Примеры использования Board had issued на Английском языке и их переводы на Русский язык
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The Board had issued a qualified opinion for two reasons.
Were there any cases in which parties had turned to the national courts after the Board had issued a negative decision?
The Board had issued 338 recommendations in 2010-2011.
With regard to the financial statements, andas reflected in chapter III of the report, the Board had issued an unmodified opinion for the year ended 30 June 2004.
The Board had issued an unmodified audit opinion on the financial statements for the period under review.
The Advisory Committee welcomed the progress made in implementing the recommendations of the Board of Auditors on accounting for unrealized losses andgains and noted that the Board had issued an unqualified audit opinion with respect to the Fund's financial statements for 2010-2011.
The Board had issued a revision of its first guidance on programmes of activities(PoA) in June 2007.
It was encouraging that 63 per cent of the recommendations made by the Board for the biennium2010-2011 had been implemented, while the remainder were either being implemented or had been overtaken by events, and that the Board had issued unmodified opinions for all 19 of the audited entities.
He noted with satisfaction that the Board had issued an unqualified opinion on UNITAR's financial statements.
The Board had issued unqualified audit opinions while emphasizing certain concerns on the United Nations Development Programme, the United Nations Population Fund and the United Nations Environment Programme.
In the case of the Board's findings regarding UNHCR, while her delegation welcomed the substantial increase in donor support for that body,it was concerned that the Board had issued a qualified audit opinion on its financial statements for 2008 and would like to know what remedial action would be taken.
The Board had issued 33 recommendations, all of which UNHCR had accepted and initiated measures to address.
Mr. Ruiz Massieu(Chair of the Advisory Committee on Administrative and Budgetary Questions), introducing the related report of the Advisory Committee(A/68/381), said that,for the year ended 31 December 2012, the Board had issued unqualified audit opinions for all nine United Nations entities audited and that only UNICEF had received an emphasis of matter.
For 2006/07, the Board had issued an emphasis of matter in relation to the cancellation of prior year unliquidated obligations.
II, said that, given the continued improvements in 2010/11, and the ongoing programmes to addressthe management of assets, specifically in the context of the Administration's plans to implement the International Public Sector Accounting Standards(IPSAS), the Board had issued a clear unqualified audit opinion on the financial statements of peacekeeping operations for 2010/11.
Although the Board had issued an unqualified opinion on the 2004 financial statements, the financial situation of UNHCR remained a cause for concern.
Mr. Vanker(Chairman of the Audit Operations Committee), introducing the report of the Board of Auditors on the financial statements of the voluntary funds administered by the United NationsHigh Commissioner for Refugees(UNHCR) for the year ended 31 December 2008(A/64/5/Add.5), said that the Board had issued a qualified audit opinion on those statements, reflecting its concern that there was not enough assurance of the validity of certain expenditure incurred through UNHCR implementing partners.
Therefore, as for the previous year, the Board had issued a modified audit opinion with two emphasis of matter paragraphs covering those two areas.
Although the Board had issued an unmodified audit opinion on the financial statements for the period 2009/10, the Advisory Committee noted that the Board had highlighted expendable and non-expendable property as areas of concern.
For the third consecutive financial period, the Board had issued an audit opinion with two emphases of matter, each of which reflected negatively on the control environment in peacekeeping operations and on the efficient use of resources and the safeguarding of the Organization's assets.
The Board has issued a total of 15 recommendations.
So far, the Board has issued 29 Accounting Standards.
The Board has issued an unqualified audit opinion on the financial statements of UNFPA for the year ended 31 December 2013.
The Board has issued an unqualified audit opinion on the financial statements of United Nations Population Fund for the year ended 31 December 2012.
In accordance with the request made by the General Assembly in its resolution 57/292, the Board has issued a separate report on the capital master plan see A/63/5 Vol.
The Board has issued an unqualified opinion on the financial statements for the period under review, as reflected in chapter III of the present report.
As regards the 2007/08 financial period, the Board has issued a total of 105 recommendations, of which 41 are categorized as"main" recommendations.
The Board has issued a series of recommendations to address those issues, which have been accepted by the Secretariat.
The Board has issued an unqualified audit opinion on the financial statements of UNCDF for the year ended 31 December 2013.
The Board has issued a qualified opinion on UNHCR's financial statements for the year ended 31 December 2008 A/64/5/Add.5.