expected recoveries

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

127. A total amount of 0.4 million has been recovered subsequent to investigations.

(a) The amounts in Statement II under other receivables represent payroll and staff related entitlements and other elements pending settlement or recovery as follows

Recovery of payments

Recovery of fraudulent amounts

Advances to be recovered

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

(a) The amounts in statement II under other receivables represent payroll and staff related entitlements and other elements pending settlement or recovery, as follows, in United States dollars

(3)loans and the account receivables and

(3)loans and account receivables.

(1)loans and accounts receivables

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

Other receivables

Article 17 Loans and accounts receivable refers to the non derivative financial assets for which there is no quoted price in the active market and of which the repo amount is fixed or determinable.

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.

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

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

27. The Board recommends that the Administration establish a system of periodic review of accounts receivable to recover and or adjust the items.

Waiver of the recovery of overpayment

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

12. Information on recovery of payments is included in paragraphs 9 to 16 of document A 52 790 and Corr.1.

Due from UNMIBH

Note 6. Inter fund balances receivable

The Advisory Committee was informed that a total of 796,152.18 had been recovered as at 28 February 1998 and that information on additional recovery would be included in further reports of the Secretary General.

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

Provision is made for accounts receivable for which no reasonable expectation of recovery exists.

Recovery of indebtedness to the Fund

Due from UNTAES

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

(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.

(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

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

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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