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D-I

by CEB Secretariat last modified 2009-10-30 15:51
History
Action Performed by Date and Time Comment
Publish Public CEB Secretariat 2009-10-30 15:51 No comments.

The action of a superior officer in entrusting authority, for one or more specific purposes, to a subordinate.
The costs readily identifiable with an activity, which may therefore be included in the financial provisions made specifically for that activity.
Payment in cash or in kind.

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Items of equipment valued at less than a minimum unit amount determined by the organization, or with a serviceable life of less than five years, for which formal inventory records are not maintained.
Items of equipment valued at or above a minimum unit amount determined by the organization, and with a serviceable life of at least five years, and items of equipment of a sensitive nature or particularly liable to theft, for which formal inventory records are maintained.
A payment made where there is no legal liability but the moral obligation is such as to make payment desirable.
A difference arising from a change in the accounting rate between the currency in which the accounts are kept and other currencies.
The rate at which one currency is converted to another (all organizations normally use a common table of rates).
The rate that is applied, in the books of the organization, to one currency to determine its equivalent in another currency (all organizations normally use a common table of rates).
Loss or gain arising out of a change in an exchange rate or as a result of the conversion of currencies.
Goods or supplies consumed in the course of operations and for which formal inventory records are not maintained.
Where the accounts are kept on the accrual basis, the term designates amounts charged against income in a given period, whether paid or unpaid. Where the accounts are kept on the cash basis, the term refers only to actual cash disbursements charged against income in a given period.
Established and temporary posts financed from extrabudgetary funds.
All resources, other than those of the regular budget, administered by the organization.

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The period of time specified as such in the Financial Regulations.
Regulations established by the legislative body governing the financial and budgetary administration of the organization. (As the legislative organs of ITU and UPU meet at intervals of not less than four years, powers to establish the Financial Regulations of these two organizations have been delegated to their executive organs.)
A narrative report by the organization's executive head, providing an overview of financial developments during a given period and of the financial position at the end of that period, including information on any extrabudgetary funds administered by the organization.
Detailed rules established by or on behalf of the executive head of the organization, based on the Financial Regulations.
Explanatory or supporting analyses accompanying financial statements.
Formal presentations of financial information showing income and expenditure; assets, liabilities and reserves and fund balances; cash flow and appropriations for a given period together with related notes.
The period from 1 January to 31 December inclusive.
The concept of budgeting in which the estimates include provision for all increases or decreases in prices and salaries that can be foreseen or that result from the projection of trends through the entire period covered by the estimates.
The method of accounting under which each of the separate funds established by the organization's legislative organ or executive head is maintained as a distinct financial and accounting entity, with a separate self-balancing double-entry group of accounts.

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The Fund established for the purpose of accounting for income and expenditure under the Regular Budget (q.v.) (In the IAEA it is a fund established to receive voluntary contributions from member States and miscellaneous other revenues from which the approved “Operational Budget” is financed).
The organization is normally viewed as a going concern, that is, as continuing in operation for the foreseeable future. It is assumed that the organization has neither the intention nor the necessity of liquidation or of curtailing materially the scale of its operations.
Money or property given to or by the organization in support of one or more activities.
The form of budgeting in which staff costs are estimated on the gross basis, i.e. inclusive of staff assessment.

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Expenses incurred for the entertainment of persons in the interests of the organization subject to established rules and financial limits.
 

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A fund or an account established in a fixed amount and maintained at that level by periodic replenishments of the sums disbursed.
Money or money equivalent received or accrued during a financial period which increases existing net assets.
Earned income attributable to a specific period but not collected.
Income other than the value of assessed or voluntary contributions and such other income items as may be excluded from this category under the organization’s Financial Regulations or policies.
The costs relating to an activity which are not readily identifiable with that activity.
The combined presentation in a programme budget of activities financed both from the regular programme and from extrabudgetary resources.
Interest earned or payable but not yet received or paid as at a given date.
A detailed list of articles belonging or entrusted to the organization.
Interest-earning deposits and loans made by the organization and securities acquired by it.
Investments other than short-term investments, normally in the form of interest-bearing loans, debentures, bonds and shares acquired by the organization.
Securities acquired by the organization maturing within a 12-month period.

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