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

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)

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

IAS CORE 2013 simplified ‘ Stated in U$ 000 IASPolicyRsPPartns. PioneersTotal (ICAAP-ICASA) Balance Jan11, ,1373,513 From IAS FromAIDS Funds released6868 Revenues ,8063,291 TTL Income2, , ,422 TTL Expenses1,5701,4832, ,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

IAS 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

IAS 2013 – Budget Summary Stated in U$ 000 Projection Dec2013Mar2014Actuals IAS EC/GCIAS EC Audited  SPONSORS & DONORS2,6282,6102,608  COMMERCIAL SPONSORSHIP  REGISTRATION FEES1,8311,8631,904  OTHER REVENUES  TOTAL REVENUES $5,303$5,321 $5,369  LOGISTICS 1,1301,1351,128  EXHIBITION & SATELLITES COSTS  SCHOLARSHIPS  PROGRAMME  AV  IAS CONFERENCE SECRETARIAT1,3121,3671,397  IT  COMMUNICATIONS  EVALUATION + QUALITY ASSESSMENT  RESOURCE DEVELOPMENT  REVOLVING FUND000  GOVERNANCE  AUDIT / FINANCE  VARIOUS FINANCIAL COSTS & TICKS  START-UP COSTS  OTHER LOCAL COSTS  TOTAL COSTS $5,657$5,619 $5,624  TOTAL DEFICIT -$353-$298-$255

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 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

IAS HQ 2014 – Expenses projection Stated in U$ 000 MarchJulyMarchJuly GOVERNANCE576562FIXED TERM STAFF MEMBERSHIP171173PERMANENT STAFF5,4625,504 EXECUTIVE421423STAFFTRAVEL FUNDRAISING463467GOVERN. TRAVEL COMMUNICATIONS634639COMMIT.& SPEAK TRAVEL I/T610616FELLOWSHIPS TRAVEL HR149165CONSULTG FEES & TRAVEL FINANCE & ADMIN453457OTHER CONTR. SERV CONF MGMT LEGAL FEES6554 SCHOLARSHIPS OFFICE COSTS SAT / EXHIB / SPONSORS128129OTHER COSTS CONF PROGRAMME775783MEETING COSTS CONF LOGISTICS361365INTERNAL SERVICES8485 CONF LOCAL SEC CONF OFFICE COSTS PARTNERSHIPS POLICY / ADVOCACY RESEARCH PROMOTION 1,3551,412 IAS VIRTUAL070 TOTAL EXPENSES$8,784$8,952 $8,784$8,952

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

AIDS 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

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 SCHOLARSHIPS2,0511,5141,518 LOCAL SECRETARIAT (incl. Legacy costs) PROGRAMME2,326 2,1071,865 PROGRAMME ACTIVITIES IAS CONFERENCE SECRETARIAT4,7293,4023,254 IT1,3831, COMMUNICATIONS1, EVALUATION + QUALITY ASSESSMENT RESOURCE DEVELOPMENT REVOLVING FUND 1,0001,0000 GOVERNANCE AUDIT / FINANCE VARIOUS FINANCIAL COSTS 1,2161, START-UP COSTS AV1,  TOTAL COSTS $24,992$19,581$18,724 o Allocation to AIDS2014 & follow up$1,300-  TOTAL SURPLUS / - DEFICIT$293-$280-$452