Cost of support account

6 Charged against the United Nations apos Support Account

Special account for programme support costs (statement IX) 1 912 582

Special account for programme support costs (schedule 8.1)

Special accounts for programme support costs (statement XVI) 3.5 17.0

(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

Indicative cost of peacekeeping operations compared with the cost of the support account

Statement VI. Special account for programme support costs

Accounts receivable and payable

The corresponding credit was recorded in the UNPF accounts in November 1996 as refund of prior mandate account.

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Statement IX Special account for programme support costs statement of assets and liabilities and fund balance at 31 December 1997 for the special account for programme support costs

Note 16. Special accounts for programme support costs (statement XVI)

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

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Support account as a percentage of the cost of peacekeeping operations

OPPBA Office of Programme Planning, Budgeting and Accounts

Statement XVI records the activity in the programme support cost accounts, with the exception of the support account for peacekeeping operations, which is reported in the United Nations financial statements for peacekeeping operations.

23. The liabilities of UNICEF include contributions received in advance, special accounts, unliquidated obligations, other accounts payable, credit balances in asset accounts and accrued expenses.

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Special account for voluntary contributions to finance unassessed appropriations to the credit of contributing Member Statesd

Maintenance and repairs are charged against the appropriate budgetary accounts.

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.

These accounts are referred to hereafter as special accounts .

The cumulative amounts transferred to the Development Account for each biennium would form the maintenance base for an appropriation under the Development Account in subsequent bienniums.

Statement VIII Special account for programme support costs statement of income and expenditure and changes in fund balance for the biennium ended 31 December 1997 for the special account for programme support costs

71. The full amount allocated was transferred to the support account for peacekeeping operations.

Account SH

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

Within the Fund account, separate accounts shall be maintained for

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XV. Accounts

Bank accounts

Special accounts

Interest bearing accounts

Special account for voluntary contributions to finance unassessed appropriations to the credit of contributing Member States

No provision is made since the budget for the support account has been presented separately to the General Assembly.

Conversion of gratis personnel positions to additional support account posts

The Advisory Committee was informed, upon enquiry, that the provision for the support account, which represents the prorated share of UNTAES in the cost of backstopping at Headquarters, was not revised in accordance with the existing mechanism of providing funding for the support account.

18. Given that individual projects and activities to be funded from the Development Account could extend beyond one biennium, the Secretary General recommends that funds appropriated for the Development Account be treated as a multi year project and that any balance of appropriation for the Account at the end of the biennium be carried forward to the succeeding biennium.

Revaluation of the call and investment accounts

accounts, checks, balances.

(b) Development Account