Performance in 2004 compared with the previous financial plan

This document reports on financial performance as at 31 December 2004.

The financial statements present fairly the financial position as at the end of the period and the results of the operations for the period

(3) setting up and perfecting the enterprise auditing system of annual financial report so as to examine the quality of the annual financial report

Results of operations

4. Results of operations

In the first quarter on 1998, concern about the state of public finance and the fiscal performance remained and was translated in continued pressure on the Lebanese pound.

(1) supervising the implementation of the rules and regulations concerning enterprise finance, directing the enterprises to set up and perfect the internal financial systems in accordance with the financial relations

In paragraph 65 of its report, the Board recommended that UNU identify measurable quantifiable targets, accomplishments and performance indicators to improve the performance measurement process, reflect the real performance of projects and programmes and be able to link the physical accomplishments with financial expenditures.

OAPR conducted a full review and assessed that due diligence has been performed and compliance with the financial regulations and rules.

Second Overall Performance Study of GEF, GEF A.2 4, at 46 (2002) hereinafter GEF OPS2 .

II. LINKING ENVIRONMENTAL AND FINANCIAL PERFORMANCE

Table 3. Financially relevant ( eco financial ) environmental performance indicators

95. In the context of preparing the proposed 1998 1999 budget, departments were invited to include performance indicators comparing actual performance for 1994 1995, expected performance of 1996 1997 and proposed performance for 1998 1999.

ISAR noted that an enterprise's environmental performance could affect its financial health and hence its sustainability.

See Gareth Porter et al., Global Environment Facility, Study of GEF's Overall Performance (1998) see also GEF OPS2.

Document ICCD COP(7) 2 Add.3 summarizes the financial performance of all Convention trust funds for 2004 2005, providing information on the performance level, as well as on programme implementation and results achieved.

The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

II. LINKING ENVIRONMENTAL AND FINANCIAL PERFORMANCE A SURVEY OF BEST PRACTICE TECHNIQUES 62 83

12. Recalls its request to the Secretary General in its resolution 49 218 of 23 December 1994 to include full implementation of the Financial Regulations and Rules of the United Nations as a specific performance indicator in the performance appraisal of all managers

(b) Identification of key environmental performance indicators and their relation to financial performance.

(viii) Identify appropriate key performance indicators for the performance management of external audit services

22. Recalls its request to the Secretary General in its resolution 49 218 of 23 December 1994 to include full implementation of the Financial Regulations and Rules of the United Nations as a specific performance indicator in the performance appraisal of all managers

The Financial Services Section provides comprehensive financial services for the Fund's operations through its Payments, Accounts and Cashier units.

(d) AH97 93 1 004 The Accounts Division should modify its financial reporting practices to ensure that the status and results of the programme s financial operations are reported in a transparent and easy to understand manner through the Organization s financial statements

Objective 4. Improve overall performance.

(iii) All salary increases now being driven by performance

Key performance indicators (KPIs) have been developed for monitoring of organizational performance in operational areas and for the cross cutting strategies.

(1) examining and approving the internal financial management system, financial strategy, financial plan and financial budget of the enterprise

Table 27.11 Objectives for the biennium, expected accomplishments, indicators of achievement and performance measures

Table 23.18 Objectives for the biennium, expected accomplishments, indicators of achievement and performance measures

Table 15.7 Objectives for the biennium, expected accomplishments, indicators of achievement and performance measures

Table 15.10 Objectives for the biennium, expected accomplishments, indicators of achievement and performance measures

In paragraph 64, the Board reiterated its recommendation that UNU identify measurable and quantifiable targets, accomplishments and performance indicators in order to improve the performance measurement process, reflect the real performance of projects and programmes and enable the linking of physical accomplishments with financial expenditures.

11. Recalls its request to the Secretary General in its resolution 49 218 of 23 December 1994 to include full implementation of the Financial Regulations and Rules of the United Nations as a specific performance indicator in the performance appraisal of all managers

Article 3 The state owned enterprises and state holding enterprises (hereinafter referred to as enterprises) shall determine their internal financial management systems, set up and perfect their financial management systems and control their financial risks.

Table 28G.5 Objectives for the biennium, expected accomplishments, indicators of achievement and performance measures

Table 28G.8 Objectives for the biennium, expected accomplishments, indicators of achievement and performance measures

Table 28G.10 Objectives for the biennium, expected accomplishments, indicators of achievement and performance measures

Table 28G.12 Objectives for the biennium, expected accomplishments, indicators of achievement and performance measures

Table 23.7 Objectives for the biennium, expected accomplishments, indicators of achievement and performance measures

Such situations might include instances in which the underperformance takes the form of non performance or refusal to perform the tasks agreed to in the performance plans or where there is continued underperformance despite the existence of a performance improvement plan.

When applied to current operations, performance management systems need to include full cost accounting and strategic planning, thereby linking current operations to past and future operations.

Under indicator of achievement (c) (i), performance measures (target 2004 2005), replace an average rating of 'fully satisfactory' with a 75 per cent rating 'fully satisfactory' .

(vi) Taking informed, transparent and effective decisions in all areas, including performance, risk and financial management