Table 1 provides a summary of the results of the recosting based on the parameters described in the following paragraphs.

(f) Improve transparency and value for money by introducing activity based costing techniques, to be rolled out systematically in 2006.

10. Decides that the proposed programme budget for the biennium 2002 2003 shall contain provisions for recosting on the basis of the existing methodology

Recosting

Markets and clients would remain diverse, necessitating a more geographically dispersed support structure than for option one, but portfolios would be subject to full cost recovery, assured by improved pricing though activity based costing processes.

Official Records of the General Assembly, Fifty ninth Session, Supplement No. 6 (A 59 6 Rev.1).

External work may be estimated by measuring the physical activity level (PAL).

Full budget SwF 66,058,600 (before recosting) SwF 68,369,400 (after recosting) United Nations share SwF 32,794,300 (before recosting) SwF 33,949,700 (after recosting)

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

Analysis of resource requirements (before recosting)

Analysis of resource requirements (before recosting)

Resource requirements (before recosting) 5,430,200

The estimates of net salaries are based on standard cost rates.

Resources requested (before recosting) 52,584,500

Resources requested (before recosting) 47,174,600

Resources requested (before recosting) 1,657,900

Resource requirements (before recosting) 842,900

Resource requirements (before recosting) 41,200

Resource requirements (before recosting) 995,400

Resource requirements (before recosting) 376,200

Resource requirements (before recosting) 730,200

Resource requirements (before recosting) 964,200

Resource requirements (before recosting) 195,000

Resource requirements (before recosting) 832,900

Resource requirements (before recosting) 227,500

Resource requirements 740,900

Resource requirements (before recosting) 460,000

Resource requirements (before recosting) 730,000

Resource requirements (before recosting) 175,000

Resource requirements (before recosting) 52,800

Resource requirements (before recosting) 408,200

Resource requirements (before recosting) 2,237,500

Resource requirements (before recosting) 552,400

Resource requirements (before recosting) 391,400

Resource requirements (before recosting) 793,200

Resource requirements (before recosting) 801,800

Resource requirements (before recosting) 512,300

Resource requirements (before recosting) 519,500

These are isolated and presented separately in the column entitled recosting in the proposed budgets.

The programme budget is subsequently recosted three times in the biennial cycle, as follows

9. Also decides to maintain the current practice of recosting for the forthcoming biennium, except with respect to section 23, Regular programme of technical cooperation, of the proposed programme budget, to which recosting should not be applied

Resource requirements (before recosting) 6,303,600

Resource requirements (before recosting) 1,330,400

Resource requirements (before recosting) 2,106,400

Resource requirements (before recosting) 8,454,700