is to provide the OAS and its member states with technical and educati onal advice and consultancy services on matt ers related to military and defense in the Western Hemisphere in order to contribute to the fulfi llment of the OAS Charter.

The Inter-American Defense College (the College) was established in 1962 as a sub-organizati on of the Board. Its primary goal is to prepare military offi cers and civilian offi cials for senior leadership roles in their respecti ve countries throughout the Western Hemisphere.

The Board is an enti ty of the OAS and receives a substanti al porti on of its operati ng budget from the OAS; however, the two organizati ons maintain separate management structures. The Board has experienced a signifi cant reducti on of funding provided by the OAS. In response to budgetary constraints, the Board has dramati cally reduced its civilian work force from 87 civilian personnel in 1987 to 3 civilian personnel at the end of fi scal year 2011.

The administrati on has reduced expenses and personnel cost to minimal levels and management believes that further reducti ons may compromise the organizati on’s ability to adequately perform its mission. Management believes that the lack of civilian personnel aff ects the insti tuti onal memory of the organizati on, program conti nuity and adds signifi cant management challenges to the eff ecti ve operati on.

Basis of Presentati on

The accompanying fi nancial statements are prepared on the accrual basis of accounti ng, conforming to Generally Accepted Accounti ng Principles (GAAP) in the United States of America.

Fair Value of Financial Instruments

The Board’s fi nancial instruments consist of cash and cash equivalents, accounts receivable, accounts payable

and accrued expenses. In management’s opinion, the amounts carried of the fi nancial instruments approximate

their fair value as of December 31, 2011 and 2010. As of December 31, 2011 the Board’s investment portf olio

was categorized as level 1 for which fair value is based on quoted prices in acti ve markets for identi cal assets or

liabiliti es.


154


Cash and Cash Equivalents

The Board considers all investments with maturity of three months, or less, from the date of purchase to be cash

equivalents. Cash equivalents consist of money market funds as of December 31, 2011 and 2010.

Accounts Receivable

Accounts receivable, as of December 31, 2011 and 2010, consist primarily of amounts related to costs incurred by

the Board which are reimbursable by U.S. Department of Defense (DoD).

Use of Esti mates

Using GAAP requires management to make esti mates and assumpti ons that aff ect the reported amounts of assets

and liabiliti es, the disclosure of conti ngent assets and liabiliti es, and the reported amount of revenue and expense

at the date of the fi nancial statements during the reported period. Actual results could diff er from those esti mates.

Property and Equipment

Equipment and furniture are stated at cost, net of accumulated depreciati on. Depreciati on expense is recognized

using the straight-line method over the esti mated useful life of the assets. The useful life of equipment and furniture

is three and ten years, respecti vely.


The Board evaluated subsequent events through April 25, 2012, the date on which the fi nancial statements became


The Board is a public internati onal organizati on and as such, is immune from paying U.S. Government income tax.

All employees of the Board parti cipate in a contributory multi -employer pension plan administered by the

Reti rement and Pension Plan Committ ee of the OAS. Contributi ons to the Plan by the Board and employees are

based on fi xed percentages of annual pensionable salaries in accordance with United Nati ons tables and were

approximately USD 72,644 and USD 83,133 in fi scal years 2011 and 2010, respecti vely.

The Board provides certain benefi ts to its employees, which accrue to them during periods of employment and are

payable upon separati on. All employees are enti tled to accrued leave.


155


Funding received from the OAS as of December 31, 2011 and 2010 was USD 1,256,000 and USD 1,456,000,

respecti vely. The Board relies upon the OAS funding for many of its acti viti es and requires conti nued fi nancial

support from the OAS.

The headquarters of the Inter-American Defense Board is a building owned by the General Secretariat of the OAS,

located at 2600 16th Street, N.W. Washington, DC 20441.

The Inter-American Defense College building is owned by the Department of Defense of the United States, located

at Ft Lesley J. McNair in Washington, DC.

The Board received in-kind contributi ons from the OAS, DoD, and member states totaling approximately USD

3,306,200 and USD 3,597,290 for the years ending December 31, 2011 and 2010, respecti vely. These in-kind

contributi ons were valued at the fair market value and represented the use of offi ce space and transportati on

provided to the Board and College by the DoD and OAS. From the amounts menti oned above, the OAS provided

in-kind contributi ons for the years ended December 31, 2011 and 2010 in the amounts of USD 1,173,000 or 35.5%,

and of USD 1,173,000 or 32.6%, respecti vely, for the use of the building at 2600 NW 16th St., Washington DC. The

DoD provided in-kind support for the years ended December 31, 2011 and 2010 in the amount of USD 1,828,500

or 55.3%, and USD 1,828,500 or 50.8% for the use of the building at Fort McNair, Washington DC. Other in-kind

contributi ons support provided by the DoD and other member states of the OAS for the years ended December

31, 2011 and 2010 was USD 304,700 and USD 595,790, respecti vely, which included the use of U.S. aircraft on in-

country transportati on for student trips. These fi gures do not include the services provided by approximately 150

military personnel, delegates, students and advisors as the Board deems it impracti cal to measure the value of

those contributi ons.

The College received support from DoD for several seminars and other academic acti viti es. This support was

USD 1,588,886 and USD 1,173,423 for the years ended December 31, 2011 and 2010, respecti vely and is in-

cluded in the Board reimbursement income. These initi ati ves were in additi on to the normal operati ons of

the College providing greater parti cipati on opportuniti es to all OAS member states and enhanced curriculum.

While the Board intends to conti nue seeking external funding for such events, all future contributi ons will

be subject to individual event approval by the DoD agency providing that funding. The College received USD

211,322 and USD 346,656 for its DoD funded scholarship program as of December 31, 2011 and 2010, re-

specti vely. This scholarship program is designed to increase student parti cipati on from OAS member states.

The Board’s expenses were primarily divided in its main organs: the Council of Delegates, the Subsecretariat for

Advisory Services (SAS and former Internati onal Staff )/ The Subsecretariat for Administrati on (SACS); and the Inter-


156


American Defense College.

The OAS funding expenses incurred during 2011 and 2010 were calculated approximately as follows:

The Board is not subject to any liti gati ons which management believes will have a material adverse eff ect on the

Board’s fi nancial conditi on.

Certain reclassifi cati ons have been made to the 2010 fi nancial statements and disclosures to conform to the 2011

presentati on.


Table 1OAS Funding ExpensesAs of December 31(in USD)

2011 2010

Council of Delegates 246,571 290,765Subsecretariat for Advisory Services & Subsecretariat for Administration 367,256 313,059Inter American Defense College 642,173 852,176

TOTAL 1,256,000 1,456,000

157


158

GS/OAS - ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010Secti on III - Chapter 9


159

ORGANIZATION OF AMERICAN STATES OAS

RETIREMENT AND PENSION FUND

161 Chapter 10 - OAS Retirement and Pension Fund

SECTION IV

160



Secti on IV

161



165 Statements of Net Assets Available for Benefi ts to Parti cipants

165 Statements of Changes in Net Assets Available for Benefi ts to Parti cipants


167 Descripti on of the Fund

169 Signifi cant Accounti ng Policies

170 Investments

175 Actuarial Present Value of Accumulated Plan Benefi ts

176 Money Market Account

176 Securiti es Lending

177 Income Tax Status of the Plan

177 Risk and Uncertanti es

177 Subsequent Events

CHAPTER 10OAS RETIREMENT AND PENSION FUND

162



Secti on IV - Chapter 10

163

GS/OAS - ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010 Secti on IV - Chapter 10

Ernst & Young LLP1101 New York Ave, N.W. Washington DC 20005-4213

Tel: 202 327–6000www.ey.com

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 theOrganization of American States Retirement and Pension Fund (the Fund) as of December 31, 2011 and 2010, and the related statements of changes in net assets available for benefits to participants for the yearsthen 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 audit of the Fund’s internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of thn e 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 accounting principles used and significant estimates made by management and evaluating the overallfinancial 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, thefinancial status of the Fund at December 31, 2011 and 2010, and the changes in its financial status for theyears then ended, in conformity with accounting principles generally accepted in the United States.

April 24, 2012

164




165


Organizati on of American StatesReti rement and Pension FundStatements of Changes in Net Assets Available for Benefi ts to Parti cipantsFor the years ended December 31(in USD)

Organizati on of American StatesReti rement and Pension FundStatements of Net Assets Available for Benefi ts to Parti cipantsAs of December 31(in USD)


2011 2010

AssetsInvestments at fair value:

Money market funds 4,022,994 1,035,500Short term investments 2,200,909 4,747,372Corporate bonds 5,800,687Commingled equity trusts/Mutual Funds 110,383,245 126,761,047Fixed income funds 75,777,941 74,223,621Common stock 25,476,469 26,386,340

Sub total 217,861,558 238,954,567

Accrued interest and dividends 31,839 67,301Due from Broker for securities sold 133,160

Total Assets 217,893,397 239,155,028

LiabilitiesDue to Broker for securities purchased 8,150Provident Plan participants accounts 1,224,907 1,274,688Administrative expenses payable 119,207 273,294

Total Liabilities 1,352,264 1,547,982

Net Assets available for benefits 216,541,133 237,607,046

2011 2010

AdditionsNet appreciation/(depreciation) in fair value of investments (1,013,003) 26,422,066

Interest and dividends 848,442 614,010

Investment advisory and other fees (470,233) (471,567)

(634,794) 26,564,509

Contributions

Institutions 8,972,735 9,174,391

Participants 4,488,793 4,619,072

Participant payments for purchase of years of participation 131,461 108,211

13,592,989 13,901,674

Total Additions 12,958,195 40,466,183

DeductionsPayments to pensioners 9,889,953 9,080,761

Liquidations paid to participants (or their beneficiaries) 23,357,894 26,379,385

Interest credited to Provident Plan accounts 13,850 37,313

Administrative expenses 762,411 798,414

Total Deductions 34,024,108 36,295,873

Net increase/(decrease) (21,065,913) 4,170,310

Net Assets Available for BenefitsBeginning of the Year 237,607,046 233,436,736End of the Year 216,541,133 237,607,046


166




167

The acti vity of the Organizati on of American States Reti rement and Pension Fund (the Fund) includes both the

Reti rement and Pension Plan (the Plan) and the Provident Plan. The following brief descripti on of the Plan and the

Provident Plan is provided for general informati on purposes only. The Plan and Provident Plan documents should

be consulted for detailed informati on.

General

The Plan is a contributory defi ned benefi t reti rement plan maintained for the benefi t of most staff members of the

Organizati on of American States (the OAS) and other affi liated insti tuti ons. Compulsory contributi ons are shared

two-thirds by the insti tuti on and one-third by the staff member. Staff member contributi ons are calculated at 7% of pensionable remunerati on.

The Provident Plan is a contributory savings plan established for the benefi t of employees under short-term

contracts. Compulsory contributi ons by the employer and the parti cipant are made in equal amounts, and the

balances in the accounts are fully vested in the name of the parti cipants. The total of the accumulated funds in the

Provident Plan parti cipants’ accounts may only be withdrawn at the ti me of death, transfer to another qualifi ed plan, or separati on.

Funding Policy

The Plan and the Provident Plan are funded by the General Secretariat, other affi liated insti tuti ons, and

compulsory parti cipants’ contributi ons at fi xed percentages of their annual pensionable remunerati ons. A porti on

of the income earned on the Fund’s investments is allocated semiannually to the Plan and the Provident Plan

parti cipants’ accounts at rates determined by the Reti rement and Pension Fund Committ ee (the Committ ee). The

remaining porti on, if any, is retained in the Fund’s general reserve for operati onal costs and to ensure the Fund’s

sustainability. Interest credited to parti cipants’ accounts as determined by the Committ ee was 1.5% and 4% in 2011

and 2010, respecti vely. Plan parti cipants’ accumulated contributi ons were USD 50,528,095 and USD 57,050,276

at December 31, 2011 and 2010, respecti vely, and Plan insti tuti onal accumulated contributi ons—including non-

vested contributi ons—were USD 99,763,490 and USD 112,838,935 at December 31, 2011 and 2010, respecti vely.

All these contributi ons include interest credited at rates determined by the Committ ee, compounded semiannually.

Benefi ts Amounts included in parti cipants’ Plan accounts may only be withdrawn at the ti me of death or separati on.

Parti cipants leaving the Plan before mandatory reti rement age are enti tled to receive the amount of their personal

credits (contributi ons plus interest) and a percentage of the insti tuti onal credit (employer’s contributi ons plus

interest) based upon the vesti ng provisions of the Plan.


168

GS/OAS - ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010Secti on IV - Chapter 10

The vesti ng provisions of the Plan provide that parti cipants with less than four years of parti cipati on receive, in additi on to 100% of their personal credits, 35% of the insti tuti onal credit. Parti cipants with four, but less than fi ve, years of parti cipati on receive 40% of the insti tuti onal credit. Parti cipants receive an additi onal 20% of the insti tuti onal credit for each additi onal year in excess of four. They are fully vested in their insti tuti onal credits aft er

seven years of parti cipati on.

Minimum conditi ons for reti rement are 55 years of age and 15 years of parti cipati on in the Plan. Upon reti ring,

parti cipants in the Plan are enti tled to a pension payable for life with the opti on of taking up to 1/3 of the actuarial

value of their pension in a one-ti me lump-sum payment. Parti cipants who joined the Plan before January 1, 1982,

may elect, instead of the preceding benefi t, a life annuity based on the total sum standing to their credit in their

accounts. Alternati vely, at their request, the Committ ee has the discreti on to substi tute some other form of benefi t

of equivalent value.

The Plan provides for minimum pension benefi ts. The minimum life pension for a parti cipant at age 65, with not

less than 15 years of parti cipati on in the Plan, is an annual amount equal to 2% of the average annual pensionable

remunerati on (for the 36 consecuti ve months of highest pensionable remunerati on within the last fi ve years of

remunerated parti cipati on) multi plied by the number of years of parti cipati on up to a maximum of 30, and 12/3 %

additi onal for every year of parti cipati on in excess of 30 but no more than 40.

The same method is used to determine the amount of the voluntary reti rement pension due to parti cipants who

elect this form of reti rement that is applicable to parti cipants 55 years of age or older, but less than 65, whose

years of parti cipati on and age, when added, total not less than 85 (the rule of 85). Certain actuarial reducti ons are

made for reti rement of parti cipants who do not sati sfy either the conditi ons for compulsory reti rement or the rule

of 85. Cost-of-living adjustments to pensions are contemplated in the Plan.

Death Benefi ts

Upon death of a pensioner (or a parti cipant with not less than fi ve years of parti cipati on who dies while in acti ve

service), the surviving spouse and minor or disabled children are enti tled to a pension, as defi ned in the Plan.

When an acti ve parti cipant dies with less than fi ve years of parti cipati on, the surviving spouse and the minor or

disabled children, if any, receive the total of the accumulated funds in the parti cipant’s account. Also, for a par-

ti cipant who dies while in acti ve service with no surviving spouse or children, the Plan authorizes payment of the

respecti ve personal credit (personal contributi ons and its accrued interest) to the designated benefi ciaries.

Disability Benefi ts

Parti cipants with fi ve or more years of parti cipati on in the Plan, whose services are terminated because of physical

or mental disability, receive annual disability benefi ts, in the form of a life pension, as defi ned in the Plan. Parti ci-

pants who have less than fi ve years of parti cipati on receive the total of the accumulated funds in their accounts. A

parti cipant who joined the Plan before January 1, 1982, may elect to be covered instead by alternati ve provisions

on disability reti rement as defi ned in the Plan.

Plan Terminati ons

If the plans are terminated, every parti cipant, regardless of length of parti cipati on, is enti tled to all the contribu-

ti ons credited to his or her account and the increment thereon.

169


Except to correct any actuarial errors, no part of the contributi on to the Plans made by the General Secretariat

of the OAS or any other affi liated insti tuti on, or of the increment thereon, shall revert to the general funds of the

insti tuti on or be used for any other purpose than the exclusive benefi t to the parti cipants or their benefi ciaries.


The accompanying fi nancial statements have been prepared on the accrual basis of accounti ng. Benefi ts are

recorded when paid.

Investment Valuati on and Income Recogniti on

Money Markets funds, short-term investments, common stocks, fi xed income funds and mutual funds are stated

at fair value. Fair value is defi ned as the price that would be received to sell an asset or paid to transfer a liability

in an orderly transacti on between market parti cipants at the measurement date (an exit price). Commingled

equity trusts are valued by obtaining a price from their issuer, which is based on quoted prices of the acti ve

markets on which the underlying security is traded.

In accordance with ASC 820, Fair Value Measurements and Disclosures, assets and liabiliti es measured at fair

value are categorized into the following fair value hierarchy:

Level 1 – Fair value is based on unadjusted quoted prices for identi cal assets or liabiliti es in an acti ve market that

the Plan has the ability to access at the measurement date.

Level 2 – Fair value is based on quoted prices in markets that are not acti ve, quoted prices for similar assets and

liabiliti es in acti ve markets, and inputs that are observable for the asset or liability, either directly or indirectly, for

substanti ally the full term of the asset or liability.

Level 3 – Fair value is based on prices or valuati on techniques that require inputs that are both signifi cant to the

fair value measurements and unobservable. These inputs refl ect management’s judgment about the assumpti ons

that a market parti cipant would use in pricing the investment and are based on the best available informati on,

some of which may be internally developed.

Purchases and sales of securiti es are recorded on a trade-date basis. Interest income is recorded as earned.

Dividends are recorded on the ex-dividend date. Net appreciati on includes the Fund’s gains and losses on

investments bought and sold as well as held during the year.


2. SIGNIFICANT ACCOUNTING POLICIES

170


Actuarial Present Value of Accumulated Plan Benefi ts

Accumulated plan benefi ts (See Note 4) represent the actuarial present value of esti mated future periodic

payments, including lump-sum distributi ons that are att ributable under the Plan’s provisions to services rendered

by the employees to the valuati on date. Accumulated plan benefi ts include benefi ts expected to be paid to (a)

reti red or terminated employees or their benefi ciaries and (b) present employees or their benefi ciaries. The

actuarial present value of accumulated plan benefi ts is determined by the consulti ng actuaries, Buck Consultants.

Use of Esti mates


States requires management to make esti mates and assumpti ons that aff ect the amounts reported in the fi nancial

statements and accompanying notes. Actual results could diff er from those esti mates.

Reclassifi cati ons

Certain reclassifi cati ons have been made to the 2010 fi nancial statements and disclosures to conform with the

2011 presentati on.

New Accounti ng Pronouncements

In May 2011, the FASB issued Accounti ng Standards Update 2011-04, Amendments to Achieve Common Fair Value

Measurements and Disclosure Requirements in U.S. GAAP and IFRSs, (ASU 2011-04). ASU 2011-04 amended ASC

820, Fair Value Measurements and Disclosures, to converge the fair value measurement guidance in US gener-

ally accepted accounti ng principles (GAAP) and Internati onal Financial Reporti ng Standards (IFRSs). Some of the

amendments clarify the applicati on of existi ng fair value measurement requirements, while other amendments

change a parti cular principle in ASC 820. In additi on, ASU 2011-04 requires additi onal fair value disclosures [al-

though certain of these new disclosures will not be required for nonpublic enti ti es]. The amendments are to be

applied prospecti vely and are eff ecti ve for annual periods beginning aft er December 15, 2011. Fund management

is currently evaluati ng the eff ect that the provisions of ASU 2011-04 will have on the Fund’s fi nancial statements.

The Fund’s investment portf olio is managed by State Street Global Advisors; The Northern Trust Company; BlackRock

Insti tuti onal Trust Company; Aberdeen Asset Management; Lord, Abbett & Co.; Grantham, Mayo, Van Ott erloo &

Co., LLC (GMO); and Merrill Lynch, within the investment policy guidelines established by the Committ ee. The

Committ ee also retains the fi rm Buck Consultants as investment advisors.

State Street Global Advisors manages the domesti c passive equity (large and medium capitalizati on) and the long-

term passive bond portf olios. They also act as the custodian for both portf olios. Lord, Abbett & Co. manages the

acti ve small cap porti on of the domesti c equity portf olio and the Northern Trust Company acts as the custodian

for this portf olio. The Northern Trust Company also manages and acts as the custodian for a porti on of the short-


171


term, fi xed-income investment portf olio.

Aberdeen Asset Management1 manages

the acti ve porti on of the long-term

bond portf olio. BlackRock Insti tuti onal

Trust Company manages and acts as the

custodian of the passive internati onal

equity portf olio. GMO manages and acts

as the custodian for the acti ve porti on of

the internati onal equity portf olio.

Buck Consultants performs the

monitoring of the investment managers

and investment returns to assure

compliance with the Committ ee’s

established policies. Buck Consultants

also presents quarterly reports to the Committ ee.

The fair value of individual investments that represent 5% or more of the Fund’s net assets, is presented in Table 1.

The classifi cati on of investments by portf olio and fi nancial instruments is presented in Table 2 and 3, these tables

facilitate the understanding of the compositi on and nature of the investment structure of the Fund. Also, the listi ng

1 Aberdeen Asset Management has its own custody agreement with State Street Bank and Trust Company. The Fund, as well, monitors its acti viti es through the Northern Trust Company.


Table 1Individual Investments that Represent 5% or more of the Fund’s Net AssetsAs of December 31(in USD)

2011SSGA Russell Index 1000 Securities Lending Fund 66,917,670Aberdeen Core Plus Fixed Income Fund Portfolio 16,472,002SSGA US Aggregate Bond Index Securities Lending Fund 39,056,282EAFE EQ Index FD Ex Japan 28,653,505

MFB NT Collective Intermediate Government Credit Bond

Index Fund Lending 12,266,867

2010SSGA Russell Index 1000 Securities Lending Fund 77,448,909Aberdeen Core Plus Fixed Income Fund Portfolio 15,215,240SSGA US Aggregate Bond Index Securities Lending Fund 39,049,040EAFE EQ Index FD Ex Japan 32,260,307

Table 2Classifi cati on of Investments by Portf olio -2011(in USD)

Table 3Classifi cati on of Investments by Portf olio - 2010(in USD)

Financial CategoriesShort Term

PortfolioFixed Term

PortfolioDomestic Equity

PortfolioInternational

Equity Portfolio TotalMoney market funds 1,035,5001,035,500 1,035,500Short term Investments 3,692,1283,692,128 1,055,2441,055,244 4,747,372Corporate Bonds 5,800,6875,800,687 5,800,687Fixed Income Funds 508,912 73,714,70973,714,709 74,223,6217Commingled Equity Trusts/Mutual Funds 77,448,909 49,312,138 126,761,047Common Stock 26,386,34026,386,340 26,386,3402

Total 11,037,227 73,714,709 104,890,493 49,312,138 238,954,567

Financial CategoriesShort Term

PortfolioFixed Term

PortfolioDomestic Equity

PortfolioInternational

Equity Portfolio TotalMoney market funds 4,022,994 4,022,994Short term Investments 1,092,304 1,108,605 2,200,909Fixed Income Funds 75,777,941 75,777,941Commingled Equity Trusts/Mutual Funds 66,917,670 43,465,575 110,383,245Common Stock 25,476,469 25,476,469

Total 5,115,298 75,777,941 93,502,744 43,465,575 217,861,558

172


of investment assets in the Statements

of Net Assets Available for Benefi ts to

Parti cipants follows the classifi cati on by

fi nancial instruments in full compliance

with generally accepted accounti ng

principles.

The Fund’s investments (including

bought, sold, as well as held during the

year) appreciated (depreciated) in fair

value is shown in Table 4.

Fair Value Measurements

Fair value is defi ned under ASC 820 as the price that would be received to sell an asset or paid to transfer a liability

in an orderly transacti on between market parti cipants at the measurement date (i.e., an exit price). To measure

fair value, a hierarchy has been established that requires an enti ty to maximize the use of observable inputs and

minimize the use of unobservable inputs. As such, the hierarchy gives the highest priority to unadjusted quoted

prices in acti ve markets for identi cal assets and liabiliti es (Level 1) and the lowest priority to unobservable inputs

(Level 3).

The three levels of the fair value hierarchy under FASB ASC 820 are described below:

Level 1

Level 2

Level 2 inputs include the following:

• Quoted prices for identical or similar assets or liabilities in markets that are not active

• Inputs that are derived principally from or corroborated by observable market data by

correlation or other means

Level 3 Unobservable inputs for the asset or liability (i.e., supported by little or no market activity). Level 3inputs include management’s own assumption about the assumptions that market participantswould use in pricing the asset or liability (including assumptions about risk).

• Quoted prices for similar assets and liabilities in active markets

Inputs other than quoted prices in active markets for identical assets and liabilities that areobservable either directly or indirectly for substantially the full term of the asset or liability.

Unadjusted quoted prices in active markets that are accessible to the reporting entity at themeasurement date for identical assets and liabilities.

• Observable inputs other than quoted prices that are used in the valuation of the

asset or liabilities (e.g., interest rate and yield curve quotes at commonly quoted intervals)

The level in the fair value hierarchy within which the fair value measurement is classifi ed is determined based on

the lowest level input that is signifi cant to the fair value measure in its enti rety.


Table 4Net Realized and Unrealized Appreciati on (Depreciati on)For the years ended December 31(in USD)

2011 2010

Fixed Income Funds 5,044,329 6,172,156Corporate Bonds (154,599) (88,705)Commingled Equity Trusts/Mutual Funds (4,738,724) 14,411,569Common Stock (1,164,009) 5,927,046Total (1,013,003) 26,422,066

173


Common stocks, corporate bonds and mutual funds: Measured at fair value based on quoted market prices in

acti ve markets, a valuati on technique consistent with the market approach. Such securiti es are classifi ed within

Level 1 of the fair value hierarchy. As required by the fair value measurement framework, no adjustments are

made to quoted price for such securiti es.

Commingled Equity Trusts, Fixed Income Funds, short-term investment funds and Money Market Funds, which are

not publicly-traded are measured at fair value on the net asset value of the investment funds and are classifi ed

as Level 2, as they are redeemable with the investee in the near term at their net asset value per share at the

measurement date This valuati on technique is consistent with the market approach.

During 2011 there were no signifi cant transfers in and out of Levels 1 and 2.

The following tables sets forth by level, within the fair value hierarchy, the Fund’s assets at fair value as of De-

cember 31, 2011 and 2010.

Table 5Assets at Fair ValueFor the years ended December 31(in USD)

The Fund has esti mated the fair value of the following investment funds using their net asset value per share as

of December 31, 2011. None of these funds have unfunded commitments.


2011 Level 1 Level 2 Level 3 Total

Money market funds 4,022,994 4,022,994Short term investments 2,200,909 2,200,909Common stock 25,476,469 25,476,469Commingled equity trusts 103,439,410 103,439,410

Fixed income funds 75,777,941 75,777,941

Corporate bonds

Mutual fund 6,943,835 6,943,83532,420,304 185,441,254 217,861,558

2010 Level 1 Level 2 Level 3 TotalMoney market funds 1,035,500 1,035,500Short term investments 4,747,372 4,747,372Common stock 26,386,340 26,386,340Commingled equity trusts 118,866,610 118,866,610Fixed income funds 508,912 73,714,709 74,223,621Corporate bonds 5,800,687 5,800,687Mutual fund 7,894,437 7,894,437

40,590,376 198,364,191 238,954,567

174


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175


The Plan’s actuary esti mated the actuarial present value of accumulated plan benefi ts, which is the amount that

results from applying actuarial assumpti ons to adjust the accumulated plan benefi ts earned by the parti cipants

to refl ect the ti me value of money (through discounts for interest) and the probability of payment (by means of

decrements such as for death, disability, withdrawal or reti rement) between the valuati on date and the expected

date of payment.

Signifi cant assumpti ons underlying the actuarial valuati on are as follows:

These assumpti ons are based on the presumpti on that the Plan will conti nue. Were the Plan to terminate, dif-

ferent actuarial assumpti ons and other factors might be applicable in determining the actuarial present value of

accumulated plan benefi ts.

The actuarial present value of accumulated plan benefi ts and benefi t informati on for December 31, 2011 and

2010, is shown in the following table:


Table 6Actuarial Valuati ons Assumpti onsFor the years ended on December 31

Table 7Actuarial Present Value of Accumulated Plan Benefi tsFor the years ended on December 31(in thousands of USD)

2011 2010Mortality United Nations mortality tables – male and female 2007

with mortality improvements projected to 2026United Nations mortality tables – male and female 2000.

Retirement 90% for ages 65–69 with 15 or more years of service. 90% for ages 65–69 with 15 or more years of service.

Interest 8.0% of which 3.2% is assumed to be credited toparticipants’ accounts.

8.0% of which 3.2% is assumed to be credited toparticipants’ accounts.

Retirement Benefit Election 70% participants assumed to elect full commutation withthe remaining 30% assumed to take their benefit in theform of annuity.

70% participants assumed to elect full commutation withthe remaining 30% assumed to take their benefit in theform of annuity.

Operational Costs 0.4% 0.4%Inflation 3.5% 3.5%

2011 2010Vested Benefits:

Participants 131,148 103,661Pensioners 97,191 110,994

Total vested benefits 228,339 214,655

Non vested benefits 26,709 28,488

Total actuarial present value of accumulated plan benefits 255,048 243,143

176


The changes in accumulated plan benefi ts for the years ended December 31, 2011 and 2010 are shown in the

following table:

The Fund has an operati onal money market account with Merrill Lynch from which liquidati on and annuitant

payments are made. This account is considered to be part of the investment portf olio maintained by the Fund and

is included as part of cash and cash equivalents when calculati ng the investment allocati on in accordance with the

investment policy guidelines established by the Committ ee. Money market account balances were USD 4,022,994

and USD 1,035,500 at December 31, 2011 and 2010, respecti vely.

The Fund is authorized to engage in the lending of certain investments. Securiti es lending is an investment manage-

ment enhancement that uti lizes certain existi ng securiti es of the Fund to earn additi onal income. Securiti es lend-

ing involves the loaning of securiti es to approved banks and broker/dealers. In return for the loaned securiti es, the

trustee, prior to or simultaneous with delivery of the loaned securiti es to the borrower, receives collateral in the

form of cash or U.S. government securiti es as a safeguard against possible default of any borrower on the return of

the loan under terms that permit the Fund to repledge or sell the securiti es. Each loan is initi ally collateralized, in the

case of: (a) loaned securiti es denominated in U.S. dollars or whose primary trading market is located in the U.S., or

(b) loaned securiti es not denominated in U.S. dollars or whose primary trading market is not located in the U.S. to

the extent of 105% of the market value of the loaned securiti es. The collateral is marked to market on a daily basis.

In the event the counterparty is unable to meet its contractual obligati on under the securiti es lending arrangement,

the Fund may incur losses equal to the amount by which the market value of the securiti es diff er from the amount

of collateral held. The Fund miti gates credit risk associated with securiti es lending arrangements by monitoring


Table 8Reconciliati on of the Total Actuarial Present Value of the Accumulated Plan Benefi tsFor the years ended on December 31(in thousands of USD)

2011 2010

Total actuarial present value of accumulated plan benefits at beginning of the year 243,143 256,173Increase (decrease) attributable to:

Interest earned on accumulated plan benefits 18,137 19,102Benefits paid (33,498) (35,472)Benefits accumulated 14,002 7,204Change in actuarial assumption 13,264 (3,864)

Total actuarial present value of accumulated plan benefits at end of the year 255,048 243,143

177


the fair value of the securiti es loaned on a daily basis, with additi onal collateral obtained or refunded as necessary.

The Fund maintains full ownership rights to the securiti es loaned and accordingly, classifi es loaned securiti es

as investments. The fair value of securiti es on loan was approximately USD 9,381,298 and USD 13,147,479 and

the fair value of collateral was approximately USD 9,325,932 and USD 13,226,061 million, respecti vely at De-

cember 31, 2011 and 2010. Securiti es lending income earned by the Fund is recorded on the accrual basis and

was approximately USD 31,086 and USD 22,577 for the years ended December 31, 2011 and 2010, respecti vely.

As an internati onal organizati on, the OAS is exempt from U.S. federal income taxes and such exempti on applies to

the Plan and the Provident Plan of the OAS.

8. RI 8.8. R RII

K AND UNCERTANTIESThe Fund invests in various investment securiti es. Investment securiti es are exposed to various risks such as interest

rate, market volati lity and credit risks. Due to the level of risk associated with certain investment securiti es, it is at

least reasonably possible that changes in the values of investment securiti es will occur in the near term and that

those changes could materially aff ect the amounts reported in the Statements of Net Assets Available For Benefi ts

to Parti cipants.

Plan contributi ons are made and the actuarial present value of accumulated plan benefi ts are reported based

on certain assumpti ons pertaining to interest rates, infl ati on rates and employee demographics, all of which

are subject to change. Due to uncertainti es inherent in the esti mati on and assumpti on processes, it is at least

reasonably possible that changes in these esti mates and assumpti ons in the near term could materially aff ect the

amounts reported and disclosed in the fi nancial statements.


available to be issued, and has determined that there were no subsequent events requiring adjustments to the

fi nancial statements.

In January 2012, payments totaling USD 7.2 million were made to parti cipants who had elected to withdraw from

the plan in the plan year ending December 31, 2011 but who had not been paid as of December 31, 2011.


178

GS/OAS - ANNUAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010Secti on IV - Chapter 10

179


THE ORGANIZATION OF AMERICAN STATES

The Organizati on of American States (OAS) is the world's oldest regional organizati on, dati ng back to the First Internati onal Conference of American States, held in Washington, D.C., from October 1889 to April 1890. At that meeti ng the establishment of the Internati onal 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 additi on, the Organizati on has granted permanent observer status to 65 states, as well as the European Union.

The essenti al purposes of the OAS are: to strengthen peace and security in the Hemisphere; to promote and consolidate representati ve democracy, with due respect for the principle of noninterventi on; to prevent possible causes of diffi culti es and to ensure peaceful sett lement of disputes that may arise among the member states; to provide for common acti on on the part of those states in the event of aggression; to seek the soluti on of politi cal, juridical, and economic problems that may arise among them; to promote, by cooperati ve acti on, their economic, social, and cultural development; and, to achieve an eff ecti ve limitati on of conventi onal 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 Meeti ng of Consultati on of Ministers of Foreign Aff airs; the Councils (the Permanent Council and the Inter-American Council for Integral Development); the Inter-American Juridical Committ ee; the Inter-American Commission on Human Rights; the General Secretariat; the specialized conferences; the specialized Organizati ons; and, other enti ti es established by the General Assembly.

The General Assembly holds regular sessions once a year. Under special circumstances it meets in special session. The Meeti ng of Consultati on is convened to consider urgent matt ers of common interest and to serve as Organ of Consultati on under the Inter-American Treaty of Reciprocal Assistance (Rio Treaty), the main instrument for joint acti on in the event of aggression. The Permanent Council takes cognizance of such matt ers as are entrusted by the General Assembly or the Meeti ng of Consultati on, and implements the decisions of both organs when their implementati on has not been assigned to any other body. It monitors the maintenance of friendly relati ons among member states and the observance of the standards governing General Secretariat operati ons and also acts provisionally as Organ of Consultati on 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

Anti gua and Barbuda, Argenti na, 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 Kitt s and Nevis, Saint Lucia,Saint Vincent and the Grenadines, Suriname, Trinidad and Tobago, United States of America, Uruguay and Venezuela.

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