Annual financial statements are prepared by UNIDO and audited by its Internal Oversight Group.

The preparation of the annual financial statements is the responsibility of the Registrar of the Tribunal.

(c) Preparing and submitting financial statements to United Nations Headquarters for inclusion in the annual financial reports of the Secretary General

Our responsibility is to express an opinion on the annual financial statements, together with the bookkeeping system.

(a) Information materials recent economic developments in the ECE region (semi annual)

(a) Recurrent publications four issues of the Social Development Newsletter (semi annual)

Recurrent publications Update, quarterly technical publication ATAS Bulletin, semi annual sales publication.

(d) Copies of annual or other reports of the organization, with financial statements and a list of financial sources and contributions, including governmental contributions

An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the annual financial statements.

Financial reports and audited financial statements

Financial report and audited financial statements

Financial reports and audited financial statements,

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

Our responsibility is to express an opinion on these annual financial statements and the following aspects of the operational procedures

Final consolidated financial statements

CBD CBD Financial Statements.

Financial statements 7 22

Part I. Financial statements

FINANCIAL REPORTS AND AUDITED FINANCIAL STATEMENTS, AND REPORTS

Financial reports and audited financial statements, and reports

The Peacekeeping Accounts Section of the Accounts Division is responsible for all financial transactions, including the issuance of annual financial statements, for all ongoing and closed peacekeeping operations.

Notes to the financial statements

NOTES TO THE FINANCIAL STATEMENTS

Notes to the financial statements

NOTES TO THE FINANCIAL STATEMENTS

Notes to the financial statements

IV. CERTIFICATION OF FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS

These mechanisms include semi annual reviews of all projects, as well as quarterly reviews and annual monitoring missions for all technical cooperation projects.

UNFPA annual financial review, 2004

We conducted our audit of the annual financial statements in accordance with section 317 of the German Commercial Code and the German generally accepted standards for the audit of the financial statements promulgated by the Institut der Wirtschaftsprüfer (IDW).

FINANCIAL REPORT AND AUDITED FINANCIAL STATEMENTS FOR THE BIENNIUM

(iv) Copies of its annual reports with financial statements, and a list of members of the governing body and their country of nationality

(iv) Copies of its annual reports with financial statements and a list of members of the governing body and their country of nationality

In 1983, the frequency was changed from annual to semi annual, with an increase in the trigger point from 3 to 5 per cent.

Under the old system, the preparation of individual general trust fund statements was a semi automated process.

AUDITED FINANCIAL STATEMENTS FOR THE CONVENTION'S

Notes to the financial statements . 157

Notes to the financial statements . 56

Schedules to the financial statements . 62

Notes to the financial statements . 144

IV. CERTIFICATION OF THE FINANCIAL STATEMENTS