To date, no payment has been received.

However, the first payment had not yet been received.

Figure 13 Non receipt delay in receipt of benefits

And send it collect.

As matters stand at this point, funds to cover these requirements in full have neither been pledged nor received.

Contribution or payments received in advance

For 276 of these, with outstanding advances totalling 4.4 million, no quarterly disbursement reports had been received in respect of 1997.

Send that one collect too.

The Secretariat should continue to make efforts to collect all outstanding dues, including those from former Member States.

(f) If the account debtor receives notification of the assignment of a part of or an undivided interest in one or more receivables, it is discharged by paying in accordance with the notification or in accordance with this recommendation as if the account debtor had not received the notification.

There were large balances of unliquidated obligations and accounts receivable.

6. If the debtor receives notification of the assignment of a part of or an undivided interest in one or more receivables, the debtor is discharged by paying in accordance with the notification or in accordance with this article as if the debtor had not received the notification. If the debtor pays in accordance with the notification, the debtor is discharged only to the extent of the part or undivided interest paid.

No ex gratia payments were made in 2004.

(c) If the account debtor receives more than one payment instruction relating to a single assignment of the same receivable by the same assignor, it is discharged by paying in accordance with the last payment instruction received from the assignee before payment

(a) Expedite the receipt of outstanding disbursement reports to keep firmer control over the level of outstanding advances

TO THE SPECIAL VOLUNTARY FUND RECEIVED AS AT 24 OCTOBER 1996

3. If the debtor receives more than one payment instruction relating to a single assignment of the same receivable by the same assignor, the debtor is discharged by paying in accordance with the last payment instruction received from the assignee before payment.

Figure 16 Number of days taken to respond to complaints concerning non receipt delays in receipt of payments, 2001 2004

In practice, Protection of Information Section did not wait for proof of payment. As a consequence, outstanding receivables for issues No. 10 and 11 amounted to 72,035 while payments received amounted to 52,221, as at May 2004.

In practice, the Protection Information Section did not wait for proof of payment. As a consequence, outstanding receivables for issues No. 10 and 11 amounted to 72,035 while payments received amounted to 52,221, as at May 2004.

(b) cause all payments to be made on the basis of supporting vouchers and other documents which ensure that the services or goods have been received and that payments have not previously been made

Several other Governments paid a contribution towards local office costs of other United Nations agencies, but UNFPA did not benefit from these agreements and did not receive any payments.

Further cash advances for ongoing projects are being withheld pending submission of outstanding reports.

As at 28 February 1998, contributions received totalled 2,648.9 million, leaving a balance of outstanding assessments of 170.0 million, and cash balances amounted to 77.3 million.

47. The status of contributions received and outstanding pledges for the Special Voluntary Fund are shown in Annexes IV and V respectively.

An amount of 228,728 towards non earmarked contributions for 1997 had been received after the closure of accounts for the biennium.

Repayments would be due only if funds were actually disbursed to the Organization.

Almost all the revenues collected in 1997 were consumed by debt service payments.

(iii) The balances of unpaid assessed contributions due from Member States are reported irrespective of collectibility

(c) Except where a paid cheque is returned by the bank or a debit advice is received from the bank, a payee's written receipt shall be obtained for all disbursements.

As at 28 February 1998, contributions received totalled 1,093.6 million, leaving a balance of outstanding assessments of 65.7 million, and cash balances amounted to 29.3 million.

The plan was drawn up with reference to the guidelines of the Liquidation Manual, and pre liquidation visits from Headquarters were conducted under the terms of section 1.4 of the manual.

Recovery of payments

Accounts receivable and accounts payable

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.

Fines which are not paid voluntarily or cannot be recovered may in exceptional cases be converted to a prison sentence, despite the Act on Enforcement of Fines (1979 189).

A large proportion of the complaints received by the Fund relate to the non receipt of funds.

Apply strictly the Finance Manual provision that advances should not be made while disbursement reports are outstanding and limit the level of advances to no more than one quarter s estimated expenditure (para. 9 (e)).

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

The agreement would then be implemented on receipt of the first instalment of costs due

Advances to be recovered

The Fund is utilized to replenish the Emergency Fund and meet essential payments for projects, pending receipt of contributions pledged.

(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

In addition, any outstanding advance should be taken into account in deciding the amount of the next advance.

Outstanding advances