Final consolidated financial statements

At least three implementing partners included in the Board's sample submitted consolidated, audited annual financial statements, without project specific audits.

IAS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries

UNHCR did not publish a consolidated report based on annual protection reports.

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

However, in order to present consolidated financial statements (Statements I and II) of UNIDO for the year ending 31 December 2004, all technical cooperation activities required conversion to euros.

This information is based on annual expenditure statements certified and submitted to UNDP each year.

The preparation of the annual financial statements is the responsibility of the Registrar of the Tribunal.

The preparation of consolidated financial statements had previously required manual entries for the insertion of data from offices away from headquarters.

Our responsibility is to express an opinion on the annual financial statements, together with the bookkeeping system.

It presents an overview of the consolidated results and analysis of the financial statements by fund, highlighting important trends and significant changes.

It presents an overview of the consolidated results and analysis of the financial statements by fund, highlighting important trends and significant changes.

Schedules to the financial statements are presented showing prior year and current year expenditure together with a consolidated schedule for the biennium.

Therefore, for the Organization's consolidated financial statements purposes, these accounts are converted to euros using the methodology stated in note 1(g) below.

In the area of financial reporting, the use of automation techniques has improved the review and consolidation of data in final consolidated financial statements.

An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the annual financial statements.

Consolidated List

Consolidated budget

Consolidated List

Consolidated list

Consolidated list

Consolidated List

Consolidated text

Consolidated List

These in turn are reviewed, consolidated and finally reported to the Executive Board on a global basis in the annual report of the Executive Director.

Our responsibility is to express an opinion on these annual financial statements and the following aspects of the operational procedures

The consolidated list

Consolidated income projections

CONSOLIDATED DRAFT RESOLUTION

Liquidity position (consolidated)

What's Consolidated Wire?

(c) Preparing and submitting financial statements to United Nations Headquarters for inclusion in the annual financial reports of the Secretary General

15. The consolidated financial statements did not show comparative figures for the biennium 1990 1991 as required by generally accepted accounting practice (see paras. 56 and 57).

Consolidated Appeals Process (CAP)

Consolidated and flash appeals

Consolidated UNDP security budget

CONSOLIDATED PROVISIONAL FINAL REPORT

C. Consolidated appeal process

Merry Christmas. Consolidated Life.

(iv) Copies of its annual reports with financial statements, and a list of members of the governing body and their country of nationality

(iv) Copies of its annual reports with financial statements and a list of members of the governing body and their country of nationality

(d) Copies of annual or other reports of the organization, with financial statements and a list of financial sources and contributions, including governmental contributions

The web applications provided thus far include benefit estimates of future entitlements, benefit case tracking, certificate of entitlement follow up, and electronic annual statements.

Scope of the Consolidated List

Consolidated appeals have been established.