The Board's sample review showed that the field offices had properly verified all the sampled subproject monitoring reports.

They were monitored through a project ledger account (X21), cleared quarterly after a subproject monitoring report had justified their use.

All subproject monitoring reports uploaded in MSRP have to be reviewed and validated by field offices, and only final reports were transmitted to UNHCR headquarters.

This unjustified balance of field expenditures pending the receipt of subproject monitoring reports is fully justified before mid June of the following year, when the reports are submitted.

An additional payment was released when the partner had justified the use of the funds (at least 70 per cent of previous instalments) through the remittance of a subproject monitoring report.

For 2004 projects, management considered that the global situation was normal, as the deadline for receipt of the last subproject monitoring reports in field offices was 15 days after the liquidation date, i.e. 15 February 2005.

For 2004 projects, management considered that the global situation was normal, as the deadline for receipt of the last subproject monitoring reports in field offices was 15 days after the liquidation date, i.e., 15 February 2005.

Because of the time frame for project liquidation and submission of final subproject monitoring reports, the X21 balance as at 31 December was based on monitoring reports uploaded during the year, on a monthly or quarterly basis.

UNHCR indicated that such a practice was consistent with the signed agreements, but the Board of Auditors notes that this did not provide reasonable assurance that the expenditures reported in subproject monitoring reports were correct and true.

UNHCR indicated that such a practice was consistent with the signed agreements, but the Board of Auditors notes that this did not provide reasonable assurance that the expenditures reported in subproject monitoring reports were correct and true.

33. When possible, the Fund secretariat should reorganize the files and lists in order to group a single organization apos s projects together in a single file. However, organizations shall still be required to provide detailed information on each project and subproject.

If the fees for the subproject, door 30 , which is going to be assigned to a general contractor, are deducted from the ceiling payable to the consortium, the overall fees for the cost of planning and supervision of work, although not with the same company, will exceed the Committee's approval.