It recommends that future budget proposals clarify those aspects.

The Committee notes with regret that not only has progress in liquidating cash assistance been marginal, but the Board has found that even liquidation documents have not always met the required standards (para. 16 of the report of the Board of Auditors).

In the view of the Committee, the presentation of the revised 1998 estimates is somewhat confusing.

The Committee sought clarification as to whether or not there was a double counting of those charges in annex I to the report.

The Committee was provided with data that clearly indicate that the workload in the Budget Unit has substantially increased.

(e) Administrative and Budgetary Committee (Fifth Committee)

4. Budget

List of topics for consideration by the Committee

This should bring about, in the view of the Committee, some savings in the liquidation budget of UNTAES.

The scope of the budget to be approved by the Commission should be clarified on the basis of the new budget classification.

Programme and Budget Committee

XII. MEMBERSHIP OF THE COMMITTEE OF ACTUARIES . 132

The membership of the Committee is as follows

It also hoped that future results based budgeting by the Advisory Committee would be clearer and more transparent.

Moreover, the Board noted that the budget of UNDCP clearly showed the relationship between budget proposals and mandates for headquarters and field operations.

1.

This was not brought to the attention of the steering committee, and it was not clear on whose authority expenditures over and above the approved estimates were incurred.

R. United Nations Joint Staff Pension Board, Standing Committee and Committee of Actuaries

A. LIST OF DOCUMENTS OF THE COMMITTEE AT ITS FOURTEENTH SESSION

B. LIST OF DOCUMENTS OF THE COMMITTEE AT ITS FIFTEENTH SESSION

4. Takes note of the Board's approval of the terms of reference for the Committee of Actuaries, and notes that the Standing Committee of the Board will consider in 2005 provisions that would allow for the possible appointment of ad hoc members to the Committee of Actuaries

4. Takes note of the intention of the Board of Auditors and the Pension Board

A 53 7 Add.1 15. Finally, the Advisory Committee believes that it would make for more clarity if section 34 of the programme budget were not entitled Development Account , a term which the Committee believes should be reserved for financing, accounting and auditing purposes.

The budget was before it for information only and the Committee did not engage in a detailed examination of it, since it is considered by the Management Committee.

In light of the critical comments of ACABQ, UNDCP sought from it in late 1995 additional clarification and guidance on the issue of budget methodology.

Section 5 Secretariat of the Administrative and Budgetary (Fifth) Committee of the General Assembly and of the Committee for Programme and Coordination

Recosted estimates would be submitted to the Committee in the near future.

A list of the documents before the Committee will be contained in an annex to the final report of the Committee for 2005.

The Committee, furthermore, expressed appreciation to the Acting Chairman for attempting to clarify the intentions of the Advisory Committee.

Member of the Programme and Budget Committee without voting rights Peru.

List of documents before the Commission at its eighth session

List of documents of the Committee at its thirty second session

B. List of documents of the Committee at its fifteenth session 122

Annex III LIST OF DOCUMENTS BEFORE THE COMMISSION AT ITS THIRD SESSION

The Committee enquired as to how the rate of 11.04 was arrived at the information received did not clarify the matter.

(c) Conversion rates as recommended by the Committee on Contributions 1

The Committee of Actuaries, which advises the Board and or the Standing Committee on actuarial matters, meets annually in New York for three or four days.

(ii) Administrative and Budgetary Committee (Fifth Committee) substantive servicing of meetings.

The Budget Committee has 15 members and elections to it are held every year.

Documents issued in the limited series

List of documents of the Committee at its thirty third session 120

List of documents before the Committee at its fourteenth session

IX. A. List of documents of the Committee at its fourteenth session 121

It shall appoint the liquidators.

The statement on the actuarial position of the Fund, adopted by the Committee of Actuaries, is reproduced in annex V. In that statement, the Committee of Actuaries indicates that it had