Exchange rate All costs have been calculated on the basis of actual expenditures.

1 The amount required to bring the working capital reserve up to 8.3 per cent of the total annual programmes cost plus overhead.

It is therefore recommended that the costs associated with investment advisers be separated from other operational expenses.

Thus, it is recommended that the following costs, associated with contractual services, be separated from other operational expenses

The total estimated costs expenditures for the 2006 2007 biennium amount to 1,927,000

The total estimated costs expenditures for the 2006 2007 biennium amount to 5,555,000.

Most of the replacement projects are of a long term nature exceeding the time period of a biennium.

(a) General costs

2. Welcomes the agreed inter agency cost sharing arrangement, and requests that the apportionment of expenses be updated in 2003

Methodologies used to calculate costs 22

Common staff costs 804.3

Staffing requirements funded from overhead charges

4. Common staff costs 804 300

9. The Secretary General will provide financial assistance from the Fund on the basis of the recommendations of the panel of experts. Payments will be made against receipts showing expenditures made in respect of approved costs. The latter may include

The budget submission was presented in gross terms, including the United Nations cost sharing, and, for further clarity, the provision for each category of expenditure was apportioned between the Fund and the United Nations under the cost sharing agreement.

Total 2005 expenditures are estimated at 50.86 million, comprised of the following elements (a) Salaries and benefits 28 million and (b) General and administrative costs 10.05 million, for a total of 38.05 million.

Expenditure had gone up mainly because of salary increases authorized by the General Assembly after the budget for 2004 2005 had been established and also because of the adverse cost impact of the United States dollar depreciating vis à vis the euro.

Expenditure (staff costs and field office costs) for the same period amounted to 8.8 million, leading to a surplus of 0.5 million in 2004.

Table 10. Proposed resource requirements funded from overhead charges (thousands of United States dollars)

AS manages secretariat wide operating costs from the core budget. Staffing and related costs of AS are funded from overheads.

The average rate of overhead reached more than 11 per cent in 2004

The total budgeted expenditure (at 2004 2005 costs) under contributions to the cost shared services has increased by 1,208,600 (7 per cent).

He hoped that the fiscal austerity measures imposed on the Tribunals, as well as any future measures that might be taken, would not affect their work. His delegation reiterated its concern about the continuing increase in expenditure and the issue of re costing.

Table 9.

Claim 5000183 is for expenses and other losses related to public health damage.

With these costs arising as a result of the ageing of the complex, which was constructed from 1974 to 1979, the overall increase in gross expenditure for this Major Programme is projected at 12 per cent, which includes cost elements to be fully reimbursed by the Austrian Government or other external parties.

23. The Secretary General will provide financial assistance from the Fund on the basis of the evaluation and recommendations of the Division. Payments will be made against receipts evidencing actual expenditures for approved costs.

Table 2.2 2006 and 2007 proposed budget breakdown by general costs and outputs in the programme of work

As in recent years, a contingency provision has been made in the proposed budget to cover the cost of such services in the event the General Assembly does not maintain its past practice.

Furthermore, the reductions under common staff costs reflect both the realized vacancy rates described above and the lower than budgeted actual rate of common staff costs ( 5,526,400).

Recommendation for funds to cover overexpenditures due to write offs, refunds, cancellations, revaluations and other charges for completed projects financed by other resources

According to a study by the Ministry of Planning in 1997, however, entitled Consideration of the possibility of mobilizing additional resources for essential social services , an analysis of the distribution of public expenditure showed that the proportion allocated to social expenditure was of the order of 30 per cent and to essential health services around 15 per cent.

The World Bank's Public Expenditure Tracking System could be used, as appropriate, as a model for monitoring the performance and accountability of sanitation systems.

A new approach had therefore been adopted whereby, in the absence of specific instructions from donors, their share of unspent balances would be returned in the form of a cheque.

Table 8

Biennial support budget

Personnel

ILO International Labour Organization

Expenses

In Malawi, we are promoting good governance by pursuing sound macro economic policies, reduction in public expenditure, bench marking the activities and performance of the civil service and fighting corruption at all levels.

Recommendation for funds to cover overexpenditures due to write offs, refunds, cancellations, revaluations and other charges for completed projects financed by other resources 6 (c)

Programme expenditure

Meetings and consultations

Reimbursements of expenditures

Actual expenditure exceeded budgeted expenditure by 0.5 per cent.