94/30.  Harmonization of presentation of budgets and accounts



The Executive Board


Requests the Administrator of the United Nations Development Programme and the Executive Director of the United Nations Population Fund, in the context of General Assembly decision 47/449 of 22 December 1992, General Assembly resolution 48/216, part C, of 23 December 1993 and the observations made at the current session with regard to the format of budget and account presentations, to cooperate with other United Nations programmes and funds to work towards harmonizing their presentation of budgets and accounts with a view to achieving common definitions, particularly of administrative costs, and obtaining a higher degree of financial transparency and comparability, and to report thereon to the Executive Board at its third regular session in 1995.



       10 October 1994