Примеры использования Board also found на Английском языке и их переводы на Русский язык
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The Board also found limited UNHCR review of financial information throughout the year.
The Board also found problems in construction projects executed by Governments on behalf of UNFPA.
The Board also found that the relationship of the performance appraisal system and the training plans was not clear.
The Board also found that the documentation of the implementation of the short-term investment strategy was inadequate.
The Board also found material discrepancies in the records of releasing and recipient missions for transferred expendable property.
The Board also found that a $60,800 outstanding obligation for freight was invalid owing to a double recording.
The Board also found that despite being a key project implementer, the Regional Service Centre was not represented on the Steering Committee.
The Board also found weaknesses in partners' bank reconciliations and a lack of documentation for the receipt and delivery of goods.
The Board also found that the Department had failed to develop a coherent publishing programme to capitalize on synergies and to avoid duplication.
The Board also found that the accounting treatment and the disclosure of the unrealized loss in UNEP financial statements were inadequate.
The Board also found evidence that different cut-off dates were applied by the imprest account holders, both earlier and later than the cut-off date.
The Board also found one case where the Administration had failed to confirm that a contractor had obtained proper insurance coverage as required under the contract.
The Board also found that where reconciliations had been performed, appropriate action had not always been taken to update the associated accounting records.
The Board also found that some staff had not received an annual appraisal, an issue that has also been identified at UNJSPF and in peacekeeping operations.
The Board also found that a misallocation of an amount of $10 million on 6 March 2001 still appeared on the bank reconciliation at 31 December 2001.
The Board also found that very substantial damage was caused to buildings, vehicles and supplies, both from the direct impact of the shelling and from the resulting conflagration.
The Board also found that one field office had offset unrecorded obligations against accounts receivable, contrary to paragraph 46 of the United Nations system accounting standards.
The Board also found that when missions' progress is behind schedule, there is no formal feedback or guidance from Headquarters on how to get implementation back on track.
The Board also found instances where costs incurred in euros had been met by the exchange of United States dollar balances for euros instead of being met from the euro-denominated funds that were readily available.
The Board also found that part of the problem was the initial recording of inadequate information in the system, with the result that items were not clearly identified in the records of organizations.
The Board also found that the leave balances in the system for all UNDP staff for the month of September 2013 included four staff with negative leave balances beyond the approved 10-day limit.
The Board also found that two cases at the United Nations Mission in Ethiopia and Eritrea and 16 at the United Nations Interim Administration Mission in Kosovo were not reported by the missions to Headquarters.
The Board also found that UNRWA operates its field offices in 547 buildings and 693 plots leased from Governments and private owners but lacks legal occupancy documents for 41 buildings and 255 plots.
The Board also found that there were no reports prepared for monitoring workshop operations, despite UNRWA stating that such reports would have been generated once the new software system for managing the workshop operations had been implemented.
The Board also found that the draft of the IPSAS implementation plan, which was developed by an outside consultant without the involvement of all stakeholders, did not specify which aspects of the Financial Regulations and Rules needed to be revised.
The Board also found that $63,000 had been paid into the UNDCP headquarters bank account in January 1999 but remained unrecorded in the UNDCP ledgers until the Board brought it to the Programme's attention in March 2000.
The Board also found that the Administration had introduced various internal control guidelines for staff members, relating to procedures for local procurement, establishment of payment vouchers, petty cash, hiring of consultants, travel and overtime.
The Board also found that, in many offices of the Secretariat and related entities, the monitoring of training efforts was inadequate, especially as far as mandatory training and training needs assessments were concerned.
II, chap. II. The Board also found that several major tasks were behind schedule and that where missions' progress was behind schedule, there was no formal feedback or guidance from Headquarters on how to get implementation back on track ibid., para. 21.
The Board also found that the complainant did not meet the conditions for a residence permit and that there was no basis for assuming that the complainant, upon return to his country of origin, risked the death penalty or being subjected to torture or inhuman or degrading treatment.