(i) Maintain an internal financial control which shall provide for an effective current examination and review of financial transactions in order to ensure:

(d) Maintain internal financial control which shall provide for an effective current examination and/or review of financial transactions in order to ensure:

(c) Maintain an internal financial control which shall provide for effective current examination and/or review of financial transactions in order to ensure:

(d) maintain an internal financial control which shall provide for effective current examination and/or review of financial transactions in order to ensure:

(d) Maintain an internal financial control which shall provide for effective current examination and/or review of financial transactions in order to ensure:

For the past biennium, as well as for the year 2002, the Board is of the opinion that UNDCP is not in a position to comply with United Nations financial regulation 10.1 (d), which requires the Secretary-General to maintain an internal financial control which shall provide for an effective current examination and/or review of financial transactions in order to ensure the conformity of obligations and expenditures with the appropriations or other financial provisions voted by the General Assembly, or with the purposes and rules related to trust funds and special accounts. This is because it does not monitor nor record in its financial statements all field office unliquidated obligations related to firm obligations entered into.