(1) Transaction voucher

Here's a voucher.

Management service agreement Inter office voucher charges awaiting clearance

A voucher scheme for training has also been introduced in Paraguay.

As a result, UNOPS no longer uses the inter office voucher account.

Accordingly, enclosed is the cheque voucher representing the United Nations payment reimbursement.

User Fees, Expenditure Restructuring and Voucher Systems in Education, by Simon Appleton

So people with their voucher could get the bed net in the local pharmacy.

That amount represented only the net balance of the inter office voucher clearing account.

An example is a voucher scheme for ITNs which is being tested in the United Republic of Tanzania.

What is your experience concerning, for example, user fees, scaled fees, voucher programmes and other cost recovering mechanisms?

The inter office voucher account was used for the imprest account transactions effected by UNDP on behalf of UNOPS.

What experience has been acquired concerning, for example, user fees, scaled fees, voucher programmes and other cost recovering mechanisms?

Since voucher holders are able to exercise a choice, the training institutes are obliged to become more responsive to their needs.

A receiving and inspection report is generated for every issue voucher that accompanies each consignment to the Base from the missions.

The Board confirmed that UNOPS had not reconciled the imprest, inter office voucher and inter fund accounts for the biennium 2002 2003.

12. United Nations offices use the inter office voucher system to charge other United Nations offices for payments made on their behalf.

United Nations offices use the inter office voucher system to recharge other United Nations offices when they make payments on their behalf.

Reconciliation of inter office voucher accounts is undertaken by the Accounts Division at United Nations Headquarters recommendations should therefore be addressed to it.

The supporting documents for the UNDP inter office voucher accounts were located at its Asia office and were not being transferred to New York.

Currently, a thorough review of inter office voucher processing is being undertaken with a view to simplifying the process and improving it as necessary.

Upon completion of this process, the Administration will assess whether additional changes to the journal voucher user session will be required to better facilitate postings.

In its report on the biennium 2002 2003, the Board noted that no supporting documentation had been provided for the inter office voucher clearing account credit balance.

(c) Number of staff processed on payrolls (includes United Nations, UNICEF, UNDP, UNFPA, United Nations Office for Project Services, inter office voucher accounts and non local mission staff)

The Administration will review the functionality of the journal voucher session with respect to completeness of the required elements for coding of income and expense transactions, and consider enhancements.

In UNEP, arrears of inter office voucher reconciliation had increased up to 24 months as at 31 December 1997, as compared to arrears of 15 months for the previous biennium.

The Board is, therefore, not in a position to validate whether the opening balances in Atlas are valid, accurate and complete as no validation could be performed on the inter office voucher account.

(c) In the area of accounts, process improvement workshops were conducted to improve invoice and inter office voucher processing, particularly with the aim of reducing the time between receiving invoices and making payments.

In paragraph 135 of the report, the Administration agreed with the Board's recommendation that it consider enhancing the journal voucher session when the automation of the closure process was completed and placed in production.

Yet an analysis of Chile s voucher program found no positive effect on students test scores or years in school. Instead, the program s main effect seems to have been to encourage the best students in public schools to switch to private schools.

Each voucher cost the Colombian government 24 a year more than its previous education spending per student, but the vouchers increased attendance rates and test scores. It is estimated that children in the program increased their future incomes by 300 per year.

The Board also notes that the closing balances of the UNDP inter fund, inter office voucher and due to due from accounts in the previous financial system used by UNOPS, IMIS, were transferred to the due to due from accounts in Atlas.

In paragraph 177 of the report, UNOPS agreed with the Board's recommendation that it, in conjunction with UNDP, take immediate steps to rectify the weakness in the Atlas system that allows changes to payee details after a payment voucher has been approved.

In paragraph 171, UNFPA agreed with the recommendation of the Board of Auditors, in conjunction with UNDP, to take immediate steps to rectify the weakness in the Atlas system that allows changes to payee details after the payment voucher has been approved.

A process of deregulation and privatization, although with continued tax financing (in fact, basically a voucher system), began in the field of human services, in particular for childcare, education, and old age care. One purpose of this was to increase competition and freedom of choice.

In paragraph 171 of the report, UNFPA agreed with the Board's recommendation that, in conjunction with UNDP, it take immediate steps to rectify the weakness in the Atlas system that allowed changes to be made to payee details after the payment voucher had been approved.

Sweden s voucher educational system is probably the most ambitions of its kind in the world. This is all the more remarkable insofar as the principle of competition on which it relies has taken root in a country where competition within the area of public services has not generally been accepted.

If nothing works, it will be time to sprinkle the country with what Milton Friedman called helicopter money that is, put purchasing power directly into people s pockets, by giving every household a spending voucher with an expiration date. This would at least keep the economy afloat pending the development of the longer term investment program.

The United Nations Office at Geneva indicated that since the reversal of those obligations, which had been recorded prior to the creation of the projects, would have involved significant administrative work, the disbursements for those projects would be reversed via a journal voucher at the end of 2005, once all obligations had been liquidated.

At the United Nations Office at Geneva, the Board noted that from November 1997, United Nations Headquarters changed the procedures such that inter office vouchers were accompanied by only brief descriptions of their nature full supporting documentation was attached to an inter office voucher only when Headquarters considered that the brief description was insufficient.

Initiatives in the pipeline for 2006 include the rollout of the accounts receivable aging report (paragraph 73) proposed changes to the financial statements to improve closure and presentation (paragraph 57) the implementation of compensating controls for voucher approvals involving multiple budget holders (paragraph 183) and the implementation of audit trails in Atlas for key business processes (paragraph 199).

Despite the Board s recommendation that UNEP carry out periodic reconciliations of inter office vouchers in consultation with United Nations Headquarters, the Board noted that the position at 31 December 1997 had further deteriorated and that arrears of inter office voucher reconciliations had increased up to 24 months the reconciliation had been carried out only for inter office vouchers received up to 31 December 1995.

In paragraph 98 of the report, UNOPS agreed with the Board's recommendation that it take immediate action to (a) perform reconciliations for all imprest, inter office voucher and inter fund accounts, (b) investigate and resolve all reconciling items, (c) quantify the reconciling items and projections, (d) process the resulting adjustments and (e) implement measures to prevent the occurrence of similar failures of controls, including the adequate training of staff.

In its mail order catalogue, a company headed by the president of a small allegedly pro Nazi group was offering a range of German National Socialist Party, SS, Waffen SS, Celtic, nationalist, Bonapartist or esoteric style badges, pins, armbands, belt buckles, signet rings, busts of Hitler, knives and caps, as well as a subscription voucher for the soon to be published book by the late Léon Degrelle entitled Hitler pour mille ans .