Hand over accounts to the Accounts Division

Not including transfers from Title I for 1996.

Notes to the accounts

Accounting for contributions

Here is the accounting.

Reconciliation of accounts.

Article XV. Accounts

France, Court of Accounts

6. Reconciliation of accounts

How the accounting of the project will be managed.

Spain, Tribunal of Accounts

(a) The United Nations Office for Project Services account, to which all of the income to the Office derived from its services is credited and against which all its operational costs are charged

Consolidation of greeting card and related operations accounts

Delay in closing project accounts

8. Bank reconciliations

Showing our depositors' accounts?

Review field accounts with the Accounts Division prior to withdrawal from mission

17. The administrative instructions for maintenance of programme support accounts recognize interest income in these accounts.

8. The accounts are presented in United States dollars.

Accounts maintained in other currencies are translated into United States dollars at the time of the transaction at rates of exchange established by the Controller.

Accounts maintained in other currencies are translated into United States dollars at the time of transaction at rates of exchange established by the Controller of the United Nations.

6. Accounting for United Nations Development Programme projects

f) Refugee Education Account a special account maintained by voluntary contributions and used to finance refugee higher education.

Addendum 2 Report of the Advisory Committee on

Harmonization of presentation of budgets and accounts

Unliquidated obligations UNOPS account

Might I see your bank statement?

Accounts maintained in other currencies are translated into United States dollars at the time of the transaction at rates of exchange established by the Under Secretary General for Management.

Project Tent terrorist training camps

Current balance (excl. GAZODUC amp MISKAR)

8. Bank reconciliations . 58 63 26

7. The funds reported in the accounts are

It is anticipated that all remaining accounts, particularly those relating to the new telecommunications system, will be finalized within the biennium 1998 1999 to enable the construction in progress account to be closed and the project capitalized.

There were discrepancies between the accounts receivable statements and the supporting documents, rendering the related accounts unreliable.

The accounts receivable balance comprises the following (in United States dollars)

The accounts payable balance comprises the following (in United States dollars)

There were also a large number of items pending adjustment.

Bank statements are always jealously guarded.

UNEP shall submit quarterly project expenditure accounts and final accounts for the project, including all sub projects, showing the amount budgeted for the year and, separately, the unliquidated obligations.

Income is currently accounted for on a cash basis.

39. Concerning bank reconciliation, the Board recommended, in paragraph 63 of its report, that ECA and the United Nations Office at Nairobi ensure that bank reconciliations are brought up to date and that non reconciling items are promptly investigated for the necessary adjustments to be made in the accounts.

Review with the Accounts Division, three months prior to the closing of the field office, the status of the field accounts

Further, some payments already processed in 1997 were reflected in 1998 accounts owing to delay in bank transfers.

Proceeds from the sale of project equipment shall be credited to the accounts of that project as a reduction of expenditure, provided such accounts are still open.

(h) The accounts of Habitat are presented in United States dollars.