Headquarters audits

Legal Officer (P 3)

Consolidation of Greeting Card and related Operations accounts

Feasibility of consolidating the accounts of the various peacekeeping operations

For other peace keeping operations, the accounts are maintained for the periods of their mandates.

Feasibility of consolidating the accounts of the various peacekeeping operations (A 59 795)

Country office audits implemented in 2000 2003

It was therefore particularly concerned at the fragility of the Organization's financial situation, delays in reimbursement to troop contributing countries and the practice of cross borrowing from peacekeeping funds to finance regular budget shortfalls.

As required, resident auditors are posted in major emergency operations.

Feasibility of consolidating the accounts of the various peacekeeping operations (continued) (A 59 795)

Two P 3 posts for Finance Officers in the Peacekeeping Accounts Division

The subsequent replenishment would be charged to the accounts of specific operations.

Interest income accrued from cash and term deposits not maturing until future periods is recorded as accounts receivable.

a An option was included to convert US 30 year bond into a US 12 year bond with debt reduction.

The total outstanding assessed contributions for all peacekeeping operations at that date amounted to 1,293 million.

The following reports on headquarters audits were issued during the period.

The Central Bank of Uruguay deducted the amount of the sale from Cuba's debt to Uruguay, while the Central Bank of Cuba did not recognize the transaction, deeming it to be a donation, so that in its view, and in its books, the debt to Uruguay remained the same.

Total outstanding assessed contributions for all peacekeeping operations as at the same date amounted to 2,217 million.

The total outstanding assessed contributions for all peacekeeping operations at that date amounted to 2,218.8 million.

The total outstanding assessed contributions for all peacekeeping operations at that date amounted to 2,315.6 million.

The total outstanding assessed contributions for all peacekeeping operations as at that date amounted to 2.2 billion.

V. Rother) Wirtschaftsprüfer Wirtschaftsprüfer

3. The accounts for peace keeping operations are presented separately from the rest of the United Nations accounts in accordance with General Assembly resolution 47 211 of 23 December 1992.

Ongoing process improvements include the regular reconciliation of amounts due to from United Nations accounts (para. 52), the prompt clearance of outstanding inter agency reconciling items (para. 150) and the regular monitoring of long outstanding advances (para.

The Board conducted not only financial statement audits but also operational and compliance audits.

Furthermore, cross borrowing from the accounts of closed peacekeeping operations could only slow down the reimbursement of debts to Member States in respect of peacekeeping operations.

This system supports UNOPS accounts receivable, accounts payable, purchasing fixed asset, project accounting, general ledger, payroll, and human resource functions.

The total outstanding assessed contributions for all peacekeeping operations at that date amounted to 2,315.6 million.

(s) Note by the Secretary General on the feasibility of consolidating the accounts of the various peacekeeping operations (A 59 795)

Such closure depends on whether transactions are still expected of the project accounts.

Audit of the procurement processes and controls for supplies and consultants in Programme Division, the Division of Communication and the Information Technology Division

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.

Total accounts payable 1 803 690

Interest due from investments made in the financial period but not maturing until future periods is recorded as accounts receivable.

Table 4 (a). Audit and Management Control Division

Accounts Editor

Accounts

We welcome the commitment made by President Clinton to ensure the payment of contributions due from the United States in respect of peace keeping operations.

Assessed contributions receivable, as shown in the accounts for the biennium 1992 1993, have been recorded in accordance with the Financial Regulations and Rules of the United Nations and the relevant resolutions of the General Assembly.

Contributions receivable

Accounts payable

5. Outstanding assessments

But Kim s calculus is different from that of most rulers.

The Administration will remind field missions to pursue closely and regularly the collection of surcharges and contributions due from other parties.

With a maximum of 40 appeals resolved annually by the current three Professional staff members and 55 to 60 appeals received annually, a backlog inevitably will build up yearly.