text: 1.Follow-up actionhasbeentakenontherecommendations madebytheBoardofAuditors initsreportontheaccounts ofUNITARfortheyearended31December 1983.1/Anewbudgetstructure andprocedures havebeenintroduced,allowing forbetterbudgetary control andgreaterclarity. Theyear1984endedwithasmallexcessofincomeoverexpenditure. Anewsystemofallotment accountnumbers hasbeendevelop;d, allowing foranimmediate determination oforganizational unit,programme andcostpurpose. Adirectcomputer linkhasbeenestablished tothemainUnitedNations computer. Thisenables UNITARtoexercisemuchbettercontrol overitsaccounts, thusstrengthening financial controlsignificantly. Utilization ofroubles hasbeenenforced andanewagreement withAeroflot hasbeenconcluded. Workhasbegunonsetting upbettercontrol onroyalties andonsalesofpublications. Yearended31December 1984 2.Thisreportalsocontains observations onthecomments andrecommendationsmadebytheBoardofAuditors ontheaccounts fortheyearended31December 19842/inresponse totherecommendation madebytheAdvisoryCommittee onAdmi~istrative andBudgetary Ques~ions initsreportA/39/510. Theseobservations bytheAdministration areinaddition tothosealready reflected bytheBoardinitsreport: (a)Financial management (audit, paras.8-13). Therespective functionalresponsibilities forthefinancial management ofUNITARactivities andprogrammesaretobereviewed andstreamlined inconsultation withtheUnitedNations AccountsDivision andtheOfficeofFinancial Services assoonasthefutureoftheInstitute hasbeendetermined bythefortieth session oftheGeneral AssemblYi (b)Travel(audit, paras.14-16). Theunliquidated obligations asat31December 1984,$81,597, represented unsettled amounts fortravelundertakenduring1984.Thisamounthasbeenreduced to$14,872 ~ttheendofJune1985.Additional investigation andprocessing willbeundertaken toliquidate orre-obligate against current appropriations; (c)Financial statements (audit, paras.23-25). Theauditors havenotedthatnoexpenditure wasreflected instatement 11forthreecategories ofexpendituresthatareprovided forintheUNITARbudgetary structure. Thisisduetothefactthatnoexpenditure wasincurred inrespect of(i)travelofparticipants andpanelsandconferences, asaresultofcancelling themeeting oftheReviewPanelonTraining andResearch in1984,and(ii)capital improvements ofpremises, astherewasnonecessity foremergency repairofthepremises. Acknowledgement 3.TheExecutive Director wouldliketoexpress totheBoardofAuditors anditsstafftheappreciation oftheInstitute forthethorough examination oftheUNITAR accounts andtheconstructive comments andrecommendations madethereon. 1/Official Records oftheGeneral Assembly, Thirty-ninth Session,Supplement No.5D(A/39/5/Add.4), sect.11. 1/lEi2.,Fortieth Session, Supplement No.50(A/40/5/Add.4), sect.11. -8-P T e o i t P s w t a 17IV.AUDITOPINION Wehaveexamined thefollowing appended financial statements, numbered ItoV, properly identified, andrelevant schedules oftheUnitedNations Institute for Training andResearch forthefinancial periodended31December 1984.Our examination included ageneral reviewoftheaccounting procedures andsuchtests oftheaccounting records andothersupporting evidence asweconsidered necessary inthecircumstances. Asaresultofourexamination, weareoftheopinion that thefinancial statements presentfairlythefinancial position asattheendofthe periodandtheresults ofitsoperations fortheperiodthenended. Thefinancial statements wereprepared inaccordance withthestatedaccounting principles, which wereapplied onabasisconsistent withthatofthepreceding financial periodand thetransactions wereinaccordance withtheFinancial Regulations andlegislative authority. (Signed) R.T.NELSON Auditor General ofGhana (Signed) A.DEFOY SeniorPresident oftheCourt ofAccounts ofBelgium (Signed) FRANCISCO S.TANTUlCO, Jr. Chairman, Commission onAudit, ThePhilippines 17June1985 -9-IV.CERTIFICATION OFTHEFINANCIAL STATEMENTS Icertify thattheappended financial statements oftheUnitedNations Institute forTraining andResearch, numbered ItoV,arecorrect. (Signed) J.Richard FORAN Controller 29March1985 -10-VI.FINANCIAL STATEMENTS FORTHEYEARENDED31DECEMBER 1984 -11-II' STATEMENT I UNITED NATIONS INSTITUTE FORTRAINING ANDRESEARCH GENERAL FUND Statusofappropriations fortheyearended31Dece.~r 1984 (UnitedStatesdollars) Appropriations Expenditure Budqet Unliquidated Unobligated chapter Original Supp1e.entary !IRevised Dist-urse_nts ob1iClations ~ toa1aflce I.BoardofTrustees 89000 51000 140000 106469 9549 116018 23982 11.OfficeoftheExecutive Director 263300 43200 306500 377077 21665 398742 (92242)
analysis: The text appears to be related to the financial management and reporting of an international organization, specifically the United Nations Institute for Training and Research (UNITAR). The report discusses the implementation of recommendations made by the Board of Auditors, the introduction of a new budget structure, and the utilization of funds. It also mentions the establishment of a direct computer link to the main United Nations computer, which enables better control over accounts.