Accounts receivable and accounts payable

3. Accounts receivable

Other accounts receivable

(i) Accounts receivable other

(e) Accounts receivable other

(e) Other accounts receivable

Note 3. Accounts receivable

(ii) Accounts receivable comprise

Accounts receivable and payable

Foreign tax accounts receivable

The Board reiterates its recommendation that the Administration ensure that missions improve the management of long outstanding accounts receivable and review their systems to ensure the accurate ageing of accounts receivable.

Accounts receivable from Member States

Accounts receivable amounted to 135,966.

Note 12. Other accounts receivable

Accounts receivable are presented in statement II, net of a provision of 2,581,147 for doubtful accounts receivable comprising

Accounts receivable are presented in Statement II net of a provision of 2,581,147 for doubtful accounts receivable comprising

Note 6 Provision for accounts receivable

Note 6 Provision for accounts receivable

(Increase) decrease in other accounts receivable

Note 12 Accounts receivable and payable

Note 2. Accounts receivable (statement III)

Note 8. Accounts receivable and payable

(Increase) decrease in other accounts receivable

Implementation of necessary adjustments to accounts after accounts receivable payable reviews

UNDP has designed the accounts receivable report.

Note 9. Accounts receivable and deferred charges

(a) Other accounts receivable and deferred charges

(d) Other accounts receivable and deferred charges

Follow up on all outstanding accounts receivable payable

Schedule 4. Summary statement of accounts receivable from

In addition, a comprehensive review of the receivable and payable accounts is being conducted to prevent netting off of the accounts payable against the accounts receivable and vice versa.

Accounts receivable included the following (in United States dollars)

Schedule 6. Summary of foreign tax accounts receivable . 99

In certain cases, when the Organization received a sum in full or partial settlement of an item of accounts receivable, the Integrated Management Information System (IMIS) was not able to match or correlate this sum with the corresponding item of accounts receivable.

Management also informed OIOS that, of the 12.3 million refunded in 1997, 9.3 million has been treated as an adjustment to the fund balance in the 1997 financial statements and that the balance has been credited to accounts receivable to offset the accounts receivable reported in the December 1995 accounts.

The monthly review of accounts receivable is currently being undertaken.

There were large balances of unliquidated obligations and accounts receivable.

The current portion ( 86,670) is included in other accounts receivable.

Due from ITC General Fund c. Other accounts receivable comprise

(ii) Assets b. Other accounts receivable comprise Due from UNDP

Apart from the estimated uncollectable amounts, recorded under the provision for doubtful accounts receivable, we expect all significant accounts receivable at 31 December 2004 to be collected.

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

Schedule 6. Accounts receivable, advances and deposits at 31 December 1997

2. Write off of losses of cash, accounts receivable and property

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