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

(ii) Annual audit plan, budget and staffing

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.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

Therefore, for the Organization's consolidated financial statements purposes, these accounts are converted to euros using the methodology stated in note 1(g) below.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

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

Therefore, audits of nationally executed projects will continue to be based on the disbursements reported in the combined delivery reports for those projects.

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

The annual reports and other relevant information on the standardized instrument for reporting military expenditures are available electronically on the Department's website at http disarmament.un.org cab milex.html.

(f) Strengthening of common procurement services and other cooperative arrangements at the different duty stations, as further discussed below, should be an ideal topic for discussion and action at IAPWG annual meetings.

These rates represent the basis for the calculation of the flat annual fees to be charged to non member States in accordance with General Assembly resolution 44 197 B of 21 December 1989.

Uniform standard

UNFPA also addressed audit issues in the annual report on internal audit and oversight activities in 2004 (DP FPA 2005 9), submitted to the annual session 2005 of the Executive Board.

Micronesia 300 Morocco 20 000

Consolidated Appeals Process (CAP)

Consolidated List

Thailand

Consolidated list

Uniform standard

The consolidated list

Consolidated List

Consolidated List

There is, at present, no intelligence to suggest that they pose a threat to the country or to the region.

Non standard codes

Abstentions Micronesia (Federated States of)

Abstaining Micronesia (Federated States of)

These COP decisions modified the original draft decision forwarded to COP MOP 1

Consolidated List

Common country programming

Scope of the Consolidated List

Annual leave

In addition, I have the honour to present the report of the Board of Auditors with respect to the above accounts, including an audit opinion thereon.

Open Accounts

All accounts

Special accounts.

b Outposted to the Department of Economic and Social Affairs for financial matters related to technical cooperation.

Monitoring of accounts

Report by the Director General

Health accounts

Principal accounts

The financial statements of the International Olive Council for the previous calendar year, certified by an independent auditor, shall be presented to the Financial Committee which, after analyzing the accounts, shall submit them to the Council of Members at its annual session for approval and publication.

However, the assistance of the advisers continues to be essential for the performance of more complex operations such as the coordination of multiple activities, verification through various checks and balances of Treasury activities, oversight of the production of annual accounts and reports, and coordination with donors on transactions.

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks