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External sources (not reviewed)

[...] from the support account in 2009/10 for the [...] [...]

(iv) the dividend (or that part of the dividend in respect of which a right of election has been accorded) shall not be payable in cash on shares in respect whereof the share election has been duly exercised (“the elected shares”) and in lieu thereof shares of the relevant class shall be allotted credited as fully paid up to the holders of the elected shares on the basis of allotment determined as aforesaid and for such purpose the Board shall capitalise and apply out of any part of the undivided profits of the Company (including profits carried and standing to the credit of any reserves or other special account, share premium account, capital redemption reserve other than the Subscription Rights Reserve) as the Board may determine, such sum as may be required to pay up in full the appropriate number of shares of the relevant class for allotment and distribution to and amongst the holders of the elected shares on such basis.

Financial obligations are accounted for and charged to the UIS budget by the administrative officers (AOs) of UNESCO’s regional bureaux.

[...] proposed for the engagement of 9 consultants for 12 months, including $177,300 for travel, to support the process of preparing data in the context of determining the IPSAS-compliant opening balances for property, plant and equipment and inventories.

As described in the Financial Regulations of the various Special Accounts, the Director-General has delegated to each Director full authority to accept (and negotiate) income on behalf of their institute, to incur obligations and make expenditures, to transfer funds from and within appropriation lines and to make allotments, to establish reserve funds, trust funds and reserve and subsidiary accounts.

[...] [...] for 2010-2011 arising from donations and special contributions received; proposed transfers from Part IV of the budget to cover increases in staff costs and in goods and services as well as other urgent funding requirements; and proposed transfers from the reserve for reclassifications/merit-based [...] [...]

[...] [...] of any reserves or other special account, share premium account, capital redemption [...] [...]

[...] [...] applying a programme support cost rate (PSC rate) of 13% for standard extrabudgetary projects (10% for Special Accounts, 8% for equipment and, more recently, 7% for Multi-Donor Trust Funds (MDTFs), United Nations Joint Programmes and the Delivering [...] [...]

[...] [...] to the support account budget of the budgetary resources related to 5 continuing posts (see para. 117 below) and additional non-post resources ($401,200), owing to increases in the requirements for general temporary assistance and other supplies, services and equipment.

[...] [...] Reserve Fund, the Common Account Unit, and the use of the [...]

Unreconciled items in the imprest accounts could indicate that the closure of the imprest accounts may not have been thoroughly completed.

[...] [...] Base to the support account budget, without affecting [...] [...]

The Board observed that no provision had been made for any of the end-of-service and post-retirement benefits totalling $48.09 million for the International Tribunal for the Former Yugoslavia and $65.1 million for the International Criminal Tribunal for Rwanda respectively, which included after-service health insurance, unused annual leave, repatriation benefits and pensions of judges (A/63/5/Add.11, chap.

[...] migration of imprest accounts to Atlas accounts.

[...] [...] remuneration; and improve standards of valuation and provisioning.

If the funds transfer, payment or remittance involves inter-bank settlement through the Clearing House Automated Transfer System (CHATS) and has a transfer date that falls on Saturday; it will be processed on the next clearing day.

(s) A provision to meet contingent liabilities for compensation payments under appendix D to the Staff Rules of the United Nations for the personnel financed from trust funds and the Environment Fund has been made and is calculated on the basis of 1 per cent of the net base pay.

Paragraph 2(e) of the Appropriation Resolution further states that “in instances where transfers between appropriation lines entail an amount greater than 1%, the Director-General shall obtain the prior approval of the Executive Board”.

[...] [...] for translating imprest account balances.

[...] management of an imprest account of $25,000 in order [...] [...]

As described in note 2 (n) (x) to the financial statements, since the 2006-2007 biennium, in consultation with donor Governments, ITC decided to increase the level of operating reserves with a view to reaching 15 per cent of the annual estimated expenditure by retaining the exchange gain on investments and the donor Governments share of interest earned or by crediting to it any lump sum contributions received for the reserve.

As a result, further (expected) loss of the book value of the massive foreign reserve holdings could trigger a crisis of confidence in the reserve currency, which would put the entire global financial system at risk.

[...] (e) of the imprest account guidelines states that unless the imprest account has been established in United States dollars, the opening balance and ending balance of the account shall be [...] [...]

[...] his personal bank account as support to EMIS17 [...] [...]

[...] [...] financial allocations to special accounts does not provide [...] [...]

With regard to Part A of the document and the corrigendum pertaining to budget adjustments authorized within the Appropriation Resolution for 2006-2007, a question was raised by a number of Experts with regard to some of the between-line-transfers proposed, pointing out the fact that the Group was to approve these transfers “in principle” without being informed at this stage exactly where the resources were to be made available from.

[...] [...] $6 million in allocations to Special accounts.