Exchange rate All costs have been calculated on the basis of actual expenditures.

The actual costs would be reported in the second financial performance report for the biennium 2004 2005.

Methodologies used to calculate costs Staff costs Salary and common staff costs The standard costs (in United States dollars) applied in determining staff costs in the proposed budget are based on actual salary costs for the first three months of 2005, and adjusted for step increments in 2006 2007.

Furthermore, the reductions under common staff costs reflect both the realized vacancy rates described above and the lower than budgeted actual rate of common staff costs ( 5,526,400).

UNHCR stated that if the costs of assistance have increased to narrow the gaps between the standards and the actual levels, the increases in costs are fully justifiable.

UNHCR stated that if the costs of assistance have increased to narrow the gaps between the standards and the actual levels, the increases in costs are fully justifiable.

Revisions to standard salary costs, common staff costs and vacancy rates are based on actual experience by category and level for the Vienna duty station and each of the four regions of operation.

In the Government Performance Project, for example, while it was very difficult to assess the actual extent of information technology use by government employees, it was relatively easy to determine actual costs of the systems being analysed.

Iraq states that this claim unit should be rejected because it is not for actual costs incurred by the Government of Saudi Arabia.

The actual costs will be determined after the closure of the sessions and completion of related work, with all relevant expenditures recorded in the accounts.

Such expenses are provided for in the relevant programme budgets, and the actual costs incurred in each financial period are reported as current year expenditure.

The additional requirements were attributable mainly to higher than budgeted actual average payments for salaries and common staff costs to local staff during the 12 month period.

Since such donor policies do not reduce UNIDO's actual support cost requirements for project delivery, these costs need to be covered, to an increasingly greater extent, by the regular budget.

As a result of the job fair, UNOPS provided to the Board of Auditors a list of staff who were separated and the actual costs of the compensation paid them.

Seeking an adjustment to cover the exchange rate fluctuations and regular salary developments since the adoption of the budget for the current biennium, the calculation of standard staff costs for budgetary purposes has again been revised to rigorously reflect the actual costs to the secretariat (see annex II).

The Actual Situation

The actual situation

a Actual expenditures.

In paragraph 128, UNFPA agreed with the recommendation of the Board of Auditors to continue its efforts to obtain and record particulars of actual audit costs for all audits of nationally executed projects.

23. The Secretary General will provide financial assistance from the Fund on the basis of the evaluation and recommendations of the Division. Payments will be made against receipts evidencing actual expenditures for approved costs.

Although the variance may appear insignificant overall, the Board notes that the actual variances in individual line items were significant, most notably a 40 per cent ( 1 million) increase in costs related to Atlas.

Actual appreciation would lead to actual deflation and further downward pressure on domestic interest rates.

(b) The actual contractual place of receipt or the actual contractual place of delivery or

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