The ratification process is expected to be completed in 2006.

The ratification is foreseen to take place before the end of June.

It is expected that the Government will approve the strategy by the end of the year.

Trials are expected to begin in 2006.

The revised budget proposals are presented for consideration and approval by the Commission.

Norway planned to ratify it during the first half of 2005.

(ii) Annual audit plan, budget and staffing

Audit of budgetary control

The budgetary provision for the 2005 2006 audit totals 32,800 for the financial period ( 16,400 provided for in 2005 and 16,400 provided for in 2006).

The Panel found that there were no matches between the client lists and the claimants in this instalment who provided pre invasion accounts purportedly prepared by these auditors.

After applying the estimated biennial income of 71.2 million to the gross appropriations, the total 2006 2007 net appropriation is projected at 657.8 million.

A review is expected in 2005.

The distribution of the support budget has continuously favoured field offices, increasing from 51.6 per cent to 52.3 per cent, while the headquarters share decreases from 48.4 per cent to 47.7 per cent (table 4).

The planned workplan of the Office reflected the following audits

For IDC Develop and review an overall hardware procurement plan and review first order of equipment

Develop and review an overall hardware procurement plan and review first order of equipment

The Court has begun its first judicial proceedings at the pre trial level.

According to the new Law apos s provisions, it may be expected that the first concessions will be issued by the end of the year.

For example, projected hospitality expenditures either reflect savings or remain within the level of appropriations in all budget sections.

The ratification process is under way and it is expected that the National Assembly will ratify the amended Convention in the first half of 2006.

Disclosures should cover the selection and approval process for the external auditor, any prescriptive requirements for audit partner rotation, the duration of the current auditor (e.g. whether the same auditor has been engaged for more than five years and whether there is a rotation of audit partners), who governs the relationship with the auditor, whether auditors do any non audit work and what percentage of the total fees paid to the auditor involves non audit work.

The Council noted that a reasonably sized pool of duly trained auditors could be established by mid 2006, based on nominations by Member States of qualified auditors for training under the Scheme and taking into account the proposed technical cooperation global programme.

Administrative audit costs chargeable to the United Nations regular budget are estimated at 102,400 those relating to the administrative audit of the Fund are budgeted at 204,800 and those to cover the audit of investment operations are also estimated at 204,800 and budgeted under the investment costs of the Fund.

The Board therefore recommends that UNICEF seek retrospective approval for the four projects added without the Executive Board s authorization.

For 2004, the UNFPA Audit Services Branch sent the request for audit plans earlier in order to give country offices advance notice and time to prepare their audit plans, which were due by 31 October 2004.

A proposal for the funding of the Plan was submitted to the European Union for approval.

It is expected that this plan will be completed in early 2005 and submitted to the Prime Minister for consideration.

Provision is made for the estimated cost of external audit for the budgeted period.

Budget making and the process of budget approval, including determination of which institutions will have power to approve the budget.

It is expected that a focal point will be established to approve and monitor the arrangements in the future.

(a) To review the budget of the Office of Internal Oversight Services (OIOS) and make recommendations to the General Assembly for approval of its budget

A strong internal audit unit could reduce the audit work required of the Supreme Audit Institution and prevent needless duplication of work.

At the time of the present audit, it was expected to be issued at the end of 2004.

Budgetary control and education programme management will be considered in the 1999 plan.

The trial, however, was expected to begin at the end of January 1997.

Newly established programme and budget review committees review and approve at the regional level, within the overall resource envelope, the country programme management plan, including the country support budget, submitted by the country team, and submit them to headquarters for consolidation purposes only.

We expect the Parliament of Ukraine to ratify the Protocol later this year.

The starting point against which changes are calculated would, under the programme budget, be the revised appropriations as at December 2004.

It is expected that the regional commissions will elaborate concrete plans for conducting the review and appraisal exercises.

Administration Prepare outlines, budgets and performance reports for the Fund of UNDCP and for review by ACABQ and approval by the Commission

(ix) Review of extrabudgetary cost plans and trust fund proposals

the original budget appropriations

(a) A comprehensive review of the programme budget and support budget is made before the country programme recommendation is submitted to the Executive Board for approval

Currently, three trials of six or more accused are in the pre trial stage, with one of those cases anticipated to commence early next year.

COP 3 will also be required to consider and approve the programme budget for the biennium 2000 2001.