The Advisory Committee welcomes the progress achieved by the Secretariat in financial reporting.

Initiative Update accounting policies and improve financial reporting disclosures

(c) Preparing and submitting financial statements to United Nations Headquarters for inclusion in the annual financial reports of the Secretary General

27. Preparing country reports.

B. Preparation of the synthesis of the national

B. National reporting

B. Preparation of the national reports . 7 10 8

The CNSC is responsible for assuring the implementation of Canadian commitments under these Conventions, including the preparation of National Reports.

Financial reports and audited financial statements, and reports of the Board of Auditors

FINANCIAL REPORTS AND AUDITED FINANCIAL STATEMENTS, AND REPORTS

Elaboration of national reports

C. Elaboration process of national reports

A. Preparation of the national reports . 8 16 5

(a) Procedure for the submission of reports and delays in the preparation of reports

Financial reports

(1) Financial reports

Accounting and financial reporting

In the area of financial reporting, the use of automation techniques has improved the review and consolidation of data in final consolidated financial statements.

Financial reports and audited financial statements, and reports

(d) Addressing questions of reporting obligations and financial implications when elaborating any further instruments on human rights,

Tanzania budgeting 3

3. Financial accounting and reporting activities

(iv) Commitments of the Organization relating to prior, current and future financial periods are shown as unliquidated obligations.

Elaboration of the next series of national reports

Preparation of reports, studies and other documentation

(d) Addressing questions of both reporting obligations and financial implications when elaborating any further instruments on human rights,

(c) Addressing questions of both reporting obligations and financial implications whenever elaborating any further instruments on human rights,

Subprogramme 3. Financial accounting and reporting

Financial statements and schedules prepared 96 104 188 195

Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports, audited financial statements and reports of the Board of Auditors

Financial reports and audited financial statements

122 Financial reports and audited financial statements, and reports of the Board of Auditors

(f) Financial constraints to meet cooperation obligations.

quot (c) Addressing questions of both reporting obligations and financial implications whenever elaborating any further instruments on human rights,

Those obligations which are wholly or partially outstanding at the end of the financial period and which represent valid liabilities are accrued as expenses and disclosed in the financial statements as unliquidated obligations.

Both Articles underline the importance of the Security Council apos s obligations in regard to proper submission of its reports.

(e) Preparing financial statements for United Nations Headquarters and donors and other special financial reports as required and serving as the focal point for audit and other financial investigations

Improved financial controls and reporting systems.

Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

120. Financial reports and audited financial statements, and reports of the Board of Auditors

1. Financial reports and audited financial statements, and reports of the Board of Auditors

a. Financial reports and audited financial statements and reports of the Board of Auditors 2 5

104. Financial reports and audited financial statements, and reports of the Board of Auditors