3. Accounts and financial reporting

1. Accounts and financial reporting

(b) Financial regulation 6.5, which states that the annual accounts for peacekeeping operations with special accounts shall be submitted by the Secretary General to the Board of Auditors no later than 30 September each year

Financial services in the national accounts

(c) Financial policies applicable to all accounts

1. Accounts and financial reporting Operational results

(b) Financial policies applicable to the special accounts

1. Accounts and financial reporting . 10 20 103

UNFPA annual financial review, 2004

Pursuant to financial regulation 11.4, I have the honour to submit the annual accounts of the United Nations Institute for Training and Research at 31 December 1997, which I hereby approve.

Numbered accounts are not allowed in the Brazilian Financial System.

Annual review of the financial situation, 2004

Total annual financial implications 1 987 942

For The total annual financial implications read The total monthly financial implications

Accounts for the last financial year are yet to be published.

(3) auditing results of its annual financial report

Annual financial review, 2004 (DP FPA 2005 15)

B. Annual review of the financial situation, 1996

Any statement of ex gratia payments is submitted to the Board of Auditors with the annual accounts.

(3) setting up and perfecting the enterprise auditing system of annual financial report so as to examine the quality of the annual financial report

Identification of beneficial owners of accounts, corporate bodies and other financial assets

Number and Functions of Financial Accounts (as prepared by the PrepCom II)

(b) Financial statements submitted to the Auditor for all accounts shall include

1,002,663 being the financial reserve (ref. statement XI of the audited accounts)

As required by its Financial Regulations, the Office maintains the following accounts

19. Financial transactions are recorded in the accounts on an accrual basis.

A statement of all amounts written off is submitted to the Board of Auditors with the annual accounts.

The Financial Services Section provides comprehensive financial services for the Fund's operations through its Payments, Accounts and Cashier units.

Recently, the United States asked for assistance in locating any financial accounts held by a certain individual and a freezing of the accounts.

UNHCR explained that during the conversion of 2003 financial data from the former data processing system Financial Management Information System (FMIS) to the new Management Systems Renewal Project (MSRP), it had improved the grouping of accounts, and provided note 2 (p) to the financial statements, which allows for proper, multi annual comparison.

UNHCR explained that during the conversion of 2003 financial data from the former data processing system the Financial Management Information System (FMIS) to the new Management Systems Renewal Project (MSRP), it had improved the grouping of accounts, and provided note 2 (p) to the financial statements, which allows for proper, multi annual comparison.

Annual review of the financial situation 2004 (DP 2005 33)

The Tribunal has consulted the Accounts Division of the Office of Programme Planning, Budget and Accounts, and the financial statements have been amended accordingly.

The Auditor General should also conduct an audit of the annual accounts of major revenue generating parastatals every year.

In addition to the audit of the accounts and financial transactions, the Board carried out reviews under financial regulation 12.5.

It shall control financial policy, and shall examine and approve the statement of accounts, the budget and the financial rules.

28B.27 Responsibility for financial accounting and reporting is entrusted to the Accounts Division.

Accordingly State Bank of Pakistan directs all banks development financial institutions for freezing of those funds accounts and reporting to SBP of funds accounts so frozen.

5. Special accounts not related to programmes approved by the UNICEF Executive Board are not entered in the financial accounts of UNICEF as income and expenditures.

What legislation and procedures exist for freezing accounts and assets at banks and financial institutions?

Action to reclassify some accounts has been taken and reflected in the 2004 financial statements.

In conclusion, BCEAO prepares an annual report on the accounts and activities of all banks, which is available to the public.

(iii) Refunds of expenditures which had been charged in the same financial period against the budgetary accounts are credited against the same accounts, but refunds of expenditure relating to the prior financial periods are credited to miscellaneous income

Unliquidated obligations for the regular programme of technical cooperation that are outstanding at the end of a financial period are transferred from the United Nations General Fund accounts to the technical cooperation accounts in the following financial period

Takes note of the annual financial review, 2004 (DP FPA 2005 15)