MINISTERS’ DEPUTIES

CM Documents

CM(2024)21

10 January 2024[1]

1490th meeting, 21 February 2024 11 Programme, Budget and Administration   11.2 Unpaid contributions and interest on late payments as at 31 December 2023 Document prepared by the Directorate General of Administration Item to be considered by the GR-PBA at its meeting on 6 February 2024

 

Payment of contributions

1.         Article 10 of the Financial Regulations provides as follows:

“Each member State shall pay at least one third of its obligatory contribution in the course of the first two months of the year.

The balance of the contribution due shall be payable before the end of the period of six months referred to in Article 39 of the Statute.

The Committee of Ministers shall be notified of the list of member States whose contributions have not been paid in accordance with the above provisions.

Member States that have not paid their entire contribution before the end of the period of six months referred to in Article 39 of the Statute shall be required to pay simple monthly interest of 0.5% on amounts remaining unpaid on the first day of each of the following six months, and 1% on amounts remaining unpaid on the first day of each month thereafter.

The receipts account shall be credited with the amounts of contributions called. If a contribution remains unpaid in whole or in part at the end of the financial year, the unpaid amount shall remain recorded in a debtors account.

The Committee of Ministers shall be informed of the situation regarding unpaid contributions in accordance with a timetable that it shall determine and, in any case, on the presentation of the annual accounts.”

2.         In practice, the Committee of Ministers is informed three times a year (as of 29 February, 30 June and 31 December) in the form of the present document.

3.         It is also recalled that at the 95^th Session of the Committee of Ministers (10 November 1994), the following decision was adopted: “... apart from exceptional circumstances having prevented a member State from fulfilling its obligation, Article 9[2] of the Council of Europe’s Statute will be applied to any state which has failed to fulfil all or a substantial part of its financial obligation for a period of two years.”

4.         For 2023, unpaid contributions and late payment interest due as at 31 December 2023 amounted to €273 200.95 of which €150 026.86 concerned member States and €123 174.09 non-member States.

The details of the 2023 unpaid contributions and late payment interest are presented at Appendix I.

The details of the unpaid contributions and late payment interest for the years prior to 2023 are presented at Appendix II.

5.         Monthly updates by the Treasurer are available on the website:

https://intranet.coe.int/en/group/payments-accounting/contributions

APPENDIX I

 

APPENDIX II