Principal accounts

This provides a management summary of key audit recommendations raised by the UNBOA with updates on key issues.

One of the key tasks facing the NF is to develop its infrastructure.

Governments will continue to be the main investors in the development of large scale water infrastructure.

Tools and reagents Nuclear transfer is a delicate process that is a major hurdle in the development of cloning technology.

One of the main goals of the peacebuilding process in post conflict situations is to develop a viable economy.

Developing sustainable sources of energies is, without any doubt, one of the keys to mitigating climate change and its adverse effects.

The major task relating to the GHG information system in 2004 and 2005 has been the development of the CRF Reporter.

All major regional organizations have adopted legal instruments against corruption and development of regional organizations to counter money laundering and financing of terrorism continued.

for the year ended 31 December 2004

The major audit observations (61 per cent) are in the following key areas financial management (18 per cent) audit management (14 per cent) Information and communications technology (ICT) management (10 per cent), treasury management (10 per cent) and procurement management (9 per cent).

(e) Developing training in information technologies for users such as non governmental organizations, universities and business service organizations, as well as key governmental agencies

Out of the major applications, only the CDR is still on a Windows NT platform, and work is under way to upgrade its environment and to provide additional features.

One of the key answers for farmers with respect to climate change mitigation and adaptation lies in the development of sustainable sources of energy.

The Superintendence of the financial system, in its efforts to combat terrorism, has developed the following since 2001, it has a Special Audits Unit, whose duties include

In the light of that situation and of the restrictions that the General Assembly has placed on cross borrowing between some accounts, the report will consider the major categories of activity separately.

Key goals for the multinational force are to develop increasingly capable Iraqi security forces and to transfer more and more security responsibilities to them.

It is correct that UNRWA does not have in place at this time a comprehensive and detailed human resources plan, but the organization development process aims at addressing this as one of its core objectives.

By making use of national and international oil companies and contractors, that group can exploit new oil fields, expand secondary fields and or redevelop major infrastructure.

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

(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

The expenditure was devoted primarily to the completion of road development programmes commenced in 2003 and the implementation of additional essential road construction delayed for a number of years.

Truly participatory dialogues between the United Nations and local stakeholders need to be developed to reflect the fact that the country in question and its people carry the main responsibility for their own future.

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

(Signed) Philippe Séguin First President of the Court of Accounts of France (Lead Auditor)

(f) Note by the Secretary General transmitting the report of the Board of Auditors on the capital master plan for the biennium ended 31 December 2003 (A 59 161)

Audit process

External auditors

Internal auditors

Scope of audit

Audit opinion

Resident auditors

(i) Accounts Unit

External audit

Internal audit

Audit costs

Opening of bank accounts

Accounts payable