Actions taken against staff resulting from findings of malpractice discovered by the Board of Auditors

An appropriate follow up meeting is already envisaged to take place later in 1998, in which OIC is expected to take part.

(a) Appropriate disclosure principles will be observed in accordance with the United Nations accounting standards.

85. To develop an appropriate programme implementation plan, the Statistics Division should

77. An appropriate medium term audit plan should be developed expeditiously, as recommended by the Board in a previous report.

(i) The appropriate action taken against personnel responsible for malpractices identified by the Board of Auditors

There must be accurate needs assessments and appropriate accounting and reporting mechanisms.

I would recommend that the Council give due consideration to this plan at the earliest opportunity.

The need for properly qualified auditors, including those having environmental expertise, was stressed.

(i) The appropriate action taken against personnel responsible for malpractices identified by the Board of Auditors

(e) Assessing the adequacy of the control design

V.83 The Advisory Committee refers the estimates under section 22 to the General Assembly for appropriate action.

Liabilities are accrued in the PSD accounts following recognized accounting standards, and appropriate cut off procedures are followed consistently.

The estimate is based on local salary scales currently applicable in the mission area.

(b) Increase in Member States' national capacity to formulate, execute and evaluate appropriate schemes for alternative income generating opportunities

The Committee is expected to discuss implementation issues in due course.

10.2 (a) The Director General shall establish such accounts and maintain such accounting records as are necessary, giving due consideration to the United Nations accounting standards.

10.2(a) The Director General shall establish such accounts and maintain such accounting records as are necessary, giving due consideration to the United Nations accounting standards.

NGOs acting as executing agencies must have proper accounting procedures and be able to make accounts available for audit.

All the accounting records have been made available for the purposes of your audit, and all the transactions by the organization which properly occurred in the financial period have been properly reflected and recorded in the accounting records.

Apart from the estimated uncollectable amounts, recorded under the provision for doubtful accounts receivables, we expect all significant accounts receivable at 31 December 2004 to be collected.

(v) Whether proper books of accounts have been kept where in the presentation of statements there are deviations of a material nature from the generally accepted accounting principles applied on a consistent basis, these should be disclosed

(v) Whether proper books of accounts have been kept where in the presentation of statements there are deviations of a material nature from the generally accepted accounting principles applied on a consistent basis, these should be disclosed

Ensuring that national statistical offices and other national organizations for official statistics are duly involved and advocating that the Fundamental Principles of Official Statistics be applied when data are collected in countries

A proper financial audit is needed to ensure transparency.

The audit indicated that the financial statement of the Voluntary Trust Fund had been properly prepared in accordance with relevant accounting policies and the applicable Swiss legislation.

These plans are approved by the appropriate Deputy Executive Director.

In general, project designs were found to be sound, logical, coherent and containing quot appropriate quot strategies.

The Commission may therefore wish to take note of the draft medium term plan and to provide any comments thereon which it may deem appropriate.

In paragraph 126, the Board recommended that UNCC and the Office of Internal Oversight Services conduct a joint risk assessment so that a proper audit plan could be developed.

Notes the importance of adequate audit coverage of headquarters functions

These standards require that the Board plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free of material misstatement.

Those represent the framework for national action and must be adequately supported by the international community.

We each certify that, to the best of our knowledge, information and belief, all material transactions have been properly charged in the accounting records and are properly reflected in the appended financial statements.

Accordingly, UNHCR follows the accrual basis of accounting for revenue and for expenditure, which provides for proper matching of revenues and costs.

One of my senior colleagues told me, when I was a youngster in this profession, rather proudly, that statisticians were people who liked figures but didn't have the personality skills to become accountants.

In the view of the Advisory Committee, some of the performance measures presented are purely statistical and do not adequately support the attainment of indicators of achievement.

Governments should ensure that statistics be given due priority.

Liaison with UNDP is being established through appropriate channels.

Erroneous interpretation and misuse of statistics are to be immediately and appropriately addressed.

We therefore need an appropriate plan for our debt.

The State has granted these associations the right to audit and to examine the commercial position of the cooperatives to ensure that they have conducted their affairs properly.

77. Views were expressed that due account should be taken of the Committee s comments in the drafting of the future programmes of the medium term plan of ECA.

Although the Commission required national Governments to certify that they had no reason to believe claims were incorrect, the Commission did not request or require any independent audit assurance, for example, by the country s national audit institution, that the claim had been properly vetted and that adequate controls were in place.

They underscored the importance of providing adequate training to equip staff to interpret audit findings and devise follow up plans.