Movement in the balance of unexpended resources, 2004 and 2003

Reimbursement is calculated as a percentage of programme resources expended.

The availability of the balance of unexpended resources depends on the degree of liquidity of the net assets held.

Other assets, net of liabilities, supplement investments to from the balance of unexpended resources.

The 171million balance of unexpended resources shown in table 7 represents the pool of resources available to finance UNDP activities funded by regular resources.

These resources cover the unspent project budgets of 33.4 million for 2005 and future years.

At the current level of 171 million, that balance represents the equivalent of less than three months' expenditure for the organization.

Analysis shows that consumer spending, as measured by out of pocket expenditures, represents the largest part of resources spent on population activities.

Unexpended resources at the end of 2004 totalled 48 million, including an operational reserve of 22.6 million.

by Member States, resulting in the under implementation of approved programmes.

The balances of unexpended resources for the funds totalled 83 million ( 68 million in 2003), representing 3 per cent of the overall balance.

The Fund also pays a reduced support cost in respect of each of its projects, which, similar to most other technical cooperation activities, is calculated as a percentage of programme resources expended

All United Nations Member States therefore have a right to hold the Conference accountable for its failure to move forward on negotiations that have been identified by the international community as a whole, and to hold the Conference responsible for the resources that are being expended.

Audit Resources spent 1 July 2004 to 30 June 2005

If the amount of resources spent on these activities were added to expenditures for the costed population package, the overall level of support to the Programme of Action of the International Conference on Population and Development would be considerably higher.

Unexpended resources at 31 December 2004 totalled 42.9 million, an increase of 17.8 million over the 25.1 million total at 31 December 2003.

Provisional unencumbered balances due for distribution on 1 January 2006

The European Union currently provides almost half of all the money spent to help developing countries.

As of the end of 2004, the overall balance of unexpended resources was 2.7 billion.

Comment by the Administration. A monthly budget update is available of all expenses incurred for training purposes.

(a) (ii) Implementing partners are required to report on their disbursements against instalments received from UNHCR in accordance with the terms and conditions of project sub agreements.

The difficulties that the fund users, as well as the implementers, face may be overcome by

The draft decision entitled Unencumbered balances of appropriations , as amended, was adopted for recommendation to the plenary.

The out of pocket health expenditures were assumed to be completely in line with out of pocket expenditures for population goods and services.

This has been done after disposing of the unspent balances in the Fund according to the instructions from the donors.

UNENCUMBERED BALANCES OF APPROPRIATIONS, INCOME FROM NEW MEMBER STATES AND INTEREST INCOME IN EXCESS OF BUDGETARY ESTIMATES

Under these circumstances, the Organization will continue to provide its services in a focused, prioritized and integrated manner in order to maximize value for money.

Of the expenditures reported by implementing partners against UNHCR instalments, 127 million corresponds to salaries and other staff costs.

Financing through voluntary contributions and unencumbered balances did not reflect the principle of shared responsibility, nor did it constitute a secure way of funding.

After determining the level of unencumbered balances for the fiscal period, the amount actually received in cash becomes due for adjustment to Member States that have fully paid their contributions for the respective biennium, in proportion to their respective assessment rates.

The CHAIRPERSON invited the Committee to resume consideration of the draft decision entitled Unencumbered balances of appropriations , which had been introduced at the Committee's 2nd meeting.

Approved programmes

This total includes 221 million in programmes to be funded from UNICEF regular resources and 815 million for projects that the Board approved as worthy of support and that were financed by pledges of supplementary funds made in 2004. The total also includes 370 million for projects financed by pledges for emergency relief and rehabilitation.

United Nations Children's Fund

(p) Surpluses due to Member States are funds available for credit to Member States arising from unencumbered balances of the appropriations and contributions from new Member States.

Zakat The Islamic system of Zakat (two and a half annual tax on all unspent wealth and assets) is designed to benefit widows, orphans, the poor and those in dire need.

But an increase in government outlays often means wasteful spending that produces less value than consumers would get from those same dollars.

Notwithstanding the Mission's high budget implementation rate, the resources saved should be maintained in the budget on the condition that they were reallocated and redirected at providing services of a substantial nature.

(i) Unencumbered balances of appropriations and interest income in excess of budgetary estimates amounted to 803,441 the respective share was distributed to eligible Member States with the 2005 assessments.

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).

In paragraph 144, the Office of the United Nations High Commissioner for Human Rights agreed with the Board's recommendation that it utilize the unspent balances of closed trust funds, as agreed with the donors.

UNICEF has total cash of 1,334 million (which includes the unspent balances from trust funds in the amount of 286 million).

His delegation would support the European Union's suggestion that Member States consider voluntarily renouncing their share of the unencumbered balances of appropriations so that they could be used for technical cooperation activities.

The eighth and ninth sessions of the General Conference did not suspend the relevant financial regulations, but introduced a voluntary aspect by encouraging Member States to renounce their shares of the unencumbered balances of appropriation.

UNDP resources the resources credited to the UNDP regular resources account or other resources account and, therefore, exclude resources credited to the UNDP funds account.