Table 1. Regular and operational budget expenditure and income by

Table 3. Operational budget expenditure and income by programme and major object

Table 3. Operational budget expenditure and income by major programme and programme 120

Table 1. Regular and operational budget expenditure and income by programme and major

a Reflects adjusted distribution of approved resources between military and operational requirements categories of expenditure.

While not objecting to this expenditure, the Committee emphasizes that unbudgeted expenditure should be kept to a minimum and should be directly related to operational needs.

It should be noted that costs for administrative and operational services (AOS) are now included in programme expenditure.

With regard to operational costs, the Advisory Committee recommended that expenditure for official travel and air transportation should be reduced.

In this connection, it is important to consider the relationship between the regular budget, operational budget and technical cooperation delivery expenditure.

Owing to their operational complexity, geographical dispersion and large financial expenditure, peacekeeping missions had more inherent control risk than other parts of the United Nations.

(b) Approved the level of the operating reserve for the biennium 2006 2007 at 3.03 million, representing 15 per cent of the estimated operational budget expenditure for that biennium

Under non post objects of expenditure, the resources relate to general temporary assistance, overtime, consultants, travel of staff and other operational costs, such as general operating expenses, supplies and equipment.

The Committee notes from the supplementary information provided to it that the expenditure under operational costs as at 31 August 2005 amounted to 20 million, which, if compared with the budget of 135.3 million, may indicate delays in the implementation of projects funded under operational costs.

Under non post objects of expenditure, resources relate to general temporary assistance, overtime, travel of staff and other operational costs, such as general operating expenses, supplies and materials and furniture and equipment.

Expenditure

4 Proposed expenditure and income by major object of expenditure 18

Expenditure analysis

Programme expenditure

Actual expenditure in field offices represents only a part of the total expenditure.

UNICEF WASH expenditure in 2004 was 160 million, the highest ever annual expenditure in this area, representing 12 per cent of total UNICEF programme expenditure.

By appropriation group, 55 per cent of the expenditure was spent on programme support activities 21 per cent on management and administration and 23 per cent on support to the operational activities of the United Nations system.

Implementing partners' expenditure

E. Expenditure estimates

Table 6 shows programme expenditure as broken down by UNHCR into programme support and administrative expenditure.

And let me show you, what does public expenditure rather, public administration expenditure in Uganda constitute?

Table 8 Expenditure ratios

Direct programme assistance expenditure

Income and expenditure projections

Overall programme expenditure, 2004

In order to assess the share of administrative expenditure, the table includes the expenditure funded from the United Nations regular budget (line D), which relates to headquarters administrative expenditure.

In order to assess the share of administrative expenditure, the table includes the expenditure funded from the United Nations regular budget (line D), which relates to headquarters administrative expenditure.

As a result, according to current projected actuals of revenue and expenditure, expenditure will exceed revenue by 13.99 million (including 3.5 million in installation expenditure payments for the Atlas rollout).

The capital expenditure was robust.

Income, expenditure and resource mobilization

Total expenditure 1,344 million a

UNOPS has also developed a financial model to monitor year to date actual expenditure versus budgeted expenditure by initiative.

ITU 2001 expenditure amounted to US 33.6 million average expenditure per staff member in 2001 2002 was US 2,256.

Based on the estimated income and expenditure data for the year 2004, the operational reserve will be adjusted upwards to a new level of 169 million, from 154 million, and the resulting 15 million will be transferred from the general resources of UNDP.

In Australia in 2000 2001, total annual health expenditure of AUS 2,908 per female was 27 per cent more than the AUS 2,291 per capita for males. Excluding expenditure on maternal conditions, total health expenditure per female was AUS 2,773 (21 per cent more than male per capita expenditure).

UNDP had provided a global preliminary year to date expenditure file on 27 January 2005 covering expenditure of approximately 16,800,000.

Expenditure on health services, including regulation and protection, accounts for approximately 15 per cent of the recurrent expenditure estimates.1

Total expenditure 1,344 million a b

expenditure at 2004 2005 rates 123

(Per cent of total yearly expenditure)

Table 3 Income Expenditure Forecast 2005