(d) Fund accounting.

Because you can do a lot more with boxes than you can do with a toy.

(vi) Proceeds from the sale of surplus property are credited to the miscellaneous income of the respective funds.

Matters may become even worse in the future, because so called vulture funds have learned how to take full advantage of countries in distress.

(c) Income derived from investments pertaining to trust funds reserve and special accounts shall be credited to the trust fund, reserve or special account concerned.

These arrangements allow the office based in Vienna, with the support of the Nairobi office, to cover regional operations under the regular budget, as well as those of the funds and programmes and peacekeeping missions.

(f) The income, expenditure, assets and liabilities are recognized on the accrual basis of accounting except for trust funds, the Industrial Development Fund, Montreal Protocol and Global Environmental Facility.

Of these, 54 (36 Professional and 18 Local level) relate to multilateral environmental agreements and have now been included under the staffing complement for trust funds supporting multilateral agreements.

(c) Preparation of the UNODC consolidated budget for extrabudgetary funds (Fund of the United Nations International Drug Control Programme and Crime Prevention and Criminal Justice Fund) for 2008 2009

In paragraph 211 of its report, the Board recommended that the United Nations (a) review its treasury operations at offices away from Headquarters, and (b) promptly establish formal guidelines, procedures and investment committees in liaison with the concerned funds and programmes.

While that may change, the credit for social peace must go to institutions such as elections ( throwing the rascals out is a non violent way to vent popular anger), responsive democratic legislatures, and effective judiciaries.