Expendable equipment (items under 1,500) e)

Expendable and non expendable property

Expendable and non expendable property

For example, in respect of non expendable communications equipment, the account holder had recorded 7,429 items, as compared with 7,731 items recorded by the Unit, and for electronic data processing equipment, the account holder had recorded 4,732 items, as compared with 4,459 items recorded by the Unit

Our interpretation is that only pursuant to paragraph 38 of the United Nations system accounting standards can disclosure of expendable items be made.

3. The period under review saw a very high volume of activity resulting from the transfer, by air, road and sea, of items of both expendable and non expendable equipment to the Base for safekeeping, reconditioning and reintroduction to service.

All remaining suspense items have been investigated and addressed for year end closure. An updated inventory of non expendable property at headquarters has been compiled.

10. Other tasks undertaken included completion of technical inspections, storage of assets, establishment of inventory records for non expendable items, commencement of write off action for items to be disposed of and control of shipments to missions.

(v) Non expendable equipment

Non expendable equipment f)

(n) Non expendable property.

2. Non expendable property

(n) Non Expendable Property

VII. Non Expendable Property

16. Initial efforts concentrated on establishing a certifiable record of non expendable and expendable stock holdings.

Similarly, for ONUMOZ, out of 24.9 million non expendable property items transferred to other missions, a total of 3.1 million remained to be acknowledged as of September 1997

Note 14 Non expendable property

Note 12 Non expendable equipment

Note 14 Non expendable property

Note 8. Non expendable equipment

Note 11. Non expendable equipment

Note 14. Non expendable property

Note 8. Non expendable property

Note 17. Non expendable inventory

Note 2. Non expendable property

As at 31 December 2004, the physical inventory for non expendable property of the Office of Programme Planning, Budget and Accounts no longer contained any items of nil value.

148. The Board noted that a physical inventory was not taken to determine the physical existence of the Mission apos s non expendable property items prior to their disposal.

Write off of non expendable property

4. Inventories of non expendable property

Therefore, one of the first elements of the FMLS to be developed and implemented will be the United Nations owned equipment portion of the maintenance tracking system to provide condition tracking and the necessary controls for management of expendable spare parts used in the maintenance of non expendable property and attractive items.

(o) Lost or stolen non expendable equipment

Overview of movements of non expendable equipment

7. Inventory control of non expendable property

A crippled airplane has to be expendable.

Additionally, a physical inventory of all assets, both non expendable and expendable, is now carried out in connection with all liquidations.

In paragraph 60 of its report, the Board recommended that UNICEF (a) issue a new instruction on non expendable property, (b) investigate all remaining suspense items and (c) update its inventory lists.

(g) At UNAVEM III, the inventory list of non expendable property as at 31 December 1996 did not include items with a value of 1.7 million that had been procured in 1996.

An inventory is maintained for all non expendable equipment (defined as items of equipment valued at 500 or more per unit and with a serviceable life of at least five years and items of equipment included in any special list for which formal inventory records are maintained).

Non expendable property is defined as assets with an original purchase price greater than or equal to 1,500 and a useful life greater than or equal to five years, and all special items.

(a) The financial statements and schedules of the voluntary funds generally conform to the United Nations System Accounting Standards, except for recognition of certain items of income and disclosure of non expendable property

Non expendable property as at 31 December 2004

Figure II.8 Non expendable equipment per mission

4. The administrative instruction mentioned above (ST AI 374), entitled Property records and inventory control under revised definition of non expendable property , states that non expendable property consists of items of property or equipment valued at 1,500 or more per unit at the time of purchase and with a serviceable life of five years or more.

Miscellaneous items paid in advance (iv) Non expendable property in accordance with the United Nations accounting policies, non expendable property is not included in the fixed assets of the Centre but is charged against the current appropriations when acquired. The inventory records as at 31 December 1997 totalled to 2,904,814, which includes 1,180,407 for ITC technical cooperation projects.

The present report deals with United Nations property losses of non expendable items valued at 1,500 or more per unit at the time of purchase acquisition and of special items that are considered to be of an attractive nature and have a minimum value of 500 or more.