1. Cash management

2. Cash management

Management of petty cash

1. Cash management Background

Cash flows from operating activities

ACTIVITIES BY SEX AND BY REAL CASH AND NON CASH INCOME, 1993

5. Cash management at the United Nations Office

Cash flows from investing and financing activities

37. In regard to cash management at the United Nations Office at Nairobi, the Board recommended, in paragraph 50, that cash flow forecasting statements be prepared and effectively used as a tool for cash management.

48. Cash management also continued to receive extensive audit attention.

5. Cash management at the United Nations Office at Nairobi

31 December 1995 Cash flows from operating activities

Less Interest income Net cash from operating activities

The Board recommends that cash flow forecasting statements be prepared and effectively used as a tool for cash management.

The UNHCR Treasury makes the decisions on investment and cash management.

The Board previously reported on deficiencies in bank and cash management.

In cash management, there were opportunities for increasing the interest income.

Cash outflows from operating activities were offset by cash inflows from investing activities, amounting to 6,978,310 in 1996 1997 compared with 9,446,089 in 1994 1995.

(ii) Other resources activities activities financed from resources other than regular resources, which are received for a specific programme purpose (cost sharing, government cash counterpart contributions, trust funds established by the Administrator and activities from management service agreements)

Article 46 The Company shall analyze the cash flow of the current year, including the cash flow from operating activities, investment activities and fund raising activities and the major influencing factors.

Objective 3. Update the Unit's operational, cash management treasury and internal control procedures.

The Section is also responsible for the production of daily cash projections to aid the investment officers in the proper management of cash.

Implement a full segregation of duties on investment and cash management decisions (para. 89)

UNFPA and UNDP regularly discuss UNFPA funds to ensure efficient cash and investment management.

In the case of UNDP, the other elements are cost sharing, funds and trust funds, government cash counterpart contributions, contributions to local office costs, extrabudgetary activities and management services agreements.

Treasury is in the process of implementing a cash management tool which will facilitate the forecasting of cash outflows in an accurate and timely manner.

The Cashier Unit is responsible for (a) issuing one time and periodic payments to pension beneficiaries and for administrative expenses (b) directing and controlling operational treasury activities, cash flow and cash management and (c) maintaining bank accounts and overseeing the Fund's operational banking relationships.

The effect of the current reporting was that cash flows from operating activities was understated by 48.2 million while cash flows from investing and financing activities overstated by the same amount.

(f) Implement a full segregation of duties on investment and cash management decisions (para. 89)

(f) Implement a full segregation of duties on investment and cash management decisions (para. 89)

In 1996 1997, the Board examined the Fund s management of cash, property, and human resources.

29. The Board of Auditors examined cash management procedures in UNFPA to ascertain whether UNFPA

(a) Management of judicial activities

Statement III summarizes the Organization s peacekeeping activities net cash flows for the period.

The status of voluntary cash contributions and cash pledges to support the activities of the Tribunal, as at 31 October 2005, is as follows

The requirements of 64,400 under consultants relate to the completion of the SWIFT cash management system, which will permit automated matching of cash and investment transactions and consolidation of bank accounts, thus simplifying account management and reducing overall costs for banking.

IAPSO direct procurement activity is accounted for on a cash basis. (d) Trading activities

Cash flows from investing and financing activities (Increase) decrease in inter fund balances receivable

UNDP also performs central cash management services for the United Nations Population Fund (UNFPA) and UNOPS. 42. Against this background, the Board examined the following UNDP operations cash management policies and guidelines processes for raising and collecting donor contributions monitoring and controlling of advances management of the operational reserve and management of investments and banking arrangements and controls.

18. The Board will monitor the cash management procedures in its future audits. United Nations Accounting Standards

I cash. I cash. I cash clothes.

The Board recommends that the Administration ensure proper bank and cash management practices in line with applicable directives.

27. The Board apos s review of cash management at the field missions revealed the following control weaknesses

In paragraph 53, UNHCR agreed with the Board's recommendation that it ensure that risk management is correctly performed and to compile information essential for efficient cash management.

In the opinion of the Board failure to disclose these non cash transactions could affect the reported cash flow from operating activities where the amounts involved are material.