Non Financial Disclosures

None of the claimants in this instalment fall into Stream 3.

3 Figures include adjustments and out of book entries not included in the financial statements.

Financial disclosures

Financial statement presentation and disclosure

Financial statement presentation and disclosure

The Board has not audited those financial statements.

Notes to the financial statements Annex I

Although the breakdown of non expendable property was provided in note 6 to the 2004 financial statements, appropriate and detailed disclosure of whether the non expendable property has been sold or donated, with explanations for any adjustments, will be reflected in the final financial statements for the biennium 2004 2005.

Cooperatives have also wrestled with questions of members entry and exit, financial disclosure, and relationships with the non cooperative sector.

b Classified as contractual services in the financial statements.

Financial data and reports for audit purposes

(b) To discuss with management and the United Nations Board of Auditors the audited financial statements and monitor the integrity of the financial statements and other such information required by members

No data allowed

Data not available.

Chairman, Philippine Commission on Audit

These financial statements are the responsibility of the High Commissioner.

Audited financial statements for the biennium 2002 2003 Budget performance for the biennium 2004 2005

Financial information used elsewhere is consistent with that in the financial statements.

The review indicated that the financial statements were consistent with the standards.

(p) Monitor the integrity of the financial statements and internal controls of the United Nations

(a) That the financial statements are in accord with the books and records of the Tribunal

(b) The financial statements were prepared in accordance with the stated accounting principles

The new policy will be implemented in the preparation of the financial statements for 2006.

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes.

It has discussed disclosure relating to various categories of financial and non financial information.

For individual businesses, financial misrepresentation is illegal.

The main focus of the progress reporting contained therein is on financial data.

The level of spending on flexible expenditures, such as staff training and development, supplies and equipment, and travel, was drastically reduced.

Where fundamental accounting assumptions are followed in financial statements, disclosure of such assumptions is not required.

(v) Financial statements should show corresponding figures for the preceding period

The data should be marked as na (or with a more appropriate code for non relevancy of the data).

Technical competency in understanding financial statements and reporting, generally accepted accounting principles, audit and investigation

The financial statements are prepared in accordance with the Financial Regulations and Rules of UNICEF and the accounting standards of the United Nations system.

All members of the committee must be able to read and understand financial statements.

The Administration also notes that the Board has attested to the fairness of the financial statements in its audit opinion.

UNICEF United Nations Children's Fund

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

I have the honour to transmit to you the financial statements of the voluntary funds administered by the United Nations High Commissioner for Refugees for the year ended 31 December 2004, which were submitted by the High Commissioner.

Ongoing discussions have been held with the Finance and Budget Network of the High level Committee on improvements to the financial statements.

Data is available but its accuracy is not known.

Note An ellipsis () indicates that data are not available.

3.33 million adjusted from West Oil loan

Interestingly, the agreement was cancelled in late April on the ground that Chairman had not seen the contract and Minister of Justice also felt that he had not examined the contract.

Data security means protecting data, such as a database, from destructive forces, and from the unwanted actions of unauthorized users.