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Whereas : In respect of the fiscal year 1946-47 the scale of contributions for member States, attached hereto as Annex B( 1 ), has been examined and approved by the Assembly; and Whereas : Certain member States have made representations to the effect that the provisional contributions levied upon them for the fiscal year 1945-46 are unduly high having regard to their capacity to pay; and Whereas : These member States have been assigned a reduced number of unit points in the scale of contributions for the fiscal year 1946-47 ; and Whereas : Those member States which have been assigned an increased number of unit points in the scale of contributions for the fiscal year 1946-47 might experience difficulties, because of their fiscal procedures, in arranging for the payment of additional sums in respect of their 1945-46 contributions ; The Assembly resolves : That the expenses of the Organization for the fiscal year 1945-46 shall be borne by the member States in proportions determined in accordance with Annex A hereto ; That the expenses of the Organization for the fiscal year 1946-47 shall be borne by the member States in proportions determined in accordance with Annex B hereto ; and That notwithstanding the determination herein above made with respect to the proportions in which the expenses of the Organization shall be borne by member States for the fiscal year 1945-46, and notwithstanding anything to the contrary in the Financial Regulations, the Interim Council may consider applications from the member States referred to above, and grant any reductions as they consider fit to such States in their 1945-46 contributions provided that such reductions are met from funds resulting from savings in the 1945-46 budget. XXXVII APPOINTMENT OF AUDITORS Whereas : The Financial Regulations of PICAO provide that the appointment of a person or firm in no way connected with the Organization to make an independent audit of the funds, assets and accounts of the Organization shall be subject to confirmation by the Assembly; and Whereas : Commission No. Y of this Assembly, whose duties among other things covered consideration of the appointment of auditors, has reported to the Assembly its recommendation that the Council appoint Price Waterhouse and Company, International, as auditors to the Organization, and has reported that said firm is, in its opinion, properly qualified and in no way connected with the Organization ; The Assembly resolves : That the appointment by the Council of said firm, Price Waterhouse and Company, International, as the firm to make annually and at such other times as may be necessary for special purposes, an independent audit of the funds, assets and accounts of the Organization be authorized. XXXVIII PAYMENT OF CONTRIBUTIONS BY MEMBER STATES Whereas : The Secretary General reports that certain States have not as yet contributed to the expenses of the Organization as required under Article V of the Interim Agreement; and

(*) These annexes are not reproduced here, but may be found in the Final Report of Commission 5 (Doc! 1823 A/42).

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