Financial statement presentation and disclosure

(v) notes to the financial statements.

Notes to the financial statements Annex I

Notes to financial statements shall be prepared according to the attached Provisions on Preparing the Notes to Financial Statements of Fund Management Companies.

The Advisory Committee notes from paragraph 12 of the Secretary General's statement that the financial implications of the decision on hazard pay are estimated at 4,694,400 for the proposed programme budget for the biennium 2006 2007.

3. Notes with concern the precarious financial situation of the Tribunal

The Board notes that a discrepancy of 6,257,910 between the summary statement and physical inventory report still existed as at 31 December 2004, and that the financial values and dates of purchases were not indicated in the inventory report.

Furthermore, it notes the State party's statement that the complaint should be declared inadmissible for lack of substantiation.

Provisions on Preparing the Notes to Financial Statements of Fund Management Companies

The Organization's financial disclosure programme requires designated staff members to file a confidential statement of their financial interests every year.

The Secretary read out a statement regarding financial provisions to the draft resolution.

Statement by the Controller on the current financial situation of the United Nations

The Secretary read out an oral statement on financial implications of the draft resolution.

The Board conducted not only financial statement audits but also operational and compliance audits.

The audit certificate accompanying each audited financial statement typically certifies the procedures undertaken in relation to the audit and authenticates the financial statements.

The Secretary read out an additional oral statement on financial implications on the draft resolution.

(u) Ex gratia payments made in accordance with financial rule 109.13 are reported in the notes to the financial statements of the respective fund pursuant to financial regulation 9.3.

Interim financial statement for the year ended 31 December 2004, the first year of the biennium

Article 4 Notes to financial statements shall include, but not limited to, the contents as follows

The Board also notes that UNOPS experienced challenges relating to the integrity of its financial data.

The Committee notes the statement by the State party that there have been no complaints or judicial decisions relating to racial discrimination (art.

The enclosed appendices include Seminar Statements of Principle, a summary Financial Statement, a brochure, and a sample newsletter.

Organizations receiving approved charitable status are required to submit their annual financial statement to the Ministry of Finance.

5. Notes a significant increase in the levels of payment of member States' financial contributions to the Institute

The representative of Egypt, in his capacity as coordinator of agenda item 121 (Financial reports and audited financial statements, and reports of the Board of Auditors) made a statement.

Substantial improvements have been made to improve transparency and disclosure in the notes to financial statements, the financial report and the executive summary, as well as in the main statements.

Notes the need to facilitate priority setting by providing Parties with timely information on the financial consequences of different options.

The Administration also notes that the Board has attested to the fairness of the financial statements in its audit opinion.

UN Habitat notes that this will be done and the adjustments reflected when the financial statements for 2006 are prepared.

Hillary Clinton and Tim Kaine continue to set the standard for financial transparency, Clinton campaign aide Jennifer Palmieri said in a statement.

A financial statement on the status of the Trust Fund for the Centre for the year 2004 is contained in the annex.

(ii) For balance sheet statement purposes only, that portion of the education grant advance, which is assumed to pertain to the scholastic year completed as at the date of the financial statement is shown under deferred charges.

The Company shall also give an explanation on contingent issues it is not required to indicate in the notes to financial statements.

(m) Commitments approved for future fiscal periods that are necessary in the interest of UNIDO, in accordance with financial rule 109.6, are disclosed in the notes to the financial statements of the respective fund.

Article 60 The Company shall make disclosure of the full text of the auditing report, the audited financial statements and the notes thereto.

Furthermore, the Board notes that responsibility for proper financial statements ultimately rests with the Commissioner General, to whom the Audit Inspection Committee reports.

Interim financial statement for the year ended 31 December 2004, the first year of the biennium 2004 2005 (E ICEF 2005 AB L.4)

A summary statement of investment losses, if any, shall be provided to the Auditor within three months following the end of the financial period.

The secretariat notes that additional financial resources are still needed to complete the remaining hands on training workshops outlined in the CGE work programme.

(i) Contributions in kind received or receivable and the value thereof are not accounted for, but disclosed in the notes to the financial statements.

The Advisory Committee notes that it continues to be unlikely that the 20 million level of the financial reserve will be reached by the end of 2005 in the light of the financial situation of UNEP.

The following appended financial statements, comprising Statements I to IV, relevant schedules and supporting notes, were properly prepared in accordance with the United Nations System Accounting Standards and article X of the Financial Regulations of UNIDO.

At the 42nd meeting, on 17 November, the Secretary of the Committee read out a statement regarding financial provisions relating to the revised draft resolution.

In case the accounting firm conducting the auditing work issues an auditing report with explanatory statements, reserved opinions, inexpressible opinions or negative opinions, the following statement shall be added to the important notes

A summary statement of all ex gratia payments shall be provided to the Auditor not later than three months following the end of the financial period.