All expenditure incurred on such pre projects, projects or activities, including remuneration and travel expenses of consultants and experts, shall be charged to the same Sub Account.

Expenditure on water infrastructure Jordan seeks compensation in the amount of USD 126,282,666 for expenditure on water infrastructure projects that it was obliged to undertake as a result of the influx of refugees into its territory.

(i) Management of extrabudgetary resources, particularly concerning technical cooperation projects, including project documents review, allocations issuance, monitoring of expenditure implementation and financial reporting.

The Executive Director shall report to the Council at each session on the allocation and expenditure of funds within the Thematic Programmes Sub Account and on the implementation, monitoring and evaluation of approved pre projects, projects and activities.

The Executive Director shall report to Council on an annual basis on the allocation and expenditure of funds within the Thematic Programmes Sub Account and on the implementation, monitoring and evaluation of funded pre projects, projects and activities.

Governments typically have myriad ongoing expenditure commitments related to basic services such as national defense, infrastructure projects, education, and health care, not to mention to retirees.

As at 1 April 2005, UNHCR had received 51.1 per cent of the audit certificates for expenditure related to projects implemented in 2003, as compared with 65.2 per cent the previous year (as at January 2004 for 2002 projects).

Actual expenditure exceeded budgeted expenditure by 0.5 per cent.

Expenditure analysis

Expenditure ratios

Programme expenditure

The Board also recommended that UNDP continue to explore the reasons why certain nationally executed expenditure projects were not being audited by the country offices, in accordance with UNDP guidelines.

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

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

E. Expenditure estimates

Implementing partners' expenditure

Implementing partners' expenditure

Budgeting methods had improved and were based on precise results, which ought to make it possible to rationalize the use of funds allocated to programmes and projects, while also facilitating expenditure monitoring.

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.

Table 8 Expenditure ratios

Direct programme assistance expenditure

Income and expenditure projections

Overall programme expenditure, 2004

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

Savings on or the liquidation of prior period obligations in respect of all other technical activities are credited to individual projects as a reduction of current period expenditure in accordance with UNDP reporting requirements.

The Executive Director shall report to each session of the Council on the allocation and expenditure of funds within the Thematic Programmes Sub Account and on the implementation, monitoring and evaluation of funded pre projects, projects and activities and the financial needs for the successful implementation of the Thematic Programmes.

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

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 107 of the report, UNDP agreed with the Board's reiterated recommendation that it carry out its planned audit coverage of nationally executed expenditure projects based on the criteria stated in its audit plan guidelines.

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.

Total expenditure 1,344 million a b

Changes by major object of expenditure

(Per cent of total yearly expenditure)

Table 3 Income Expenditure Forecast 2005

Secondly, we froze our defence expenditure.

The total expenditure was 0.5 million.

Contributions and programme expenditure, 2004 2003

Table12. Income and expenditure, 2004 2003

Capitalization of research and development expenditure

UNDP had provided a global preliminary year to date expenditure file on 27 January 2005 covering expenditure of approximately 16,800,000.

Expenditure on health services, including regulation and protection, accounts for approximately 15 per cent of the recurrent expenditure estimates.1