An order management and electronic trading system will be implemented, with one time capital expenditure of 220,000.

The research and development agenda focused on the key thematic issues in local development local economic development, public expenditure management, local service delivery, and natural resource management.

Large sums of money without good governance, prudent expenditure management, transparency and accountability are unlikely to produce the desired result.

The ledger captures all expenditures incurred by field offices and delivers close to real time access to management expenditure data

UNCDF expenditures fall into three basic categories (a) management and administration (b) programme support from HQs level and (c) programme expenditure.

The key ratio of programme expenditure (including direct programme support from headquarters) to expenditures for management and administration', was a respectable 9 1.

In conjunction with the implementation of a new integrated financial management system (PeopleSoft) during 2004, UNHCR further refined its accrual based expenditure accounting.

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

(c) The expenditure level for Buildings Management in 2004 amounted to 17.4 million, or 73.3 per cent of the appropriations for that year.

The decreased expenditure in UNIDO's contribution to common buildings management by 1,124,900 mainly results from the reduction of subsidies to the catering operation and the withdrawal of 1,409,000 from the Buildings Management special account.

Actual expenditure exceeded budgeted expenditure by 0.5 per cent.

Expenditure analysis

Expenditure ratios

Programme expenditure

In the area of audit management of nationally executed expenditure and programme expenditure implemented by non governmental organizations, which is one of three matters of emphasis (para. 4 (a)), UNDP is committed to taking a holistic approach to addressing the recommendations of the Board.

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

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.

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).

The system also provides management reporting for the Publications Board and monitoring of expenditure on publications, as well as ensures that the programme is in line with the approved programme of work.

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