Total accounts payable 1 803 690

(e) Accounts payable.

Total accounts payable 38.5 75.1

Note 20. Accounts payable

Note 10. Accounts payable

(b) Accounts payable

D. Balance due of assessments 22 113.9

Accounts receivable and accounts payable

Note Accounts receivable and payable

Understatement of accounts payable

The accounts payable balance comprises the following

Accounts payable included, in United States dollars

For the year 2004, three reconciliations were required (a) between the accounts payable ledger and the imprest cash book (b) between the general ledger (accounts payable account) and the bank statements and (c) between the due to due from account on the UNOPS and UNDP general ledger.

The Board recommends that the Department include sufficient justification and analysis in mission budget proposals, where appropriate, for converting contracts for individual contractors to established posts, in cases where they perform core functions.

35. Included in the total current assets are accounts receivable amounting to 449.9 million.

Included in the total current assets are accounts receivable amounting to 449.9 million.

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

The gap between the reserves and the total amount owing illustrates clearly the financial difficulties of the Organization.

The audit would include examining monitoring mechanisms on delegation of authority, interviewing human resources officials and reviewing documents to assess the economy and efficiency of human resources management and training activities.

The summary of significant accounting policies applied in the preparation of these statements is included as notes to the financial statements.

LM 151 is the annual rent payable by the armed forces in respect of all barracks and military premises. 1.2.5 Other

Comment by the Administration. The Finance Section has instituted measures to ensure that the accounts receivable and accounts payable are separated and posted in the respective accounts when first entering transactions in the accounting system.

However, these query scripts were only used to interrogate the accounts payable and purchase order modules.

These amounts are currently included in accounts payable disclosed in statement II and are classified under the heading of miscellaneous field office payables in note 16 (b) to the financial statements.

The Board, however, noted from the current accounts statement (CAS) summary of UNDP that the balance receivable from UNHCR was 608,540.

The first reconciliation between Atlas accounts payable and the imprest field cash books and bank statements has been completed and the resulting adjustments have been processed.

Balance due 247 319 291

Balance due 51 711 057 255 734 591 307 445 648

Balance due 87 894.1

Balance due 37.5 21.1 58.6

Balance due

Balance due 24 875 926

Balance due 4 644 706

Balance due 20 366 361

Balance due 15 535 889 82 896 979 98 432 868

Balance due 20 361 164

The amount payable is 20 of the pension which the insured person was receiving at the time of death or the amount he would have been awarded in the event of invalidity.

44. Policy guidelines on the proper disposition of long outstanding accounts receivable and payable should be established.

(b) Existing receivable means a receivable that arises upon or before conclusion of the contract of assignment and future receivable means a receivable that arises after conclusion of the contract of assignment

V. Rother) Wirtschaftsprüfer Wirtschaftsprüfer

Balance due 231.5

(d) Balance due 15 440 901 595 212 071 610 652 972

(d) Balance due

Due to General Fund

4. Balance due 4 583 012 146 807 073 151 390 085