The cooperative programme should also include a systematic annual financial auditing component.

Any statement of ex gratia payments is submitted to the Board of Auditors with the annual accounts.

(ii) Annual audit plan, budget and staffing

Other financial cost of 0.8 million, which increased sharply over the budgeted amount, was also not clarified with full details.

Financial services in the national accounts

Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports, audited financial statements and reports of the Board of Auditors

Financial reports and audited financial statements

The financial statements of the International Olive Council for the previous calendar year, certified by an independent auditor, shall be presented to the Financial Committee which, after analyzing the accounts, shall submit them to the Council of Members at its annual session for approval and publication.

Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

55 220. Financial reports and audited financial statements, and reports of the Board of Auditors

56 233. Financial reports and audited financial statements, and reports of the Board of Auditors

61 233. Financial reports and audited financial statements, and reports of the Board of Auditors

62 223. Financial reports and audited financial statements, and reports of the Board of Auditors

58 249. Financial reports and audited financial statements, and reports of the Board of Auditors

59 264. Financial reports and audited financial statements, and reports of the Board of Auditors

60 234. Financial reports and audited financial statements, and reports of the Board of Auditors

57 278. Financial reports and audited financial statements, and reports of the Board of Auditors

3rd meeting Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

Item 106 Financial reports and audited financial statements, and reports of the Board of Auditors

ALTERNATIVE PRODUCERS

Financial data and reports for audit purposes

For The total annual financial implications read The total monthly financial implications

Agenda item 121 Financial reports and audited financial statements, and reports of the Board of Auditors (continued)

Agenda item 106 Financial reports and audited financial statements, and reports of the Board of Auditors (continued)

It may be noted that the following Auditors have been previously selected to conduct the audit of the financial statements of the Tribunal

Comment by the Administration. Action to reclassify some accounts has been taken and reflected in the 2004 financial statements.

D5 (bank accounts and securities) losses

Identification of beneficial owners of accounts, corporate bodies and other financial assets

28B.27 Responsibility for financial accounting and reporting is entrusted to the Accounts Division.

The audit certificate accompanying each audited financial statement typically certifies the procedures undertaken in relation to the audit and authenticates the financial statements.

1. Accepts the financial reports and audited financial statements and the reports and audit opinions of the Board of Auditors for the above mentioned organizations

These calculations rely on the report s projected time profiles for benefits and its estimate of annual costs, about which there is much disagreement.

The remaining annual financial gap is therefore about 26 billion.

Annual financial statements are prepared by UNIDO and audited by its Internal Oversight Group.

1. Accepts the financial reports and audited financial statements and the reports and audit opinions of the Board of Auditors for the above mentioned organizations

Technical competency in understanding financial statements and reporting, generally accepted accounting principles, audit and investigation

During the period of implementation, they carried out regular supervisory missions supplemented by quarterly progress reports and annual audits.

The next phases will be completed by October 2006 for closing the 2005 peacekeeping fiscal year, by early 2007 for closing annual 2006 accounts, and by early 2008 for the opening balances of the 2006 2007 biennium.

The report of the Auditor on the financial operations of the Tribunal for the financial period shall be submitted to the Meeting of States Parties through the Tribunal.

Financial statements of the United Nations Joint Staff Pension Fund and report of the Board of Auditors

Auditors' independence is a prerequisite for the reliability and credibility of the audit of financial statements.