Примеры использования Unused expendable на Английском языке и их переводы на Русский язык
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Similar deficiencies were observed in relation to unused expendable property.
The total value of unused expendable property in the Tribunal recorded in the field assets control system amounted to $2.61 million as at 31 December 2009.
Similar observations were made in respect of unused expendable property.
However, it did not include the inventory of unused expendable items as at 31 December 2005, contrary to paragraph 49(iv) of the accounting standards.
Similar deficiencies were observed in relation to unused expendable property.
The total value of unused expendable property at peacekeeping missions amounting to $436.92 million as at 30 June 2008, was not disclosed in the financial statements.
The Board had recommended that the Administration should consider disclosing the value of unused expendable property in preparation for the implementation of the International Public Sector Accounting Standards.
The disclosure of all unused expendable property in the financial statements would improve transparency, accountability and financial reporting, especially in preparing for the implementation of IPSAS.
UNRWA informed the Board that the implementation of the procurement and inventory management system would allow for the adoption of a new procurement andinventory software module which would enable it to report on unused expendable property values.
Similar deficiencies had been observed in relation to unused expendable property, which, in the case of peacekeeping operations, was substantial.
Unqualified opinion was received with"matter of emphasis" paragraphs added referring to the need to address the high level of savings on/or cancellations of prior-period obligations anddeficiencies in the asset management system of non-expendable property and unused expendable property.
However, the total value of unused expendable property at peacekeeping missions recorded in the Galileo system amounted to $436.92 million as at 30 June 2008.
Because no physical inventory was conducted of expendable items, no amount was disclosed andrecognized as"other assets" representing unused expendable items as at 31 December 2005, contrary to paragraph 49(iv) of the United Nations system accounting standards.
Disclose in the financial statements the value of unused expendable property at the end of the financial period in order to improve transparency, accountability and financial reporting, and in preparation for the implementation of the International Public Sector Accounting Standards;
The Board recommended that the Administration consider disclosing the value of unused expendable property in preparation for the implementation of the International Public Sector Accounting Standards.
Consider disclosing in the financial statements the value of unused expendable property at the end of the financial period in order to improve transparency, accountability and financial reporting, and in preparation for implementation of IPSAS(para. 80);
In paragraph 80 of its previous report(A/63/5/Add.3),UNRWA had agreed with the Board's recommendation to consider disclosing in the financial statements the value of unused expendable property at the end of the financial period in order to improve transparency, accountability and financial reporting, and in preparation for the implementation of IPSAS.
Consider disclosing in the financial statements the value of unused expendable property at the end of the financial period in order to improve transparency, accountability and financial reporting(para. 102);
However the Board was of the view that the disclosure in the financial statements of the value of unused expendable property at the end of the financial year was provided for by the system accounting standards and should be implemented without any delay.
UNRWA agreed with the Board's recommendation that it consider disclosing in the financial statements the value of unused expendable property at the end of the financial period in order to improve transparency, accountability and financial reporting, and in preparation for the implementation of the International Public Sector Accounting Standards.
In paragraph 80, the Board recommended that UNRWA consider disclosing in the financial statements the value of unused expendable property at the end of the financial period in order to improve transparency, accountability and financial reporting, and in preparation for the implementation of the International Public Sector Accounting Standards.
The Board recommends that the Administration consider disclosing in the financial statements the value of unused expendable property at the end of the financial period in order to improve transparency, accountability and financial reporting, and in preparation for the implementation of the International Public Sector Accounting Standards.
In paragraph 102, the Board recommended that the Administration consider disclosing in the financial statements the value of unused expendable property at the end of the financial period in order to improve transparency, accountability and financial reporting, and in preparation for the implementation of the International Public Sector Accounting Standards.
It was also concerned about the significant deficiencies in the asset management systems of non-expendable and unused expendable property and concurred with the Board's recommendation that, in accordance with rule 105.9 of the Financial Regulations and Rules of the United Nations, the Secretariat needed to monitor the creation of unliquidated obligations more closely.
Disclose in its financial statements the value of expendable property unused at the end of the financial year(para. 89);
In paragraph 89, the Board recommended that UNHCR disclose in its financial statements the value of expendable property unused at the end of the financial year.
Disclose in future financial statements the value of expendable property unused at the end of the year in order to provide a more complete and accurate account of assets.
Disclose in future financial statements the value of expendable property unused at the end of the year in order to provide a more complete and accurate account of its assets.
Disclose in future financial statements the value of expendable property unused at the end of the year in order to provide a more complete and accurate account of its assets(para. 158);
The Board reiterates its recommendation that UNHCR disclose in future financial statements the value of expendable property unused at the end of the year in order to provide a more complete and accurate account of its assets.