Not earmarked 21 Earmarked 21

Earmarked resources

Trust funds and earmarked contributions

In cases where countries had accumulated significant arrears before benefiting from the Initiative, the transfer of budgetary revenue to the special account used to finance earmarked social expenditures implies additional expenditure, as arrears have to be cleared.

While commendable progress has been made in resource mobilization, there is still a major imbalance between earmarked and non earmarked contributions.

Financial resources should be earmarked and traceable.

Fund raising activities for non earmarked funds

With more resources earmarked even more could be done.

Revenue estimates

Tax revenue

Special purpose funds are earmarked by region or by theme ( soft earmarking) or are earmarked to a specific project or activity within a project ( hard earmarking).

The Department of Revenue Tax Division reports regularly on the state's revenue sources.

Also calls for increased, non earmarked contributions to the Foundation

(a) As tariff barriers decline, it is important to find other revenue sources in place of falling trade tax revenue since, in several African countries, such revenue remains a significant part of total revenue.

C. Revenue analysis

In developing countries tariff revenue accounts for 10 20 per cent of government revenue.

4. Also calls for increased, non earmarked contributions to the Foundation

5. Also calls for increased, non earmarked contributions to the Foundation

Voluntary contributions should also be increased and, where possible, not earmarked.

The Internal Revenue Service (IRS) is the revenue service of the United States federal government.

Local administrations and revenue

Sample sources of revenue

1993 Zambia Revenue Authority

(b) Revenue producing activities

Prime sources of revenue

Some members noted the concern expressed in the report about the imbalance between earmarked and non earmarked contributions, which lessens the ability of UN Habitat to allocate resources according to priorities.

The Council will encourage both unearmarked and earmarked contributions to the account.

In addition, the Institute raised 716,025 in extrabudgetary funds earmarked for projects.

Contribution to public revenue generation

Proceeds from revenue producing activities

This is a table of the total federal tax revenue by state collected by the U.S. Internal Revenue Service.

Broken down in percentage terms, the revenue generated from the project portfolio of services is estimated at 60.1 per cent revenue generated from direct service provision is estimated at 36.5 per cent and revenue from rental and interest represents 3.4 per cent of total projected 2004 revenue.

Tax revenue is included for comparison.

(c) Revenue source's protection from adjustment

Revenue from businesses and entry taxes

1994 Zambia Revenue Authority, Board Member

Contributions to this trust fund are both unearmarked (window 1) and earmarked (window 2).

b) The project budget comprises mainly non recurrent costs funded by earmarked project contributions.

Nearly all projects are developed with earmarked contributions and most are modest in size.

Of the total voluntary contributions to the Foundation, non earmarked contributions rose from 8.3 million in 2003 to 10.5 million in 2004, while earmarked contributions rose from 17.2 million to 22.2 million during the same period.

To gather local revenue in the city of Jowhar, Mohamed Dheere has appointed a Mayor and local staff, including revenue officers.

They have also refused the federal dollars earmarked to expand their state level Medicaid programs.

The Agency is also dependent on additional funding earmarked for project budget and emergency operations.

In addition, the unit manages the Japan WID fund earmarked for women's economic empowerment programmes.

c Earmarked for a research project entitled, Disarmament as Humanitarian Action Making Multilateral Negotiations Work.