B. Reimbursement for services provided to specialized agencies and others 620

B. Reimbursement for services provided

B. Reimbursement for services provided to specialized agencies and others

United Nations Interim Administration Mission in Kosovo (UNMIK) Investigation into the fraudulent diversion of 4.3 million by an UNMIK staff member of the reconstruction pillar (7) 1 not started

Estimated income falls under two categories (a) cost reimbursement for field offices and (b) miscellaneous income.

Doing so would provide some reimbursement to countries that currently carry an unduly large part of the burden.

96. A comparison of the rate of refunds against premiums paid revealed that overall, the return has been approximately 35 per cent.

Recoveries made totalled 44,390, and recovery of the remaining 144,700 is being pursued.

A comparison of the rate of refunds against premiums paid revealed that overall, the return has been approximately 35 per cent.

The resulting net requirements ( 19,859,720) are financed from the reimbursement of support costs pertaining to technical cooperation and other services. Details related to technical cooperation delivery and support cost income estimates are shown in tables 1 and 2(b).

As a result of other interventions, recoveries of overpayments for contracts amounted to more than an additional 2 million.

53. In some cases, the amounts recovered have been negligible because the total of the funds misappropriated far exceeded any sums to which the staff member might otherwise have been entitled.

II. Consolidated advances and reimbursements as at 10 October 1994 ... 22

Audit of reimbursements to troop contributing countries

180. The Board noted from records of the status of reimbursements due from third parties on the basis of recommendations made by local Property Survey Boards that cases remained on files for long periods in some missions without regular follow up to obtain reimbursement.

Authorized 62 367 187 62 367 187

5. In some cases, however, as noted by the Advisory Committee, the amounts recovered have been negligible because the total of the funds misappropriated far exceeded any sums to which the staff member might otherwise have been entitled.

Since the Security and Safety Service is a responsibility of the United Nations Office at Vienna under the common service agreement, it is budgeted in full by the United Nations and reimbursements from other organizations are calculated on the basis of established cost sharing formulas.

(i) Refunds of expenditures which had been charged in the same financial period against the budgetary accounts are credited against the same accounts, but refunds of expenditure relating to the prior period are credited to miscellaneous income

(vi) The value of cost savings recommended and amounts recovered (see sect. I above).

Write offs

(Amounts in euros)

In that connection, two suggestions were made (a) the five successor States

Amounts apportioned 545.5 481.4 1 026.9

credit Amounts apportioned

Amounts appropriated

credits Amounts apportioned

Amounts apportioned 2 276.4

Thus, temporary tax rebates are mostly saved, not spent.

This would also allow for the systematic revision of reimbursements from tenant organizations.

Refunds of expenditures charged to prior financial periods are also credited to general income.

Recovery of payments

Amounts appropriated 554.2 479.9 1 034.1

Applied credits

(c) Payment received 93 000 397 627 408 378 720 408 775

2. Amount assessed

Net amount assessed 1 370.0 139.9 1 509.9

Total paid

2. Amount assessed

Total 496 690 000 490 055 100

Refunds of expenditures charged to prior financial periods are also credited to general income.

(i) Refunds of expenditures charged to the prior financial periods are credited to miscellaneous income.

48. In the United Nations, owing to either excess expenditure or lesser recoveries, the operation of three accounts under quot special accounts for programme support costs quot resulted in deficits totalling 12 million during the biennium 1992 1993.

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

The amounts are estimated to be