Voluntary Contributions to International Organizations

These IO objectives are supported through the following funds:

· CIO – Fund 1126
· CIPA – Funds 1124 and 1032
· IO&P – Fund 1005

Funding for these accounts is appropriated annually pursuant to the authority of the Foreign Assistance Act of 1961, for voluntary contributions to international organizations and programs, and other relevant authorizing legislation, for assessed contributions to international organizations and international peacekeeping activities. Once appropriations are enacted, the Department prepares and submits Congressional Notifications with operating plans to Congress that notify the appropriations and authorizing committees of the organizations and amounts to be paid within the constraints of the budget and all applicable legal authorities and statutes. Offices involved in the Congressional Notification process include the IO Office of Management Policy and Resources (IO/MPR), the Under Secretary for Management (M), the Bureau of Budget and Planning (BP), the Bureau of the Comptroller and Global Financial Services (CGFS), the Office of the Legal Advisor (L), the Bureau of Legislative Affairs (H), and EUR-IO/EX (Office of the Executive Director).
International Organizations and Programs (IO&P) – Fund 1005

IO&P provides voluntary contributions to international organizations and multilateral programs in which the U.S. participates. There is no legal commitment, treaty, or agreement mandating the contributions. Decisions to make the contribution are based solely on the potential foreign policy benefits to be derived. The contributions generally finance core budgets such as operating expenses of individual organizations or programs, although some are directed for specific program activities. Two of the major recipient organizations/programs are the UN Development Program (UNDP) and the UN Children’s Fund (UNICEF).

Oversight Responsibilities

Both assessed and voluntary contributions are made to international organizations, missions, and programs in which the United States is a member or participant. As a member or participant, U.S. representatives to those organizations have an oversight responsibility for program operations, financial activities, and overall performance of the organizations. Oversight roles are performed through review of external and internal audit reports and other activities.

The United States is usually on the executive council or governing body of international organizations to which it provides assessed contributions. The duties of these governing bodies are spelled out in international organization constitutive documents. Along with the secretariats of the organizations, these executive councils and governing bodies most often perform a “monitoring” role with regard to financing and oversight of programmatic and financial performance, as part of their budgetary and decision-making processes. The governing bodies also provide the context in which an organization’s member states select the organization’s external auditor and otherwise oversee internal and external audit activities at the organization. This approach is often referred to as “the single audit principle” reflecting the fact that the organization’s member states conduct audit activities jointly, including through a single external auditor, which is typically the national audit office (GAO equivalent) of one of the organization’s member