(1) studying out enterprise internal financial management rules, financial strategies, financial plans, preparing financial budgets

(1) examining and approving the internal financial management system, financial strategy, financial plan and financial budget of the enterprise

UNEP serves as the Treasurer of the Fund.

DM OPPBA Office of Programme Planning, Budget and Accounts

This ratio also compares unfavourably with the financial plan forecast of 45 per cent.

Additionally, UNEP serves as the Treasurer of the Fund.

This will involve the preparation of a methodology for an integrated planning system with elements of programme planning, human resources planning, organizational and financial planning and the building of an operational planning model.

Previous positions include principal economist (tax policy), Ministry of Finance and National Planning and senior revenue analyst, Ministry of Finance and National Planning.

15.42 The implementation of the programme of work will be supported through a number of services, including human resources planning, financial management and programme planning and coordination.

Courses covered such topics as marketing, business communication, financial management, tax planning, feasibility studies, bidding and tendering, and construction planning.

Total contributions in 2004 were also 17 per cent higher than forecast in the financial plan.

Emergency contributions decreased by 12 per cent compared to 2003 and 3 per cent compared to the financial plan.

First, as it is a financial planning tool, details are provided on the financial scenario for the outline period.

1. The Board of Auditors has audited the financial statements of the Fund of the United Nations Environment Programme (UNEP) for the period from 1 January 1996 to 31 December 1997, in accordance with General Assembly resolution 74 (I) of 7 December 1946 and article XIV of the Financial Rules of UNEP.

13. The Office of Programme Planning, Budget and Accounts consists of the Office of the Controller and three divisions the Accounts Division, the Peacekeeping Financing Division and the Programme Planning and Budget Division.

REVISED DRAFT FINANCIAL RULES OF THE FUND OF THE UNITED NATIONS INTERNATIONAL DRUG CONTROL PROGRAMME

28G.15 The Budget and Financial Management Service is responsible for providing financial services to UNEP, UN Habitat and the United Nations Office at Nairobi.

Financial plan for 2005 2009

Annexes I. Revised draft financial rules of the Fund of the United Nations International Drug Control Programme 26

COMPARISON OF THE REVISED DRAFT FINANCIAL RULES OF THE FUND OF THE UNITED NATIONS INTERNATIONAL DRUG

B. Administrative and financial arrangements for the Fund of the United Nations International Drug Control Programme 35 9

B. Administrative and financial arrangements for the Fund of the United Nations International Drug Control Programme

(a) The accounts are maintained in accordance with the Financial Regulations of the United Nations as adopted by the General Assembly, the rules formulated by the Secretary General as required under the regulations, including the Financial Rules of the Fund of the United Nations Environment Programme, specific decisions of the Governing Council of UNEP and administrative issuances, and in conformity with generally accepted accounting principles.

This submission is made in conformity with the United Nations Office for Project Services Financial Regulations and Financial Rules of the United Nations Development Programme (UNDP), which are applicable to the Office mutatis mutandis.

In accordance with financial regulation 11.4, I have the honour to submit the financial statements of the Fund of the United Nations International Drug Control Programme for the biennium 1996 1997 ended 31 December 1997.

The Fund is administered by the Executive Director of the United Nations Environment Programme (UNEP), with the approval of the Governing Council of UNEP, pursuant to the Financial Regulations and Rules of the United Nations.

(b) The Office of Programme Planning, Budget and Accounts reviewed and made a number of changes in budget presentation.

For practical and financial reasons, workshops will be planned to take place simultaneously with planned GoE meetings.

The budget support has primarily served to strengthen the capacity of staff in the Ministry of Planning and Finance, line ministries and districts, particularly in the areas of planning and financial management.

Chief Budget Analyst and Head of Tax Policy Revenue Unit, Ministry of Finance and National Planning.

It heard the following statement by the representative of the Office of Programme Planning, Budget and Accounts

This financial plan sets planned regular resources expenditure at a level that guarantees compliance with this target.

(iv) Financial regulations and rules

In accordance with article XII of the Financial Regulations, we have also issued a long form report on our audit of the financial statements of the United Nations Environment Programme.

The financial management and oversight capacity of UNEP will be enhanced on the basis of the expected recommendations of the management review of UNEP.

The Tribunal has consulted the Accounts Division of the Office of Programme Planning, Budget and Accounts, and the financial statements have been amended accordingly.

Most of the financial return on investment has been realized in the areas of meetings planning, publishing and text processing.

Sir, Pursuant to regulation 11.4 of the Financial Regulations of the United Nations and rule 213.3 of the Financial Rules of the United Nations Environment Programme, I have the honour to transmit the financial report and accounts of the United Nations Environment Programme, including associated trust funds and other related accounts, for the biennium ended 31 December 1997, which I hereby approve.

28B.11 The Assistant Secretary General, Controller, is responsible for all the activities of the Office of Programme Planning, Budget and Accounts and supervises five organizational entities, namely, the Programme Planning and Budget Division, the Peacekeeping Financing Division, the Accounts Division, the Treasury and the Contributions Service.

Source Ministry of Finance and National Planning.

Director, Programme Planning, Finance and Evaluation Division

II. Comparison of the revised draft financial rules of the Fund of the United Nations

102. The Systems and Data Analysis Unit is responsible for the preparation of data analyses for resource planning and financial management.

I certify that the appended financial statements of the United Nations Environment Programme, numbered I to VIII, are correct.

updating key operating procedures and financial circulars, as well as updating of financial rules of PSD.