Other deferrals

Repatriation grant accruals (see note 1 (c)) 95 206

We are as wary of artificial deferrals as others may be of artificial deadlines.

Management information on interest accruals is available via a query report of Atlas general ledger data.

In paragraph 285 of its report, the Board recommended that UNDP (a) formally document and approve policies and procedures for the valuation of foreign exchange, bonds and interest accruals and (b) include interest accruals in the monthly management reports.

Uncommitted resources available are the afore mentioned resources less any commitments made for budgetary purposes that do not constitute expenses or accruals for accounting purposes such as earmarked workshops.

With respect to the funding of after service health insurance, a report which is being finalized will contain proposals that will provide for the commencement of accruals and for initiating the process to fund such liabilities.