[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-173536-en":3,"doc-seo-173536-105":30,"detail-sidebar-cat-1-en-105":91},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":11,"category_id":12,"category_name":13,"doc_title":14,"doc_description":15,"doc_content":16,"file_id":17,"file_url":18,"file_type":19,"file_size":20,"view_count":4,"is_deleted":4,"is_public":11,"is_downloadable":11,"audit_status":11,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":15,"update_tm":28,"read_time":29},173536,1099513958762,"Logic","https://ap-avatar.wpscdn.com/avatar/1000023916a998db790?x-image-process=image/resize,m_fixed,w_180,h_180&k=1784791008015729253",1,18,"Letters","International Telecommunication Union (ITU) - Audit of the Financial Statements for 2019 - External Auditor Report","External auditor report for the International Telecommunication Union (ITU) covering the audit of the financial statements for 2019. The document organizes findings around the audit certificate, the structure of accounting statements, and key areas of the balance sheet and performance statement. It details assets, liabilities, net assets, revenue and expenses, and cash flows, and highlights observations across procurement and personnel administration, including significant weaknesses and implementation needs.","Corte dei conti\nREPORT OF THE EXTERNAL AUDITOR\u000b\u000b\u000bINTERNATIONAL TELECOMMUNICATION UNION\u000b(ITU)\u000b\u000bAudit of the Financial Statements for 2019\n3 November 2020\n\u0003TABLE OF CONTENTS\n\u0013 TOC \\o \"1-3\" \\h \\z \\u \u0014\u0013 HYPERLINK \\l \"_Toc54969337\" \u0014INTRODUCTION\t\u0013 PAGEREF _Toc54969337 \\h \u00147\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969338\" \u0014AUDIT CERTIFICATE\t\u0013 PAGEREF _Toc54969338 \\h \u001411\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969339\" \u0014STRUCTURE OF THE ACCOUNTING STATEMENTS\t\u0013 PAGEREF _Toc54969339 \\h \u001415\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969340\" \u0014STATEMENT OF FINANCIAL POSITION 2019\t\u0013 PAGEREF _Toc54969340 \\h \u001415\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969341\" \u0014ASSETS\t\u0013 PAGEREF _Toc54969341 \\h \u001415\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969342\" \u0014Current Assets\t\u0013 PAGEREF _Toc54969342 \\h \u001416\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969343\" \u0014Cash and cash equivalent\t\u0013 PAGEREF _Toc54969343 \\h \u001416\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969344\" \u0014Updating of lists of authorized signatures at banks\t\u0013 PAGEREF _Toc54969344 \\h \u001416\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969345\" \u0014Investments\t\u0013 PAGEREF _Toc54969345 \\h \u001417\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969346\" \u0014Receivables\t\u0013 PAGEREF _Toc54969346 \\h \u001417\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969347\" \u0014Other current receivables\t\u0013 PAGEREF _Toc54969347 \\h \u001418\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969348\" \u0014Arrears\t\u0013 PAGEREF _Toc54969348 \\h \u001418\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969349\" \u0014Writing off of interest\t\u0013 PAGEREF _Toc54969349 \\h \u001418\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969350\" \u0014Inventories\t\u0013 PAGEREF _Toc54969350 \\h \u001419\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969351\" \u0014Non-current assets\t\u0013 PAGEREF _Toc54969351 \\h \u001419\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969352\" \u0014Property, plant and equipment\t\u0013 PAGEREF _Toc54969352 \\h \u001419\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969353\" \u0014Union’s headquarters premises\t\u0013 PAGEREF _Toc54969353 \\h \u001421\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969354\" \u0014Personal equipment\t\u0013 PAGEREF _Toc54969354 \\h \u001422\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969355\" \u0014Intangible Assets\t\u0013 PAGEREF _Toc54969355 \\h \u001423\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969356\" \u0014LIABILITIES\t\u0013 PAGEREF _Toc54969356 \\h \u001423\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969357\" \u0014Current liabilities\t\u0013 PAGEREF _Toc54969357 \\h \u001423\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969358\" \u0014Suppliers and other creditors\t\u0013 PAGEREF _Toc54969358 \\h \u001424\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969359\" \u0014Deferred revenue\t\u0013 PAGEREF _Toc54969359 \\h \u001424\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969360\" \u0014Provisions\t\u0013 PAGEREF _Toc54969360 \\h \u001424\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969361\" \u0014Borrowings and financial debts\t\u0013 PAGEREF _Toc54969361 \\h \u001424\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969362\" \u0014Other Current liabilities\t\u0013 PAGEREF _Toc54969362 \\h \u001425\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969363\" \u0014Non-current liabilities\t\u0013 PAGEREF _Toc54969363 \\h \u001425\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969364\" \u0014Summary of employee benefits\t\u0013 PAGEREF _Toc54969364 \\h \u001425\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969365\" \u0014Long-term employee benefits\t\u0013 PAGEREF _Toc54969365 \\h \u001426\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969366\" \u0014Employee benefits: Installation and Repatriation grants\t\u0013 PAGEREF _Toc54969366 \\h \u001426\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969367\" \u0014Employee benefits: ASHI\t\u0013 PAGEREF _Toc54969367 \\h \u001426\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969368\" \u0014Based on the ITU’s assumptions, the value of Installation and Repatriation grants and the value of ASHI liabilities are substantially correct\t\u0013 PAGEREF _Toc54969368 \\h \u001427\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969369\" \u0014The increase of the ASHI liabilities\t\u0013 PAGEREF _Toc54969369 \\h \u001427\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969370\" \u0014Negative Net-assets influenced by actuarial liabilities\t\u0013 PAGEREF _Toc54969370 \\h \u001428\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969371\" \u0014Deficit in the financial performance influenced by ASHI costs\t\u0013 PAGEREF _Toc54969371 \\h \u001428\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969372\" \u0014The transition from CMIP/Cigna to UNSMIS\t\u0013 PAGEREF _Toc54969372 \\h \u001428\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969373\" \u0014In-service and after-service staff health insurance liabilities and the impact of the transition from CMIP/Cigna to UNSMIS\t\u0013 PAGEREF _Toc54969373 \\h \u001429\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969374\" \u0014Employee benefits: Staff Superannuation and Benevolent Funds (ITU closed Pension Funds)\t\u0013 PAGEREF _Toc54969374 \\h \u001431\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969375\" \u0014NET ASSETS\t\u0013 PAGEREF _Toc54969375 \\h \u001431\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc54969376\" \u0014STATEMENT OF FINANCIAL PERFORMAN","cbCaiq4KWzV3UCzv","https://ap.wps.com/l/cbCaiq4KWzV3UCzv","docx",233936,115,"English","en",105,"# Introduction\n# Audit Certificate\n# Structure of the Accounting Statements\n## Statement of Financial Position 2019\n## Statement of Financial Performance 2019\n## 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