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

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.

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

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

A statement of administrative and financial implications would be submitted to the Assembly at its sixtieth session should the Standing Committee's recommendations involve expenditures different from those estimated here.

Of total projected expenditures, salaries and benefits are estimated at 26.16 million and general and administrative expenditures are estimated at 12.05 million.

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

If, for example, an agency working to reduce poverty in Africa cuts staff with expert knowledge, it is more likely to end up funding projects that fail.

Methodologies used to calculate costs 22

In accordance with the Convention and the 1994 Agreement, the administrative expenses of the Authority shall be met by assessed contributions of its members until the Authority has sufficient funds from other sources to meet those expenses.

One of the key issues underlying discussions on funding is how best to finance the three basic categories of expenditures programme expenses programme support costs and administrative expenses.

Overhead charge and its use In accordance with the financial procedures (decision 15 CP.1), the Convention budget is required to provide for a 13 per cent overhead charge to the United Nations to cover the costs of the administrative services which the United Nations provides to the Convention.

Staffing requirements funded from overhead charges

In section IV of its resolution 59 269 of 23 December 2004, the Assembly increased the administrative costs to 41,011,800, thereby raising the overall appropriation by 5,340,700, to 86,111,500 (inclusive of the extrabudgetary costs).

(e) Calls on UNHCR to keep its administrative expenditure under continual review with a view to reducing it as a proportion of total expenditure

(e) Calls on UNHCR to keep its administrative expenditure under continual review with a view to reducing it as a proportion of total expenditure

The budget will cover administrative and policy activities.

The Executive Board, in proposing the share of proceeds to cover administrative expenses and registration fees to recover any project related expenses, may consider proposing lower fees for small scale CDM project activities.

The costs of the cooperative management programme will consist of two elements administration expenses and funds needed for financial incentives to reduce herd sizes.

As indicated in document FCCC SBI 2005 8 Add.1, the resource requirements for the administrative services of the secretariat are funded from the overheads payable on all UNFCCC trust funds.

The effectiveness of harmonization from the point of view of its financial consequences needed to be assessed separately. Thus far, there had been an increase rather than a decrease in administrative expenditures.

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

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

(iv) The Act on the Public Prosecution Office, which provides that the Prosecutor has a duty to oversee compliance by public administration bodies with laws and regulations, and to review the legality of binding regulations issued by public administration bodies.

Several measures were taken to increase the administrative and judicial efficiency of the OTP.

Table 9.

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

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

Based on the experience gained during the coming two years, it will be possible to predict their contribution to covering the administrative expenses of the CDM when considering the programme budget for the subsequent biennium (2008 2009).

Management services, administration of justice and services to the Fifth Committee of the General Assembly and to the Committee for Programme and Coordination

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.

While the Board recognizes the efforts of the Administration to reduce administrative expenses, it remains concerned that the budget for such costs continued to rise, notwithstanding the fact that the project is still in its pre construction phase.

Programme expenditure

Meetings and consultations

Reimbursements of expenditures

Actual expenditure exceeded budgeted expenditure by 0.5 per cent.

However, under this approach, there is a high risk of linking administrative budgets to an abstract notion of core expenses, embedded in the agency's historical mandates and past budgets, instead of the evolving demands being placed on it.

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