November 1989 Official Journal of the ECOWAS Vol

(i) . Decision of the Counc il of Ministers on the Adopt ion of Education grant for the chil-dren of Locally Recruited Staff. 3

(ii) Decision of the Council of Ministers on the Elongated Salary Scale for Staff of theCommunity Instilutions.

CONTENTS:

(xiii) Decision of the Council of Ministers Relating to the Fees of SocotecTogo lor theTechnical Control of the Interior Design, Furnishing and Decoration of the Headquarters of the ECOWAS Fund.

2. RESOLlJnONS OF 11-IE COUNCIL OF MINISTERS

3

40

39

4 1

41

40

10

10

32

33

33

PAGE

(x) Decision of the Council of Ministers Relating to the Re-instatement of Post Adjustment Allowance in favour of the Staff of the ECOWAS Fund.

(vii) Decision of the Council of Ministers on the Adoption of the Work Programme ofthe Executive Secretariat for the Budget Year. 1990

j

(vi ii) Decision of the Council of Ministers on the Approval of Payment of Provident Fund.

(vi) Decision of the Council of Ministers on the Adoption of the Budget 01 the ExecutiveSecretariat for the 1990 Financial Year.

(ix) Decision of the Council of Ministers on the Remuneration of the External Auditor.

(v) Decision of the Council of Ministers Approving the Accounts of the Community Instilutions for the 1988 Budget Year.

(iv) Decision of the Counc il of Ministers on the Adoption of the Financial Regulationsand Manual of Accounting Regulations and Manual of Accoun ting Procedure of theInstilutions of the Economic Community of West African States.

(xi) Decision of the Council of Ministers Relating to the Fees of Cabinet D'ArchitecturePierre Goudiaby Atepa-Interior Design, Furnishing and Decoration of the Headquarters of the ECOWAS Fund.

(xii) Decision of the Council of Ministers Relating to the Fees of the Project Management Consultant, Associated Consultants - Interior Design, Furnishing and Decoration of Headquarters of the ECOWAS Fund.

(iii) Decision of the Council of Ministers on the Adoption of the Conversion RateApplicable to the Salaries of Staff of the Community Institutions.

DECISIONS OF 11-IE COUNCIL OF MINISTERS

Resolution of the Council of Ministers on the Establishment of a Community GuaranteeMechanism for Inter-State Road Transit of Goods.

1.

November 1989 Official Journal of the ECOWAS Vol.16

1. DECISIONS

DECISION C/DEC. 1/11 89 ON THEADQPTlON OF EDUCATION GRANT FOR THECHILDREN OF LOCALLY RECRUITED STAFF

THE COUNCIL OF MINISTERS,

MINDFUL of Article 6 of the ECOWAS Treaty establishing the Council of Ministers and defining itscomposition and functions;

HAVING CONSIDERED the Recommendations ofthe Administration and Finance Commission;

DECIDES

Atricle 1

There shall be a maximum education grant of 100UA per annum as tuition fees for each dependentchild, below the age of 21 years, of staff in the G andM categories who is in full attendance at a school,university or similar educational institution up to amaximum of four children.

Article. 2

Reimbursement to staff should be made only uponpresentation of bills and receipts of payment issuedby the relevant educational institution.

Article 3

The Staff Regulations should be reviewed to reflect this provision.

Article 4

This Decision shall enter into force from 1st January 1990 and shall be published in the Official Journal of the Community and the National Gazette ofeach Member State.

Done at Lome, this 30th day of November, 1989.

FOR THE COUNCIL

DECISION C/DEC 2/11/89 ON lliE ADOPTION OFELONGATED SALARY SCALES FOR THE STAFF OFTHE COMMUNnY INSTITU110NS



MINDFUL of the Recommendations of the Administration and Finance Commission;

DECIDES

Article 1

The annexed elongated salary scales for the staffof the Community Institutions is hereby adopted.

Article 2

There shall be only one "D" salary grade with itsscale extended to Step 8.

Article 3

This Decision shall be effective from 1st January1990. No retroactive increment shall be awarded asa result of the adopted elongated salary scales. Itshall be published in the Official Journal of the Community and the National Gazette of each MemberState.

Done at Lome this 30th day of November 1989.

FOR THE COUNCIL

3

APPENDIX/ANNEXE

COMMUNAUTE ECONOMIQUE DES EfATS DE L'AFRIQUE DE L'OUEST

ECONOMIC COMMUNITY OF WEST AFRICAN STATES

SALARY SCALES AS

Approved by the Council of Ministers

As per Decision No C/DEC.4/11/81 on November 23 - 25, 1981, converted into UA. Taking into account the Council Decision in 1987 at Abuja that staff should notlose by way of drop in salary as a result of expressing salaries in Units of Account.

Bareme des salaires tel qu'approuve par Ie Conseil des Ministres par Decision No C/DEC.4/11/81 du 23 au 25 Novembre 1981, salaires convertis en U.C. entenant compte de la decision du Conseil d'Abuja de 1987 stipulant de veiller ce que Ie personnel ne perde pas du fait de la conversion de leurs salaires enUnites de Compte.

COMMUNAUTE ECONOMIQUE DES ETAlS DE L'AFRIQUE DE L'OUEST


ANNUAL SALARY SCALES .(UA)/BAREME DES SALAIRES ANNUELS (UC)

CATEGORY: STATUTORY APPOINTEES/CATEGORIE: FONCTIONNAIRES STATUTAIRES

1 2 3

Vi

EXECUTIVE SECRETARY

SECRETAIRE EXECUTIF

43843.73

MANAGING DIRECTOR OF ECOWAS FUND

DIRECTEUR GENERAL DU FONDS DE LACEDEAO

39459.36

DEPUTY EXECUTIVE SECRETARIES

DEPUTY MANAGING DIRECTOR OFECOWAS FUNDI

DIRECTEUR GENERA ... ADJOINT DU

FONDS DE LA CEDEAO

FINANCIAL CONTROLLER

CONTROLEUR FINANCIER

32882.80

a-

COMMUNUATE ECONOMIQUE DES ETAS DE L'AFRIQUE DE L'OUEST


BAREME DES SALAIRES ANNUELS (US) I ANNUAL SALARY SCALES (UA)

CATEGORIE: PROFESSIONNELLE (D) / CATEGORY: PROFESSIONAL (D)

GRADE STEPS I ECHELONS

GRADE 1 2 3 4 5 6 7 8

D -1 27174.91 27871.33 28567.74 29264.17 29966.42 30715.58 31 480.39 32260.30

I

/

COMMUNAUTE ECONOMIOUE DES B ATS DE L'AFRIOUE/DE L'OUEST


ANNUAL SALARY SCALES (UA) / BAREME DES SALAIRES ANNUELS (UC)

CATEGO RY ; PROFESSIONAL (P) / CATEGORIE PROFESSIONNELLE (P)

TABLE NTABLEAU A

GRADE STEPS / ECHELONS

1 2 3 4 5 6 7 8 9 10

P-1 11671 .94 11 931.98 12 300.64 12661.07 13 022.98 13412.37 13 812.04 14 225.01 14647.49 15 085.44P -2 14469.90 14 831.81 151 94.47 15 555.65 1591 8.30 16276.47 16 640.65 17003.30 17 505.55 18 031.79P -3 17 364.47 17 725.65 18 088.30 18447.24 18 812.13 19 172.56 19 534.48 19 895.65 20319.25 20926.79-,

P -4 20860.26 21222.91 21 707.45 22064.16 22 428.46 22788.73 23 152.13 23513.31 23 877.45 24299.55P -5 24598.90 24962.45 25 325.10 25684:05 26047.45 26410.10 26769.80 27 117.59 27492.88 27811.20

..'.

.....;.,..,....• IV ':'

TABLE B / TABLEAU B

COMMUNAUTE ECONO I ~ - ~ES ETATS DE L'AFRIQUE DE L'OUEST

ECONOMIC CO 1 ' JITY OF WEST AFRICAN STATES

ANNUAL SALARY SCALc .... J.) BAREME DES SALAIRES ANNUELS (UC)

CATEGORY : GENERAL SERVICES G. CATEGORIE : SERVICES GENERAUX - G

'.. ...'

EC H E LONS

6 7 8 9 10 11 12 13

69.76 . .3688.24 3807.24 3926.73 4046.23 4173.28 4300.57 4430.0

62 .20 4610.43 4757.15 4908.42 4056.72 5215.50 5374.57 5536.3

44. 05 7020.02 7196.99 737 6.99 7555.48 7792.72 8030.40 8272.2

02. 54 8596.16 8788.26 8981.81 9166.41 9455.36 '9743.76 ·10037.0

85.40 10706.75 10931.62 11155.49 11377.84 11'735.10 '12093.02 12457.0

I 4.99 12937.34 12161.21 133 83.56 13456.17 13880.95 '14304 .31 -14734.8

4

4

4

,~' 1 2 3 4 5

, '. ' , . I

e r .' 2975.30 3093.28 3214.29 3330.76 3451.77 0, ..'G2:· :. 3717.99 3867.74 4015.98 4164.21 43 19.45 4

: ..' , .·. G 3 , : ~9.09 6221.36 6306.07 6484.55 66 55.48 6

:

..' 04 ~ . , '-'14;35.98. 7631 .11 7823.21 80 17.28 8213.09 8

': .: ~ ,~ : • •o•

• I

" '9368.34 9592.96 9815.42 10039.18 10263 .05 10':..' . .

.: ' (36' \ ,11600.20 11824.06 12047.93 12267.86 12491.12 12..

. ' .. ....~ .,• to :,

. . ( , ...

· t

COMMUNAUTE ECONOMIOUE DES ETATS DE L'AFRIOUE DE L'OUEST/


ANNUAL SALARY SCALES (UA)/ BAREME DES SALAIRES ANNUELS (UG)

CATEGORY: AUXILLARY STAFF - M/CATEGORIE: PERSONNEL AUXILLAIRE - M

TABLE C/TABLEAU C

GRADE STEPS / ECHELONS

1 2 3 4 5 6 7

M-1 1 979.54 2 011.23 2042.90 2074.56 21 06.24 2 137.91 2 177.50M-2 2 019.14 2 058.73 2098.32 2 137.91 2177.50 2 217.09 2 256.68M-3 2 074.56 2 129.99 2 185.42 2240.85 2296.27 2 351.1 0 2407.13M-4 2312.11 2367.54 2422.97 2478.40 2533.82 2 589.25 2 644.68M-5 2620.92 2715.94 2810.95 2905.97 3000.99 3096.01 3 191.03M-6 3 191.03 3317.72 3444.41 3 571.10 3697.79 3824.49 3951.18M-7 41 88.65 4347.02 4505.38 4663.75 4822.11 4 980.47 5 138.84

'-

November 1969 Official Journa.l of the ECONAS Vol.16

DECISION C/DEC...3'/11/il9 ON THE ADOPTION OFTHE CONVERSION RATE APPUCABLE TO THFSAlARIES OF STAFF OF THE COMMUNITY IN::> IITUTlONS.

THE COUNCIL OF MINISTERS.

MINDFUL of Article 6 Qf the ECOWAS Treaty establishing the Council of Ministers and defining itscomposition and functions;

MINDFUL of the need to stabilize exchange rateso as to avoid any loss in income by members ofstaff of the Community;

MINDFUL of the Recommendation 01 the Administration and Finance Commission;

DECIDES

Article 1

Salaries of staff of the Community Institutions shallbe denominated in UA as the reference currency ashereby annexed.

Article 2

Payment of staff salaries in the Community Institutions shall be effected in CFA francs or in UnitedStates dollars.

Article 3

The conversion rate to be used for translating thereference currency into the currency of payment shallbe the quarterly average rate supplied by the Financial Controller of the Community.

Article 4

A conversion rate stabilizer of 5% shall be introduced. If the conversion rate of the reference currency appreciates by 5% or more against the currency of payment an upward adjustment shall beapplied. ~ the currency of payment appreciatesagainstthe reference currency by the same margin of 5% ormore, the conversion rate shall be adjusted downwards to the orig inal level.

Article 5

A budg etary appropriation shall be provided tohedge against converslon rate fluctuations.

10

Article 6

This Decision shall take effect from the 1st day ofJanuary 1990 and it shall be published in the Official Journal of the Community and the NationalGazette of each member State.

Done at Lome this 30th Day of November 1989.

----51 .....HON (MRS) BINTOU SANOGOH

CHAIRMAN

FOR THE COUNCIL

DECISION 4/11/89 ON THE ADOPTION OF THE FINANCIAL REGULATIONS AND MANUAL OF ACCOUNTING PROCEDURE OF THE INSTITUTIONS OFTHE ECONOMIC COMMUNITY OF WEST AFRICANSTATES



On the RECOMMENDATION of the Administrationand Finance Commission;

D ECIDES

Article 1

The Financial Requlations and Manual of Account ing Procedure of the Institutions of the EcorrornicCommunity of West African States·is hereby adoptedas contained in the annex to this Decision.

Article 2

The new RegUlations shall take effect from the1st day of January 1990 and shall be published inthe Official Journal of the Community and the National Gazette of each Member State.


FOR THE COUNCIL


FINANCIAL REGULATIONS AND MANUAL OF ACCOUNTING PROCEDURE

OF THE INSTITUTIONS OF THE ECONOMIC COMMUNllY OF 'WEST

AFRICAN STATES (ECOWAS)

11

November 1989 Official Journal of the ECONAS Vcl18

In exercise of the powers conferred upon Councilby Article 55 of the Treaty of the Economic Community of West African States, the following regulationsare hereby established:

Article 001: - INTRODUCTION

of the Council of Ministers.

11. "Chairman of the Board of Directors" means theChairman of the Board of Directors of the Fund,as stipulated in Article 25.3 ofthe Fund Protocol.Protocol.

These regulations may be cited as Financial Regulations and Manual of Accounting Procedure of theInstitutions of the Economic Community of West African States.

Article 002: - APPUCABILITY

12. "Executive Secretary" means the officer re-ferred to in Article 8.2 of the Treaty.

13. "Managing Director" means the Managing Di-rector of the Fund.

These regulations shall govern Financial and Accounting Operations of the Community Institutions

Article 003: - DEFINmONS

14. "Financial Controller" means the officer referredto in Article 8.5 of the Treaty.

15. "External Auditor" means the person referredto in Article 10.1 of the Treaty.

1.

2.

In these Regulations the expression:

"Treaty" means the Treaty of the EconomicCommunity of West African States.

"Community" means the Economic Community of West African States established by Article1.1 of the Treaty.

16. "Head of Institution" means the Executive Sec-retary or the Managing Director of the Fund.

17. "Authorising Officer" means the Head of theInstitution or any person designated by him,responsible for preparation and collection ofall amounts owed to the Institution, as well asauthorising and certification of expenditure.

3.

4.

5.

6.

7.

"Budget Protocol" means the protocol on contributions from Member States to the budgetof the Economic Community of West AfricanStates.

"Fund Protocol" means the protocol on theFund for Cooperation, Compensation and Development of the Economic Community of WestAfrican States.

"Member States" means the Member Statesof the Community, as defined by Article 1.2 ofTreaty.

"Council" means the Council of Ministers established by Article 6.1 of the Treaty .

"Board of Directors" means the Board of Directors established by Article 25 of the FundProtocol.

18. IIAccountant" means the officer empoweredfor and on behalf of the Institution, to effectreceipt and expenditure operations, and handle .bonds either in cash or securities, which arein his custody.

19. "Director of Finance" means the officer directlyunder the authority of the authorising officeror his representative, responsible for the preparation of operational, investment and specialaccounts budgets, the execution of all the dutie'sof the authorising officer (certification or obligation, commitment and authorisation of expenditure) .keeping of the administrative accounts 6f the authorising officer, and the preparation of an administrative statement of accountof the Institution, for his purpose.

Article 004: - BUDGET": FUNDAMENTAL PRINCIPLES

8. "Executive Secretariat" means the Secretariatof the Community as defined by Article 8.1 ofthe Treaty.

9. "Fund" means the Fund for Cooperation.Compensation and Development establishedby Article 50 of the Treaty.

10. "Chairman of Council" means the Chairman

12

1.

2.

The annual budget or where applicable thestatement of estimated income and expenditure shall be the document in which receiptsand expenditure of the Institutions of the Community are stipulated and authorised.

It shall be executed according to the financialyear system while the financial year covers theperiod from 1st January to 31st December inclusive, or any other period which Council of


3.

4.

Ministers or Board of Dirertors may determineas necessary.

Receipts taken into account in the budget inthe course of the year in which they are accounted for.

Receipts taken into -account in the budget inthe course of the year shall relate to the accounting year.

The funds voted may only be used during thefinancial year for which they have been authorised.

However, operations for the regularisation ofexpenditure concerning debts established inthe course of the expired financial year shallcontinue to be settled up to 31 March of thefollowing year. All commitments for the preceeding budget which have not been settled shallbe cancelled.

of the authorising officers and accountants.These operations are those involving receipts.expenditure. cash transactions and assets. Theyshall be carreid out through established ac-counting systems according to established international standards and shali be subject to control by duly mandated authorities.

1O. The duties of authorising officer and those ofthe accountant in the Institutions shall be strictlyseparated.

Article 005

The draft budget of the Secretariat shall be drawnup by the Executive Secretary in accordance withArticle 53 of the Treaty, and based on the Accounting Nomenclature attached as annex 1 shall be forwarded to Member States at least one month beforethe date scheduled for the budget session accompanied by the following documents:

5.

6.

7.

The Head of Institution may, however, by decision of the Chairman of Council or of theBoard of Directors, taken on the advice of theFinancial Controller, carry over available credits to the following financial year, for paymentof outstanding debts, or to continue implementation of programmes approved by the Authorities of the Community. The advice of the Financial Controller shall be based on relevantbackground.

Receipts and expenditure shall be balancedout in the budget.

The budgets and accounts of the Institutionsof the Community shall be established in Unitsof Account.

The unit of account is equal to the SpecialDrawing Rights (SDR)of the International Monetary Fund (SDR-IMF).

Budget appropriations shall be classified intoheads and items.

1.

2.

3.

4.

5.

6.

7.

A note of presentation stating the conditionsunder which the balanced budget was arrivedat.as well as explanatory appendices settingout item by item the cost of each service andthe new measures justifying proposed modifications, namely funds concerning the creation, cancellation or transformation of posts.

A work programme for the year.

Adopted audited administrative and management accounts for the financial year.

Most recent statement of the finances of theorganisation

A statement of Member States contributions.

Inventory of assets of the Community as reflected in the property accounts,.

Comparative tables of staff salaries for the pasttwo years and the budget year.

8.

9.

Receipts shall be made up of the total sum ofrevenue without contraction or compensationbetween receipts and expenditure.

Certain special receipts may however be directly allocated to certain forms of expenditure.

Financial and accounting operations resultingfrom budget execution are the responsibility

Article 006

The draft operations bUdget and draft statementof operations of the Fund shall be prepared by theManaging Director, in accordance with Article 28 paragraphs 2 and 8 of the protocol of the Fund and basedon the attached Accounting Nomenclature and for'warded to Member States at least one month beforethe date scheduled. for the budget session. They mustbe accompanied by the following documents:

13

November 1989 Official Journal of the ECOWAS Vol16

Draft Operationai Budget

3. The most recent statement of finances of theInstitution as well as a'table of current interestrates applicable to placements.

• 1 , ••

1. A note of presentation, stating how the balanced budget was arrived at, as well as explanatoryappendices setting outlterri by item,

.the cost of each service and the new measuresjustifying the proposed modification, . namelyfunds concerning the creation, cancellation andtransformation of posts.

2. The audited and management accounts for theprevious year.

4.

5.

6.

Inventory of the' assets of the Community as'reflected in the property' accounts. .'

\,'" ",\ '. .:

A Work Programme' for the year.

A statement of Member States contributions

2.

financial year is not approved by the Councilof Ministers or the Board of Directors before31 December, the Head of Institution concerned shall be authorised by the Chairmanof the Council of Ministers or 'the Chairman ofthe Board of Directors, depending on theInstitution, to continue to carry out operationsin respect of receipts and expenditure' on thebasis of the last approved budget, and in anyevent not beyond 31 March of that financialyear, deducting where necessaryfunQs votedfor non-renewable expenses. However in determining the ceiling of the commitment ofcertain types of expenditure the implicationsof renewing already established measures maybe taken into account, after pre-audited by theFinancial Controller.

The amount paid per month and per headingshall not exceed 1/12 of the total amount offunds under this heading in' the preceedingfinancial year.

7.

Article '009

Oomparatlve tables otstatt salaries for the pasttwo years and the budget year,

Special:Fu~~ Budget'braft '

1. Statement of commitments of the' Fund.

2. Statement of speCial accounts as weil as the'statement of contributions from MemberStates. '

Article 007

The Council of Ministers and the I Board of: 'Directors and the management bodies of the specialisedinstitutions shall consider and approve the work programme and the ~udget of their respective institutions 'at the' annual budget session upon the adviceof the Administration' and Finance Commission.

3.

1.

2.

3.'

Any expenditure made under this provision shallbe taken into account when the operationalbudget is approved.

Financial administration in each Institution shallbe according to the principle of separation ofthe duties of authorising officers and accountants. Management shall be the responsibilityof the Heads of the Institutions who alone shallbe competent to commit expenditure, establish debts to be recovered and issue receiptand payment vouchers.

Recovery and payment shall be the duty ofthe accountant.

The duties of Authorising Officer, Financial Controller and Accountant shall be separated.

Article 010 - RECEIPlS

Receipts of the' budgets' of the Community Institutions shall consist of:

1.

2.

For the Executive Secretariat, the Council ofMinisters'shalf 'constitute the' supreme 'authority on budget matters. The Executive Secretary shall for his part, ensure the execution ofthe adopted budge~.

Portne Funds, the Board of Directors shall be' ,the supreme authority' on'budqetmatters' TheManaging Director, shall for his'part, ensurethe execution of the adopted budget. '

4. Heads of Institutions may however delegateall or part of the management powers conferredon them to expressly designated officers. Decisions on delegation of powers shall be notified to the delegate, the Accountant, the Financial Controller and to the External Auditor.

Article 008

1. If for any reason the budget of the following

14

1. Contributions from Member States


2. Proceeds of placements.

3. Income from loans and guaranteest;

4. Income from services.

5. Proceeds from sales of fixed and movable as-sets

6. Salary deductions for housing expenses

7. Miscellaneous income

8. Subsidies, grants and legacies 6.

9. Any other resources that the Board or Coun-cil may determine.

Article 011 - CONTRIBUTIONS AND RECOVERY 7.

Article 012

1. CONVERSION OF THE UNIT OF ACCOUNT

9. Whatever the nature of the debt, the accountant must inform the authorising officer and thefinancial controller if it is not paid within thescheduled time so that necessary action maybe taken.

1.

2.

3.

4.

After approval of the budget the Head ofthe Institution shall communicate to MemberStates the necessary information on contributions due from each Member States.

The recovery of any sums due to the Institutions of the Community shall be done by thesending of a demand note by the AuthorisingOfficer.

Demand note shall be forwarded by the Authorising Officer to the Financial Controller forhis verification. The purpose of the verification by the Financial Controller is to establishthe following:

a) The accuracy of the appropriation

b) The regularity and conformity of the demand note with the provisions applicableto the management of the Institutions ofthe Community, as well as all measurestaken to implement these provisions.

c) The application of the principles of goodfinancial management.

After endorsement by the Financial Controller, the Accountant, shall take charge of thedemand notes which shall be forwarded tohim by the Authorising Officer. The accountant shall be responsible for calling for payment of debts to the Institution concernedthrough notes addressed to Member Statesor other debtors. In this capacity, he must actwith expediency to ensure that the contribu-

8.

tions are paid by the scheduled dates. He shallalso safeguard the assets of the Community.

Contributions from Member States by virtue ofthe provisions of Article 2 of the Protocol oncontributions to the budget, shall be paid into'the budget within the first three months of thefinancial year which they cover. However, anycontribution due to Member States to coverexpenses of an exceptional nature as stipulated in Article 4 of the Protocol shall be paidwithin two months following notification to theMember States by the Chief Executives.

In case of the Fund, each Member State shallpay the contributions due on" the basis of theformula determined by the Council of Ministers.

Contributions due to the Fund capital and thebudget of the Executive Secretariat should bepaid in convertible currencies as declared bythe International Monetary Fund and any othercurrency which the Council of Ministers mayDesignate as such.

The rates of exchange of currencies of Mem- .ber States of the Community for purposes ofpayment of contributions due from them shallbe the official rate declared by the InternationalMonetary Fund on the date of payment. Wherethe currency of a state is floating, the day'saverage of the buying rate and the selling rateof the Central Bank of the Member State shallbe utilised.

a) The exchange rate for currencies used inthe payment of contribution shall be the rateapplicable on the 1st working day of January of the Financial Year in which such contribution falls due.

b) The conversion rate applicable for paymentof arrearsof contributions by MemberStatesshall be the highest applicable rate between the due date and payment date.

c) MemberStates shall be apprised of the con

15

November 1989 Official Journal of the ECONAS Vol.16

version rates of the units of Account intothe currency of payment.

d) Contributions paid by Member States tocover expenses of an exceptional nature asstipulated in Article 4, paragraph 2 of theProtocol relating to the budget of theCommunity, and paid within two (2) monthsof their due date, shall be at the rate communicated by the Executive Secretary.

After this period, however, payments shallbe at the rate of Unit of Account as declared by the International Monetary Fundon the date on which they are recorded.

principal of loans, payment of interest an~ ofcommission on loans, shall be coverted IntoUnits of Account at the average rate applicableon the due date.

This rate shall be valid for only one quarter. At thebeginning of each quarter, the Institutions shall sendout statements to the Member States showing theirobligations to the Institutions. The statem~nt. shall beexpressed in units of accounts, and also Indicate theconvertible currency in which payment should be effected.

Article 013

Article 015

Article 014

Tile SDR exchange rates determined by the IMFshall be periodically communicated by the FinancialController, who shall be responsible for the properapplication of these exchange rates.

2. RATES APPUCABLE TO THE PREPARATIONAND EXECunON OF THE BUDGETS.

a) The conversion rate applicable during t~e

preparation of the annual budqet of the different Institutions shall be the average ofall the rates of the Unit of Account for thefirst two quarters of the current financialyear.

This rate shall be determined and communicated to the Institutions by the financialcontroller.

b) Receipts other than contributions shall beconverted at average of all rates for the preceeding quarter.

1)

2)

After compensation. adjustments on the conversion of the various currencies as againstthe Units of Account are recorded in the f1unctuation reserve account.

Any gains or losses resulting from the conversion of a currency into another shall beincluded in the calculation of net revenue.

c) Operational expenses shall also be converted using the average of all rates of thepreceeding quarter.

d) Investment expenditure shall be convertedat the rate applicable on the date of the investment.

e) Capital expenditure shall be converted atthe rate applicable on the billing date.

The Head of each Institution shall send at the endof each quarter of the calendar year, a statement ofthe position of their contributions.

Article 016

The Head of each Institution may. for and on behalfof the Community. and subject to final approval fromCouncilor the Board of Directors:

f) Loans shall be converted using the average rate for the ten (10) working days occurring three (3) days before the date ofpayment.

g) Loan disbursements shall be converted atrate applicable on the date of payment.

1)

2)

accept all gifts, bequeath and other donations to the Community;

negotiate, receive, include in the budgetof the Community' Institutions. and manage any form of aid and or financial assistance granted to the Community.

3.

16

CONVERSION OF CURRENCIES OF PAYMENTINTO UNITS OF ACCOUNT

Amounts due from Member States as contribution to the Fund capital, repayment of the

In all instances. the conditions governing the acquisition. management and utilisation of the abovenamedresourcesshall receive prior endorsement fromthe Financial Controller.

Novembor 1989 Official Journal of the ECOWAS Vol.16

Article 017

1. A register shall be kept by the fund to rec-ord the contributions of each Member Stateto the capital of the Fund.

2.' Registers shall be kept by the two institutionsto record contributions paid by Member States.

Article 018

A register of investments shall be kept by the Fund.

Article 019 - EXPENDITURE

Approval of the budget by the Council of Ministersor the Board of Directors empowers the Head of Institution to commit, settle, authorise and effect payment of expenditure.

1.2 Accounts shall be kept of commitments andauthorisations by the authorising officer andthe Financial Controller,· each set of accountsto be checked out against the other. Thes~

accounts should include the following items:

a) total credit vote in the original budget;

b) total credit increases and reductions causedby virements (where applicable);

c) total amount committed;

d) total authorised expenditure

e) credit available after commitment;

f) credit available after authorisation.

1. Commitment - Commitment of expenditure presents two aspects - the legal and the accounting:

a) commitment in the legal sense is the actwhereby the institution creates or recognisesan obligation binding upon itself, and culminating in an expense (signature of a contract, lease, order for supplies, letter of appointment etc.);

2. SETTLEMENT OF EXPENDmJRE

Settlement ol expenditure is the act wherebythe authorising officer;

a) verifies the authenticity of the Creditor'sclaim

b) determines and verifies the existence andamount of the debt;

b) Commitment in accounting terms is the allocation of part of the budget vote for thepurpose of effecting expenditure arising froma legal commitment.

1.1 Any act whatsoever which constitutes a commitment of expenditure shall be backed by acommitment order signed by the authorisingofficer, and endorsed by the Financial Controller. The endorsement by the Financial Controller is to ascertain:

a) that the expense is charged under the appropriate head;

b) availability of funds;

c) that the expense is proper and in conformity.with the provisions governing the rnanaqement of the Institution, and further ascertainthe implications of the proposed measu~es

forthe finances of the Institute. All supportingdocuments for the commitment shall be madeavailable to tA,. Financial Controller for thispurpose.

c) verifies the repayment terms of the debt.

2.1 Settlement of any expenditure is subject to submission of supporting documents testifying tothe rights of the creditor, and where necessary, to the service provided;

2.2 Barring certain exceptions laid down by thestatutory texts, settlement may not be effectedprior to the completion of the service required.Down payments and advances may howeverbe made in accordance with regulations.

2.3 The authorising officers shall be held responsible for the certification they deliver: They shalltherefore personally examine all supportingdocuments or ensure that verifications has ineffect, been made.

3. AUTHORISATION OF EXPENDfTURE

3.1 Authorisation is the act by which. the authorising officer gives an order to the Accountantinstructing him to ~ffect payment Of an expen-diture. . :-.:::.:

17


The authorisation shall be in the form of a payment voucher which shall stipulate the following:-

a) appropriation;

b) sum payment in figures and in full in words,including the curren~ of payment; .

c) name and address of creditor;

c) that the amount is correctly appropriated;

d) that the supporting documents conform tothe required format;

e) that the special provisions governing certain expenses have been complied with

3.7 In the event of a rejection by the Financial Controller, Article 31 of these Financial Regulationsshall become applicable.

Article 020

3.8 After pre-audit, the original of the paymentvoucher shall be sent to the accountant togetner with the supporting documents.

The Head of each Institution may delegate authoirity to one or more collaborators to commit, settle and authorise expenditure in thecourse of certain specific transactions. Aspecimen signature of the authorising officerand of the delegate shall be deposited withthe accountant and the Financial Controller.

d) mode of payment;

e) object of expenditure

f) the payment voucher shall be dated andsigned by the authorising officer.

3.2 The payment voucher shall be accompaniedby supporting documents in the original, anda document from the authorising officer certifying the accuracy of the sum payable and acknowledging receipt of supplies, orders, or completion of services requested. The paymentvoucher shall carry a record of the number anddates on the corresponding commitment approval.

3.3 Copies of supporting documents certified trueto the originals by the authorising officer. maybe accepted in place of the originals in strictlyjustifiable circumstances.

3.4 In cases where a down payment is to be ef-,fected; the first payment shall be accompaniedby docments establishing the entitlement of thecreditor to the down payment.

3.5 Subsequent payment vouchers shall carry arecord of such supporting documents, as wellas the reference of the first payment voucher.

4. PAYMENT: Payment is the act by which theInstitution discharges a debt by the accountant.Payment can be effected in cash or through abank account:

a) The modalities for operating bank accou~ts

shall be determined by the Head of lnstitution.

b) Payment can be made in cash for certaintypes of expenditure through petty cash Imprest System. The modalities for the operation of these accounts be determined bythe Head of the Institution.

3.6 Payment vouchers shall be sent to the Financial Controller for pre-auditing to verify thefollowing:

a) that the payment voucher has been properly issued;

b) that the issuance'of the payment voucheragrees with the commitment of the expenditure, and that the amount indicated is correct;

18

Commitment for expenses other than those relating to staff may not be effected after. the 15th December of the year under review. At the end of theyear the authorising officer shall have a three-monthperiod within which to issue payment vouchers forproven entitlements and services for the financial yearjust ending. .

Article 021

In the case of the Executive Secretariat any budgetsurplus established at the end of the financial year


The tender committee of each Institution shallcomprise:

Any equipment purchase, works contract, supply and service contract in an amount higherthan UA 250,000 can be concluded only aftera public tender and examination of bids bythe Tender Committee of each Institution.

The quorum for meetings of the ProcurementCommittee shall be four (4) of its members:However, the presence of the Chairman andthe Director of the Audit Department shall benecessary.

shall be put into a Reserve Account, the utilisationof which shall be decided by the Council of Ministers.

Article 022 - VIREMENTS

Funds voted in the budget of a financial year foreach item of expenditure may not in principle beallpcated to other items.

However:

1. Virements from one item to another for expenditure under the same budget chapter may beeffected upon the decision of the Authorisingofficer, subject to pre-auditing by the Financial Controller.

2. Virements from one chapter to another maybe authorised during the budget year by thedecision of the chairman of the Council ofMinisters or the Board of Directors after advice by the Financial Controller.

3. The utilisation of the vote under "CONTINGENCY" should be strictly limited to items ofexpenditure which are not specifically providedfor under other budget heads.

3.

a) Director of Administration

b) Director of Finance

c) Director of Audit

d) Director of Legal Affairs

e) A Representative ofProfessional staff

f) Head of AdministrationDivision

- Chairman

Member

Member

Member

- Member

- Secretary

2.

Article 023 - PLACEMENT OF FUNDS

The Managing Director shall, with the approval ofthe Board of Directors, designate the banks withinthe Community, and the foreign banks in which thefunds of the Community may be invested, bearingin mind the need for security, accessibility, and optimum return.

Article 024 - TENDER PROCEDURE

1. Any equipment purchase s>rder, work order,supply and service orders in an amount lowerthan or equal to UA 7,500 may be authorisedby the Head of the Institution concerned.

Any equipment purchase order, work order,supply and service orders in an amount higherthan UA 7,500 but not exceeding UA 25,000may be authorised, following a Iin:'ited tender,by the Head of the Institution upon the .recommendation of the Procurement Committeeof each Institution.

A Procurement Committee shall be set up in eachInstitution and composed as follows:

4.

a) The Head of the Institution - Chairman

b) The Deputies to the Head- Membersof Institution

c) The Financial Controller - Member

d) The Director of Finance - Member

e) The Director of Legal Affairs - Member

f) The Treasurer (Fund) - Member

g) The Director of Administration - Member

h) The Head of AdministrationSecretaryDivision

The quorum for meetings of the Tender Soardshall be five (5) of its members. However, thepresence of the Chairman, one of the Deputies of the Head of the Institution and theFinancial Controller shall be necessary.

Any equipment porchsse, works contract, sup-.ply and service contract in an amount higherthan UA 250,000 can be concluded only

19

November1989 OfficialJournal of the ECONAS Vol.16

,after a public tender and examination of bidsby the standing Tender Board of the Community which shall be composed as follows:

a) The Chairman of the Administration• and Finance Commission - Chairman

pre-auditing all financial and budgetary transactionsIn the Exeeutive Secretariat, the Fund and all othersuoordlnate: Institutions. He shall be asssited bylnternar Auditors.who will assume their functions ineach Institution of the Community.

Article 028b) The Chairman of the appropriate

Technical Committee - Vice-Chairman

c) The exeCutive Secretary.....

d) The Managing iDirector"-

e) The Financial Co~.~oller

1) The Officer responsible for'the project concerned

- Member

- Member

- Member

- Member

The Financial Controller shall surpervise the implementation of the Financial Regulatioff and Accounting Procedure and is empowered to prescribe all necessary rules and regulations to facilitate the efficientdischarge of his duties, such rules and regulationsto be previously approved by the Council of Ministers.

Article 029

g) A Representative 'of .the countrywhere the project will be

•executed; - Member

h) Representative of each MemberState involved in the project - Member

Q The previous phairman of theappropriate TechnicalCommittee - Member

The quorum for meetings of the Permanent Tender Committee shall be fIVe (5) of its members. However, the presence of the Chairman or the Vice-Chairman, the Executive Secretary or the Managing Director and the Financial Controller shall be necessary.

Article 025

Written contracts shall specify in detail descriptionof the goods and services, quantitY, unit price, conditions of delivery or fulfilment and terms of paymentand all other relevant information.

Article 026 - PHYSICAL INVENTORIES

Physical inventories shall be taken of all supplies,equipment or other property of each Institution atsuch intervals as may be necessary to ensure adequate control over such property.

INTERNALCONTROL

Article 027

The Financial Controller shall be responsible for

20

The Financial Controller shall make proposals tothe Heads of Institutions on the implementation ofthe provisions in the Financial Regulations necessary for the improvement of the financial and accountsmanagement of the Institution.

Article 030

The Financial Controller may submit reports of hiswork direct to the Chairman of the Ministerial Council and the Board of Directors of the Fund with copiesto the Executive Secretary, the Managing Director ofthe Fund and the Head of any Institutions that maybe affected thereby.

Article 031

The Financial Controller shall pre-audit all expenditure. Where the expenditure is not approved dueto the inadequacy or absence of funds, the refusalof the Financial Controller to approve such expenditure shall be finah

However, if the Financial Controller disallows expenditure on the grounds that such expenditure isirregular the Head of the lnstitutlon may in writingrefer the matter to the Chairman of Council or of theBoard of Directors respectively for confirmation orrejection of the Financial Controller's decision. Noexpenditure may be incurred in such a case until awritten decision is obtained from the Chairman ofthe Council of Ministers or of the Board of Directors.

Article 032

Any Pers~n who incurs an unauthorised expenditure on behalf of any of the Institutions .shall besurcharged.


Article 033

The Financial Controller must prepare an annualreport on the budget and financial situation of theCommunity for the attention of the Council of Ministers and the Board of Directors through the Administration and Finance Commission and copies shallbe sent to the Executive Secretary and the Managing Director of the Fund. He shall be in attendanceat the meetings of the Council of Ministers and theBoard of Directors of the Fund.

Article 034

There shall be in each Institution an internal auditdepartment which shall, for administrative purposes,be under the control of each Head of Institution, andoperationally responsible to the Financial Controller.

~rticle 035

The Internal Audit Department shall ensure effective Financial and budgetary control over the Institution.

AUDrr OF ACCOUNTS

Article 036

The Head of each Institution shall ensure that properaccounts arid records of the income and expenditure of each Institution are kept, and that within threemonths 9f the end of each financial year, or suchlonger period as the Council of Mh1isters or the Boardof Directors may allow in each specific case, a statement of account be prepared for each Institution, inaccordance with accepted international practice, andany directives that may be issued by the Council orthe Board of Directors and transmitted to the Externa� Auditor.

The Explanation on all issues raised in his observalions before making any criticisms in his ExternalAuditor's Report to be presented to the Council orthe Board of Directors ..

Article 038

For purposes of control, the External Auditor andany other person authorised by him shall have access to all books, files, statement and documentsrelating to these accounts. After examining all thebooks and documents prepared and forwarded bythe Head of each Institution, the External Auditor shallmake a certified report to the Executive Secretary,within a period in conformity with the provisions ofArticle 37 of these Financial Regulations.

Article 039

RESPONSIBIUTYOF AUTHORISING OFFICER.FINANCIAL CONTROLLER. ACCOUNTANTS ANDIMPRESTS HOLDERS

1. Without prejudice to Article 69 of the Staff Regulations of the Community, any Authorising Officer shall be financially responsible when heendorses the right or issues a recovery orderwhen he commits an item of expenditure orsigns a payment voucher without complyingwith the provisions of these Financial Regulations. This shall also be a recovery orderwithout justification.

2. A Financial Controller shall be financially responsible for his actions in the Exercise ofhis duties particularly when he vets a case ofover-expenditure. He shall also be financiallyreponsible if he omits or delays his approvalstamp without justification.

Artiqle 037

The Statement of Accounts certified by the Externa� Auditor shall be submitted without delay by theExecutive Secretary to the Council or by the Managing Director to the Board of Directors within six monthsfrom the end of the relevant financial year or withinany additional period granted by the Council of Ministers or the Board of Directors in each respectivecase. Without requiring the approval of the AccountDepartment, the External Auditor shall be entitled tomake any observations he may deem necessary onthe efficiency of financial methods, the accountingsystem and internal financial control.

3. An accountant shall be liable to discipline andheld financially responsible in the followingsituation:

a) in case of loss or deterioration of funds assets and documents in his keeping if suchloss or deterioration is the result of adeliberate fault or of serious negligence onhis part:

b) under the same conditions, he shall alsobe responsible for correct execution of or

. ders received by him concerning the utilisation and management of bank accountsand in particular:

21


4.

~ when sums recovered or payments ef-fected by him do not tally with theamount recorded on the recovery

i~ when he effects payment to parties otherthan the legal beneficiaries.

An imprest holder shall be liable to disciplinary action and may be held financially responsible:

a) Wh~n he cannot justify the payments heeffects with the proper documentation;

b) When he pays to parties other than thelegal beneficiaries.

Accountants of Institutioins of the Community mayonly charge the operations they carry out to accountsset out in the ECOWAS nomenclature. No other account may be opened without the express authoritiesof the Financial Controller of the Institutions of theCommunity.

Article 041

KEEPING OF ACCOUNTS BOOKS

Accounting procedure in the Institutions of the Communityuses a centralisedbook-keeping system basedon the following documents:

1) documents of prime entry;

2) main books of account;5. Taking into account their responsibilities, theaccountants and the cashiers may be paid anallowance which can be determined according to their level of responsibilities by theCouncil of Ministers or the Board of Directors. 1.

3) subsidiary journals

JolmaIs ald Original ex- PrimeEntry Documen1s

ACCOUNTING PROCEDURE

Article 040 - ACCOUNTING DOCUMENTS

1. RECORDS

Accounting procedure in the Institutions of theCommunity follows the double-entry principle.Each operation is recorded by two equal andopposite entries (debit and credit).

2. CLASSIFICATION OF ACCOUNTS

The postings are made according to an Accounting Nomenclature as follows:-

a) budget operations;

b) special accounts;

c) cash flow transactions

d) movement of funds and statement of interinstitutional transactions:

e) outcome of budget execution and treasuryrelated transactions;

f) statement of debts and claims of the Institutions in the form of record of attestedclaims.

22

a) The Cash Book is kept by the cashier andshows entries of all transactions, both receipts and payments, as and when they areeffected. The layout of the cash bookmakes it possible to make entries according to the accounts concerned. At the closeof each day, the Cashier must verify theaccuracy of his records and figures againstthose of the expenditure account.

b) Receipt Book: Receipts by cheque to thebenefit of the Community are acknowledgedby the issuance of a receipt from a triplicate receipt book.

c) Countedoil Receipt Book: Cash pay-ments are acknowledged by a receipt initialled by the Director of Finance.

d) Record Cards are used by the CommunityInstitutions. They determine the other original documents to be posted in the ledgerfor each transaction (a - b - c). Every transaction must have a blue credit card anda pink debit card.

They indicate the charge accounts affectedby each transaction (account credited andaccount debited). The debit and creditcards are then recorded by the official whowrote them up on entry control sheets(white). The .entry control sheet summa-


2.

risesthe informationon the other two cardsas follows:

i) date (in theory, that of the day)ii) list of accounts debited:iii) list of accounts creditediv) total of transactions recorded under

each account.

Supporting documents for receipts andpayments must be attached to the creditand debit cards as the case may be. Creditand debit cards as well as entry controlsheets may be filled in duplicate. Theyshould normally be filled in by the officerin charge of the transaction.

e) Movement of Cards: Credit cards, debitcards and entry control sheets must besubmitted together to the Accounts againstthe amount charged to the transaction.The Accounts Department then sends thecredit card (and the supporting documents) to the departments responsible formonitoring the relevant credit and debitaccounts respectively. The entry controlsheets are put on file in the Accounts Department and given a serial number starting from the first number in the Journal.

Main Books of Account: The transaction ofthe Institutionsof the Community are recordedin the JOURNAL and LEDGER, using information from credit cards (blue), debit cards(pink) and entry control sheets (white). Thesedocuments must be posted daily, usingcarbon where possible, and otherwise simultaneously.

a) The Journal: The Journal gives a chronological record of both debit and credit entries.

i) The first column records the numberof the articles in sequence beginningfrom 1/1/ of the year under review.

ii) The second column indicates the folioreferences for each entry in the Ledger

iii)The third column indicates the date andtype of transaction, and where necessary contrats.

iv) The last two columns record totaltransactions, one for debit entries and

3.

the other for credit entries.

a) The Journal: The Journal gives a chronological record of both debit and credit entries.

i) The first column records the number ofthe articles in sequence beginning from1/1/ of the year under review.

ii) The second column indicates the folioreferences for each entry in the Ledger.

iii) The third column indicates the date andtype of transaction, and where necessary contrats.

iv) The last two columns record total transactions, one for debit entries and theother for credit entries.

The Journal shows:

v) entry balance operations

vi) counter entries

vii) daily debit and credit transactions basedon the entry control sheets

The journal is established each month.The total figure for contra operationsfromtile beginning of the year is deductedfrom the total amount of operations.

b) The Ledger: debit and credit columns areopened on each page of the ledger for eachindividual account.

The columns are sub-divided to indicate:

i) date of transactionii) journal referenceiii) total debit or credit, including opening

balance operations

All transactions recorded daily in the journal are also transferred from the entry control sheets to the appropriate accounts inthe Ledger,~ so that at any given time theposition of each individual account from thebeginning of the year is available.

Subsidiary Books: These are generally kept ona specific category of transactions charged toan individual account. Expenditure is recordedunder debit, and receipts under "credit". Debit

23

November1989 OfficIal JoutnaI of the ECaNAS VoL18

operations in subsidiary books are recordedfrom "expenditure" and ~'recelpf' cards approved Iiy the accounts department Thebooks are ruled off at the end of each month.and the.totaIs fa' each account checked againsttheflgurs for the same aCCouht in the Ledger.The figures must agree.

a) receipts and expenditure through currentbank accounts:

b) budget expenditure

c) bUdget receipts;

d) miscellaneous transactions.

Other books may be opened as the occasion demands

4. Accounting Documents outside the GeneralAccounting System of the Institutions of the Community.

These' documents should be drawn up at regular intervals.

4.1 to make sure that accounts are balanced andif necessary check the detailed records of operations against the supporting documents produced by the accountants;

4.2 as an overall statement of operations effected.to be prepared by the Institutions.

The documents are the follOWing:

4.3 EndofMonth: a monthly balancing of accountsin the ledger.

4.4 End of Year

o Trial balance of ledger accounts (preaudit)

iO Final or post-audit balance. supportedby statements showing positions ofcertain accounts selected by the Financial Controller.

no Annual Balance sheet and ManagementAccount.

The balance is normally obtained from the figuresshown in the ledger. It takes the form of a total

A. SECnONONE (2 columns)

24

o Account number name:

B. . SECTION 7WO: Debit (5. Columns)

o Opening balanceiO Previous operationsno .Current monthly operations

.Iv) total annual operationsv) Grand total

C. SECTION THREE: Credit (5 columns)

Headings as for "Debit" section

O. SECnON FOUR: Balance (2 cOlumns)

1. Debit and Credit

Article 042

The following accounting documents shall be keptfor posting into the books of prime entry:

a) Purchase Orderb) Invoicec) Expense Claim Formd) Payment Vouchere) Payment Remittance Advicef) Petty Cash Voucher

Article 043

The Treasury shall be responsible for the followingduties:

a) Receiving and recording of cheques andcash;

b) Making of payments by 1:heque and pettycash and the recording thereof;

c) Daily balancing of main and petty cashbooks;

d) Safe custody of cash books and systematic filing of documents;

e) Preparation of periodic cash flow statements;f) Lodgement of all receipts into the banking

accounts of the Institutions.

Article 044

Daily receipts and payments must be recorded in

November 1989 OfficiaJJournal of the ECOWAS Vol.16

the cash books before the cash office is closed. Thecashier shall 'compare the day's entries with the threecopies of the receipt slips and cheque stubs to ensurethat there is no omission.

The cashier shall collect the list of gank charges,commissions or any other such expenditure and shallensure that such charges are recorded in the CashBook before the total and before closing the CashBook at the end of the month.

RECEIPTSArticle 045

A receiptfn-trlpucete shall be issued for any amountreceived. The original shall be: issued to the payer,the second copy shall be used to record the transaction and the third copy shall be kept in the book.

Article 046

Receipt shall be issued in strict numerical orderand a special official stamp affixed to them.

Article 047

If, for any reason, a receipt needs to be cancelled,the three copies shall be clearly marked "VOID" andrubber stamped. The three copies shall be kept inthe book.

Article 048

All cheques·received shall be crossed "Not negotiable, Account Payee Only"

All monies received each day shall be lodged intothe bank not later than the following working day.

Article 049

A cheque shall be rejected if anyone of the following irregularities is observed.

a) The amount stated in words and figures disagree;

b) The amount is written in letters but not infigures or vice versa;

c) The amount in letters or figures on thecheque has been altered and the altera-

tion has not been signed by the drawer(s)

d) The cheque is postdated;

e) The cheque is no longervalid, i.e. itcarries adate which is earlier than six months beforethe date of its receipt;

f) The cheque is not in favour of the ECOWASInstitutions and is marked: "non-negotiable.,account payee only"

g) The cheque is in favour of a person otherthan the ECOWAS I,nstitution, is crossed andmarked "& Co" and the payee has neitherendorsed it "Pay to".

h) The cheque is not signed by the drawer

Article 050

Payment Remittance Advice shall detail the payment to be made and shall quote the serial numbers of the invoices. The amount being paid shallbe stated in words and figures. Every payment shallbe supported by a payment remittance advice prepared by the Treasury.

Article 051

Payment vouchers shall be prepared in triplicatein respect of every cheque issued.The voucher shallbe coded. The original copy. The third copy shall befiled.

Article 052

Payment vouchers shall be numbered consecutively,each year. The voucher number shall be composedof the year, the bank reference number, followed bythe serial number of the voucher, e.g. 81/100/1. Thevoucher numbers shall be recorded in the cash bookstrictly in numericalsequence and the cheque numbershall also be recorded.

Article 053

All payment vouchers -and supporting documentsshall be rubber-stamped "PAID" and carry the-dateof payment.

Article 054

Payment vouchers and supporting documents shallbe presented to the Authorising Officer for approval.

25

November 1989

Article 055

Official Journal of the ECOWAS

PEITY CASH ADVANCE

Vol.16

. All c~eques -shall be crossed. p.xrepi in specialauth?f1Sed cases. Any alteration' on a cheque shallbe signed by the authorised signatories.

Article 056

A cheque issued register shall be maintained torecord: .

a) the date the cheque is issued. b) the cheque number

c) particulars of the payeed) the amount of the cheque ande) the signature of the person collecting the

cheque.

Article 057

The Gash Book shall be balanced and ruled off atthe end ot each month. All entries shall be in inkand running totals shall be maiotaineo for each month.

RECONCIUATION OF BANK BALANCE

Article 058

The lodgements and cheque payments as enteredin the' Bank Book shall be checked against the figures on the bank statements and the balance asper Cash. Book shall be. reconciled with the bankstatement.

Article 059

There shall be a bank reconciliation record in whichshall be recorded the monthly reconciliation for eachbanking account operated by the Institution.

Article 060

Any issued cheque which remains unpresented six(6) or twelve (12) months after the date of issue shallbe cancelled and entered as a receipt in the CashBook.

A formal letter shall be addressed to the payee to4nform him that the cheque is stale and has therefore been cancelled. The payee shall be required tosubmit the cancelled cheque in exchange for a newone.

26

Article 061

The Petty'cash float shall be operated on an imprestsystem and actual expenditure shall be reimbursed.

The float ceiling and the maximum amount per pettycash voucher shall be determined by the Head ofthe Institution on the advice of the Financial Controller.

Article 062

A Petty Cash Book shall be kept to record all pettycash payments. Petty cash vouchers shall be prepared, giving the details of the payment and the serialnumber of the supporting documents. These vouchers, which shall be the medium for posting into thevarious accounts, shall carry a code.

'Article 063

The vouchers and supporting documents shall berubber-stamped "PAID" and the date of payment shallbe shown thereon.

Article 064

The Petty Cash float may not be reimbursed fromreceipts. Separate cheques shall be drawn from thebank for the reimbursement of the petty cash float.

SECURITY ARRANGEMENTS

Articie 065

All cheques and cash held by the cashier shalt bekept in the safe provided for the cashier.'

Article 066

A Register of Receipt Books shall be kept to record all receipts books issued and received. Receiptsshall be issued in numerical sequence. A signaturemust be obtained at the time of each issue.

FlUNG OF QOCUMENTS

Article Oo?

Payment vouchers shall be filed in strict numericalsequence and vouchers for each month shall be keptin separate files.


If it becomes necessary to remove a paymentvoucher, a note stating by whom and for what purpose it is removed shall be made and inserted inthe place of the payment voucher.

Article 068

files shall be kept for statement of cash-flow positions.

Article 069

Petty cash vouchers shall be filed in numericalsequence

UNCLAIMED SALARIES

Article 070

At the end.of the day on which payment of salaries takes place, all unclaimed salaries shall beproperly listed by the officer responsible for paymentof salaries. This officershall hand over such unclaimedsalaries to the Cashier who shall sign for them.

ArticJe 071

The cashier shall retain the salary packets for aperiod of 15 (fifteen) days during which he may paylegitimate claimants upon presentation of satisfactory evidence or authority where necessary.

Article 072

At the expiration of the fifteen days, the cashiershall pay the total sum of unclaimed salaries intothe Institution's bank account, and shall issue a receipt for this amount to the officer in charge of salaries.

Article 073

An "unclaimed salaries register" shall be kept. Theregister shall record the following details:

j) Claimant's signature or postage stampsor the payment·for Franking Machine deposit.

Article 074

At the end of each quarter a list of names of employees who have not claimed their salaries shall besent to the Administration Division (Personnel Section) requesting information on their whereabouts.Details of amounts shall not be quoted on the listwhich is sent out.

POSTAGE AND FRANKING MACHINE DEPOSIT

Article 075

A postage record shall be kept to recordall purchases

The amount paid will be on an imprest system andactual expenditure shall be reimbursed as and whenrequired.

PURCHASES AND SERVICES DAY BOOKCREDITORS LEDGER PURHCASES

Article 076

A "Purchases and Services Day Book" shall bekept to record all purchases and services boughton credit. An individual account of credit suppliersshall also be kept.

Article 077

A Local Purchase Order (LPO) shall be issued forcredit suppliers. The LPO shall be in quadruplicate.the original and first copies go to the supplier, theduplicatecopy shall be sent to the Procurement Officerand the quadruplicatecopy should remain in the book.

ON THE LEFT

a) Date

b) Name of payee

c) Pay roll number

d) Amount

e) Number of receipt

ON THE RIGHT

f) Date of authorisation

g) Payment voucher number of the ultimate payment

h) Amount received

i) Accountant's signature

Article 078

On receipt of suppliers invoices, the ProcurementOfficer shall record them in~ a register which shallcontain the following information:

a) Date received

b) Supplier's name

c) Supplier's invoice number and date

27

November 1989

d) Amount of invoice

Official Journal of the ECOWAS

COl 11 roller

Vol.16

e) Department ordering the goods

f) Date sent to the Department for certification and authorisation

g) Signature of recipient of the invoice

Article 079

The invoices shall be rubber-stamped at the backbefore despatch to the Department which placed theorder:

a) Department

b) Date received

c) Additions and calculations checked

d) Quantity checked and received

e) Amount authorised

f) Ultimate payment

Any defect or short delivery not detected by theProcurement Officer should be communicated to himwithout delay. The Procurement Officer shall promptlytake necessary action to inform the supplier accordingly.

BUDGEf CONTROL STATEMENT

Article 082

The Head of each Institution shall be supplied withquarterly budgetary control statement pre-auditedby internal Audit with report by the Director of Finance on any matter which may require the attention of the Head of the Institutin. Copies of suchdocuments. shall be distributed to the FinancialController and Heads of Department.

REGISTER OF FIXED ASSEfS

Article 083

A record of all fixed assets shall be kept to thefollowing details:

a) Date of acquisition

b) Value of acquisition

c) Title or description

d) Place of utilisation

e) Rate of depreciation

f) Cumulative depreciation

Article 080

The Purchases and Services Day Book shall record the following details :

a) Date of invoice

g) Residual value

h) Date of disposal

i) Sales proceeds

j) Other information

/

b) Supplier's invoice number

c) Supplier's name

d) Accounting expenditure code

e) Amount of the invoice which shall be en:tered in the total column and analysed according to the nature of goods or servicessupplied.

DEPRECIATION

Article 081

Depreciation shall be provided for on the straightline method at rates determined by the Financial

28

VERIFICATION OF FIXED ASSEfS '

Article 084

At the end of financial year. all assets shall be physically verified by Heads of Department and the Director of Internal Audit who shall prepare a report to beendorsed by the Financial Controller for external auditpurposes

LINK ACCOUNT

Article 085.

There is hereby established link account which shallcontain all the fill(1IlCi~1 transactions between the

November 1989 Official Journal of the ECOWAS VoJ.16

Institutions. In this connection, a book of debit andcredit advices will be kept by both Institutions of thecommunity.

BANKING OPERA1l0N ORDINARYAND SPECIAL OPERAllONS

1.

2.

A~ made/payments effected by one onbehaff of the other

Funds transferred from one Institution to another or payment effected by the Accountantof one Institution on behalf of another shall beacknowledged by the issuance, by the Authorising Officer, of a payment voucher payableinto a link account.

The Accountant shall debit this account andcredit the account of his own institution or bank

The accountant shall then issue a debit advice to the Institution concerned, the debitadvice being considered an accounting document accompanied by photocopies of supporting documents.

On receipt of the debit advice, the Accountantshall credit the amount of the expenditure tothe link account and debit the expenditure tobe settled or he shall directly debit the relevant charge account, or in the case of an advance, he shall debit the Institution receivingthe advance.

Income received by one Institution on behalfof the other

Article 087

The operations of the Fund shall consist of ordinary and special operations. Ordinary operationsshall be those financed from the ordinary capital resources of the Fund as stated in Article 3 of the Protocolon the Fund. Special operations shall be thosefinanced from the special resources referred to inArticle 4 of the Fund Protocol.

OPERA1l0NS PERTAINING TO THEORDINARY CAPrrAL RESOURCES

Article 088

The ordinary capital resources of the Fund shall atall time and in all respects be held, used, committed, invested or otherwise disposed of and accountedfor entirely separately from the Special Resources.

Article 089

Disbursements from the ordinary capital resourcesof the Fund shall be authorised and applied in orderto:

1. Carry out, in accordance with the decisions ofthe Board of Directors:

a) The ordinary operations of the Fund andactivities incidental to such operations, or

Where an Institution receives payment on behalf of the other, such a payment is debitedto its own account and credited to the linkaccount.

The Accountant of the Institution promptly prepares a credit advice and transfers the amountrecovered to the institution concerned.

RECONCILIATION OF UNKACCOUNlS

Article 086

Periodically, the Institutions Sh311 reconcile their current accounts with each other and make settlementaccordingly.

Expenditure carried out through the link accountmust have the prior authorisation of the Internal Auditorof the Institution requesting such payment.

2.

3.

4.

b) Activities relating to technical advice andassistance or for any other non-operationalpurposes, in as much they are to be financed from ordinary resources.

Meet interest or amortization payments in respect of funds borrowed or otherwise acquiredby the Fund for inclusion in its ordinary capital resources;

Invest funds appertaining to such resourcesas needed in its ordinary operation; or

Meet the administrative expenditure of the Fundwhich are chargeable to such resources either entirely or in part.

29

November 1989 Official Journal of the ECONAS VoL16

CONTRIBUTION TO THE CAPrrAL OF THE FUND

Article 090

Each member State shall be issued with a certificate stating the amount of its subscription to thecapital of the Fund. Each certificate shall indicateconspicously on its face:

a) the special operations to be financed fromsuch special resources. and activities· incidental to such operation;

or

b) in as much as they are to be financed fromsuch special resources. activities relating totechnical advice and assistance or any othernon-operational activities.

1. That it has beenissued by the Fund (and doesnot represent an obligation by any Governement);

2. Meet interest or anostisation payments in respect of funds borrowed or otherwise acquiredfor the purpose of the Special Fund;

2. That it has been issued in respect of paid upor called up contributions;

3. That the certificate may not be pledged or encumbered in any manner.

Subscription certificat~ shall be issued by the Fundand bear the signature of the Managing Director. Theyshall contain relevant particulars as are legally orgenerally required in such documents.

3.

4.

Invest funds appertaining to such special resources not needed in its special operationsrelating to that Special Fund;

Meet administrative expenditures' chargeableto such special resources either in their entirety or in part.

PAYMENT OF SUBSCRIPTIONSTO THE CAPITAL OF lHE FUND

SPECIAL RESOURCESArticle 093

Article 091

The resources appertaining to any Special Fundshall at all times and in all respects be held. used.committed. invested or otherwise disposed of andaccounted for entirely separately from the SpecialResources appertaining to any Special Fund.

The Fund shall accept for administration the resources of Special Facilities as stipulated in Article 4of the Fund Protocol. In this respect. funds underthis Article shall be used in such manner' and onsuch terms and conditions as are inconsistent withthe general objectives of the Fund and the agreement under which such resources are accepted bythe Fund for administration. They shall be accountedfor in a separate account.

Article 092

Payment to the Fund in respect of contributions toany Special Fund or other resources appertaining tothat Special Fund shall be held. subject to the rulesand regulations governing that Special Funds in orderto:

1. Carry out. in accordance with the decision ofthe Board of Directors:

30

1.

2.

3.

4

Payments to the Fund in respect of subscriptions to its ordinary capital or funds and income referred to in Article 3 and 4 of the FundProtocol shall be credited to the ordinary capital resources of the Fund.

The Managing Director shall. as required, inform Member States at least three months before the end of the current financial year. andthrough their respective Directors of their obligations in respect of contributions to theordinary capital.

The first payment of Member States contributions shall be due and payable during the firstquarter following the decision of the Board ofDirectors to commence the operations of theFund.

As of the first day of the following year, theunpaid balance of such contributions ;;hall beconsidered to be one year in arrears and shallbear interest at the rate currently charged bythe Fund in its operations. In the event of nonpayment by a Member State of all or part ofits contribution within 30 -days after the due

. date. the Managing Director shall promptlyinform the Executive Secretary of the Commu-


5.

nity of such default in payment with the expectation that the matter will be dealt with inaccordance with paragraph 3 of Article 54 ofthe Treaty.

Obligations of Member States including arrearsof contributions and interest thereon, if any,shall remain payable in convertible currency.

Where such Special Rules and Regulations do notapply the Special Funds shall be governed by theprovisions of these Regulations.

MISCELLANEOUS INCOME

Article 097

SPECIAL RESERVE FUND

Article 094

Miscellaneous income such as those cited in Article 17 of the Fund Protocol shall be credited to theSpecial Reserve Fund.

OTHER FUNDS

Article 095

1. Gifts, legacies, grants and other contributionsin kind or in cash (thereinafter collectively referred to as voluntary contributions) from anyGovernments,.national or international organisations and institutions, may be accepted bythe Board of Directors in accordance withparagraph "C" and "D" of Acricle 3 of the FundProtocol.

1.

2.

3.

All receipts other than:

a) Contributions payable by Member States;

b) Special contributions from Member States;

c) Repayments of loans and deposits relatedto such Trust Funds shall be classed asMiscellaneous Income for credit to theSpecial Reserve Fund.

Interest or other income derived from any TrustFund shall be credited to the fund to which itrelates, unless otherwise provided for by theterms of the applicable trust fund agreement.

Voluntary cash contributions in respect of whichas purpose is specified shall be recorded asa "gift" and treated as Miscellaneous income.

BORROWING AND LENDING

Article 0982. Voluntary contributions made in the form of

loans to be granted to the Fund shall be administered in accordance with Article 3 and 9of the Fund Protocol.

3. The value of voluntary contributions made inkind shall be estimated by the Managing Director, where appropriate, in consultation withthe donor and subject to the approval of theBoard of Directors.

MANAGEMENT OF THE SPECIAL FUNDS

Article 096

The provisions of these Regulations and the special rules and regulations adopted for the administration and use of any special fund in conformitywith Article 4 of the Fund Protocol shall be treatedwherever possible as complimentary.

Where such special rules or regulations are inconsistent with the provisions of these regulations, theSpecial Rules and Regulations shall prevail.

1.

2.

3.

AllY agreement in regard to monies borrowedor loaned by the Fund (other than to conductcurrent business of the Fund) by virtue of theauthority laid down in the Fund Protocol, shallrequire the prior approval of the Board. Suchagreement shall stipulate all essential terms andcondtions as provided for in Articles 13,15 and16 of the Fund Protocol; in particular, theamount of the loan. the rate of interest and ofcommitment charqes, the terms of the loan andconditions of repayment.

All transactions with regard to each loan shallbe recorded in a separate account.

Monies loaned shall not exceed:

50% of total paid-in capital, borrowings andreserves. The interest rate at which money isloaned shall not be lower than the rates at whichit is borrowed plus administrative expenses.

To take into account the special economic andsocial situation of the least developed states

31

November 1989 Official Journal of the ECOWAS. Vol.16

4.

5.

6.

of the community and projects with delayedreturns (e.g infrastructural or social projects)the special rates applied shall be subsidisedfrom the special resources of the Fund bydecision of the Board.

If there is a shortfall in any year resulting fordefault on the part of the borrowers, the shortfall shall be covered by a withdrawal from theReserve Fund.

If the Reserve Fund is inadequate for covering shortfalls arising from defaults, the mattershall be referred by the Managing Director tothe Board who shall decide how this shortfallis to be covered.

Each decision authorising borrowing transactions shall indicate whether the funds borrowedby the Fund shall be included in its ordinarycapital or in the special resources appertaining to a special fund.

The Managing Director shall, in respect of eachloan transacted other than a temporary loan,issue a loan certificate. The form and detail ofsuch loan shall be determined by the Provisions' of the Financial Rules.

SHORT TERM LOANS

TEMPORARY INVESTMENT

Article 100

1. Where funds belonging to the ordinary resources of the capital or funds appertainingto the special resources of a special fund arenot immediately needed for the requirementsof the Fund, the Managing Director may invest such funds in accordance with the rulesand regulations governingthe respective specialfunds concerned.

2. Except with the permission of the Board of Directors, the Fund's money cannot be utilisedin any investment by virtue of preceedingparagraph for period exceeding three years.

3. In deciding on any investment to be made by, virtue of preceeding paragraph, the Managing

Director shall bear in mind the current operational estimates of the Fund.

4. The annual report of the Fund and the monthlystatements of financial positions shall show theinvestments made by virtue of Article 98 (2).These shall be shown separately for the ordinary capital resources and special resourcesappertaining to each special fund.

Article 099

The Managing Director on consultation with theFinancial Controller may contract short term loans inthe form of bank credits or overdrafts to meet theimmediate requirements of the Fund. The moneythusacquired shall on no account exceed the equivalentof 500,000 Units of Account.

32

GUARANTEES

Article 101

Subject to the provisions of Article 11 (5) of theFund Protocol. the Fund shall use its guaranteepowers to the extent best appropriate to fulfil itspurposes and satisfy the interests of Member States.

November 1989

CHAPTER IV

Official Journal of the ECOWAS Vol.16

CONSIDERATION OF THE ACCOUNTS OFCOMMUNITYINSTImUTIONS

Article 102

The accounting codes attached as annex 2 aremeant to indicate the institutions concerned, the components of the cost, the expenditure or revenue headings and in short, to replace long and difficult classification by the use of numbers.

Article 103

A four figure system of coding shall be used, tobe made up as follows:

FIRST FIGURE - shall indicate the Institution for example, zero (0) shall signify EOECOWAS as a whole. The number ONE (1) shall stand for theECOWAS Secretariat.

The number Two (2) shall be usedto indicate the ECOWAS Fund

This method of numbering shall be used for upto a maximum of ten institutions.

SECOND FIGURE - shall indicate the general natureof the expenditure for example, expenditure which recur periodically,administrative expenditure.

THIRD FIGURE - shall indicate the sum, componentsof the cost, for example the officeof the Headquarters of the Institution.

FOURTH FIGURE - shall indicate the exact nature ofthe expenditure.

Article 104

This coding shan apply mainly to expenditure: however resources shall also be coded to indicate description, source and specific nature.

Article 105

In view of the fact that the codes are common tothe two Institutions, only the last three figures shallbe indicated.

Each Institution shall indicate its own code before the number of the code common to the two Institutions.

REVISION OF THE FINANCIAL REGULATIONS

Article 106

These Regulations may be amended by the Council of Ministers as the need arises.

.--

33


DECISION C/DEC 5/11/89 APPROVING THE ACCOUNTS OF THE COMMUNITY INSTITUTIONS FORTHE 1988 BUDGET YEAR.


MINDFUL of Article 6 of the ECOWAS Treaty establishing the Council of Ministers and defining itscbmposition and functions;

MINDFUL of the Recommendations of the Administration and Finance Commission on the approval ofthe accounts and the financial statement of the Community Institutions for the 1988 Budget year;

DECIDESArticle 1

The Accounts of the Community Institutions (theExecutive Secretariat and the Fund) as 'well as theirconsolidated accounts for the 1988 budget year, arehereby approved.

Article 2

This Decision shall enter into force upon signatureand shall be pubnshed in the Official Journal of theCommunity and the National Gazette of each Member State.


HON (MRS) SINTOU SANOGOHCHAIRMAN

FOR THE COUNCIL

34

DECISION C/DEC 6/11/89 ON THE AD0P110N OFTHE BUDGET OF THE EXECUTIVE SECRETARIATFOR lHE 1990 FINANCIAL YEAR



MINDFULof the provisions of Article 53 of the Treatyon the budget of the Community;

HAVING CONSIDERED the draft budget proposedby the Administration and Finance Commission forthe 1990 Financial Year;

DECIDES

Article 1

The budget of the Executive Secretariat for 1990which is balanced out at the sum of six million fIVehundred and eight thousand, one hundred Units ofAccount (6,508,100 UA) is hereby adopted.

Article 2

This Decision shall enter into force upon signatureand shall be published in the Official Journal of theCommunity and in the National Gazette of each Member State.


HaN (MRS) SINTOU SANOGOHCHAIRMAN

FOR THE COUNCIL


DECISION CIDEC. 7/11/89 ON THE ADOPTION OFll-IEWORK PROORAMME OF THE EXECUTIVE SECRETARIAT FOR niE BUDGET YEAR 1990

THE COUNCIL' OF MINISTERS,


MINDFUL of the Recommendations of Administration and Finance Commission;

DECIDES

Article 1The Work Programme of the Executive Secretariat

for the bUdget year 1990, herewith annexed, is herebyadopted.

Article 2

This Decision shall come into force upon signature and shall be published in the Official Journal ofthe Community and the National Gazette of eachMember State.


FOR THE COUNCIL

35

November 1989

Rev.1

36

Qfficilll J~urnal of theECOWAS

ECONOMIC COMMUNITY

. OF

WEST AFRICAN ·STATES

EXECUTIVE SECRETARIAT1990 BUDGET

1990 WORK PROGRAMMES

Vol.16

November 1989 Official Journal of tho ECOWAS Vol.16

DUSTRY. AG 'CULTURE AND NAl1JAALESOURCES DEPARTMENT

1000 WORK PROGRAMME

6. Meeting of Inter-State TechnicalCommittees (ITCs) to monitor trendsin' agricultural pricing policies For information

A. INDUSTRY DIVISION

AC11VflY VOTE

7. Participation at technical meetings

TOTAL AGRICULTURE DIVISION

UA 5,000

UA 8,120

2. West African Industrial Forum UA 6,050

1. Industrialisation Master Plan UA 48,800C. NATURAL RESOURCES DIVISION

ACTIVITY VOTE

3. Meeting of the Federation of WestAfrican Manufacturers' Associations UA2,731

4. Meeting of the Industrial DevelopmentCommittee

5. Participation in technical cooperationmeetings ... UA 4,000

1. Meeting of Environmental Experts forthe setting-up of a "dump watch" UA 8,00

2. Participation at the meeting on thecoordination of the Pan African Programme for the control of cattle disease and contagiou s pleuropn eumo-nia UA5,600

TOTAL INDUSTRY DIVISION

B. AGRICULTURE DMSION

ACTIVITY

UA 61,580

VOTE

3. Monitoring and Mobilisation of re'sources for the upgrading of cattleproduction centres UA 2,720

4. Preparation of terms of reference forfeasibility studies for the developmentof animal vaccine production labora-tories UA 2,640

1. Follow-up activities and mobilisationof resources to develop Communi tyseed production centres UA 5,040

2. ECOWAS Contribution to the developmeet of seed production centres inMember States: Cape Verde, Togo,Mauritania UA 101,624

3. Inaugural meeting of sub-regionalCommittee UA 20.800

4. Meeting of the Sub-Committee for Agriculture and Livestock of the Association of West African Inter-govern-mental Organisations UA 1,600

5. Meeting of Experts of national andinternational centres for coordinationand integration of agricultural re-search in the ECOWAS sub-region UA 800

5. Preparation of a support programmefor the development or creation of treenurseries in the sub-reg ion (Refores-tation Decade 1983 - 1993) For information

6. Preparation of terms of reference forthe Forestry Action Plan For information

7. Continuation of the study on theECOWAS rural water supp ly pro-gramme For information

8. Participation at Technical meetings UA 4,800

TOTAL NATURAL RESOURCESDIVISION UA 16,Slil

ECONOMIC RESEARCH DEPARTMENTWORK PROGRAMME

ACTIVITY VOTE

1. Updating, monitoring and evaluation of

37

November 1989 Official JournaJ of the ECOWAS Vol.16

2. Study on the possible imp lications of theSingle Europe -Act on the economies ofECOWAS Member States UA 3:),000

i) Meeting of African statisticians, plannersand demographers, Addis Ababa UA 1,860

the ECOWAS Economh:: RecoveryProgramme UA 8,085

3. Printing of statistical Yearbook

4. Participation at external meetings:

UA 8,000

3. Updating of the Study on Economic andSocial Oonditions of ECOWAS MemberStates

ii) Meeting of UN statistical Bureau , NewYork UA 3,200

TRADE, CUSTOMS, IMMIGRATION, MONEY ANDPAYMENT DEPARTMENT 1990 WORKPROGRAMME

1. Follow-up activities on the outcome ofthe First meeting of National Trad e pro-motion U.A. 8,000

4. Follow-up of rationalisation programmesof West African IGOs, inc luding the meeting of national authorised delegates andof IGOs on the EEC Regional Fund , to beheld in Lagos UA 10,940

5. Meeting of Experts and Ministers ofFinance and Planning, Banju l UA 21,365.5

6. Meet ing of Heads of ECOWAS NationalUnits, Banjul. UA 11,625

NB. The Commission recommends that subsequent meetings of Heads of NationalUnits be held in co untries of the Headquarters of the Institutions.

TOTAL STATISTIC DIVISIONS

TOTAL ECONOMIC RESEARCHDEPARTMENT

A. TRADE DIVISION

ACTIVITY

UA 23,580

UA 138,973

VOTE

7. Meeting s of Perman ent Research Com-mittee UA 8 845,

8. Particip ation at meetings of other Organi-sation s and Institutions UA 14,000

9. Meeting of Regional Integration Groupings

QCommonwealth Exchang e Programme UA 1,600

2. Follow-up of meeting of National Expertson Standardisation, Qua lity control,Marking , Labelling, Metrology and Cer-tification of good s UA5,800

3. Seminar on marketing and trad e techniqu es organised in collabo ration withITC/GATT/UNCTAD (No financial implication)

ii) Meeting on Cooperation Programmebetween"integration organisations of developing countries (ECDC) ofUNCTAD ... UA 8,930

Economic Research and ProjectsDivision : ...

B. STATISTICS DIVISION

ACTlVTTY

UA 115,393.5

VOTE

4. Four market surveys of selected products to be followed by Buyer/Sell er meetin collaboration with ITC/GATT/UNCTAD(No financial implication)

5. Dakar International Trade Fair and Industriai Forum.

6. Third annual meeting of the Consultation and Coordination Committee for theprogramming of trade fairs and similarevents

UA4,640

UA 800

1. Data collection from Member States UA 8,120

2. Meeting of Directors of Statistics UA 2,400

7. Participation at external technical cooperation meetings with sub-regional andinternational organisations UA 5,600

38

TOTAL TRADE DIVISION UA24,840


B. CUSTOMS DMSION

AC1lVITY

1. Continuation of implementation ofTrade Liberalisation Programme

ij Information and enlightenment.mission to Member States

iij Meeting of Experts on CustomsDirectors-General on the irnplementation of trade liberalisationscheme

2. Meeting of Experts on harmonisationof indirect taxes in force in MemberStates.

3. Follow-up on the preparation of a Customs and Statis1ical Nomenclaturebased on the Harmonised System incollaboration with 'CEAO/MRU/CC

VOTE

UA 23,400

UA 10,570

UA800

i) Technical meeting of national expertsin charge of ASYCUDA System

il) Mission to Member Statesequipped with the ASYCUDASystem

iiij Evaluation of the ASYCUDA Training System ...

iv) Coordination meeting of ASYCUDA,UNCTAD, UNDP, FAC, etc.

8. Participation at Ex1ernal TechnicalCooperation Meetings.

TOTAL CUSTOMS DIVISION

C. IMMIGRATION DMSION

ACTIVITY

UA 1,640

UA 4,680

UA 1,640

UA 5,712

UA 5,600

UA69,600

VOTE

ij Working Session with CEAO andCCC

iij Meeting of a group of Experts toconsid er the preliminary draft Nomenclature based on the Harmonised System as prepared by theSecretariat ...

iii) Seminar for sensilisin g and providing information to NationalExperts on . th e pr oposedECOWAS tariff based on the harmonised system ...

4. FOllpw-up on Consultation Meetingwith CEAO/MRU

5. Preparation of a draft text on theissue of "guarantee" to be declaredin the Customs Clearance Booklet(No financial implication)

UA 2,475

UA 800

UA 9,820

UA2,455

1. Meeting of National Experts respon-sible for Immigration Matters pergroup of countries UA 15.100

2. FOllOW-Up action to harmonise Leg-lslaiions and Regulations on residencepermit and to establish common ar-rival and departu re formalities (No fi-nancial implications)

3. Participation at the meeting of theHigher Committee on Land Transport(In collaboration with Department ofTransport) (No financial implication)

4. Participation at External TechnicalCoope ration Meetings UA 2,400

TOTAL IMMIGRATION DIVISION UA 17,500

D. MONEY AND PAYMENTS DMSION

ij Meeting of the Technical WorkingGroup UA 28,060

6. FOllOW-Up action in Customs Evaluation according to GAD Cod e (Nofinancial implication)

7. Follow-up action in the implementation of the computerised CustomsData in Member States.

ACTlVITY

1. FOllOW-Up action on Monetary Coop eration Programme in accordancew~h Decision of Committee of Governors and Council of Minis1ers.

VOTE

39

November 1989 Official JoumaJ of the ECCINAS Voll8

iQ 4 Meetings of Coordination Com-mittee UA 8,800

iiQ Meeting of Directors of Researchof Central Banks UA 13,876

iv) Annual Meeting of Committee ofGovernors of Central Banks UA 3,255

2. Preparation of Memorandum of Institutional relationshi p be twee nECOWAS and WACH requested byCommittee of Governors and Council of Ministers (No financial implication)

3. Participation at external technicalCooperation Meetings UA4,000

TOTAl MONEY AND PAYMENTSDMSION UA57,930

3. The Monitoring of the Execution ofthe Railway Network in the Sub-region - Meeting of Managing Directors!Chief Executives of Railways. UC 2,000

4. Developm ent of Air Transport - Meeting of Chief Executives of Airlines andDirectors of Civil Aviation. ... UC 9,408

5. Monitoring of the Development ofMaritime Transport Participation in themeeting of establishment of ECOWASCoastal Shipping Line. UC 2,400

6. Participation in the Council of Bureauof the ECOWAS Brown Card. UC 2,586

7. Coordination of IntergovernmentOrganisations. Organisation of themeeting of sub-committee on Transport of the Association of Inter-gov-ernmental Organisations UC 2,800

E. TOURISM DIVISION

1. Field mission to obtain information from Member States for subsequentformulation of an ECOWAS Tourismpolicy

2. Meeting of National Experts and Ministers of Tourism

3. Participation at External Technica lCooperation Meetings

TOTAl TOURISM DIVISION

UA 1,755

UA 14,326

UA2,400

UA 18,481

8. Cooperation with other IGO's

TOTAL

COMMUNICATION DMSION

ACTIVITY

1. Coordination of Inter-State Telecommunications Links to be funded bySpecial Telecomm Fund.

2. Coordination of Postal Routing in th eSub-region

UA4,OOO

UC 42,718

VOTE

P. M.

UC 4,000

TRANSPORT COMMUNICATION& ENERGY DEPARTMENT1990 WORK PROGRAMME

TRANSPORT DIVISION

ACTlVITY VOTE

3. Evaluation of ECOWAS AERONAUTI-CAL PROJECT ... UC 2,400

4 Follow-up of the Lome REGIONALCENTRE FOR MAINTENANCE UC 1,600


1. Follow-up of the Studies on the Electric Grids of Region C in the Sub-region UC 1,740

1. The Monitoring of the implementationof Road Projects relating to theTRANS WEST AFRICAN HIGHWAYnetwork and the INTER-CONNECTING ROADS FOR THE OPENING UPOF LAND-LOCKED COUNTRIES ... UC 12,440

2, FOLLOW UP ON THE PROGRAMMESOF THE HIGHER COMMITIEE ONLAND TRANSPORT

40

TOTAL ...

ENERGY DIViSiON

ACTIVITY

UC 14,000

VOTE

November 1969 Official Journal of the ECQWAS Vol.16

2. The Economy and Conservation ofEnergy Programme


TOTAL

LEGAL AFFAIRS DEPARTMENT

1990 WORK PROGRAMME

ACTlVITY

1. Preparation of two draft texts:

ij Preparation of a Draft - Protocolon the Composition, Competenceand Statutes of the CommunityTribunal

UC5,887

UC 2,755

UC 10,382

VOTE

2. Creation of a West African HealthOrganisation UA8,000

3. 2nd Inaugural Meeting of the WestAfrican Youth Association UA 11,922

4. 3rd General Assembly of the WestAfrican Women's Association (yVAWA) UA 1,705

5. Implementation of the decision on theorganisation of sporting activitieswithin the sub-region UA 3,216

6. Subventions

West African Women's Association UA 10,000

West African Federation for the Ad-vancement of Handicapped Persons ' UA 10,000

iij Preparation of a Draft Conventionon Mutual Assistance in Judicialmailers.

COST:

, 2. Meeting of Legal Experts and Minis..• " ters of Justice of Member States

UA ,520

Cooperation Mission

TOTAL SOCIAL DIVISION

CULTURAL DIVISION

ACllVITY

UA 2,OOO

UA 47,633

VOTE

COST: UA 2,800

COST

3. Monitoring of the Status of Ratification of Protocols and Conventions ofthe Community.

4. Participation in Technical Co-operation Meetings

COST:

UA c;.O

UA2,400

t . Meeting on Equiv ence of Certif lcatesDEC. NDEC 11/5,82 UA 8,975

2. Meeting of Ministers of Culture preceded by a Meeting of Experts(l.aqos) UA 1,000

3. World Cultural Development Decadeunder the auspices of UN participa-tion at meetings UA 2,260

4. Association of Universities and Re-search Institutes (Meeting, Lagos) UC 1,000

5. Subvention

SOCIAl AND CULTURAL AFFAIRS DEPARTMENT

TOTAL COST:

1990 WORK PROGRAMME

ACTMTY

SOCIAL DIVISION

'. " SoclaI.PrOgram~ ... .

UA36,756

. VOTE

UA790

General Secretariat of ECOWAS Conference of Ministers of Youth andSpoas

6. Cooperation Mission

TOTAL CULTURAL DIVISION

UA8,OOO

UA2,OOO

UA 23,23S

41

November1989 Official JoumaI of the ECONAS Vo116

DECISION C/OEC. 8/11/89 ON ll-lE APPROVAl.OF PAYMENT OF PROVIDENT FUND

ll-lE COUNCIL OF MINISTERS,

MINDFUL of Art icle 6 of the ECOWAS Treaty establishing the Council of Ministers and defining itscomposition and funct ions;

MINDFUL of the recommendations of the Administration and Finance Commission on the paymentof arrears of employer's contributions to the Provldent Fund in the period 19th November 1977 to 31stMarch 1980;

DEC IDES

Micle 1

The application 01 Artlc le 23 of the Staff Regulations is hereby waived only for the purpose of effocling payment of arrears of employer's contributions to the Provident Fund covering the period 19thNovember 1977 to 31st March 1980.

Micle 2

The payme nt of UA 42,791 (equivalent toUS$53,490) representing 12V2% of employer's contributions for the period of 19th November 1977 to,31st March 1980 to the Provident Fund of theExecut ive Secretariat be authorised for the benefitof the Staff members who are still in the service ofthe Community.

Micle 3

The payment of UA 12,215 (equivalen t toUS$15,270) representing 12V2% of employer's contributions for the period of 19th November 1977 to31St March 1980 to the Provident Fund of the Execut ive Secretariat is authorised lor the benefit ofthe Staff members who are no longer in the serviceof the Community.

M icle 4

The employees concerned shall be exempted frompaying the contribution of 5% of their salaries, whichin this case amounts to 17,116 UA.

M icle 5

The Executive Secretariat should ensure th~l Staffmembers who had left lhe services of the commur'.ty do not owe the Community before making anydisbursements to them,

42

Article 6.

The Decision shall enter into force upon signatureand shall be published in the Official Journal of theCommunity and the NationalGazette of each Member-state,

Done at Lome this 30th Day of November 1989

HON (MRS) BINTOU SANOGOHCHAIRMAN

FOR THE COUNCIL

DECISION C/DEC. 9/11/89 ON ll-lE REMUNERAllON OF ll-lE EXTERNAl. AUDITOR


MINDFUL of Article 6 of the ECOWAS Treaty establishing the Council of Ministers and defining itscomposition and functions ;

MINDFUL of Article 10 paragraph 2 of the ECOWASTreaty on the terms and conditions of service ofthe External Aud itor;

HAVING CONSIDERED the recommendations ofthe Administration and Finance Commi ssion;

D ECIDES

Article 1

A lump sum of 37 500 UA per annum is herebyfixed as the remuneration of the Externat Auditor.This sum covers all expenses including fees, perdiem and transportat ion,

Article 2

The mode of payment of this sum to the ExternalAuditor sh~1I be; 50% upo n the commencement ofhis work , 25% upo n the submission of ~is report tothe two Institutions of the Community namely, theExecutive Secretariat and the Fund and the remaining 25% upon the approval of his report by theCouncil of Ministers.

Article 3

The Exteinal Auditor shall submit two (2) cop ies

November 1989 Official Journal of tho ECQWAS Vol.16

(one English, one French) of his report to each Institution of the Community.

Article 4

The External Auditor shall attend all the Statutorymeetings of the Community.

Article 5

This Decision shall take effect from the 1st day ofJanuary 1990 and it shall be pub lished in the Official Journal of the Community and the National Gazene of each Member State.


< 'S~~HON (MRS) BINTOU SANOGOH

CHAIRMAN

FOR THE COUNCIL

DECISION CIDEC. 10/11/89 RELATING TO THE REINSTATEMENT OF POST ADJlJSThlENT ALLOW·ANCE IN FAVOUR OF THE STAFF OF ECOWASFUND


MINDFUL of Article 6 of the Treaty of ECOWASestablishing the Council of Ministers and defining itscomposit ion and functions;

RECALLING the Final Report of the 9th Session ofthe Council of Ministers held in Freetown, SierraLeone trorn 24 to 27 May 1981 on the post adjustrnent scheme;

RECALLING further Decision C/DEC 4/11/81 of theCouncil of Ministers relating to salaries and otherconditions of services of the staff of the Comrnunily;

UPON the recommendation of the 24th Session ofthe Board of Directors held in Lome from 23 to 25November 1989 relating to the re-tnstatment of postadjustment allowance in favour of the staff of ECOWASFund;

DECIDES

Article 1

A post adjustment allowance of 8% of basic salaryis hereby re-instated in favour of the staff of ECOWAS

Fund with effect from 1st January 1989;

Article 2

This Decision shall enter into force upon signature and shall be publ ished in the ECOWAS OfficialJournal and the National Gazene of each MemberState.

Done at Lome this 30th Day November 1989.

_ _ __5 ...


FOR THE COUNCIL

DEClSON CIDEC. 11/11/89 RELATINGTO THE FEESOF CABINET D'ARCHITEC1URE PIERREGOUDIABYATEPA~NTERIOR DESIGN.FURNISHING AND DECOAATlONOFTHE HEADQUARTERS OF THE ECOWASFUND, LOME

THE COUNCIL OF MINISTERS

MINDFUL of Article 6 of the ECOWAS Treaty establishing the Council of Ministers and defining ttscomposition and functions;

CONSCIOUS of Decision N DEC. 17/5/82 of theAuthority of Heads of State and Government relating to the const ruct ion of the Institutions of the Community;

MINDFUL of Decision C/DEC. 6/11/82 of the Council of Ministers relating to the procedure for the construction of Headquarters of the ECOWAS Fund Headquarters in Lome;

UPON recommentation of the Ad Hoc MinisterialComminee on Construction of Headquarters of Community Institutions held in Lome from 27 to 28 November 1989;

DECIDES

Article 1

The Managing Director of the ECOWAS FUnd isauthorised to pay Cabinet d'ArchitBCture Pierre Goudiady Atepa, additional fees of 10% of the total cost ofthe Interior Design, Furnishing and Decoration of theECOWAS Fund Headquarters in Lome in accordance

43

~ember1989 OfficialJournal of the ECOWAS Vol.18

with Article 10 of the contract being 10% of FCFA1.020.000.000 (One billion and twenty million francsCFA that is, FCFA 102.000,000 (one hundred andtwo million francs CFA.;

Article 2

This decision shall enter into force upon signatureand shall.be published in the Official Journal of theCommunity and in the National Gazette of each Member State.

Done at Lom~ this 3~h Day November 1989.


FOR THE COUNCIL

DECISION CIDEC. 12/11/89 RELATINGTO THE FEESOF "1HE PROJECT MANAGEMENT CONSULTANT.ASSOCIATED CONSULTANTS - INlERIOR DESIGNFURNISHING AND DECORATION OF THE HEADQUARTERS OF THE ECOWAS FUND, LOME

THE COUNCIL OF MINSlERS

MINDFUL OF Article 6 of the ECOWAS Treaty establishing the Council of Ministers and defining itscomposition and functions;

CONSCIOUS of Decision AJDEC. 17/5/82 of the Authority of Heads of State and Government relating tothe construction of headquarters of the Institutionsof the Community;

MINDFUL of Decision C/DEC 6/11/82 of the Council of Ministers relating to the procedur.e for the construction of headquarters of Community Institutions;

MINDFUL of Decision AJDEC. 3/6/89 of Authorityof Heads of State and Government relating to theInterrier Design and Decoration of the ECOWAS FundHeadquarters,in Lome;

-UPON recommendation of the Ad Hoc MinisterialCommittee on Construction of Headquarters of Community Institutions held in Lome from 27 to 28 November. 1989;

44

DECIDES

Article 1

The Managing Director of the ECOWAS Fund isauthorised to sign a supplementary contract with theProject Management Consultant. h>sociated Consultants, for the supervision of the Interior Design, Furnishing and Decoration of the ECOWAS Fund Headquarters in Lome.

Article 2

The project Management Consultant shall be paidan amount of FCFA 9,384.000 (Nine million threehundred and eighty-four thousand francs CFA) being0.92% of the total cost of the Interior Design, Furnishing and Decoration, that is FCFA 1.020.000.000(One billion and twenty million francs CFA).

Article 3

In case Associated Consultants refuse to supervise the Interior Design, Furnishing and Decorationfor the amount of FCFA 9,384.000 (Nine million threehundred and eighty-four thousand francs CFA theManaging Director of ECOWAS Fund is authorisedto sign a contract with the Architect. Cabinetd'Architecture Pierre Goudioby Atepa. to supervisethe Interior Design. Furnishing and Decoration for thesame fee.

Article 4

This Decision shall enter into force upon signatureand shall be published in the Official JOtlrnal of theCommunity and in the National Gazette of each Member State.


HON (MRS) SINTOU SANOGOHCHAIRMAN

FOR THE COUNCIL


DECISION C/DEC.13/11/89 RELAllNG TO THE FE~SOF SOCOlEC-TOGO FOR THE TECHNICAL CONTROL OFTHE MERIOR DESIGN. FURNISHING ANDDEOORAnON OF THE HEADQUARTERS OF THEECOWAS. LOME.

MINDFUL.Qf Article 6 of the ECOWAS Treaty establishing the Council of Ministers and defining itscomposition and functions;

CONSCIOUS of Decision A/DEC. 17/5/82 of the Authority of Heads of State and Government relating tothe construction of headquarters of the Institutionsof the Community;

MINDFUL of Decision C/DEC 6/11/82 of the Council of Ministers relating to the procedure for the construction of headquarters of Community Institutions;

MINDFUL of Decision AlDEC. 3/6/89 relating to theInterior Design and Decoration of the ECOWAS FundHeadquarters in Lome;

UPON recommendation of the Ad Hoc MinisterialCommittee on Construction of Headquarters of Community Institutions held in Lome from 27 to 28 November, '1989;

DECIDES

Article 1

The Managing Director of the ECOWAS Fund isal;lthorised to sign an agreement with SOCOTECTOGO for the technical control of the Interior Design. Furnishing and Decorationof the ECOWAS FundHeadquarters in Lome.

Article 2

SOCOTEC-TOGO shall be paid an amount of FCFA7,140.000 (Seven million one hundred and forty thousand francs CFA) being 0.70% of the total cost ofthe Interior Design, Furnishing and Decoration, thatis FCFA 1,020,000,000 (One billion and twenty million francs CFA).

Article 3

This Decision shall enter into force upon signatureand shall be published in the Official Journal of the

Community and in the National Gazette of each Member State.


<s~HON (MRS) SINTOU SANOGOH

CHAIRMAN

FOR THE COUNCIL

RESOLUTION C/RES1/11/89 ON THE ESTABUSHMENT OF A COMMUNITY GUARANTEE MECHANISMFOR INTER-STATE ROAD TRANSIT OF GOODS



CONSIDERING the provisions of Articles 27 and28 of Convention AlP .4/5/82 dated 29 May 1982 oninter-state road transit of goods;

AWARE of the need and urgency for the establishment of a guarantee system to cover inter-stateroad transit of goods from the customs office at thepoint of departure to the customs office at destination;

ON RECOMMENDATION of the Trade, Customs,Immigration, Money and Payments Commissionadopted at the meeting, held in Lagos from 7th to10th November 1989.

PROPOSES

that the Authority of Heads of State and Government approve and adopt the supplementary convention establising a community guarantee mechanismfor inter-state road transit of goods.

HON (MRS) SINTOU SONOGOHCHAIRMAN

FOR THE COUNCIL

45


DRAFT SUPPLEMENTARY CONVENTION ESTABUSHING A COMMUNITYGUARANTEE MECHANISMFOR INTER-STATE ROAD TRANSIT OF GOODSTHE GOVERNMENTS OF THE ECONOMIC COMMUNITY OF WEST AFRICAN STATES.

- MINDFUL of the provisions of Article 5 of theECOWAS Treaty establising the Authority of Headsof State and Government and defining its composition and functions;

- MINDFUL of the provisions of Article 22, paragraphs 3 and 4 and Article 23 of the ECOWAS Treatyon the re-exportation of goods and transit facilitiesand on customs administration,

- MINDFUL of the provisions of paragraph (3) ofArticle 28 of Convention AlP.4/5/82 dated 29 May1982 of the ECOWAS Authority of Heads of Stateand Government on Inter-state Road Transit ofGoods,

- CONSIDERING the urgent necessity to establisha Community guarantee mechanism to facilitate thefree flow of goods in the field of Inter-state RaodTransit of Goods.

HEREBY AGREE AS FOL1.0WS

ARTICLE 1

In this Supplementary Convention, the followingexpressions shall havethe meaning assigned to themhereunder:

1. "Treaty" means the Treaty of the Economic Community of West African States.

2. "Community" means the Economic Communityof West African States.

3. "Member State or Member States" meansa Member State or Member States of the Economic Community of West African States.

4. "Authority" means the Authority of Heads of Stateand Government established by Article 5 of theTreaty.

5. "Executive Secretary and Executive Secretariat"means the Executive Secretary and the Executive Secretariat of the Community as defined inArticle a of the Treaty.

ARTICLE 2

There is hereby established within the Community a guarantee mechanism for Inter-state Road

46

Tansit of ·Goods ·in accordance with the provisionsof paragraph (3) of Article 28 of Convention NP.4/5/82 dated 29 May 1982 on lnter-stateBoad Transit ofGoods

ARTICLE 3

1. The mechanism shall consist of a chain of national bodies responsible for guaranteeing thepayment of duties, taxes and other impositionsincurred in the territory of the Member State transitted within the frame-work of the Inter-state RoadTransit of Goods.

2. The national body shall be the institution or bodycorporate designated by each Member state toprovide the principal obliged with the requisitionguarantee for cover under ISRT-ECQWAS booklets.

3. The national institutions or body-corporate so designated shall also be appointed by the MemberStates as the correspondent of the national institutions or body-corporate designated by the otherMember States of the Community.

ARTICLE 4

Each guarantee provided by the national institution or designated body-coporate shall be valid fora single transit operation commencing from thecustoms office of departure to the customs office offinal destination.

ARTICLE 5

1. Each designated correspondent shall representthe guarantor in its relations with the competentauthorities in the territory of the Member state ofthe correspondent.

2. The national institution or body corporate designated in each Member State and their correspodents in each of the other Member States shallbe linked to one another by an agreement whichshall define the obligations between them.

ARTICLE 6

The national institution and its correspondent, aswell as the principal obligee, shall jointly and severally undertake to comply with the obligations stipulated in the convention on the Inter-state Road Transit of Goods in force withril the community.

November 1989 'Official Journal of the ECOWAS Vol.16

ARTICLE 7

In the event of partial or total failure to honour obligations or contravention of customs legislation andregulations. the guarantor or or its correspondentsshall pay t~e amount due from ~he defaulting principal obligee on demand by the customs departmentof the Member State in which the offence is committed.

ARTICLE 8

Each Member State shall inform the Executive Secretariat of all measures taken for the implementationof this Supplementary Convention and of all measures taken for the implementation of Convention AIP.~/5/82 dated 29 May 1982 on Inter-state Road Transit of Goods.

ARTICLE 9

Any dispute which may arise between MemberStates regarding the interpretation or application ofthis Supplementary Convention shall be settled in conformity with the procedure for the settlement of disputes stipluated in Article 56 of the Treaty.

ARTICLE 10

1. Any Member State may submit proposals foramendment or revision of this SupplementaryConvention.

2. Any such proposals shall be submitted to the Executive Secretary wJ'io shall communicate them toother Member States within (30) thirty days of thereceipt of such proposals. The amendments or

revisions shall be examined by the Authority att~e expiration of the thirty (30) days notice periodglvp.n to Member States.

ARTICLE 11

1. This Supplementary Convention shall lenter intoforce provisionally upon signature by the Headsof State and Government of Member States andd.efinitively upon ratification by at least seven (7)signatory Member States in accordance with theconstitiutional procedures applicable for each signatory Member State.

2. This Supplementary c.onvention and all the instruments of ratification shall be deposited with theExecutive Secretariat which shall transmit certifiedtrue copies to all Member States and notify themof the dates of deposits of the instruments of ratification and shall register this Supplementary Convention with the Organisation of African Unity, theUnited Nations Organisation and all other Organisations designated by Council.

3. This Supplementary Convention shall be annexedto and shall be an integral part of the Convention NP.4/5/82 of 29 May 1982.

4. In faith whereof, we the Heads of State and Government of the Economic Community of West Af:'rican States have signed this Supplementary Convention.

DONE AT _

IN SINGLE ORIGINAL IN THE FRENCH AND ENGUSH LANGUAGES, BOTH TEXTS BEING EaUALLYAUTHENTlC.

47