All non expendable assets were bar coded for effective control.

The Property Control and Inventory Unit is in the process of conducting physical verification of non expendable assets and updating the records in the control system.

In addition, UNICEF had noted with concern the observation of the auditors concerning safeguarding of assets and was to improve its procedures for non expendable property.

An updated inventory of non expendable property at headquarters has been compiled.

However, current methodology requires extensive manual handling, 100 per cent inspection and labelling of all assets and 30 to 100 per cent inspection of all expendables.

In paragraph 33 of its report, the Board recommended that UNDP complete the adjustment process of all non expendable equipment records at country offices to bring the value in line with the revised non expendable policy.

Since June 2004, bar code labels are assigned physically to all active non expendable assets, replacing the old decal numbers, and such records are updated in the field assets control system to reflect the change.

The collective efforts of the Administration have resulted in further improvements in custody of and control over non expendable equipment.

Comment by the Administration. Regional offices are required to submit the inventory reports on non expendable property semi annually.

In paragraph 42 of the report, UNU agreed with the Board's recommendation that it address the inaccuracies in accounting for non expendable property to provide complete and accurate disclosures of the value of non expendable property as at the end of the financial period.

Although the breakdown of non expendable property was provided in note 6 to the 2004 financial statements, appropriate and detailed disclosure of whether the non expendable property has been sold or donated, with explanations for any adjustments, will be reflected in the final financial statements for the biennium 2004 2005.

Comment by the Administration. A new instruction on non expendable property was to be issued in the second quarter of 2005.

The Board notes that the total cost of non expendable equipment on the spreadsheet presented to it amounted to 9.7 million.

In paragraph 33 of its report, the Board recommended that the Tribunal continue to improve and maintain adequate control over non expendable equipment.

No increase is requested in the provision of 60,000 for the cost of expendable supplies and materials.

As at 31 December 2004, the physical inventory for non expendable property of the Office of Programme Planning, Budget and Accounts no longer contained any items of nil value.

Resources and consumables the possibility of monitoring resources using electricity, water and fuel oil consumption is being considered as an aid to verification.

In paragraph 42 of the report, UNEP agreed with the Board's recommendation that it disclose in the notes to the financial statements the amount of non expendable property pending write off .

The completion of this exercise will bring all property and inventory control records up to date and will also ensure that financial values are assigned to all non expendable property belonging to the above mentioned offices.

In paragraph 60 of its report, the Board recommended that UNICEF (a) issue a new instruction on non expendable property, (b) investigate all remaining suspense items and (c) update its inventory lists.

Comment by the Administration. Non expendable property has been correctly categorized in note 9 to the financial statements for the first year of the 2004 2005 biennium, ending 31 December 2004.

In addition to the above costs, funding has been included for the periodic replacement or repair of structures and vehicles, as well as supplies, utilities and other consumables.

(b) Virgin olive oils not fit for consumption as they are

(b) Virgin olive oil not fit for consumption as it is

In addition to the above costs, funding has been included for the periodic replacement or repair of structures and vehicles, as well as supplies, utilities and other consumables.

Non derogable obligations

In paragraph 52 of its report, the Board recommended that UN Habitat, in conjunction with the United Nations Office at Nairobi, take immediate action to ensure the accuracy, completeness and proper control of non expendable property, in compliance with appropriate directives.

Comment by the Administration. The United Nations Office at Nairobi has undertaken a valuation of buildings and installations at the United Nations complex, as well as of all non expendable property of UNEP, the United Nations Human Settlements Programme (UN Habitat) and the United Nations Office at Nairobi.

Inventories are being verified in the Atlas system at country offices for those valued at 1,000 and above for prior years and for 2004 assets, in line with the revised policy on non expendable equipment.

Freedom of movement was one such right.

Receipt and inspection is an important function through which the status and identification of equipment can be ascertained by incorporating new assets and expendables into the United Nations inventory management system.

For developing countries, one such comparable system has been recognized the ChileGAP Scheme for fresh fruit and vegetables grown in Chile for export or local consumption.

The question of the exercise by the Palestinian people of its inalienable rights.

(k) Equipment means tangibles (other than negotiable instruments, negotiable documents and inventory), used by a person in the operation of its business.

In theory, taxing immobile assets is less distortionary, though taxes on structures obviously can discourage both maintenance and new construction.

That means increasing capital and human capital intensity across both the tradable and non tradable sectors of the economy.

Controls on the movement of cash and negotiable instruments are regulated by the Act against the Laundering of Money or Other Assets, Decree No. 67 2001, as follows

The water in as many as half of the country s rivers and lakes is unfit for human consumption or contact.

Report of the Committee on the Exercise of the Inalienable Rights of the Palestinian People

From Women's Lib to Inalienable Right

Finally, an inadequate understanding of structural inflation (the growth in prices for non tradable assets) has generated the false belief that China can maintain similar levels of inflation and exchange rate stability as the OECD economies.

56 33. Committee on the Exercise of the Inalienable Rights of the Palestinian People

61 22. Committee on the Exercise of the Inalienable Rights of the Palestinian People

62 80. Committee on the Exercise of the Inalienable Rights of the Palestinian People

59 28. Committee on the Exercise of the Inalienable Rights of the Palestinian People