Any statement of ex gratia payments is submitted to the Board of Auditors with the annual accounts.

A statement of all amounts written off is submitted to the Board of Auditors with the annual accounts.

A statement of all amounts written off is submitted to the Board of Auditors with the annual accounts.

(ii) Annual audit plan, budget and staffing

Accordingly, a General Service (Other level) post is requested, which will enable the team in the Office of the Ombudsman to process the workload in a timely manner.

A statement of ex gratia payments, if any, is submitted to the Board of Auditors with the annual accounts.

We conducted our audit of the annual financial statements in accordance with section 317 of the German Commercial Code and the German generally accepted standards for the audit of the financial statements promulgated by the Institut der Wirtschaftsprüfer (IDW).

We conducted our audit in accordance with German audit regulations and generally accepted standards for the audit of the financial statements promulgated by the Institut der Wirtschaftsprüfer in Deutschland (IDW).

Other financial cost of 0.8 million, which increased sharply over the budgeted amount, was also not clarified with full details.

The cooperative programme should also include a systematic annual financial auditing component.

An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the annual financial statements.

These calculations rely on the report s projected time profiles for benefits and its estimate of annual costs, about which there is much disagreement.

A summary audit report on the accuracy and completeness of country office annual reports was issued in November 2004.

That annual document helpfully lists those resolutions adopted during the fifty ninth session of the General Assembly that make specific reference to the Conference on Disarmament.

UNECA United Nations Economic Commission for Africa

estimates Final

A. Resources

estimates

Amounts appropriated

Number of posts approved

UNHCR, as mentioned by the auditors, has improved its assets management and annual inventory checks despite very limited staff resources available for this task.

This provides an overview of the tools and processes in place to analyse, track and manage external audit recommendations and corporate audit issues at UNDP.

Established percentages.

Established percentages

Publication of the adopted budget

1992 1993 approved posts

1994 1995 estimates (Total)

(a) Resources appropriated 521 099 100

Annual standard costs Estimated total annual cost

(d) To authorize the Secretary General to allocate additional resources to the Board of Auditors in order to carry out this audit within the overall level of resources approved for the biennium 1994 1995 in General Assembly resolution 48 231 of 23 December 1993.

The audit includes assessing the accounting principles used and significant estimates made by the Registrar, as well as evaluating the overall presentation of the annual financial statements and the financial report.

Audit findings and recommendations of the Board of Auditors

Accounts

Script based

Terminal based

(amounts for approved projects)

Approved total grant Expenditure

C. New project approvals

Appropriated authorized

Total currently approved

Annual leave

AnnualYield

305.1 Annual leave . 18

Observations on the resolutions adopted

Highlights text based on filters