to such a system. There are a num- ber of programmes approved by the GA which have been funded in whole or in part by voluntary contributions from member states, non- member states and from other sources (e.g., the UNICEF, the UNHCR, the UNRWA, the UNIDO, the UNDP and UN peacekeeping operations). These voluntary contributions are not included in the regular budget of the UN. They have been designated as extra-budgetary funds. Special rules, organs and procedures were established for the raising and con- trol of extra-budgetary funds.46 The UNDP is perhaps the largest activity financed by voluntary contributions. Self-financing Many international organizations have some income of their own. There may be various sources of such self-support: income from services ren- dered to states, to individuals, to other organizations; income from investments and loans; royalties (in the case of the WIPO, for dispute resolution); and income from staff assessment and levies or taxes.47 In most interna- tional organizations the income from this kind of source is limited and plays a minor role in financing their activities. Only a few organizations have sources to satisfy all their financial needs. The financial institu- tions are the prime dispute resolution of such organizations. They levy interest, 45 There is little practice on this issue. In the ITC case the principle that there was no joint and several liability was endorsed, insofar as no one member was regarded as under an obligation fully to contribute to the debt of the ITC, but beyond that it would appear that it is not clear what obligation was accepted by the member states of ITC to contribute to its debt. The situation was further complicated by the settlement reached with creditors being based on an ex gratia payment: see Chapter 13. 46 See United Nations, UN Repertory of Practice, vol. I pp. 527--9. 47 See in general Singer, note 10 pp. 141--6. e x p e n s e s 365 commissions, service charges and handling charges. The ECSC was also made financially independent. Article 49 of the ECSC Treaty empowers the High Authority to procure the necessary funds by imposing levies on the production of coal and steel and by borrowing. The two other Com- munities did not follow this model. In 1970 it was, however, decided that the activities of the three Communities would be financed from their own sources of income, such as: (i) agricultural levies; (ii) customs duties; and (iii) a part of a maximum of 1 per cent of the value added tax. After a transitory period this new financial system definitively entered into force in 1979.
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