IPSAS 25- Employee Benefits Employee benefits of WIPO comprise 1.

Short term employee benefits Salary Other short term allowances Note: There are 18 different short term benefits) 2. Post employment benefits UNJSPF ASHI Closed pension Fund 3. Other long term employee benefits Repatriation Grant Travel Death Grant

It should be noted that all the above are defined benefit plans, except UNJSPF which is treated as a defined contribution plan since UNJSPF can not make available the information required for disclosure under IPSAS Tests conducted Sr. No 1. Test Check whether the liabilities ( current and non-current) indicated in the Statement of Financial Position agree with the totals detailed at Note 12 Check whether the amounts indicated under liabilities at Note 12 agree with the parameters considered such as the number of days of leave, country of origin, overtime hours etc., for arriving at the liabilities (current and non-current) indicated in the Statement of Financial Position in respect of some major items like, Accumulated leave-fixed term Accumulated leave-long term Separation benefits Closed Pension Fund Repatriation grant and travel Home leave not taken Accrued overtime After Service Medical Insurance 3. Check the adjustment ledger entries stipulated in respect of the following as per the procedure stipulated in the WIPO IPSAS manual. Accumulated leave- para 19.5.2 Result Yes No KD Ref

2.

Repatriation grant-19.5.3 Overtime-19.5.4 Home leave-19.5.6 ASHI-19.5.7 4. Check the liabilities arrived at with those arrived at by the actuarial valuer, if any. Note: WIPO had gone for actuarial valuation for the following benefits a) Medical Insurance premium for beneficiaries of pension (ASHI) b) Repatriation grant and travel 5. 6. UNJSPF- Compare the contribution figure from the website www.unjspf.org for WIPO for the year 2012 During 2012, WIPO contributions paid to UNJSPF amounted to 24.9 million Swiss francs [2011 22.5 million Swiss francs]. Expected contributions due in 2013 are 24.9 million Swiss francs. Check how it is arrived at?