2. IAS 2016 Finances General Members’ Meeting Paris, France 26 July 2017
Finance SubCommittee
Treasurer: Celia Christie-Samuels
Alex Muganga Muganzi, Roy Chan

3. Agenda 2016 Audit Performed by KPMG / Clean
Summary of Audited Financial Statements
Approval of the Financial Report
Approval of 2017 External Auditors

4. 2016 - Consolidated Income and Expenditure account
000‘ USD
2016
2015
Staff (FTE) 52 43
Avg Rate CHF/USD
0.987
0.950
Annual income
$ ,421
$ ,177
Conferences
$ ,201
$ ,280
HIV Programmes
$ ,786
$ ,544
Other *
$ ,434 $
Annual expenditures
$ ,736
$ ,643
Salaries & benefits
$ ,970
$ ,948
Legal fees $ $
Consulting & Audit fees
$ ,467
$ ,510
Office expenses $ $
Travel expenses
$ ,947
$ ,119
Governance $ $
Direct expenses
$ ,886 $
Other expenses $ $
Subgrants
$ ,191
$ ,097
Financial expenses $ $
Extraordinary non recurring prior period
$ (42)
$ (89)
* Other: Membership dues, Educational Fund, interest

5. 2016 - Consolidated BS 000‘ USD 2016 2015 Assets $ 16,547 $ 10,899
$ ,547
$ ,899
Cash & receivable
Liabilities
Current Liabilities
$ ,531
$ ,568
Payable & Accrued
Revolving Funds & Reserves
IAC RF
$ ,394
$ ,394
+ $1,000K
IAS Conf. RF
$ ,031
IAS Conf. IM&A RF
$ ,603
General Reserve
$ ,425
$ ,239
+$186K
Other Reserves*
$ ,260 $
Detailed page 8
Other Restricted & Designated funds**
$ ,303
$ ,065
Total Liabilities, Funds & Reserves
** Funds received and reserved, whose use is restricted for specific programmes or projects

6. AIDS2016 – Audited statement (USD)

7. IAS General Reserve & AIDS2016 allocations 000’ USD
Secretariat surplus $53K
AIDS2016 – Surplus $133K
HIV Programmes – All current pg balanced $0
Total General Reserve $1,425K
AIDS2016 – Restricted Allocations *
AIDS2018 Reserve (decreased l&lmic fees $180k / GV support $250k) $430K
AIDS2016 – follow up activities $250K
ICT Roadmap & ICT Security assessment $200K
CRM & Scholarship system $380K
AIDS2016 – few more figures AIDS2016 AIDS2014
Fully Paying Delegates 7,772 6,029
Students/Youth/Post docs
Media Representatives
Scholarships 1,
Scholarship expenditures $1,900K $1,347K
IAC Revolving Fund $1,000K $1,000K

8. Check list – Members Approval
The complete 2016 Audited Financial Statements (Consolidated + AIDS2016) and relative notes are available in the IAS Annual Report 2016
IAS GC
IAS Members
2016 – Consolidated FS
Approved
AIDS2016 Conference
External Auditors KPMG