(iii) Consolidated financial report audited biennial accounts (2002 2003) report of the Inspector General update on the WFP management plan (WFP EB.A 2004 6(A,B,C,E) 2)

Audited accounts and audit reports of the DP 1993 48 Add.1

A summary of the audited accounts and balance sheet shall thereafter be published.

A summary of the audited accounts and balance sheet shall thereafter be published.

A summary of the audited accounts and balance sheet shall thereafter be published.

Upon review of the claims in this instalment for which audited financial statements were provided, the Panel became concerned about the authenticity of the allegedly contemporaneous audited accounts.

In particular, it was the need for audited accounts that sealed the fate of managerial cost accounting.

In May 2004, the accounts of the College for 2002 2003 were audited by the Board of Auditors.

The fact that the accounts have not been audited should not prevent the submission of the financial reports.

At least three implementing partners included in the Board's sample submitted consolidated, audited annual financial statements, without project specific audits.

Establishing clear and comprehensible municipal accounts, independently audited with results published, would help municipalities to gain access to capital.

For example, in UNCC claim No. 3012105, the claimant did not include audited accounts in his original claim submission.

In addition, the Board received and considered the audited accounts of the Institute and the Auditor apos s report.

Audited accounts In deciding what is best evidence, the Panel may be asked to decide between conflicting pieces of evidence.

Fourth, in some instances the information contained in the audited accounts was inconsistent with other evidence proffered by the claimants.

The Panel recognizes that audited accounts are generally considered reliable evidence of the value of business assets on the date of audit.

(b) JIU formula costs are apportioned on the basis of expenditures of the participating organizations reported in the audited accounts, excluding the following

Total Audited

The accounts of another active mission were audited at United Nations Headquarters because of the security situation prevailing at the time of the audit.

Underutilized balances The Committee recalls that the net appropriations in respect of 1990 1991, shown in the audited accounts for that biennium, were exceeded by 11,971,200.

4. Audited financial statement

In response to a business notification issued by the secretariat, the claimant stated that he did not have audited financial statements prior to Iraq's invasion and occupation of Kuwait because his business was unincorporated and audited accounts were not required by law in Kuwait.

Therefore, for the Organization's consolidated financial statements purposes, these accounts are converted to euros using the methodology stated in note 1(g) below.

For example, in the claim of Al Ghoson Contracting Company, the Panel became aware of irregularities in the audited accounts provided by the claimant to support its claim.

In either case, a compensating adjustment is made in the first assessment issued after the accounts of the financial period have been closed, audited and reviewed by the General Assembly.

The accounts kept by the special financial year or mandate periods mentioned above are formally reported and audited on a biennial basis in accordance with financial regulations 11.1 and 11.4.

In fact, one State has reported freezing bank accounts of individuals not on the Consolidated List, but who held assets on behalf of listed persons.

AUDITED FINANCIAL STATEMENTS FOR THE CONVENTION'S

Financial reports and audited financial statements

Financial report and audited financial statements

Financial reports and audited financial statements,

Audited expenditure statements from executing agencies

In the light of this statement from the auditor of the accounts provided by the individual claimant, the Panel has placed no reliance on those audited financial statements and has instead valued the corporate losses with reference to the audited financial statements provided by the family of the Kuwaiti shareholder.

Approximately one quarter of the claimants in this instalment provided audited financial statements for some or all of the period between 1987 and 1993 in support of their claims for business losses, although under Kuwaiti law there was no legal requirement for individuals owning an unincorporated establishment to maintain audited accounts.

Accounts receivable and accounts payable

AUDITED FINANCIAL STATEMENTS FOR THE CONVENTION'S TRUST

Summary of audited activities and audit reports

Consolidated List

Consolidated budget

Consolidated List

Consolidated list

Consolidated list

Consolidated List

Consolidated text

Consolidated List