Note 8. Accounts receivable and payable

Other accounts payable

VIII. Accounts Payable

Due to the United Nations Office at Nairobi (Telecommunications bills) 666 578

Credits returned to Member Statesc

(v) Accounts Payable Unit

Miscellaneous accounts payable

Accounts payable to Member States

Note 12. Accounts payable

Note 4. Accounts payable

Note 7. Accounts payable

Instead, IMIS recorded the sum in accounts payable by the United Nations.

37. Based on a reorganization, this Unit was created to process all invoice processing functions.

a Amounts received, but not identified as to purpose, are held as accounts payable until identified, at which time they are recorded appropriately.

Increase (decrease) in accounts payable

(b) Accounts payable, General Fund

Note 15. Other accounts payable

29. The accounts payable include the following amounts due to United Nations agencies IOM 62,707 UNCC 60,156 Total in 122,863

They monitor the status of funds, ledger balances and ledger entries, funds and documents balances in ledger entries, interfund balances, obligations and pre encumbrances, obligation document details and payable documents.

13. In order to address this issue, a thorough review of how receivables and payables are processed in IMIS was undertaken, on the basis of which a proposal for additional general ledger codes and corresponding posting rules in IMIS was made to ensure better management of receivables and payables.

Due to the United Nations special account

Due to the United Nations bond account

Due to the United Nations Special Account

Further, some payments already processed in 1997 were reflected in 1998 accounts owing to delay in bank transfers.

The full amounts of the advances are maintained as accounts receivable from staff members until the required proofs of entitlement are produced, at which time the budgetary accounts are charged and the advances settled

The accounts payable balance comprises the following (in United States dollars)

Accounts payable included the following (in United States dollars)

The amounts in Statement II under accounts payable includes, inter alia, amounts due to other agencies as follows

Any unexpended balance of contributions are disclosed in accounts payable.

37. The aggregate of accounts receivable, advances and deposits as at 31 December 1997 totalled 172,905,000, including the accounts of the greeting card and related operations, which totalled 130,074,000.

The Board recommended that the administration modify Release 3 of IMIS (a) to avoid the necessity of introducing substantial adjustments to accounts receivable and accounts payable outside IMIS (b) to provide detailed information about debtor creditor identity in respect of each item of accounts receivable and accounts payable and (c) to enable the Organization to actively pursue recovery, especially in long outstanding accounts (A 53 5 (vol. I), sect. II, paras. 33, 34, 36 and 39).

Ex gratia payments and write offs of cash and receivables

UNTAC UNAMIC UNMLTC General Assembly approval for additional appropriation and assessment on Member States review of claims for goods and services from troop contributing countries processing of claims for death and disability reimbursement review of unliquidated obligations as well as accounts payable settlement of claims from troop contributing countries against accounts payable and monitoring of surplus balances held in the Special Account for UNTAC.

Accounts receivable and payable

(g) Accounts payable The following comparison of accounts payable, in millions of United States dollars, appears in statement V as at 31 December 1997 and 1995 Governments 5.8 3.4

The accounts payable balance comprises the following (in United States dollars)

The Board, therefore, questioned the ability of the administration to follow up and collect overdue accounts receivable and to maintain proper control over accounts payable.

The Service is also responsible for accounting, payroll, payment and disbursement of funds and treasury functions in Nairobi.

23. The liabilities of UNICEF include contributions received in advance, special accounts, unliquidated obligations, other accounts payable, credit balances in asset accounts and accrued expenses.

In certain cases, when the Organization received a sum in full or partial settlement of an item of accounts receivable, the Integrated Management Information System (IMIS) was not able to match or co relate the sum with the corresponding item of accounts receivable instead IMIS recorded the sum as an account payable by the United Nations

4. Write off of losses of cash, receivables and property, and ex gratia payments

The Administration stated that unless credits were used to offset receivable documents, they could be posted to only one of the accounts payable, and given the time constraints and the amount of research needed for the significant number of receivables and payables on record in IMIS, it was not possible to book each adjustment.

Schedule 6. Accounts receivable, advances and deposits at 31 December 1997

UNAMIR includes UNOMUR Preparation of final performance report and report on disposition of assets additional appropriation and assessments may be required processing of Property Survey Board and Claims Review Board cases processing of claims for death and disability compensation settlement of claims from troop contributing countries against accounts payable closing of the Special Accounts for UNAMIR and monitoring of the surplus balance held in the Special Accounts.

When, for example, the Organization received a sum in full or partial settlement of an item of accounts receivable, in certain cases IMIS was not able to match or co relate the sum with the corresponding item of accounts receivable instead IMIS recorded the sum as an account payable by the United Nations.