AS manages secretariat wide operating costs from the core budget. Staffing and related costs of AS are funded from overheads.

Headquarters costs represent seven per cent of expenditure.

(b) Systematically charging the 13 per cent of programme support costs (overhead) to programmes grants whenever possible.

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

The capital expenditure costs are then amortized or depreciated over the life of the asset in question.

Methodologies used to calculate costs 22

The total expenditure, including support costs, incurred during 2004 was 29.8 million.

Staffing requirements funded from overhead charges

Overhead charge and its use In accordance with the financial procedures (decision 15 CP.1), the Convention budget is required to provide for a 13 per cent overhead charge to the United Nations to cover the costs of the administrative services which the United Nations provides to the Convention.

In this regard, the Committee notes that in addition to support costs, there are programme costs, with the line between them often being vague and the latter including an element of support costs that is not always clearly disclosed.

The Administration informed the Board that support costs and other overhead costs relating to the project should be kept to a minimum, not only during the design and pre construction phases, but also throughout the implementation of the project.

(c) Report on common staff costs (SPLOS 127)

The re are health costs including surgery, x rays and dental costs, and the care of women and children who suffer long term psychological damage.

The costs of the cooperative management programme will consist of two elements administration expenses and funds needed for financial incentives to reduce herd sizes.

Table 10. Proposed resource requirements funded from overhead charges (thousands of United States dollars)

The average rate of overhead reached more than 11 per cent in 2004

The additional 25 investigators would be funded under general temporary assistance.

The companies can recover their expenses thanks to patents, which give them a temporary monopoly and thus allow them to charge prices well above the cost of producing the drugs.

Requests the Executive Director to monitor the ratio between the programme and the support budgets to ensure that support costs are not increased to the detriment of expenditure on programmes

Table 9.

Claim 5000183 is for expenses and other losses related to public health damage.

These sorts of benefits are, in economic terms, worth at least twice as much as the cost of the program the main expense is the cash that is transferred to households.

Schedule III. Annual cost of living adjustments by main duty station (General Service)

Standard salary costs (United States dollars per year) General Temporary Assistance (GTA) has been calculated at 1 per cent of the total salary cost.

According to a study by the Ministry of Planning in 1997, however, entitled Consideration of the possibility of mobilizing additional resources for essential social services , an analysis of the distribution of public expenditure showed that the proportion allocated to social expenditure was of the order of 30 per cent and to essential health services around 15 per cent.

The World Bank's Public Expenditure Tracking System could be used, as appropriate, as a model for monitoring the performance and accountability of sanitation systems.

A new approach had therefore been adopted whereby, in the absence of specific instructions from donors, their share of unspent balances would be returned in the form of a cheque.

Table 8

Biennial support budget

Personnel

ILO International Labour Organization

Expenses

It also covers the cost of the publications of the Court, the acquisition of supplies and equipment and general operating expenses.

Although there was a decrease in expenditure of 0.8 million compared to 2003 ( 18.5 million), the Special Voluntary Fund expenditure for 2003 included external costs of 1.7 million.

In Malawi, we are promoting good governance by pursuing sound macro economic policies, reduction in public expenditure, bench marking the activities and performance of the civil service and fighting corruption at all levels.

The debate about austerity and the high cost of public debt is thus misleading on two accounts.

Programme expenditure

Meetings and consultations

Reimbursements of expenditures

To facilitate comparability with the programme of work and budget proposals of other organizations of the United Nations system, the staff costs are shown net of staff assessment under the various expenditure sections of the programme budget.

Actual expenditure exceeded budgeted expenditure by 0.5 per cent.

Common staff costs were lower than in 2002 for reasons of lower staff turnover.

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

1 The amount required to bring the working capital reserve up to 8.3 per cent of the total annual programmes cost plus overhead.

Iran further states that it incurred expenses in providing medical treatment and public health facilities to the refugees, and seeks compensation for those expenses.