And your accounts show it.

48. Delegations expressed satisfaction with the unqualified audit opinion provided by the Board of Auditors.

20. Despite the decline in ODA flows, Africa s share in total ODA remained the highest among recipient regions.

Table 1.13 Resource requirements United Nations Board of Auditors

UNDP did not expect this problem to reoccur .

UNDP stated that it did not expect this problem to recur.

These statements have been examined and include the audit opinion of the Board of Auditors.

Around 150 participants representatives took part in the event.

These statements have been examined and include the audit opinion of the Board of Auditors.

The Board has not audited those financial statements.

PENSION FUND AND REPORT OF THE BOARD OF AUDITORS

These statements have been examined and include the opinion of the Board of Auditors.

Regarding the buyout programme, the representative of CCISUA noted that no plan had been developed or shared with the staff representatives yet.

3rd meeting Financial reports and audited financial statements, and reports of the Board of Auditors

Bases of accounting Financial statements are currently prepared on a modified accrual basis.

Financial reports and audited financial statements,

Financial reports and audited financial statements, and reports of the Board of Auditors

The present document was submitted for processing after the established deadline since it was prepared in response to the report of the Board of Auditors of the United Nations, which was finalized after the said deadline.

Financial reports, audited financial statements and reports of the Board of Auditors

Financial reports and audited financial statements

We conducted our audit in accordance with German audit regulations and generally accepted standards for the audit of the financial statements promulgated by the Institut der Wirtschaftsprüfer in Deutschland (IDW).

Article 6 The Company must reship the auditing opinions of certified public accountants in full text in the annual report text, and may not modify or delete any financial accounting materials (including financial statements and notes thereto) signed by certified public accountants and accounting firm at will.

(g) To provide comment and input to the workplan of the United Nations Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

These statements have been examined and include the audit opinion of the Board of Auditors.

17. For each administration, the Board has concluded that the presentation of the financial statements was generally in compliance with the United Nations accounting standards.

Table 5.2 Contributions based on scale of assessments adopted by the Conference of the Parties

Financial medium term plan tables and figures

Has published papers on accounting and taxation issues.

Financial statements of the United Nations Joint Staff Pension Fund and report of the Board of Auditors

Taking into account the views expressed by delegations and the Board of Auditors during the debate in the Fifth Committee on the financial reports and audited financial statements and the reports of the Board of Auditors on the aforementioned organizations,See Official Records of the General Assembly, Fifty second Session, Fifth Committee, 27th, 29th and 30th meetings (A C.5 52 SR.27, 29 and 30), and corrigendum.

Statistical tables

Schedules

Tables

58 249. Financial reports and audited financial statements, and reports of the Board of Auditors

59 264. Financial reports and audited financial statements, and reports of the Board of Auditors

60 234. Financial reports and audited financial statements, and reports of the Board of Auditors

61 233. Financial reports and audited financial statements, and reports of the Board of Auditors

62 223. Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

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

Annex III

Article 7 The Company shall make disclosure of the important accounting policies and accounting estimates it has adopted, and it is not required to make disclosure of those unimportant ones.It shall make disclosure of the basis for determining these policies and the basis for the measurement of items of financial statements as well as the crucial hypothesis and uncertain factors it has adopted in accounting estimates when disclosing the important accounting policies and accounting estimates.

Inter American Development Bank