(iv) Inter fund payables and borrowings

Increase (decrease) in payables 1 407.3 445.1

Repatriation grant accruals (see note 1 (c)) 95 206

Miscellaneous field office payables 10 298 131 11 919 099

In paragraph 285 of its report, the Board recommended that UNDP (a) formally document and approve policies and procedures for the valuation of foreign exchange, bonds and interest accruals and (b) include interest accruals in the monthly management reports.

Management information on interest accruals is available via a query report of Atlas general ledger data.

On the liability side, unliquidated obligations and other payables represent expenditures that have been incurred but not yet disbursed.

(c) Items in respect of receivables and payables ( 1.5 million and 1.2 million respectively as at 30 June 2005) remained outstanding while processes for recovery and reimbursement were ongoing.

Comment by the Administration. UNICEF will ensure that payables and receivables are disclosed in the financial statements for the 2004 2005 biennium, in accordance with United Nations system accounting standards.

These amounts are currently included in accounts payable disclosed in statement II and are classified under the heading of miscellaneous field office payables in note 16 (b) to the financial statements.

Uncommitted resources available are the afore mentioned resources less any commitments made for budgetary purposes that do not constitute expenses or accruals for accounting purposes such as earmarked workshops.

With respect to the funding of after service health insurance, a report which is being finalized will contain proposals that will provide for the commencement of accruals and for initiating the process to fund such liabilities.

In paragraph 23 of its report, the Board recommended that, in the future, UNICEF ensure that the value of payables and receivables is disclosed in full, in compliance with the United Nations system accounting standards.

And cinnamon, and odours, and ointments, and frankincense, and wine, and oil, and fine flour, and wheat, and beasts, and sheep, and horses, and chariots, and slaves, and souls of men.

One and two and three and four and five and six and seven and eight and nine and ten.

and Elioenai, and Jaakobah, and Jeshohaiah, and Asaiah, and Adiel, and Jesimiel, and Benaiah,

And Elioenai, and Jaakobah, and Jeshohaiah, and Asaiah, and Adiel, and Jesimiel, and Benaiah,

Ataroth, and Dibon, and Jazer, and Nimrah, and Heshbon, and Elealeh, and Sebam, and Nebo, and Beon,

Ataroth, and Dibon, and Jazer, and Nimrah, and Heshbon, and Elealeh, and Shebam, and Nebo, and Beon,

And Chesed, and Hazo, and Pildash, and Jidlaph, and Bethuel.

Brought beds, and basons, and earthen vessels, and wheat, and barley, and flour, and parched corn, and beans, and lentiles, and parched pulse,

And Zechariah, and Aziel, and Shemiramoth, and Jehiel, and Unni, and Eliab, and Maaseiah, and Benaiah, with psalteries on Alamoth

you falling cop copyrighted program and pride and edited into the program not primed moan and all non and gone and and and and them and and and and and weighed one hundred and my mom there on the mainland

The sons of Shem Elam, and Asshur, and Arpachshad, and Lud, and Aram, and Uz, and Hul, and Gether, and Meshech.

The sons of Shem Elam, and Asshur, and Arphaxad, and Lud, and Aram, and Uz, and Hul, and Gether, and Meshech.

Bezer, and Hod, and Shamma, and Shilshah, and Ithran, and Beera.

Bezer, and Hod, and Shamma and Shilshah, and Ithran, and Beera.

And the sons of Seir Lotan, and Shobal, and Zibeon, and Anah, and Dishon, and Ezer, and Dishan.

And Maaseiah, and Shemaiah, and Eleazar, and Uzzi, and Jehohanan, and Malchijah, and Elam, and Ezer. And the singers sang loud, with Jezrahiah their overseer.

and Ibhar, and Elishua, and Nepheg, and Japhia,

and Zebadiah, and Meshullam, and Hizki, and Heber,

and Gedor, and Ahio, and Zechariah, and Mikloth.

And Zebadiah, and Meshullam, and Hezeki, and Heber,

And Gedor, and Ahio, and Zechariah, and Mikloth.

And Parmashta, and Arisai, and Aridai, and Vajezatha,

And hedgehogs and lizards. And horses and cows.

And that, and that, and that and that.

And Patch, and Rolly, and Penny, and Freckles.

and his firstborn son Abdon, and Zur, and Kish, and Baal, and Ner, and Nadab,

And she bare him Zimran, and Jokshan, and Medan, and Midian, and Ishbak, and Shuah.

and Zechariah, and Aziel, and Shemiramoth, and Jehiel, and Unni, and Eliab, and Maaseiah, and Benaiah, with stringed instruments set to Alamoth

And Andrew, and Philip, and Bartholomew, and Matthew, and Thomas, and James the son of Alphaeus, and Thaddaeus, and Simon the Canaanite,

and with them the Levites, even Shemaiah, and Nethaniah, and Zebadiah, and Asahel, and Shemiramoth, and Jehonathan, and Adonijah, and Tobijah, and Tobadonijah, the Levites and with them Elishama and Jehoram, the priests.

And with them he sent Levites, even Shemaiah, and Nethaniah, and Zebadiah, and Asahel, and Shemiramoth, and Jehonathan, and Adonijah, and Tobijah, and Tob adonijah, Levites and with them Elishama and Jehoram, priests.

and with them their brothers of the second degree, Zechariah, Ben, and Jaaziel, and Shemiramoth, and Jehiel, and Unni, Eliab, and Benaiah, and Maaseiah, and Mattithiah, and Eliphelehu, and Mikneiah, and Obed Edom, and Jeiel, the doorkeepers.