Note 11. International Organizations Liability

Bureau of the Comptroller and Global Financial Services
Report
November 21, 2017


 

 

The Department’s Bureau of International Organization Affairs (IO) is responsible for the administration, development, and implementation of the United States’ policies in the United Nations (UN), international organizations, and UN peacekeeping operations. The United States contributes either to voluntary funds or an assessed share of the budgets and expenses of these organizations and activities. These missions are supported through Congressional appropriation to the Department’s Contributions to International Organizations (CIO), Contributions for International Peacekeeping Activities (CIPA), and International Organizations and Programs (IO&P) accounts.

A liability is established for assessments received and unpaid and for pledges made and accepted by an international organization. Congress in the past has mandated withholding the payments of dues because of policy restrictions or caps on the percentage of the organization’s operating costs financed by the United States. Without authorization from Congress, the Department cannot pay certain arrears in dues. The amounts assessed that will likely not be authorized to be paid do not appear as liabilities on the Balance Sheet of the Department.

Amounts presented in the table represent amounts that are paid through the CIO, CIPA, and IO&P accounts and administered by IO. Payables to international organizations by the Department that are funded through other appropriations are included in Accounts Payable to the extent such payables exist at September 30, 2017 and 2016.

Further information about the Department’s mission to the UN is at usun.state.gov. Details of the IO Liability follow (dollars in millions):

International Organizations Liability
As of September 30, 2017 and 2016
(dollars in millions)
  2017 2016
Regular Membership Assessments Payable to UN $865 $786
Dues Payable to UN Peacekeeping Missions 546 426
International Organizations Liability 1,204 1,073
Subtotal 2,615 2,285
Less Amounts not Authorized to be Paid 682 686
International Organizations Liability $1,933 $1,599
Funded Amounts $589 $466
Unfunded Amounts 1,344 1,133
Total International Organizations Liability $1,933 $1,599