Provision is also made for freight at 15 per cent of the cost of the equipment.

52. The estimate provides for the cost of commercial freight and cartage charges, at an average cost of 7,200 per month, which is based on the prevailing pattern of expenditure during the current financial period.

The recorded expenditure includes 27,900 for freight charges for the transfer of equipment from the United Nations Logistics Base at Brindisi.

The estimate also provides for other freight and related costs, including freight charges for the replenishment of the strategic deployment stocks.

Veltman promised to take care of all the transportation arrangements and would pay all costs (see annexes XII and XIII).

Financial performance report for the period from 1 July 1997 to 30 June 1998 backlog clearance budget summary statement

Provision had been made for the repatriation of contingent owned equipment in the amount of 700,000 and for commercial freight and cartage in the amount of 500,000.

Royalties, transfer and screening fees are collected as applicable shipping and messenger costs are borne by the requestor.

With regard to the commissions, insurance premiums or freight charges collected or paid by an enterprise for carrying out import export business, they shall be dealt with according to the price terms provisioned in the contract.

Apportionment and expenditure

This estimate provides for the cost of shipping and handling of supplies and equipment for which no provision has been made elsewhere.

The provision for freight charges for accommodation units from the United Nations Protection Force (UNPROFOR) was not utilized.

A large proportion of their total export and import earnings from trade in goods and services goes to transportation and insurance payments.

Provision is made for freight costs for shipping and clearing charges in connection with official shipments in and out of Kuwait and for other items not included elsewhere in the cost estimates ( 100,000).

(c) To finance operation of the Fund secretariat and related support costs.

Miscellaneous expenditures relate to translation, mailing costs and bank charges.

finance operation of the Fund Secretariat and related support costs.

Moreover, based on recent actual expenditure, the provision includes additional requirements for delivery charges to remote and isolated areas, estimated at 10 per cent of the total fuel cost ( 281,700).

Miscellaneous freight and cartage not provided elsewhere, freight forwarding and customs clearance charges.

8. Reported expenditures during the period were less than their estimated costs and resulted in unutilized balances under military personnel costs, supplies and services, and air and surface freight.

Headquarters costs represent seven per cent of expenditure.

The recorded expenditure includes (a) freight forwarding, airport and sea port clearance and handling charges ( 298,400) (b) global freight charges for the transport of equipment and supplies to and from the mission area ( 323,500) (c) other miscellaneous freight and related charges ( 41,300) and (d) the settlement of outstanding charges for the period ending 30 June 1996 ( 12,400).

7. Transport operations, budgeted at 6,238,400, show total expenditures of 2,839,800 a variance of 3,398,600.

(a) Contract of carriage means a contract in which a carrier, against an undertaking for the payment of freight, undertakes to carry goods from one place to another.

In view of their nature, the costs claimed under the heading Freight are to be treated like capital expenditure.

(a) Lower than budgeted expenditure for official travel and training

Provision covers the seven month period from 1 November 1997 to 31 May 1998 owing to the time lag in the delivery of the vehicles to the Mission area.

(4) expenses on purchasing residential house or paying realty management fees and so on and

III. STANDARD COSTS AND EXPENDITURE INFORMATION

Freight costs are estimated at 25 per cent of total cost because of higher freight charges by air ( 776,500).

The decrease reflects past patterns of expenditure.

It is estimated that the main expense of such an exercise would be the cost of moving the Base s stockholdings, which would amount to at least 14 million (given the current stockholding value of 95 million, and the standard budgetary assumption that freight costs amount to 15 per cent of equipment value).

The estimated expenses would cover the Centre's maintenance costs in proportion to rental activities.

Higher actual requirements for freight and port clearances and settlement of outstanding charges for the prior period

15. Deferred charges comprise expenditure items that are not properly chargeable in the current financial period and will be charged as expenditure in a subsequent financial period.

Freight (actual cost)

Common costs

Separation costs are charged to the period in which payment is made.

Commercial freight and cartage

Since the inception of UNAVEM III on 9 February 1995, provisions and related expenditures had been limited to freight charges for the transfer of equipment from other peacekeeping operations.

Unbudgeted requirements of 3,200 resulted from freight charges for the transfer of two recovery trucks and two fuel trucks from the United Nations Logistics Base.

These over expenditures were partially offset by unutilized balances under military contingents, supplies and services, air and surface freight and staff assessment.

Truck transportations, railroad fares, food bills.

The table below provides information on the estimated resource requirements for post and non post resources (inter alia, consultants and experts, operating expenses, travel etc.).

The administrative and programme support services expenditure against the 1996 1997 appropriation was 87.6 per cent.