Indeed, the Security Council requested the Secretary General to devise an action plan to that effect.

At the United Nations Office at Geneva, transactions representing a gross amount of 5.4 million (net 2.8 million) contained insufficient information to readily identify the transactions.

Estimates in respect of matters of which the Security Council is seized

The SDP action plans are at various stages of maturity.

The Council shall establish on a regular basis an action plan to guide policy and project activities and identify priorities.

Special political missions estimates in respect of matters of which the Security Council is seized

The cash transactions processed by UNDP are being monitored closely.

These items are needed for the formed police unit currently deployed at that Camp.

Further, in our opinion, the transactions of the United Nations which we have tested as part of our audit, have in all significant respects been in accordance with the Financial Regulations and Legislative Authority.

In this connection, the Committee requests the Board of Auditors to review the matter at its earliest possible convenience.

The present report covers matters that, in the opinion of the Board, should be brought to the attention of the General Assembly.

The Board of Auditors has audited the operations of the United Nations Office for Project Services.

UNFPA informed the Board that the matter remained outstanding pending the conclusion of the UNDP audit and other oversight reports on the matter.

The project officer will plan, design implement and monitor non emergency projects.

The Treasury staff members in charge of the bank accounts and cash books also recorded the transactions in the accounting system (MSRP).

The Treasury staff members in charge of the bank accounts and cash books also recorded the transactions in the accounting system (MSRP).

The present report covers matters that, in the opinion of the Board, should be brought to the attention of the General Assembly.

Every data table keeps a record of the person raising the transaction.

6. The present report covers matters that, in the opinion of the Board, should be brought to the attention of the General Assembly.

8. The present report covers matters that, in the opinion of the Board, should be brought to the attention of the General Assembly.

The Audit Services Branch will also attempt to provide this information for the 2004 project audits.

5. The present report covers matters that, in the opinion of the Board, should be brought to the attention of the General Assembly.

9. The present report covers matters that, in the opinion of the Board, should be brought to the attention of the General Assembly.

See the part of Other Important Issues in this Report for detailed explanation.

i.the amount as determined according to the Accounting Standards for Enterprises No.

The main task of the meeting was to consider in detail the matters included in the work programme.

The report of the Executive Committee on the issue is expected to be discussed under this agenda item.

Article 9 Certified public accountant shall pay proper attention to the Company's acts violating the law, internal regulations or contractual stipulations, and take into full consideration the impact of such issues on accounting statements and auditing reports.

(t) Ensure that the United Nations has adequate arrangements for employees to raise concerns in confidence about possible improprieties relating to accounting, internal accounting controls or auditing matters, as well as for confidential submissions by employees of concerns regarding questionable accounting or auditing matters

(39) As regards the non adjusting events after the balance sheet date, it is required to, according to the provisions of the Accounting Standards for Enterprises No.29 Events after the Balance Sheet Date, state the contents of such events and estimate their impacts on the financial status and business performance of the Company, and, in case it is unable to make the estimation, it shall specify reasons therefor.

UNAMI carried out its mandate in cooperation with the United Nations Development Programme (UNDP), the United Office for Project Services (UNOPS), the Office of the United Nations High Commissioner for Human Rights and the Economic and Social Commission for Western Asia.

The 2005 estimated portfolio is 414.8 million in project budgets and services contracts.

13 Contingencies

The situation which had prevented the Board from expressing an audit opinion on the accounts of the United Nations Office for Project Services (UNOPS) was of great concern.

The Committee will comment further on the matter in its report on the report of the Board of Auditors.

7. The present report covers matters that, in the opinion of the Board, should be brought to the attention of the General Assembly.

page As noted by the Board, UNHCR uses the United Nations objects of expenditure and 15 digit account code structure to record administrative transactions.

The first version of the new Plan, comprising six such plans of action, was submitted to the Economic and Social Council and the General Assembly in 1996 (A 51 129 E 1996 53).

Priorities identified in the action plan shall be reflected in the work programmes approved by the Council.

Report of the Secretary General on the revised estimates in respect of matters of which the Security Council is seized (A C.5 52 24)

All the accounting records have been made available for the purposes of your audit, and all the transactions by the organization which properly occurred in the financial period have been properly reflected and recorded in the accounting records.

Apart from the estimated uncollectable amounts, recorded under the provision for doubtful accounts receivables, we expect all significant accounts receivable at 31 December 2004 to be collected.

Item 3 Environmental accounting

(c) Other matters which the Auditor considers should be brought to the notice of the Meeting of States Parties, such as

An amount of 24,100 is also included for external audit under line item 10 (a) audit services.