J. Financial report and audited financial statements for 2002 2003 and the report of the Board of Auditors

Financial reports and audited financial statements

AUDITED FINANCIAL STATEMENTS FOR THE CONVENTION'S

AUDITED FINANCIAL STATEMENTS FOR THE CONVENTION'S TRUST

The Board has not audited those financial statements.

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

The financial statements, which are included in the Interim Report of the External Auditor, Financial Performance Report and Programme Performance Report for the Biennium 2004 2005, have not been audited and no audit opinion is expressed thereon.

The Panel has received no audited financial statements from FDA.

(a) Financial report and audited financial statements for the 12 month period from 1 July 2003 to 30 June 2004 and the report of the Board of Auditors on United Nations peacekeeping operations 1

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

Item 106 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 P.122

A 60 561 Item 121 Financial reports and audited financial statements, and reports of the Board of Auditors Report of the Fifth Committee A C E F R S

He supported his claim with invoices, receipts, and audited financial statements.

The Executive Board had before it the financial report and audited financial statements for the biennium ended 31 Dec 2003 (A 59 5 Add.2), which was introduced by the Comptroller.

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)

Whatever disclosures are made and whatever channels used, a clear distinction should be made between audited and un audited financial information, and means of validation of other non financial information should be provided.

The financial highlights, the audited financial statements and the Report of the Board of Auditors, along with the associated report of the Advisory Committee on Administrative and Budgetary Questions, will be submitted to the General Assembly at its sixtieth session.

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

Accepts the financial report and audited financial statements and the report and audit opinion of the Board of Auditors regarding the voluntary funds administered by the United Nations High Commissioner for Refugees for the period from 1 January to 31 December 2004 1

Accepts the financial report and audited financial statements and the report and audit opinion of the Board of Auditors regarding the voluntary funds administered by the United Nations High Commissioner for Refugees for the period from 1 January to 31 December 2004 1

Upon review of the claims in this instalment for which audited financial statements were provided, the Panel became concerned about the authenticity of the allegedly contemporaneous audited accounts.

Audited financial statements for the biennium 2002 2003 Budget performance for the biennium 2004 2005

First, the Panel noted that in some cases claimants clearly stated in their original claim submissions that they did not maintain audited financial statements, yet submitted audited financial statements in response to claim development notifications issued under the Rules.

Agenda item 121 Financial reports and audited financial statements, and reports of the Board of Auditors (continued) (A C.5 60 L.6)

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

Agenda item 106 Financial reports and audited financial statements, and reports of the Board of Auditors (continued) (A C.5 59 L.50)

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