Note 8. Accounts receivable and payable

Accounts receivable from Member States

Other accounts receivabled

Note 3. Accounts receivable

The full amount of the advance is maintained in the accounts receivable from staff members until such time as the staff member produces the required proof of the entitlement to the education grant, at which time the budgetary account is charged and the advance recovered.

Interest income and dividends are recorded on an accrual basis and foreign taxes withheld are recorded as receivables.

Accounts receivable amounted to 135,966.

Note 6. Inter fund balances receivable

Note 10. Other accounts receivables

Note 12. Other accounts receivable

Note 11. Write off of receivables

I made the last deposit to Mrs Phillips' account today.

(Increase) decrease in other accounts receivable

Other receivables and deferred charges

Note 9. Accounts receivable and deferred charges

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

Accounts receivable included the following (in United States dollars)

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

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

2. Write offs of losses of cash, receivables and property

2. Write off of losses of cash, accounts receivable and property

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).

(c) Accounts receivable The following analysis of accounts receivable is expressed in millions of United States dollars and is included in Statement V as at 31 December 1997 and 1995

Ex gratia payments and write offs of cash and receivables

There were discrepancies between the accounts receivable statements and the supporting documents, rendering the related accounts unreliable.

Pledges received for future years are recorded as deferred income

The accounts receivable 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.

Schedule 4. Summary statement of accounts receivable from

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.

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

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.

Funds received or pledges recorded as receivable, attributable to future financial periods and, therefore, not credited to the income account of the period reported on.

All such funds transferred or contributed to the escrow account under the provisions of resolution 778 (1992) were to be transferred back to the accounts of States from which funds were provided, together with applicable interest, at such time as oil exports have taken place pursuant to the system provided in resolutions 706 (1991) and 712 (1991), and the escrow account has received funds from the proceeds of sale.

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.

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

(iv) Contribution income trust funds Contributions from Member States or other donors are recorded upon receipt of the contributions or written pledges

6. Total assets of 3,337,247 included cash of 3,118,296, accounts receivable of 125,084, inter fund balances receivable of 54,777 and remittance to executing agencies of 39,090.

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 correlate this sum with the corresponding item of accounts receivable.

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

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

(b) The financial effect of consolidating the greeting card and related operations accounts on a calendar basis is reflected, most notably, in the receivables and earnings of the greeting card and related operations.

It was suggested that the list should include, in addition to receivables arising from deposit accounts, receivables arising from investment securities, repurchase agreements, wire transfers, swaps and cheque collection systems.

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

(b) The proceeds are held by the assignor for the benefit of the assignee separately and are reasonably identifiable from the assets of the assignor, such as in the case of a separate deposit or securities account containing only proceeds consisting of cash or securities.