(a) Bank accounts administered

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13. In order to address this issue, a thorough review of how receivables and payables are processed in IMIS was undertaken, on the basis of which a proposal for additional general ledger codes and corresponding posting rules in IMIS was made to ensure better management of receivables and payables.

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Accounts receivable and payable

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20. When release 3 of IMIS became operational on 1 April 1996, a conversion control account was introduced through which all data from the former general accounting system were posted to IMIS.

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Utilization of the Development Account

(d) Develop guidelines on how to establish and operate a common services account

Transfer of funds back to the accounts of States that provided the original funds to the escrow account has been initiated.

This is done in accordance with procedures regarding the administration of programme support accounts, described in an administrative instruction on programme support accounts (ST AI 286, annex).

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In preparation for the implementation of IMIS, offices away from Headquarters have been provided with the IMIS chart of accounts to be used in the conversion of their accounts.

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Figure 1 Technical cooperation funding (USD'000)

OPPBA Office of Programme Planning, Budgeting and Accounts

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Administration and management delete posts from the support account

It's the savings accounts versus the debit accounts with no deposits.

In accordance with Security Council resolution 986 (1995), an escrow account has been established into which the proceeds from sales of Iraqi oil are deposited.

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Each of the spouses may, without the consent of the other and in his or her own name, open a current account, a deposit account, a savings account, a securities account, or an account of any other kind.

(b) The Administration should modify Release 3 of IMIS to avoid the necessity of introducing substantial adjustments of accounts receivable and accounts payable outside IMIS, to provide detailed information about debtor creditor identity in respect of each item of accounts receivable and accounts payable and enable the Organization to actively pursue recovery, especially in long outstanding accounts

These accounts are referred to hereafter as special accounts .

It addresses the issues of sustainability of the Development Account, the modalities of its implementation and the specific purposes and associated performance criteria for the use of the Account.

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Figure 2 Month end cash and investment balances (USD'000)

(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

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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.

3. Imprest and petty cash accounts

accounts, checks, balances.

What you mean is, you've been handling George's books.

Annex II Areas for possible utilization of the Development Account

Provides information on special accounts for the Regular Programme of Technical Cooperation and Buildings Management Services arising from General Conference decision GC.9 Dec.14.

Account No. CO.590.160.1 in United States dollars, or CO.590.160.0 in Swiss francs