Funds transferred to implementing partners ( 330 million in 2004) were directly recorded as expenditure in the financial statements.

In paragraph 47, the Board reiterated its recommendation that UNICEF amend the presentation of its financial statements for cost recovery in statements I and IV or submit a redefinition of programme support expenditure to its Executive Board.

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

Actual expenditure exceeded budgeted expenditure by 0.5 per cent.

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.

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).

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.

Changes by major object of expenditure

(Per cent of total yearly expenditure)

Capitalization of research and development expenditure

E. Expenditure estimates

Implementing partners' expenditure

Implementing partners' expenditure

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 effect of including the United Nations regular budget contributions in financial statements for 2004 and for future years is to increase income and expenditure by the amount of the United Nations Regular Budget allotment advice for the period.

(c) The recording of non existent expenditure

Ratio of subventions to annual total 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

Table 8 Expenditure ratios

Direct programme assistance expenditure

Income and expenditure projections

Overall programme expenditure, 2004

One of the determining factors of health expenditure is the level of gross domestic product (GDP) and the share of health expenditure in GDP.

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

UNDP had provided a global preliminary year to date expenditure file' on 27 January 2007 containing expenditure of approximately USD 16,800,000.

The public sector wage bill continues to be the largest expenditure item, consuming around 68 per cent of total 2004 expenditure.

The net support budget expenditure of 281 million in 2004 was 11 per cent higher than the expenditure level of 2003 ( 252 million).

Schedule 3 of A 60 572 contains a summary of projected expenditure by object of expenditure for each budget section and main determining factor.

Sukhumi questioned this commitment, citing in particular the increased military expenditure by Tbilisi, and regarded Georgian statements on the closure of the Abkhaz portion of the Black Sea to international maritime traffic as provocative and intended to disrupt the summer tourist season.

Table 8 Regular Budget by Category of Expenditure

Table 11 Regular Budget by Category of Expenditure

Figure 1 Regular Budget by Category of Expenditure

Headquarters costs represent seven per cent of expenditure.

It included the capital expenditure of 40 million.

(d) Net excess (shortfall) of income over expenditure

Table 22.8 Summary of requirements by object of expenditure

Table 22.11 Summary of requirements by object of expenditure

Table 22.14 Summary of requirements by object of expenditure

Table 22.17 Summary of requirements by object of expenditure

Table 22.20 Summary of requirements by object of expenditure

The expenditure was non negotiable.