13. Unusual items or prior period items should be disclosed if they have a material effect on the financial statements.

These expenditure items include commitments approved by the Controller for future financial periods in accordance with financial rule 106.7.

The value of the food items totalled 1,530, which was recovered, resulting in no financial loss.

Financial reports now include information on contributions received and their impact on the affected budget items

Changes in the presentation of individual items are disclosed in Note 2 to the financial statements.

(v) Deferred charges normally comprise expenditure items that are not properly chargeable to the current financial period.

items used items destroyed items under UNSCOM IAEA control

UNHCR would consider including in the financial statements those items that the United Nations community would deem relevant.

items supplied items locally manufactured

equipment items items of units

Comment by the Administration. UNRWA will ensure adequate disclosure of items in its next published financial report, as appropriate.

UNHCR has already, as noted by the auditors, disclosed some items recommended by the auditors in its financial reporting.

13. Deferred charges comprise expenditure items which are not properly chargeable in the current financial period and which will be charged as expenditure in a subsequent financial period.

(i) Deferred charges comprise expenditure items which are not properly chargeable in the current financial period and which will be charged as expenditure in the subsequent financial period

(i) Deferred charges comprise expenditure items which are not properly chargeable in the current financial period and which will be charged as expenditure in the subsequent financial period

(i) Deferred charges comprise expenditure items which are not properly chargeable in the current financial period and which will be charged as expenditure in a subsequent financial period.

(i) Deferred charges comprise expenditure items which are not properly chargeable in the current financial period and which will be charged as expenditure in the subsequent financial period.

Checked items are preferred over unchecked items.

Items

Items

Items

Blockable items

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Agenda Items

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of Items

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Voluntary contributions to be included in all financial submissions impact of the contributions on related budget items to be identified in the text.

Voluntary contributions will be included in all financial submissions impact of the contributions on related budget items will be identified in the text

Items 44, 45, 49, 52, 91, Agenda items 2, 3, 4,

The remaining items are being validated progressively by BOA as a lead in to their audit of UNDP financial statements for the current biennium.

Those items include