33. With several large peacekeeping missions in their liquidation or post liquidation stages, OIOS placed particular emphasis on activities relating to missions that were closing and in the process of final accounting.

This reduction in liquidation timescales translates directly into significant savings in liquidation budgets.

Under the terms of the Liquidation Manual (June 2003), an exit strategy and liquidation plan should drive the liquidation process in respect of missions.

No vacancy factor was applied to missions in liquidation (UNPF liquidation and central support and UNSMIH).

liquidation period

UNSMIH liquidation

UNTMIH liquidation

Liquidation Unit

(e) Liquidation.

(e) Liquidation.

Liquidation Unit

Liquidation of missions

Part of liquidation.

iv. Liquidation Unit

UNOMILb UNPF liquidation

Liquidation of MIPONUH

132. At ONUMOZ, liquidation started in February 1995.

Planning and liquidation management

Total person months Liquidation

Post liquidation period requirements

70. Mission Liquidation Officer

(i) Reduction in the duration of the liquidation process

116. The Liquidation Unit was established to provide supervision, coordination and continuity in the liquidation phase of a mission, both at Headquarters and in the field.

130. During the first nine months of the liquidation, UNPF had insufficient staff with experience or proven expertise in the liquidation of peacekeeping missions.

Chapter VII Reorganization and Liquidation

Missions in liquidation phase are guided by the Liquidation Manual (approved in June 2003), which contains the necessary guidelines, instructions and standard operating procedures to be followed.

(g) For more effective control, missions in liquidation should undertake a physical inventory of non expendable property prior to their disposal in accordance with the provisional liquidation guidelines.

C. Liquidation of the United Nations Civilian Police Mission in Haiti

Financing and liquidation of the United Nations Transitional Authority in Cambodia

Financing and liquidation of the United Nations Transitional Authority in Cambodia

FINANCING AND LIQUIDATION OF THE UNITED NATIONS TRANSITIONAL AUTHORITY IN CAMBODIA

Savings in liquidation of prior period obligations 13 617 9 403

For more effective control, missions in liquidation should undertake a physical inventory of non expendable property prior to their disposal in accordance with the provisional liquidation guidelines (para. 150) .

body administering a liquidation or reorganization

Office space for the liquidation team

Expenditure Liquidation of prior period obligations

117. During 1998 1999, the Liquidation Unit will complete outstanding liquidation tasks for UNPF, UNAMIR, UNOSOM, ONUMOZ and UNOMIL.

(k) For more effective control, missions in liquidation should undertake a physical inventory of non expendable property prior to their disposal in accordance with the provisional liquidation guidelines (para. 150)

The Division is also involved in the liquidation of eight closed missions.

126. Financing and liquidation of the United Nations Transitional Authority in Cambodia

126. Financing and liquidation of the United Nations Transitional Authority in Cambodia.

The insolvency law should specify that where reorganization proceedings are converted to liquidation, any priority accorded to post commencement finance in the reorganization should continue to be recognized in the liquidation.

150. The Board recommends that, for more effective control, missions in liquidation undertake a physical inventory of non expendable property prior to their disposal in accordance with the provisional liquidation guidelines.

Note UNMISET not included owing to liquidation.

Chief, Liquidation Unit (P 4, 1 post)