Local governments are expected to disburse roughly 35 per cent of the total government budget in 2006.

The budgets approved by the Executive Board represent the best estimates of expenditures to be incurred and actual expenditures are incurred only when sufficient income is projected to be available.

Projected construction disbursements under the capital master plan

Payments?

Obligations for 1998 for troops are expected to total 162 million and payments amounting to 164 million will be made for troop and contingent owned equipment.

Calculated solely on the principle of capacity to pay, the largest contributor should, in fact, be paying more than the ceiling of 25 per cent of the regular budget.

The expenditures will be charged against the budget appropriations of the periods when actual payments are made.

3. Payments

The expenditures will be charged against the budget appropriations of the periods when actual payments are made.

The operational reserve is estimated to cover the following contingencies (in United States dollars)

Recording payments?

The method used by UNHCR to account for such advances to UNDP for third parties was not consistent.

Additional significant contractual commitments and disbursements are expected in the upcoming period.

2. Calculate Loan 3. Payments

UNDP has made an accounting accrual of 27 million for the year ended 31 December 2004. This amount is over and above disbursements by UNDP for after service health insurance, which are included as part of biennial support budget expenditure.

(c) Update its memorandum of understanding with United Nations Development Programme (UNDP) in order to manage the procedure for the payment of advances (para. 69)

(c) Update its memorandum of understanding with the United Nations Development Programme (UNDP) in order to manage the procedure for the payment of advances (para. 69)

Yes, payments were made.

The cost of refurbishment will be borne by the UNPREDEP budget.

The accounting for advances made to UNDP and the recording of expenditure in UNHCR books has been done through successive steps.

11 Share based Payments

Projected expenditures are based on data relating to the outstanding amounts of approved programmes, plus estimated expenditures on future programmes.

The actual delivery of UNOPS for 2004, based on unaudited preliminary results, exceeded the budgeted delivery by 1 per cent ( 4 million). Actual expenditure exceeded budgeted expenditure by 0.5 per cent.

In the case of remuneration calculated on the amount of work performed (contract work, work on the basis of a commission), a worker is entitled to an advance payment and the balance promptly after the full remuneration is calculated.

Upon request from UNDP, UNHCR pays advances to cover expenditures incurred by UNDP on its behalf (for United Nations Volunteers and various other field expenditures).

Upon request from UNDP, UNHCR pays advances to cover expenditures incurred by UNDP on its behalf (for United Nations Volunteers and various other field expenditures).

No, no payments were made yet.

Payment will be stopped from the time a pension or an advance on a pension is paid.

Advances to agencies 5. The Board recommends that UNDP define a reasonable period of foreseen cash requirements for its

Budget funding of current payments in the social field is being carried out in full.

The amount of the advance paid was determined by previous expenditure patterns.

Update its memorandum of understanding with United Nations Development Programme (UNDP) in order to manage the procedure for the payment of advances (para. 69)

77. Cash advances to Governments and to non governmental organizations is analysed by the Board in paragraphs 28 36 of its report.

In paragraph 174, the Board of Auditors recommended that UNFPA, in conjunction with UNDP, ensure that payments split between two or more budget holders be approved by both budget controllers before payment takes place.

Most of these expenditures were covered by the central budget.

The budget forecasts LL 7,320 billion in expenditures (LL 7,920 billion of total estimated treasury expenditures, for the first time including LL 400 million in carryovers and LL 200 billion for advances for municipalities) and LL 4,600 billion in revenues, implying a deficit target of 37.2 per cent and of 42 per cent against total estimated treasury expenditures, compared to an actual deficit of 59 per cent in 1997.

The design phase of the Capital Master Plan required 10 per cent of the contract value to be paid every month, ending with the final 30 or 40 per cent on completion of the design work.

(a) Apply strictly the Finance Manual provision that advances should not be made while disbursement reports are outstanding and any advances allowed should be limited to no more than one quarter s estimated expenditure

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.

In paragraph 174 of its report, the Board recommended that UNFPA, in conjunction with UNDP, ensure that payments split between two or more budget holders were approved by both budget controllers before payment takes place.

Semi retirement pension is not payable together with anticipatory pension.

Projected programme expenditures

Interventions to support the remaining livestock and longer term livelihood support programmes, mainly cash for work, are ongoing.

The Office proposes to include those audits in the comprehensive management audit and to utilize the foreseen resources in the support account budget towards the resource requirements for the comprehensive management audit of the Department of Peacekeeping Operations.

The UNDP administration, it would seem, does not address the apparent finding of over advancement.