1. IAS Finances Members Meeting Melbourne, Australia 23 July 2014 Treasurer: Anton Pozniak Finance SubCommittee: Celia Christie-Samuels, Alex Muganga Muganzi

2. GENERAL SITUATION  IAS Core 2013 Deficit of $901K (anticipated $1,080K) covered by the General Reserve  IAS 2013 Conference Deficit of $255K (anticipated $298K) No contribution to the Revolving Fund  IAS Core 2014Deficit of $295K ($97K after review in March)  AIDS 2014 Conference Deficit of $450K No contribution to the Revolving Fund (vs $280K before second registration deadline)

3. IAS HQ 2013  Deficit: $901K o The deficit was fully covered by the General Reserve General Reserve is now down from $1,082K to $181K o No deficit to be carried over 2014 Audited Financial statements approved by the GC Summarized audited statements can be found in the IAS 2013 Annual Report. Complete audited statements can be obtained from the Secretariat

4. IAS CORE 2013 simplified ‘ Stated in U$ 000 IASPolicyRsPPartns. PioneersTotal (ICAAP-ICASA) Balance Jan11,0822942,1373,513 From IAS2011104104 FromAIDS2012 1465010050100446 Funds released6868 Revenues8406451,8063,291 TTL Income2,2409894,043501007,422 TTL Expenses1,5701,4832,30752275,439 Total670(494)1,736(2)731,983 General Reserve Deficit from Policy(494)494 Deficit from RsP(67)67 Deficit Partners(2)2 Pionneers Project73(73) - TTL GR18101,803001,983

5. IAS 2013 - Kuala Lumpur  Deficit: $255K o No allocation to the Revolving Fund in 2013 o 80% of the deficit covered by the IAS RF ($204K) o 20% by the Conference Institutional Memory RF ($51K) Audited Financial statements approved by the GC

6. IAS 2013 – Budget Summary Stated in U$ 000 Projection Dec2013Mar2014Actuals IAS EC/GCIAS EC Audited  SPONSORS & DONORS2,6282,6102,608  COMMERCIAL SPONSORSHIP764767776  REGISTRATION FEES1,8311,8631,904  OTHER REVENUES 808181  TOTAL REVENUES $5,303$5,321 $5,369  LOGISTICS 1,1301,1351,128  EXHIBITION & SATELLITES COSTS133133133  SCHOLARSHIPS 320318315  PROGRAMME 536523531  AV 210201200  IAS CONFERENCE SECRETARIAT1,3121,3671,397  IT 507481474  COMMUNICATIONS 451437448  EVALUATION + QUALITY ASSESSMENT232113  RESOURCE DEVELOPMENT238245261  REVOLVING FUND000  GOVERNANCE9493 88  AUDIT / FINANCE213220231  VARIOUS FINANCIAL COSTS & TICKS253217168  START-UP COSTS 747474  OTHER LOCAL COSTS 156156162  TOTAL COSTS $5,657$5,619 $5,624  TOTAL DEFICIT -$353-$298-$255

7. IAS HQ 2014 Budget  So far deficit of $295K (vs $97K approved in March), but we have pending proposal to support priorities  Main reasons: EXPENSES o IAS Virtual (+$70K), approved by the GC in December INCOME o Membership income decreased by $40K due to low ticks @ IAS2013 o KAPs:Foundation (-$200K) - who’s not able to support both conference & priorities the same year Unrestricted income would prioritize the Core & the General Reserve The Finance SubCommittee proposes that the EC approves the budget

8. IAS HQ 2014 – Expenses projection Stated in U$ 000 MarchJulyMarchJuly 2014201420142014 GOVERNANCE576562FIXED TERM STAFF466487 MEMBERSHIP171173PERMANENT STAFF5,4625,504 EXECUTIVE421423STAFFTRAVEL198 196 FUNDRAISING463467GOVERN. TRAVEL345345 COMMUNICATIONS634639COMMIT.& SPEAK TRAVEL132168 I/T610616FELLOWSHIPS TRAVEL270265 HR149165CONSULTG FEES & TRAVEL211274 FINANCE & ADMIN453457OTHER CONTR. SERV202196 CONF MGMT517 522LEGAL FEES6554 SCHOLARSHIPS102 103OFFICE COSTS964962 SAT / EXHIB / SPONSORS128129OTHER COSTS148150 CONF PROGRAMME775783MEETING COSTS238267 CONF LOGISTICS361365INTERNAL SERVICES8485 CONF LOCAL SEC174176 CONF OFFICE COSTS747747 PARTNERSHIPS164165 POLICY / ADVOCACY988979 RESEARCH PROMOTION 1,3551,412 IAS VIRTUAL070 TOTAL EXPENSES$8,784$8,952 $8,784$8,952

9. IAS HQ 2014 – Income projection Stated in U$ 000 MarchJuly2014 PAST CONFERENCE SURPLUS145145 MEMBERSHIPS558519 INTERESTS & MISC. FUNDING128130 SUPPORTED BY CONFERENCES: AIDS 2014/ 20164,8514,910 IAS 2013 / 2015514517 PARTNERSHIPS129129 RESEARCH PROMOTION (Excl. SubG)1,0391,132 ILF CONTRIBUTION300300 POLICY ADVOCACY CONTRIBUTION 1,023875 TOTAL INCOME$8,688$8,657 TOTAL SURPLUS / (DEFICIT) ($97)($295) General Reserve$181 Deficit to carry over in 2015($114)

10. AIDS2014 - Melbourne  Deficit of $450K - No contribution to the Revolving Fund in 2014  Deficit to be taken from the RF  Income: o based on 5,000 fully paying delegates (vs 7,000 in March) which decreases the registration income by $1,840K  Expenses cut after the second registration deadline (total of $ 600K) : o Costs that are lower due to lower number of attendees: less bags, less registration related costs, less volunteers and hostesses needed etc… o Costs that are lower than expected now that we have a better idea of the local prices: IT, audio-visual, build-up and programme (mainly costs of committee meetings) o Activities cut: -No simultaneous interpretation of the opening session into the other UN languages ($50K). -Recording of only half the sessions, instead of all sessions. We will only equip 7 session rooms out of 14, and ($80K) The Finance SubCommittee proposes that the EC approves the budget

11. AIDS 2014 – Melbourne Budget Summary Stated in U$ 000 AIDS2012AIDS 2014Projection Audited ReportApproved BudgetJuly-14 SPONSORS & DONORS11,0008,0787,770 COMMERCIAL SPONSORSHIP4,7543,4673,644 REGISTRATION FEES 10,3536,4124,570 OTHER REVENUES4781,3451,288  TOTAL REVENUES $26,585 $19,301$17,272 LOGISTICS 4,3054,2323,777 EXHIBITION & SATELLITES COSTS 711 432422 SCHOLARSHIPS2,0511,5141,518 LOCAL SECRETARIAT 906547713 (incl. Legacy costs) PROGRAMME2,326 2,1071,865 PROGRAMME ACTIVITIES 897703705 IAS CONFERENCE SECRETARIAT4,7293,4023,254 IT1,3831,018933 COMMUNICATIONS1,571805855 EVALUATION + QUALITY ASSESSMENT2094550 RESOURCE DEVELOPMENT 933668657 REVOLVING FUND 1,0001,0000 GOVERNANCE 544 423476 AUDIT / FINANCE 670515501 VARIOUS FINANCIAL COSTS 1,2161,120947 START-UP COSTS 255200201 AV1,282852852  TOTAL COSTS $24,992$19,581$18,724 o Allocation to AIDS2014 & follow up$1,300-  TOTAL SURPLUS / - DEFICIT$293-$280-$452