Financial responsibility

The financial statements are the responsibility of the Executive Director.

Disclosure was made, in the accounts, of all matters necessary for the financial statements to present fairly the results of the transactions in the period.

Requiring personal financial liability of staff

Individual disciplinary, financial and criminal accountability

Financial management (transparency and accountability)

These financial statements are the responsibility of the High Commissioner. Our responsibility is to express an opinion on these financial statements based on our audit.

Our responsibility is to express an opinion on these financial statements based on our audit.

quot 11. Further requests the Secretary General to exercise utmost discipline in financial management to ensure compliance with the Financial Regulations and Rules of the United Nations, including rule 114.1 on personal responsibility and financial liability quot , by the following text

These financial statements are the responsibility of the High Commissioner. Our responsibility is to express an opinion on these financial statements based on our audit.

The Office was in the process of completing its final report, which was expected to be submitted to the General Assembly at its resumed sixtieth session.

Any official who takes any action contrary to these financial rules, or to the administrative instructions issued in connection therewith, may be held personally responsible and financially liable for the consequences of such action.

Facilities and services for delegations

Emphasizes the UNICEF mandate and its budgetary, financial reporting and evaluation responsibilities, including with respect to joint programmes

Property insurance business which includes insurance against loss or damage to property, liability insurance and credit insurance or

The Controller is responsible for improving the monitoring of expenditures against allotments.

The board's responsibilities regarding financial communications should be disclosed.

STATEMENT OF THE HIGH COMMISSIONER'S RESPONSIBILITIES

The Controller is responsible for implementing this recommendation by the end of 1999.

Note 23. Liabilities for end of service and post retirement benefits

10. Also requests the Secretary General to ensure that every official of the United Nations is responsible to the Secretary General for the regularity of the actions taken by him or her in the course of his or her official duties and that any official who takes any action contrary to the Financial Rules, or to the administrative instructions issued in connection therewith, may be held personally responsible and financially liable for the consequences of such action

(submitted by the High Commissioner)

The responsibility for implementing this recommendation belongs to the Controller and the Assistant Secretary General for Central Support Services.

Israel failed to recognize its moral, legal and financial responsibility in spite of an international consensus and the relevant General Assembly resolutions.

Delegation of finance responsibilities

Member States were therefore duty bound to honour the financial obligations so contracted.

quot 11. Further requests the Secretary General to ensure that every official of the United Nations is responsible to the Secretary General for the regularity of the actions taken by him or her in the course of his or her official duties and that any official who takes any action contrary to the Financial Rules, or to the administrative instructions issued in connection therewith, may be held personally responsible and financially liable for the consequences of such action quot .

11. Further requests the Secretary General to ensure that every official of the United Nations is responsible to the Secretary General for the regularity of the actions taken by him or her in the course of his or her official duties and that any official who takes any action contrary to the Financial Rules, or to the administrative instructions issued in connection therewith, may be held personally responsible and financially liable for the consequences of such action

(h) Rule 112.3, Financial responsibility, is amended to clarify that staff members are to be held responsible for financial loss resulting from their gross negligence and to ensure consistency with the wording of the other amendments necessary to establish the existence and the extent of the financial responsibility of staff members for financial loss suffered by the Organization.

In many cases, this may trigger a recommendation to determine the responsibility for the loss (Financial Regulation 6.4) or to establish financial responsibility for gross negligence (Staff Rule 112.3).

A description of the board's duties in overseeing the process of producing the financial statements should be provided.

The Executive Director shall be responsible for, and report to the Council on the Administration of the financial accounts.

The overbudgeting of air transportation requirements demonstrated a lack of financial responsibility.

Statement of the High Commissioner apos s Responsibilities and Approval of the Financial Statements 4

Almost all corporate governance codes describe the basic responsibility of the board for reviewing financial statements, approving them, and then submitting them to shareholders.

The Chief Finance Officer will be responsible for exercising authority delegated by the Controller for approving mission payments, maintaining mission accounts and exercising overall supervision of the work of the Finance Section staff.

Emphasizes the respective mandates of UNDP and UNFPA and their budgetary, financial reporting and evaluation responsibilities, including with respect to joint programmes

quot 21. Also requests the Secretary General to ensure that every official of the United Nations is responsible to the Secretary General for the regularity of the actions taken by him or her in the course of his or her official duties and that any official who takes any action contrary to the Financial Rules, or to the administrative instructions issued in connection therewith, may be held personally responsible and financially liable for the consequences of such action quot ,

21. Also requests the Secretary General to ensure that every official of the United Nations is responsible to the Secretary General for the regularity of the actions taken by him or her in the course of his or her official duties and that any official who takes any action contrary to the Financial Rules, or to the administrative instructions issued in connection therewith, may be held personally responsible and financially liable for the consequences of such action

Furthermore, agencies should remain fully accountable to their governing bodies and not blur the lines of responsibility for budgeting, funding and financial reporting.

These financial statements are the responsibility of the Director General of the United Nations Office at Nairobi.

To direct the Treasurer to extend the fixed exchange rate mechanism for a further trial period of three years

Noting that the latest report by the Treasurer on the status of the Fund as at 31 May 2005 shows that there has been an overall gain due to the fixed exchange rate mechanism of US 4,644,136,

(b) Staff rule 312.2, Financial responsibility, is amended to clarify that staff members are to be held responsible for financial loss resulting from their gross negligence and to ensure consistency with the wording of the other amendments necessary to establish the existence and the extent of the financial responsibility of staff members for financial loss suffered by the Organization.

He does not answer for these liabilities as far as his special property and as far as his portion in the joint property are concerned.