11. Accounting for environmental costs and liabilities is covered by various basic concepts of accounting that have evolved.

The budget for the current biennium was approved with a budget line that specifically covers training.

Restricting budget revisions corresponds essentially to updating the approved budget plan.

Two basic calculations might be distinguished the revision of an approved budget for the same biennium and the establishment of a budget for a future biennium.

B. Need to Account for Environmental Costs and Liabilities

B. Need to account for environmental costs and liabilities 7 8

This post will replace one Field Service post that has been approved in the current budget.

Recommendation 7. The revised biennial budgets should be calculated by taking into account costing adjustments and volume adjustments.

Once approved by the Fifth Committee, at initial appropriated rates, they will be recosted within the approved costing parameters proposed in the present report.

37. The United Nations Office for Project Services should develop a workload assessment and costing system.

Core costs should be met through contributions from the UNDP core budget, as was currently the case.

I.55 The Advisory Committee enquired as to progress achieved in the development of a cost accounting system for conference services.

The Board noted that the conference centre at Bangkok, with 13 conference rooms, was completed in 1993 and the total cost of 46.66 million was capitalized in December 1997.

The development of cost effective and easy to maintain cost accounting systems could facilitate analysis of the cost of activities, including the related resources that could be released as a consequence of the discontinuation of outputs.

Before the end of every two years, the Council shall approve the administrative budget of the Organization for the following two years and shall assess the contribution of each member to that budget.

The first chapter is an interim statement of best practice guidance for accounting and reporting for environmental costs and liabilities.

He's basically worked the cost to PUMA.

Relevant provision has been made in the programme budget approved by the General Assembly.

No requirements arise in this programme other than core budget funds.

With the increasing reliance on extrabudgetary funding to finance peacekeeping and humanitarian assistance activities, extrabudgetary posts have become an institutionalized part of the Organization s core resources base.

However, the Secretariat was looking into the issue in the context of cost accounting studies requested by the Committee.

11. Notes that forward pricing escalation is already included in the approved budget contained in the fourth annual progress report of the Secretary General, and requests the Secretary General to make every effort to avoid budget increases through sound project management practices and to ensure that the capital master plan is completed within the approved budget and the envisaged time schedule

The Secretary General, in response to General Assembly resolution 59 275 of 23 December 2004, will submit to the General Assembly at its sixty first session a report on the introduction of a cost accounting system in which options are presented on the application of cost and management accounting techniques to the Secretariat.

Projects under change initiatives requiring additional funding have been identified and costed.

(e) The accounts of the Organization are presented in United States dollars.

A Cool Calculus of Global Warming

Costing of conference services

However, for the latest estimates of construction costs, the rates as calculated by OIOS have increased significantly.

40. Notes that forward pricing escalation is already included in the approved budget contained in the fourth annual progress report of the Secretary General,A 61 549. and requests the Secretary General to avoid budget increases through sound project management practices and to keep the capital master plan within the approved budget, schedule of assessments and time schedule

The workstation will form an integral part of the work of the unit.

Regarding RBB, she noted that basically the budget processes of UNFPA, UNDP and UNICEF had been harmonized.

The calculation of the budget for next year is based on the costs this year.

180 000 (in addition to the existing budget for the next six months)

Table 1

The second and last revision of the budget estimates constitute the final budget for the biennium.

States which advocated conditions such as budget ceilings and zero nominal growth before they would approve reduced budgets which failed to meet the Organization's needs were showing the true extent of their political will.

In order to preserve this biennial character of the budget process, volume adjustments are only introduced if they constitute a major departure from the approved programme of work and or budgetary provisions.

The file is probably already open on this or another computer.

The Meeting of the Parties shall also, prior to the first budget period, decide upon modalities for the accounting of emission budgets.

So, it was a pretty big success.

Once the Council has approved a programme budget for the following biennium at its current session, an estimate of the contributions required to implement the approved budget is prepared.

(b) Economical and cost effective utilization of financial and staff resources in accordance with approved expenditure levels of the department s programme budget.

UNDP has started to develop the key building blocks for implementing results based budgeting. This includes employing the Atlas system as a performance management system, linking resources to results and costing of outputs and results.

The cost estimates for the period under review were based on an authorized strength of 3,980.

In that positive spirit, he commended the budget for the approval of Member States.