Accounts payable

(i) Accounts receivable other

(e) Accounts receivable other

(n) A total of 1,800 gallons of diesel fuel destined for Kiodu in the UNAMSIL mission area, with a value of 3,240, never reached its destination.

(v) Other accounts payable, credit balances and accrued expenses

Accounts payable and other unliquidated obligations as at 31 December 1993 . 78

Contributions receivable

5. Outstanding assessments

In paragraph 66, the Board recommended that the Private Sector Division review its policy on the determination of the provision for uncollectible accounts receivable and ensure that it excludes written off receivables from provisions for uncollectible receivables.

UNICEF agrees to review the policy of the Private Sector Division on the determination of the provision for uncollectible accounts receivable and to ensure that the provision excludes receivables that have been written off.

Recovery of indebtedness to the Fund

1999 and 2000 2001 amounting to 4,367,691 were distributed to eligible Member States.

Debt to Member States

Loans receivable

STATEMENT OF TOTAL OUTSTANDING COMMITMENTS

c Including interest due.

6. Outstanding assessments

7. Outstanding assessments as at

4. Balance due

Long term Due from project funds

Due from Provident Fund

Omission to record accrued liabilities

(d) Balance due of assessments 109 216 788

You do your payment.

The amounts in statement II under accounts payable include amounts due to other agencies, as follows, in United States dollars

A provision for a possible write off of this receivable is included in accounts payable.

In paragraph 23 of its report, the Board recommended that, in the future, UNICEF ensure that the value of payables and receivables is disclosed in full, in compliance with the United Nations system accounting standards.

During the 2004 2005 biennium, the Tribunal has made great improvements in accounts receivable, specifically with respect to former employees and their outstanding receivables.

As mentioned, above, the accounts receivable function would be transferred from the Payments Unit to the Accounts Unit.

An exception to the requirement for recognition is given for collection of claims which are property of the debtor, such as accounts receivable.

The amounts in Statement II under accounts payable includes, inter alia, amounts due to other agencies as follows

Expansion of the categories entitled to unemployment benefits.

Aging analysis of contributions receivable

(p) Surplus due to Member States

On the basis of United Nations policy, no provision is made for delays in collection.

Note 9 Voluntary contributions receivable

5. OUTSTANDING ASSESSMENTS 33 068 098

4. Outstanding assessments 10 212 215 12 192 488 22 404 703

TOTAL OUTSTANDING COMMITMENTS

4. Balance of assessments due 627.5 90.9 718.4

D. Net due for assessments 173.2 23 619.9 23 793.1

country number amount Repayments 1993 1991

Write offs of cash receivable and property

Note Amounts due from to trust funds administered by UNDP

Pending the disbursement of the funds, 1,000,000 of this amount is shown under accounts payable other .