(Actual outlays, current prices)

This financial plan sets planned regular resources expenditure at a level that guarantees compliance with this target.

Therefore, based on when the information became available, the Office for the Coordination of Humanitarian Affairs did record expenditure in the appropriate financial period.

(i) Deferred charges comprise expenditure items that are not properly chargeable in the current fiscal period and that will be charged as expenditure in a subsequent fiscal period

In paragraph 30 of its report, the Board recommended that UNU complete its reconciliation of the deferred charges and accordingly record expenditures in the appropriate financial periods to ensure that expenditures classified as deferred charges pertained only to future financial periods.

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 financial cost of the war was between 6 and 8.5 billion lire, approximately 14 to 20 per cent of the country's annual expenditure.

In the absence of segregation of Iraq Trust Fund funds, the production of these financial statements required a cumbersome manual selection of expenditures.

Enhance the role of the private sector in the mobilization of resources for population and development, in monitoring population expenditures and in ensuring that financial targets and equity objectives are met.

Kindly review whether the expenses incurred during this financial period are in accordance with the appropriations made by the Meeting of States Parties

(a) Within the same financial period, reimbursements of actual expenditures incurred may be credited to the accounts against which they were originally charged reimbursements of actual expenditures incurred in prior financial periods shall be credited as miscellaneous income.

Table 8

Biennial support budget

Personnel

ILO International Labour Organization

Expenses

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 mentioned in note (q) to the financial statements, in 2004 UNHCR implemented the Board's recommendation to report actual disbursements and commitments as total expenditures and to disclose the change in a note to the financial statements.

In paragraph 88, the Board recommends that the Office for the Coordination of Humanitarian Affairs ensure that, as far as possible, expenditure is recorded in the correct financial period.

The NPA did not have the details of foreign loans totaling 21.789 million. Nor have they made any efforts to collect them.

Programme expenditure

Meetings and consultations

Reimbursements of expenditures

Actual expenditure exceeded budgeted expenditure by 0.5 per cent.

Comment by the Administration. The financial situation of the General Fund of UNITAR improved significantly in 2004, with income in excess of expenditure of over 400,000, compared to a shortfall of income over expenditure of 130,000 at the end of the previous biennium.

For retirees and other people who need to spend soon, the year to year variability of the stock market commands caution.

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

Let's share the expenses.

Let's share the expenses.

Expenditure analysis

E. Expenditure estimates

a Includes commitment authority in the amount of 49,950,000.

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.

Noting that the Government of the Territory continues to have financial, budgetary and internal control problems, but that it has recently taken steps to increase revenues and decrease government expenditures,

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

Unforeseen and extraordinary expenses

Expenditures Annual Programme Fund

Expenditures Supplementary Programme Fund

Direct programme assistance expenditure

military expenditures

(Actual outlays, current prices)

(A) Column 6, item 1.1.3, includes military retirements and pensions, retroactive retirements and pensions and scientific and technological research staff.

Instrument for standardized international reporting of

In the defense budget for 2005 the percentage of personnel expenses shall be lower than in 2004, but it is still high comparing to international standards

National currency and unit of measure Thousands of GEL