(i) Accounts for general trust funds are maintained under the same accounting procedures as those adopted for the regular budget

Net current external transfers

Current balance (excl. GAZODUC amp MISKAR)

Recurrent and non recurrent costs for the period from 1 July 1997 to 30 June 1998

II. Recurrent and non recurrent costs for the period from 1 July 1997 to 30 June 1998

(b) Charges and debits recorded by the bank but not entered in the ECA books amounting to 260,042

(a) Deposits recorded by ECA but not recorded by the bank amounting to 172,720

Non recurrent costs

You're the bookkeeper?

Yes, for the accounts.

Please, to credit.

(c) Deposits recorded by the bank but not entered in the ECA books amounting to 123,276.

(a) Funds are appropriated from the United Nations regular budget for new construction and major improvements the resulting expenditures are recorded and reported in separate construction accounts.

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.

(v) Interest and miscellaneous income Miscellaneous income arising from regular budget activities is credited to miscellaneous income of the General Fund.

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.

Emergency relief operations resulted in current expenditures rising by 39 per cent, and the current account deficit reached US 7.9 million.

Special account for voluntary contributions to finance unassessed appropriations to the credit of contributing Member States

The corresponding credit was recorded in the UNPF accounts in November 1996 as refund of prior mandate account.

I usually have a pretty good memory.

It's a game we play.

Chalk it up, will you, Mrs. Roe?

Hey... that, uh... bookkeeper

Interest income and dividends are recorded on an accrual basis and foreign taxes withheld are recorded as receivables.

Under normal circumstances, those charges are recorded against the Office s accounts when payments are effected.

Well, folks, I've been taking inventory, and we're in the black.

5. Decides also that the provision for 1997 should be charged to the contingency fund

Review of the regular programme of technical cooperation and the Development Account (A 59 397)

26. The current account of the balance of payments showed a substantial surplus in 1997.

Appropriation is recorded when the authorization is approved by the General Assembly payments are charged directly against the appropriation account any unexpended balance is reverted to the Pension Fund at the end of the year.

Oh, yes. Very forgetful of me. Thank you very much.

Naturally. Why doesn't it show on the books?

2. Appropriations, allotments and expenditures were recorded in the ONUMOZ accounts by mandate period since inception until 31 March 1995.

Once the connection of the first registry or the CITL has been approved, the live production environment for the ITL will be made available to which registries and the CITL will maintain their connections on an ongoing basis.

I keep forgetting things.

2. All expenditures related to Habitat II charged to the Foundation were reversed to Habitat II pursuant to the recommendation of the Office of Internal Oversight Services internal auditors.

The value of non expendable property is recorded in memoranda accounts, and is disclosed in notes to the financial statements

Investments are recorded at cost using commercial historical exchange rates instead of United Nations operational rates of exchange.

Credits to Member States

Put it on Miss Weinmeyer's bill?

Shove it on the bill, Mr. Patmore.

L'll take a marker against your share.

The Habitat II secretariat separated the already recorded financial transactions for the biennium 1994 1995 under two separate accounts.

8. As for modalities of implementation, it is indicated in paragraph 7 of the Secretary General apos s note that the Development Account is part of the regular budget of the United Nations and the same modalities and procedures that govern the regular budget will govern the Development Account.