4. UNITAR should carry out a review of the collectability from donors of amounts outstanding on Special Purpose Grants Fund projects and take appropriate action to clear any amounts deemed uncollectible.

(3) An assignment of receivables is effective to transfer the rights to cash received upon collection or other disposition of receivables, provided that the cash may be identified as proceeds of the receivables.

Note 11 Due from United Nations and other agencies

Note 11 Due from United Nations and other agencies

(i) as regards receivables, it is required to separately list the details of receivable management fee, other receivables and advanced payments

(3)loans and the account receivables and

(3)loans and account receivables.

(1)loans and accounts receivables

Note 7. Provision for uncollectible contributions receivables

Refunds of expenditures charged to prior financial periods, net gains on exchange, moneys accepted for which no purpose is specified and proceeds from the sale of surplus property, are credited to miscellaneous income.

Taxes, revenues, uncollectible taxes and tax credits

expected recoveries

Other receivables

VI. Other Receivables

(e) Such sums as may be necessary to enable the Tax Equalization Fund to meet current commitments pending the accumulation of credits such advances shall be repaid as soon as credits are available in the Tax Equalization Fund

(iii) Moneys accepted in respect of which no purpose is specified are treated as miscellaneous income

In addition, 6,716 was received under interorganization arrangements, 541,805 under programme support income and 94,512 under interest and other income, bringing the total income to 999,792.

Due from UNPREDEP

Due by other funds 1 862 048

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

All commitments against resources of future financial periods have been disclosed as required by the United Nations System Accounting Standards.

The amounts due from United Nations and other agencies in statement II are as follows in United States dollars

Provision is made for account receivables for which no reasonable expectation of recovery exists.

(iii) Moneys accepted in respect of which no purpose is specified have been treated as miscellaneous income

It is the policy of the United Nations not to make provision for delays in collection of such assessments

(c) Receiving and recording of payments (number of cash receipts)

(ii) Refunds of expenditures charged to prior fiscal periods are credited to miscellaneous income

In each case it was determined, in the light of the facts known at the time, that (a) responsibility for the loss could not be fixed and attached to an official of UNEP (b) every effort had been made to collect the amount and (c) further collection efforts would be fruitless.

Due from UNMIBH

Note 6. Inter fund balances receivable

Remittances received during 2004 against this allotment advice amounted to 26,400,000.

UNHCR agreed with the Board's recommendation to enhance sales reporting tools with a view to monitoring accurately the revenue generated and ensuring the timely collection of payments due.

An arrangement by which a standard support charge would be levied on all contributions was also suggested.

UNCC continued to obtain payment distribution reports and the return of undistributed funds from Governments and international organizations.

Due from UNTAES

The Institute received contributions from the Government of Sweden for project financing and from the United States for a specific project.

(a) Such sums as may be necessary to finance budgetary appropriations pending the receipt of contributions sums so advanced shall be reimbursed as soon as receipts from contributions are available for that purpose

Income is generated from taxes on imports, exports and berthing at the seaport.

If other officials receive money intended for the Tribunal, they must immediately convey this money to an official authorized to issue an official receipt.

By giving the project company alternative sources of revenue the host Government could make it possible for the project company to follow a policy of low or controlled prices for the main service.

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Due from the United Nations General Fund

(ii) Monies accepted in respect of which no purpose is specified

Note 3. Pledges receivable from Governments

V. Due from United Nations Agencies