Table 1. Regular and operational budget expenditure and income by

(b) Operational budget expenditure amounted to 8.8 million in 2004.

Table 3. Operational budget expenditure and income by programme and major object

Table 3. Operational budget expenditure and income by major programme and programme 120

Table 1. Regular and operational budget expenditure and income by programme and major

a Reflects adjusted distribution of approved resources between military and operational requirements categories of expenditure.

a Reflects adjusted distribution of approved resources between military and operational requirements categories of expenditure.

While not objecting to this expenditure, the Committee emphasizes that unbudgeted expenditure should be kept to a minimum and should be directly related to operational needs.

a Reflects adjusted distribution of approved resources between military and police personnel and operational costs categories of expenditure.

a Reflects adjusted distribution of approved resources between military and police personnel and operational costs categories of expenditure.

It should be noted that costs for administrative and operational services (AOS) are now included in programme expenditure.

With regard to operational costs, the Advisory Committee recommended that expenditure for official travel and air transportation should be reduced.

Accordingly, the level of the operational budget reserve shall be established at 15 per cent of the estimated biennial expenditure.

In this connection, it is important to consider the relationship between the regular budget, operational budget and technical cooperation delivery expenditure.

This represents barely six weeks of expenditure for the organization and reflects the delicate balance between operational needs and availability of funds.

In the first quarter of 2005, additional support cost income of 3.8 million and expenditure of 1.9 million further increased the operational budget reserve

Owing to their operational complexity, geographical dispersion and large financial expenditure, peacekeeping missions had more inherent control risk than other parts of the United Nations.

(b) Approved the level of the operating reserve for the biennium 2006 2007 at 3.03 million, representing 15 per cent of the estimated operational budget expenditure for that biennium

(b) Approves the level of the operating reserve for the biennium 2006 2007 at 3.03 million, representing 15 per cent of the estimated operational budget expenditure for that biennium

(b) Approves the level of the operating reserve for the biennium 2006 2007 at 3.03 million, representing 15 per cent of the estimated operational budget expenditure for that biennium

Under non post objects of expenditure, the resources relate to general temporary assistance, overtime, consultants, travel of staff and other operational costs, such as general operating expenses, supplies and equipment.

Actual expenditure exceeded budgeted expenditure by 0.5 per cent.

The Committee notes from the supplementary information provided to it that the expenditure under operational costs as at 31 August 2005 amounted to 20 million, which, if compared with the budget of 135.3 million, may indicate delays in the implementation of projects funded under operational costs.

Under non post objects of expenditure, resources relate to general temporary assistance, overtime, travel of staff and other operational costs, such as general operating expenses, supplies and materials and furniture and equipment.

Expenditure analysis

Expenditure ratios

Programme expenditure

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

By appropriation group, 55 per cent of the expenditure was spent on programme support activities 21 per cent on management and administration and 23 per cent on support to the operational activities of the United Nations system.

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).

UNOPS has also developed a financial model to monitor year to date actual expenditure versus budgeted expenditure by initiative.