Adjustments to prior years apos expenditure

2002 2003 expenditures

E. Refund of previous years apos expenditure 621

E. Refund of previous years apos expenditure

E. Refund of previous years apos expenditure

Refund of prior years apos expenditures 66.3 53.3

Consequently, certain charges for the period were deferred as a first charge against the following period beginning 1 July 1994.

1 March 15 September 1993 expenditure . 1 137 600

11. In 1992 1993, the ratio of project expenditures to project allocations was 78.5 per cent, compared to 89.4 per cent for the previous biennium.

A. Pre auction period

Savings on prior period obligations

Savings in the liquidation of prior period obligations are credited to individual projects as a reduction of current period expenditure in accordance with UNDP reporting requirements

Expenditures for 1990 1991 and disbursements for 1992 are shown below

1 June 30 November 1993 expenditure . 780 000

16 September 1993 30 June 1994 expenditure . 1 451 800

It reflects an over expenditure of 591,900 gross ( 603,200 net) for the period. This over expenditure is the result primarily of the carry over of charges from the prior period, as stated in paragraph 17 above.

In general, therefore, C1 expenditures increased rapidly during this period.

1 November 1992 28 February 1993 expenditure . 2 215 200

1 November 1992 28 February 1993 expenditure . 1 076 600

1 November 1992 28 February 1993 expenditure . 437 900

1 November 1992 28 February 1993 expenditure . 432 700

16 September 1993 30 June 1994 expenditure . 27 500

16 September 1993 30 June 1994 expenditure . 43 300

16 September 1993 30 June 1994 expenditure . 521 000

16 September 1993 30 June 1994 expenditure . 907 200

16 September 1993 30 June 1994 expenditure . (907 200)

The savings were offset in part by additional expenditure pertaining to the acquisition of equipment, procurement action in respect of which was not completed in the previous period owing to long procurement lead times.

No quick impact project was implemented during the period owing to the delayed recruitment of civilian personnel.

Table 2

Expenditure for the period 1 May 1992 through 30 April 1993

1 June 30 November 1993 expenditure . 502 900

16 September 1993 30 June 1994 expenditure . 205 300

16 September 1993 30 June 1994 expenditure . 660 900

16 September 1993 30 June 1994 expenditure . 184 900

16 September 1993 30 June 1994 expenditure . 244 900

16 September 1993 30 June 1994 expenditure . 27 700

16 September 1993 30 June 1994 expenditure . 57 000

16 September 1993 30 June 1994 expenditure . 14 800

16 September 1993 30 June 1994 expenditure . 54 000

16 September 1993 30 June 1994 expenditure . 38 700

16 September 1993 30 June 1994 expenditure . 410 600

16 September 1993 30 June 1994 expenditure . 37 700

16 September 1993 30 June 1994 expenditure . 37 800

16 September 1993 30 June 1994 expenditure . 60 300

16 September 1993 30 June 1994 expenditure . 86 100