BUDGET ADMINISTRATIVE ACCOUNT

OPPBA Office of Programme Planning, Budgeting and Accounts

Maintenance and repairs are charged against the appropriate budgetary accounts.

BUDGET ADMINISTRATIVE ACCOUNT

Financial Resources Management Service

(a) programme budget accounts, showing

Before the end of the year, the Council shall adopt the budget of the Work Program Sub Account which shall not exceed 15 of the annual budget for the Administrative Account.

The Advisory Committee points out that the use of the Development Account to fund extrabudgetary activities would involve the transfer of resources from the regular budget to extrabudgetary activities.

(b) Office of Programme Planning, Budget and Accounts

(b) Unliquidated obligations in respect of special accounts for programme support costs are accounted for on the same basis as for the programme budget.

In the third option, although the accounts must be kept in United States dollars, the budget could be prepared in both United States dollars and euros at the rate of exchange prevailing at the time of preparation of the budget.

(i) Accounts for general trust funds are maintained under the same accounting procedures as those adopted for the regular budget

His delegation therefore wondered what role the Office of Programme Planning, Budget and Accounts was supposed to play in guiding and coordinating the budget process.

The programme support accounts exist so that the United Nations regular budget does not have to cover undue direct and indirect costs of the various extrabudgetary activities.

Subprogramme 2 Programme planning, budget and accounts

Approved 2004 2005 regular budget 2004 2005 support account and 2005 other extrabudgetary funds

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(a) Establishing procedures and practices for the control and maintenance of accounts for regular and extrabudgetary funds

The cumulative deficits in extrabudgetary accounts had arisen for various reasons.

The problem of cumulative deficits in extrabudgetary accounts had not yet been resolved.

The rate of increase in the budget for the support account was far greater than that of the budgets for peacekeeping missions.

Acquisitions are charged against budgetary accounts in the year of purchase.

At the end of 2004, 192 million of cash was available for the regular budget and in related reserve accounts.

3. The aggregate end of year available cash balances, for the regular budget and peacekeeping accounts combined, were relatively stable over the last three years.

7. While the financing arrangements for Brindisi and the percentage of the cost to be charged against each mission budget are therefore similar to that in place for funding the support account for peacekeeping operations, there is no linkage between the Brindisi budget and the support account budget.

The special accounts for programme support costs are shown separately from the extrabudgetary funds from which their income derives.

Direct allocations for field operations account for 90 per cent of the regular budget.

Currently, the Government spends approximately 60 per cent of the budget on security, while 7 per cent is spent on health and 4 per cent on education

The budget was processed through the budget information system.

The Mercure satellite earth stations project (A 53 374, paras. 31 37), for example, is an extrabudgetary activity, which if funded from the Development Account would amount to using resources from the regular budget to fund extrabudgetary activities.

(a) Funds are appropriated from the United Nations regular budget for new construction and major improvements the resulting expenditures are recorded and reported in separate construction accounts.

In this connection, the Advisory Committee requests that the Office of Programme Planning, Budgets and Accounts define a framework for the results based budgets of special political missions, which will be integrated in the budget proposals in Section 3, Political affairs, from 2006, and to report comprehensively on the measures adopted in the next budget proposals.

He also pointed out that over 75 per cent of estimated extrabudgetary resources were subject to intergovernmental review and that the estimates for extrabudgetary resources included the peacekeeping support account the components of which were subject to review by the Fifth Committee.

IV. HEADQUARTERS THE FUND BUDGET AND THE PROGRAMME SUPPORT COST BUDGET 33 42 14

(a) A total estimated amount of 1,157,900 will be absorbed within the proposed 2005 06 support account budget and an amount of 1,595,100 will be proposed in the 2006 07 support account budget.

Savings from productivity gains which are achieved during budget implementation and reported in performance reports would be transferred to the Development Account and utilized to fund development projects and activities, and not to reduce the level of the budget.

The support account was a budgetary concept not a programme.

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(iii) Unliquidated obligations in respect of the special account for programme support costs are accounted for on the same basis as for the regular budget.

The maximal biennial budget for the Key Policy Work Account shall not exceed 50 of the annual Administrative Account.

The maximal biennial budget for the Key Policy Work Account shall not exceed 50 of the annual Administrative Account.

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V. FIELD OPERATIONS THE FUND BUDGET AND THE PROGRAMME SUPPORT COST BUDGET 43 52 19

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1. The Advisory Committee on Administrative and Budgetary Questions has considered the note by the Secretary General on the utilization of the Development Account (A 52 848).