Several offices did not formally designate petty cash custodians, nor provide instructions to the custodians concerning the types of expenditure allowed from the petty cash account.

Comment by the Administration. Treasury maintains expenditure (primary payroll) forecasts and matched investments when market conditions and cash balances permit.

Several offices did not formally designate petty cash custodians, nor provide instructions to the custodians concerning the types of expenditure allowed from the petty cash account (Angola, Eritrea, Ethiopia, Namibia, and New York).

Actual expenditure exceeded budgeted expenditure by 0.5 per cent.

Purchase orders cannot be processed unless they pass through the budget check function, which does not permit expenditure in excess of the project budget for that accounting period, or in excess of cash received.

Expenditure analysis

Expenditure ratios

Programme expenditure

Cash holdings

Cash advances

Excluding expenditure on maternal conditions, total health expenditure per female was AUS 2,773 (21 per cent more than male per capita expenditure).

Working capital is measured through the difference between resources in cash or readily convertible into cash (Current Assets), and cash requirements (Current Liabilities).

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

E. Expenditure estimates

Contributions in cash

Implementing partners' expenditure

Implementing partners' expenditure

C. Cash couriers

Selective Cash Assistance

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.

Credit card or cash?

Credit card or cash?

Cash Aid for Africa

Apple s Cash Flow Problem

Table 8 Expenditure ratios

Management of petty cash

SR IX. Cash Couriers

a transaction involving cash

Direct programme assistance expenditure

4120 Cash margin requirement

Income and expenditure projections

Cash and term deposits

Overall programme expenditure, 2004

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

The cash budget is funded through cash contributions recorded as income to the General Fund (GF).

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.

The expenditure was non negotiable.

Income, expenditure and resource mobilization

Total expenditure 1,344 million a

Regular budget cash flow projection

(i) Cash and term deposits

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).

By buying government bonds for cash, a central bank can satisfy demand and push down the price of cash.

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.