Assessed contributions outstanding and cash levels

Cancellation of prior years' obligations

Loans outstanding

Unjustified unliquidated obligations

(iii) Unliquidated obligations

Total loans outstanding

Note 15

(d) Outstanding loans to peace keeping operations

Accounts payable and other unliquidated obligations

Expenditures Consist of disbursements and unliquidated obligations.

Any other remaining unliquidated obligations should be cancelled.

Regular reviews of unliquidated obligations should be done (rec. 7 (f)).

(d) Outstanding loans to peace keeping operations

21. The liabilities of UNICEF include contributions received in advance, special accounts, unliquidated obligations, other accounts payable, credit balances and accrued expenses.

(ii) Unliquidated obligations 1,498,629

(a) Unliquidated obligations for periods prior to 1 December 1993

(a) Unliquidated obligations for periods prior to 1 February 1994 32.2

Obligations liquidated outstanding . 96 Schedule 7.

(Amounts outstanding, in of total, at current exchange rates) financial markets

Year Allocated Disbursed Allocated Disbursed Total disbursed Non programme aid

(c) Projected expenditures, including unliquidated obligations for the period up to 30 November 1994

Accounts payable and other unliquidated obligations as at 31 December 1993 . 78

items supplied items locally manufactured items used items destroyed items under UNSCOM IAEA control

On the other hand, it points out that such cash borrowing may have occurred even from special accounts relative to those operations whose political mandates have ended and where financial liabilities exist.

Countries that have outstanding debt in dollars or other foreign currencies are especially vulnerable.

Insolvent businesses close, bad loans are written off, and lenders can lend with new confidence again.

The Board's review of a sample showed that field office unjustified unliquidated obligations amounting to 419,000 in the sample should not have been posted as unjustified unliquidated obligations because they were unsupported by adequate documents.

For a significant part of this amount, the supporting documentation was the official UNDP service clearing account report, which was considered a valid documentary base by UNDP and UNHCR.

Since 1979, UNEP also recognizes as expenditures the unliquidated obligations of cooperating agencies.

(viii) Unliquidated obligations for future years are reported as deferred charges and as a separate liability item

Valid contracts and purchase orders had been raised for the outstanding obligations and the goods in transit, respectively.

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Photographs and or drawings of a representative vehicle

Except as disclosed in the financial statements, the financial position of the organisation was not materially affected by

Of the total projected expenditure, outstanding obligations of 25,000 were carried forward from the previous mandate period.

(a) Navigation and position fixing aids

Ethernet multi processing facility sing facility

However unliquidated obligations in the financial statements at the end of the biennium included invalid obligations, because of inadequate monitoring.

(c) Projected expenditures, including unliquidated obligations for the period from 1 February 1994 to 31 January 1995 129.0

Sanitation and cleaning materials 6.0 4.4 1.6

The placement of the Reactor Protection System at Khmelnitsky Nuclear Power Plant Unit 1 was envisaged by the Ukrainian Nuclear Power Plants Modernization Programme.

Wherewithal to deliver.

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Means of delivery

(3 D H machine)