Not including transfers from Title I for 1996.

UNEP shall submit quarterly project expenditure accounts and final accounts for the project, including all sub projects, showing the amount budgeted for the year and, separately, the unliquidated obligations.

In the absence of such well founded reasons, cancellations will be effected automatically at the year end closure of accounts.

The Consortium members and collaborating organizations shall submit to UNEP quarterly sub project expenditure accounts and final accounts for the sub project, showing the amount budgeted for the year and, separately, the unliquidated obligations.

In addition the Consortium member will submit a (sub ) project quarterly expenditure account.

Hand over accounts to the Accounts Division

(a) Credits to Member States resulting from transfers made in 1959 and 1960 from the surplus account to the Working Capital Fund in an adjusted amount of 1,025,092 dollars

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

He noted that the accounts for 1997 were being finalized.

Acquisitions are charged against budgetary accounts in the year of purchase.

Notes to the accounts

Accounting for contributions

Here is the accounting.

The P 4 support account post under 1997 1998 should read P 5.

Reconciliation of accounts.

It is anticipated that all remaining accounts, particularly those relating to the new telecommunications system, will be finalized within the biennium 1998 1999 to enable the construction in progress account to be closed and the project capitalized.

Article XV. Accounts

France, Court of Accounts

6. Reconciliation of accounts

Any contribution received after that date will be recorded in the accounts for 1998.

6. The 1997 financial year added one more year to a pattern of year end cash deficits in the regular budget account which had begun in 1994.

How the accounting of the project will be managed.

The recommendation was implemented in March 1998 at the time of closing 1996 1997 accounts.

Spain, Tribunal of Accounts

(a) The United Nations Office for Project Services account, to which all of the income to the Office derived from its services is credited and against which all its operational costs are charged

Any contribution received after this date will be recorded in the accounts for the next year, 1999.

177. The money is deposited in the individual accounts of members and interest is added annually.

The Board apos s review of the Fund apos s bank reconciliation statements revealed that reconciling items totalling 105,182 as at 31 December 1997 had not been promptly investigated and adjusted in the accounts.

18. Given that individual projects and activities to be funded from the Development Account could extend beyond one biennium, the Secretary General recommends that funds appropriated for the Development Account be treated as a multi year project and that any balance of appropriation for the Account at the end of the biennium be carried forward to the succeeding biennium.

Consolidation of greeting card and related operations accounts

Delay in closing project accounts

8. Bank reconciliations

Showing our depositors' accounts?

Review field accounts with the Accounts Division prior to withdrawal from mission

14. Unpaid pledges for future years, amounting to 868,958, which were neither due nor collected by the end of the biennium, were incorrectly taken into the accounts of the Foundation for the biennium.

17. The administrative instructions for maintenance of programme support accounts recognize interest income in these accounts.

Do you give the nets for free to maximize coverage, or do you make people pay in order to make sure that they really value them?

8. The accounts are presented in United States dollars.

(d) Establish a system of periodic review of accounts receivable to recover and or adjust the items (para. 27)

Accounts maintained in other currencies are translated into United States dollars at the time of the transaction at rates of exchange established by the Controller.

Accounts maintained in other currencies are translated into United States dollars at the time of transaction at rates of exchange established by the Controller of the United Nations.

(a) Effective 1997, the reporting period and accounts of the greeting card and related operations will be maintained on a calendar year basis.

Settlement of 1995 invoice.

6. Accounting for United Nations Development Programme projects

Breakdown of self sustainment costs for the period from 1 July to 31 August 1998