None of the claimants in this instalment fall into Stream 3.

Financial disclosures

Financial statement presentation and disclosure

Financial statement presentation and disclosure

Non Financial Disclosures

The Board has not audited those financial statements.

Notes to the financial statements Annex I

b Classified as contractual services in the financial statements.

Financial data and reports for audit purposes

(b) To discuss with management and the United Nations Board of Auditors the audited financial statements and monitor the integrity of the financial statements and other such information required by members

Chairman, Philippine Commission on Audit

These financial statements are the responsibility of the High Commissioner.

Audited financial statements for the biennium 2002 2003 Budget performance for the biennium 2004 2005

FOR THE YEAR ENDED 31 DECEMBER 2004

Financial information used elsewhere is consistent with that in the financial statements.

Further, the first global monitoring report will need to reflect the results of global data collection and the assessment of that data.

Implementation Committee under the

The review indicated that the financial statements were consistent with the standards.

(p) Monitor the integrity of the financial statements and internal controls of the United Nations

(a) That the financial statements are in accord with the books and records of the Tribunal

(b) The financial statements were prepared in accordance with the stated accounting principles

The new policy will be implemented in the preparation of the financial statements for 2006.

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes.

It has discussed disclosure relating to various categories of financial and non financial information.

9. Notes that the report of the Board of Auditors on the financial statements of the United Nations Office for Project Services will be submitted to the General Assembly at the first part of its resumed sixty first session

For individual businesses, financial misrepresentation is illegal.

The main focus of the progress reporting contained therein is on financial data.

The report of the Division reflects the content of the database, although the Division is aware that it does not necessarily reflect the availability of national data.

Consideration of compliance issues arising out of the data report

The level of spending on flexible expenditures, such as staff training and development, supplies and equipment, and travel, was drastically reduced.

Where fundamental accounting assumptions are followed in financial statements, disclosure of such assumptions is not required.

(v) Financial statements should show corresponding figures for the preceding period

Technical competency in understanding financial statements and reporting, generally accepted accounting principles, audit and investigation

The financial statements are prepared in accordance with the Financial Regulations and Rules of UNICEF and the accounting standards of the United Nations system.

Doing Business has been a leader in synthesizing subjective and quantitative data to create understandable metrics.

Limitations to the database used for the report of the Statistics Division

Currently the database contains over 67 million reports.

All members of the committee must be able to read and understand financial statements.

The Administration also notes that the Board has attested to the fairness of the financial statements in its audit opinion.

UNICEF United Nations Children's Fund

Annual financial statements are prepared by UNIDO and audited by its Internal Oversight Group.

I have the honour to transmit to you the financial statements of the voluntary funds administered by the United Nations High Commissioner for Refugees for the year ended 31 December 2004, which were submitted by the High Commissioner.

Ongoing discussions have been held with the Finance and Budget Network of the High level Committee on improvements to the financial statements.

The decision further requested the Panel to establish a task force to analyse the data and to provide a first report on the initial data for the information of the Open ended Working Group.

We have audited the accompanying financial statements of the United Nations High Commissioner for Refugees, comprising statements numbered I to III, schedules numbered 1 to 5 and the supporting notes for the year ended 31 December 2004. These financial statements are the responsibility of the High Commissioner.