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

Expendable and non expendable property

Expendable and non expendable property

(v) Non expendable equipment

Note 14 Non expendable property

(o) Lost or stolen non expendable equipment

Non expendable property as at 31 December 2004

All non expendable assets were bar coded for effective control.

Non expendable property (acquisition value of in service and in transit assets)

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

The minimum euro value per item of non expendable property is 1,500.

General description Logistics is responsible for providing services related to official travel, transportation and shipment maintaining the technical cooperation and Headquarters inventory, covering expendable and non expendable property providing registry records management and archive services.

The Board notes, however, that non expendable property approved for disposal costing 1,882,651 and non expendable property pending approval for disposal costing 16,493 were not disclosed in the financial statements as at 31 December 2004.

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.

UNHCR had yet to implement a recommendation dating back to 1996 on non expendable property.

UNHCR had yet to implement a recommendation dating back to 1996 on non expendable property.

All non expendable property is charged against current year expenditure at the time of acquisition.

No non expendable equipment was written off from inventory as lost or stolen during 2004.

Medical supplies 14.5

2. Miscellaneous supplies

Supplies and equipment

The Administration will continue to monitor closely the management of non expendable equipment at field missions.

(q) Acquisition of facsimile machine 1,000 Stationery and office supplies 1,000 Data processing supplies 1,000.

The newspaper supplies news.

I. Supplies and services

Table 9 Non expendable property (acquisition value of in service and in transit assets) (United States dollars)

Our linguine supplies are safe.

Spare parts and supplies 44.0

Stationery and office supplies 30.0

(b) Medical supplies 14 500

Food supplies for 5,000 people

Food supplies for 5,000 people

a Excluding duty free supplies.

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.

The provision of 52,000 for supplies and materials reflects costs incurred for subscriptions ( 12,000) and office supplies ( 40,000).

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

And Belarus s government has been exploring the possibility of securing oil supplies through Ukraine should Russia cut off supplies.

Vaccines and immunization supplies remained the largest commodity group at 376 million, followed by educational supplies and medical equipment.

Medicine supplies are also running out.

On 31 December 2003, the acquisition value of non expendable property recorded was 385,546,690 and the depreciated value was 120,307,163.

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

Money from sponsors and advertisers were to be donated to provide medical supplies, school supplies and toys to children in need.

The estimated requirement for supplies and materials of 105,000 relates to miscellaneous supplies, such as optical disks, print cartridges and cables.

2. Spare parts and supplies 44 000

(a) Stationery and office supplies 30 000