(i) Accounts receivable other

(e) Accounts receivable other

Accounts receivable are presented in statement II, net of a provision of 2,581,147 for doubtful accounts receivable comprising

(n) Provision for doubtful accounts receivable

Note 6 Provision for accounts receivable

In addition, a comprehensive review of the receivable and payable accounts is being conducted to prevent netting off of the accounts payable against the accounts receivable and vice versa.

Apart from the estimated uncollectable amounts, recorded under the provision for doubtful accounts receivable, we expect all significant accounts receivable at 31 December 2004 to be collected.

The monthly review of accounts receivable is currently being undertaken.

Comment by the Administration. UNDP has designed the accounts receivable report.

As mentioned, above, the accounts receivable function would be transferred from the Payments Unit to the Accounts Unit.

The policy of making an allowance of 10 per cent of non United States dollar denominated outstanding accounts receivable as at 31 December as a provision for delays in the collection thereof, is discontinued effective 31 December 2003.

Provision is made for accounts receivable for which no reasonable expectation of recovery exists.

It would also be responsible for the monthly reconciliation of receivable and revenue accounts.

A provision for a possible write off of this receivable is included in accounts payable.

All material accounts receivable have been included in the financial statements and represent valid claims against debtors.

As part of the realignment, the accounts receivable function would be transferred from the Payments Unit to the Accounts Unit and, at the same time, enhanced.

The proposed transfer of the accounts receivable function to a new sub unit within the Accounts Unit would offer some relief in the workload of the Unit.

An amount of 1,219,380 provided for in 2003 as a doubtful accounts receivable bank balance was recovered during 2004.

Comment by the Administration. The Finance Section has instituted measures to ensure that the accounts receivable and accounts payable are separated and posted in the respective accounts when first entering transactions in the accounting system.

Indeed, the proportion of deficit spending among enterprises is on the rise, and the accounts receivable turnover rate is falling.

The state's family benefits are childbirth allowance, child allowance, child care allowance, single parent's child allowance, conscript's child allowance, school allowance, foster care allowance, start in independent life allowance, allowance for families with three or more children and families raising triplets, and adoption allowance.

5. Urges once again those Member States which have outstanding balances on foreign tax accounts receivable to provide the reimbursement due to the Fund

During the 2004 2005 biennium, the Tribunal has made great improvements in accounts receivable, specifically with respect to former employees and their outstanding receivables.

These benefits include housing allowance, transport allowance medical allowance and social security benefits.

Contributions receivable

(b) Existing receivable means a receivable that arises upon or before conclusion of the contract of assignment and future receivable means a receivable that arises after conclusion of the contract of assignment

The first instalment of 1,220,000 due from the Austrian Government towards the replacement of carpets and cables at the Vienna International Centre is reflected within accounts receivable other .

These are limited in materiality to statement I, wherein doubtful accounts receivable are included in expenditures, whereas in previous years they were included in adjustments to prior year expenditures.

g Includes 38.5 days of annual allowance, 21 days of special allowance, 17.5 days of special allowance for preparatory work, 21 days of subsistence allowance per ad hoc judge.

In paragraph 43, the Board indicated that UNODC agreed with the Board's recommendation to define a write off policy of its long outstanding receivables and clear its old outstanding accounts receivable.

Aging analysis of contributions receivable

Clothing allowance 0.8

Daily allowance 265.9

Clothing allowance 3.8

Mission subsistence allowance

Mission subsistence allowance

Inventory and receivable revolving loan financing

In paragraph 481, the United Nations Postal Administration agreed with the Board's recommendation that it pursue its plan to initiate a periodic review of accounts receivable so that corrective action can be taken immediately.

UNICEF agrees to review the policy of the Private Sector Division on the determination of the provision for uncollectible accounts receivable and to ensure that the provision excludes receivables that have been written off.

In paragraph 73 of the report, UNDP agreed with the Board's reiterated recommendation that it review on a regular basis the complete ageing of accounts receivable with a view to collecting long outstanding amounts.

Mobility and hardship allowance

Mission subsistence allowance 22.1

Mission subsistence allowance 104.3

B. Mission subsistence allowance

(c) Clothing allowance 800