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External sources (not reviewed)

to complete the exercise exhaustively.

manipulation of inventories, error or fraud in inventory and supplies.

description, asset number and date of acquisition, to ensure accountability of its property.

the implementation of various green and clean projects; ensuring compliance with minimum operating security standards and minimum operating residential security standards; and implementation of conduct and discipline and HIV/AIDS programmes.

per unit at the time of purchase and having a service life of at least five years; (b) special items, which are property items considered to be of an attractive nature and easily removable from the premises because of their size, costing $500 or more per unit at the time of purchase and with a serviceable life of three years or more; and (c) group inventory items (for example, furniture and modular workstations) with a serviceable life of five years or more, irrespective of value.

improve transparency, accountability and financial reporting, and in preparation for the implementation of IPSAS.

realistic quantities that should be held, (b) identify and declare surplus assets in the system and (c) take appropriate measures to transfer all surplus assets to missions in need of them, to UNLB, or to dispose of them as appropriate (para. 180).

the financial statements at the end of the financial period.

deficiencies: (a) the inventory reports included items that could not be located or were obsolete; (b) there were inadequate physical inventory count procedures or physical counts were not always performed; (c) there were discrepancies between items physically counted and the items in the fixed asset registers; (d) some entities maintained manual fixed asset registers, which were prone to error and by design had weak data-access control; (e) adjustments were made to fixed asset registers without supporting documents; (f) reconciliation was not always performed between physical inventory and the fixed asset register; (g) items were not always included in the inventory report; and (h) inadequate asset management procedures, such as tagging of individual assets and properly recording details of assets in the fixed asset registers.

Committee, publication of a Driver’s Handbook, lack of an emergency response plan, storage of rations, core requirements under system contracts and the excessive use of fuel.

there were still significant discrepancies in various missions during physical verifications by the Administration.

in the financial statements in preparation for the introduction of IPSAS.

value; and (b) that it draw up and implement formalized and traceable internal control procedures to guarantee the reliability of information given on the total value of property in service at the end of the period.

minimum operating residential security standards; and the implementation of conduct and discipline and HIV/AIDS programmes.

and (g) deficiencies in the key performance indicators used in respect of stock control of assets (A/66/5 (Vol. II), paras. 60-93).

of the wastage associated with traditional upstream control which was not responsive to demands and was limited by the nature of the control and measurement system.

assets that were moved after completion of the asbestos removal and in line with measures related to the preparation for the introduction of IPSAS.