Programme budgeting and budgetary control

Results based budgeting

77. Budget preparation.

(b) Budget formulation.

87. Budget preparation.

(viii) Preparation of budgets for extrabudgetary activities

28B.16 Responsibility for programme planning and budgeting rests with the Programme Planning and Budget Division.

Income from assessed contributions is recognized on an accrual basis based on the budget approved by the Conference of the PartiesCOP

(m) Accrual Basis

The Budget Division of the Finance Department will again provide guidance on results based budgeting for purposes of the preparation of the budget for the biennium 2008 2009.

UNCDF budgeting and decision making processes

Accrual basis of accounting

Project expenditure is accounted for on an accrual basis and is incurred following authorization of the funding source in the form of project budgets .

Results based budgeting

Budget format and presentation

The Board followed up on its previous recommendation that the Department formalize its coordination with other departments and entities in memorandums of understanding or service level agreements.

Preparation of revised and supplementary budgets

UNDCP follows a biennial budget cycle.

The overbudgeting of air transportation requirements demonstrated a lack of financial responsibility.

55 231. Results based budgeting

The Managing Director is responsible for preparing the GM program of work and budget, and otherwise overseeing the administrative operations of the GM.

As stated earlier under the devolution plan district governments have the power to make budgets and undertake developmental plans.

As stated earlier under the devolution plan district governments have the power to make budgets and undertake developmental plans.

A fit gap analysis is envisaged to assess the flexibility of the Atlas budgeting module to accommodate budgeting for results.

Preparation of draft budget

Centrally budgeted resources

Harmonization of presentation of budgets and accounts

time needed for work plan development and elaborating a budget

I. Implications of the change from gross to net budgeting

Logistics budgeting and finance and personnel.

The Governing Council,

Budget preparation was modified to more fully integrate zero base budgeting techniques and overall planning assumptions, with a view to producing a budget which clearly reflected the aims of Agency programmes.

Instructions have been issued to the directors and programme managers responsible for the implementation of the programmes funded under section 23 of the budget in the context of the preparation of the proposed programme budget for the biennium 2006 2007.

These budgetary constraints have direct political repercussions on human rights mechanisms.

The Committee believes that component 1, programme planning and budgeting, of the logical framework should include a reduction in the lead time in the budget preparation cycle as an expected accomplishment and the number of days required for the preparation as a performance measurement.

Indicative budget for electionsa

Intranet support to budgeting

A number of innovations have been introduced in the budget documentation, including the presentation of a programme support cost budget, utilization of costed work plans for budget preparation, a linkage between activities and mandates, as well as a comparison between the budget and the outline.

The UNDCP budget model is compatible with the presentation of the regular budget of the United Nations to facilitate an integrated budget presentation.

This would entail multi year planning and budgeting.

Table 2 Staffing funded from regular budget

(ii) Annual audit plan, budget and staffing

Implement gender based budgeting

Budgets with a gender perspective

3.1. Planning, programming and budgeting process