Follow up on all outstanding accounts receivable payable

Table V.1 Outstanding contributions receivable (Thousands of United States dollars)

(a) Thirty two receivable items from military personnel for a total amount of 7,676 were still outstanding

(b) Financial contracts governed by netting agreements, except a receivable owed on the termination of all outstanding transactions

The Department of Peacekeeping Operations reminded missions to regularly review accounts receivable and promptly recover all outstanding amounts.

Assessed contributions receivable from Member States have been outstanding for the periods indicated in table V.1 below.

(t) Account debtor means a person liable for payment of a receivable.

The Board reiterates its recommendation that the Administration ensure that missions improve the management of long outstanding accounts receivable and review their systems to ensure the accurate ageing of accounts receivable.

Final review of all accounts receivable payable cases in dispute, such as outstanding telephone bills and Property Survey Board cases

34. Accounts receivable from vendors amounted to more than 500,000, going back in part to the 1980s. No aged listing of accounts was available. Under accounts receivable from staff members, more than 650,000 was outstanding for over 12 months, including outstanding travel advances of more than 200,000. Our review of accounts receivable due from other United Nations agencies found that an amount of approximately 800,000 was outstanding with a part of this amount dating back to the 1980s.

In paragraph 43, the Board indicated that UNODC agreed with the Board's recommendation to define a write off policy of its long outstanding receivables and clear its old outstanding accounts receivable.

Assessed contributions amounting to US 4,284,502 and or representing 25 per cent of the total contributions receivable in the biennium were outstanding.

As a result, instead of the original receivable being reduced, a new account payable was created.

6. Urges those Member States that have outstanding balances on foreign tax accounts receivable to provide the reimbursement due as quickly as possible

3. Urges those member States which have outstanding balances on foreign tax accounts receivable to provide the reimbursement due as quickly as possible

5. Urges once again those Member States which have outstanding balances on foreign tax accounts receivable to provide the reimbursement due to the Fund

During the 2004 2005 biennium, the Tribunal has made great improvements in accounts receivable, specifically with respect to former employees and their outstanding receivables.

The missions responded that they had significantly reduced both the accounts receivable from staff and the time period for which the amounts remained outstanding.

Other accounts receivable (excluding outstanding assessments) and accounts payable amounted to 23.4 million (2003 04 15.5 million) and 95.5 million (2003 04 113.8 million) respectively.

Total outstanding assessments of 538 million for completed missions represent 32 per cent of the total assessed contributions receivable from Member States (see table II.4).

The voluntary contributions receivable balance in Statement II represents contributions outstanding from donors after year end currency revaluation, the details of which are reflected in Schedule 1 for 2004 and Schedule 2 for prior years. The ageing of contributions receivable is as follows

An enterprise shall not classify any of the following non derivative financial assets as a loan or account receivable

The receivable represents contributions outstanding from all donors, the details of which are reflected in schedule 1 for current year and schedule 2 for all prior years.

(b) A right securing payment of the assigned receivable may be transferred notwithstanding any agreement between the assignor and the account debtor or other person granting that right, limiting in any way the assignor's right to assign the receivable or the right securing payment of the assigned receivable

33. A review of accounts receivable indicated significant shortcomings in internal controls. Specifically, accounts receivable balances were not aged, there was a lack of review and follow up of long outstanding receivables, uncollectible accounts were not regularly written off and collection action was inadequate.

22. The receivable represents contributions outstanding from all donors, the details of which are reflected in Schedule 1 for current year and Schedule 2 for all prior years.

(b) Existing receivable means a receivable that arises upon or before conclusion of the contract of assignment and future receivable means a receivable that arises after conclusion of the contract of assignment

Accrued interest receivable

3. Accounts receivable

Other accounts receivable

5. In response to the recommendation, UNICEF has created a reserve for outstanding contributions receivable amounting to 5 million, but this is yet to receive the approval of the Executive Board.

(i) Accounts receivable other

(e) Accounts receivable other

(e) Other accounts receivable

Note 3. Accounts receivable

(ii) Accounts receivable comprise

Accounts receivable and payable

Foreign tax accounts receivable

IV. Voluntary Contributions Receivable

The funds for securities investment and other similar funds as held by an enterprise shall not be classified as a loan or account receivable.

quot (3) Future receivable means a receivable that might arise after the conclusion of the assignment.

Additional contributions and payment of outstanding pledges were required to offset the cumulative deficit in the hospital account.

In addition, any outstanding advance should be taken into account in deciding the amount of the next advance.

(v) Original contract in the context of an assignment means the contract between the assignor and the account debtor from which the assigned receivable arises.

Funds received or pledges recorded as receivable, attributable to future financial periods and, therefore, not credited to the income account of the period reported on.