(a) The Administration should review the present method of recognition of income so that its accounting policies and practices follow the United Nations System Accounting Standards

(a) The Administration should integrate all accounting systems with IMIS as a matter of priority

The claim preparers came from a variety of professional backgrounds such as law, financial consulting, accounting and business administration.

In paragraph 46, the Board recommended that the Administration correct accounting errors and reduce the risk of such errors.

23. The administration should ensure that all National Committees comply with the cash accounting reporting requirements.

The most popular courses are business administration and accounting, public administration, education sciences (83 per cent female), media studies, nursing (70 per cent female) and the humanities (see table 15).

The University of the Virgin Islands has campuses on St. Thomas and St. Croix and provides courses in business administration, the humanities, social sciences and teacher education, and occupational courses in accounting, business management, secretarial administration, nursing, police science and administration.

(a) Should be an expert in the fields of accounting, auditing, financial analysis and investigations, management, law or public administration

16. The Board recommends that the Administration review the present method of recognition of income so that its accounting policies and practices follow the United Nations System Accounting Standards. Non expendable property

26. The Administration assured the Board that it is presently reviewing the accounting procedures and financial reporting of contributions in kind.

(i) The Administration should ensure that all National Committees comply with the cash accounting reporting requirements (para. 93)

(iii) Administration of tests at the Office for recruitment of General Service staff (clerical, statistical and accounting positions, editorial assistants and security guards)

In paragraph 167, the Board recommended and the Administration agreed to implement the strategic deployment stocks accounting guidelines without any undue delay.

(4) important accounting policies and accounting estimates

16. The Board recommends that the Administration prepare the financial statements in conformity with the United Nations System Accounting Standards.

Examples include substantive support for negotiating efforts good offices support and guidance to field offices advice to staff on staff administration accounting services and so on.

93. For purposes of uniformity and transparency, the Board recommends that the Administration ensure that all National Committees comply with the cash accounting reporting requirements.

10. In paragraph 11 (b), the Board recommended that the Administration integrate all accounting systems with the Integrated Management Information System (IMIS).

According to the Administration, although bridges have been established among the three systems, IMIS has at times triggered system and application errors in processing budgetary and accounting transactions.

(iii) Administration of tests at the United Nations Office at Vienna and UNODC for recruitment of General Service staff (clerical, statistical and accounting positions, editorial assistants and security guards)

In view of the problems encountered, the Board recommends that the Administration integrate all accounting systems with IMIS as a matter of priority.

14. Although the Administration stated that it did not distinguish between voluntary contributions for general programmes and for special programmes while disclosing the accounting policy and practice, the Board considers that contributions for specific activities should be treated strictly in accordance with United Nations System Accounting Standards.

In order to achieve sustainable development, bolder reforms were needed, including the administration of taxes and public expenditure systems as well as improving the transparency of fiscal accounting.

Registration and accounting obligations

Financial accounting and reporting

Accounting standards and practices

17. For each administration, the Board has concluded that the presentation of the financial statements was generally in compliance with the United Nations accounting standards.

Accounting

This is also in accordance with the generally accepted accounting principles and international accounting standards.

International accounting and reporting standards

Accounting convention

Environmental accounting

Accounting period

Reset Accounting

Volume accounting

No Accounting

V. Accounting and financial reporting issues

(5) an explanation on changes in accounting policies and accounting estimates as well as correction of errors

(q) Evaluate changes in accounting principles to determine the appropriateness of accounting principles and financial disclosure practices

This is also in accordance with the Generally Accepted Accounting Principles (GAAP) and International Accounting Standards (IAS).

35. A portion of underexpenditure for personnel is attributable to problems in administration and record keeping as such it is not really underexpenditure, since eventually accounting records will have to be reconciled.

It was difficult to establish and reconcile the true status of such letters within the different units of the Field Administration and Logistics Division and to verify the status of claims in the accounting system.

2. The Administration indicated that this recommendation was currently under review and involves not only accounting standards, but also the related programme policies and procedures as applied by UNICEF under its programmes of cooperation.

This model leaves the assessment and administration of corporate taxes entirely in the hands of member states, and would not require harmonization of legal and accounting rules. It would be transparent, simple, and easy to administer.

11. Accounting for environmental costs and liabilities is covered by various basic concepts of accounting that have evolved.