Of these, 32 of the centres reported no charges to the users for direct response to questions and 20 reported having minimal charges for direct services and other charges like membership fees and subscriptions.

(e) Staff and contractual costs for the development of additional reports.

However, it should be borne in mind that these attributed costs constitute only part of the total costs of the activities since the system of global reporting of other relevant costs (e.g. staff costs and communication costs) does not allow for the clear apportionment of all costs to each of the activities.

(a) The first is contained in the present report, which is submitted to the General Assembly for the purpose of updating the resource requirements in the proposed budget before an initial appropriation is approved

Fifteenth report. Unforeseen and extraordinary expenses .

18. Separate administrative costs from programme costs (paragraphs 13 14 of the ACABQ report).

The amount allocated was fully obligated to cover the cost of the external audit conducted during the reporting period.

21. Information on the application of mission specific costs and ratios in the cost estimates is presented in section A of annex II to the present report.

Also requests the Secretary General to report the necessary reimbursement for the transition period, reflecting the effective start date of the cost sharing arrangements, in the context of the budget performance reports

The Advisory Committee is of the view that cost sharing should be applied and the results systematically reported in performance reports.

The actual costs would be reported in the second financial performance report for the biennium 2004 2005.

Other legal requirements on financial reporting often restrict the structure of cost reports and limit their use for internal management purposes.

The Government of the Syrian Arab Republic reported expenditure of 116,439,789 on behalf of the refugees during the reporting period. This covered education, health, housing, utilities, security, supply costs and social services.

The provision has been fully obligated to cover the cost of the external audit conducted during the reporting period.

The report shows that member States have undertaken to contribute to the cost of certain projects.

8. Reported expenditures during the period were less than their estimated costs and resulted in unutilized balances under military personnel costs, supplies and services, and air and surface freight.

8. Reduce administrative costs (paragraph 4 of the ACABQ report).

Miscellaneous obligating documents are obligated at Headquarters and are reflected in the monthly allotment reports which indicate disbursements and obligations against the miscellaneous obligating documents.

Report on the methodology to be applied to, and the level of, administrative support costs regarding gratis personnel (A 52 823)

Reporting of UNDP income from cost recovery (DP 2005 CRP.4)

That report would be the basis for detailed design development work, as well as the cost estimates.

All activity reports provided information regarding the determination of cost for the activity.

(d) Report of the Secretary General concerning the methodology to be applied to, and the level of, administrative support costs regarding gratis personnel (A 52 823)

A summary of the results of the recosting based on the parameters described in the present report is provided in the table below.

17. Paragraph 27 of the same report indicates that 22 per cent of the costs for maintaining the Mission have been calculated on the basis of standard cost ratios and costs contained in the standard ratio cost manual, while 78 per cent of those amounts are mission specific requirements.

REPORT OF THE COMMITTEE ON CONTRIBUTIONS

(a) Report of the Committee on Contributions Official Records of the General Assembly, Fifty third Session, Supplement No. 11 (A 53 11).

2004 2005 first performance report recosting and adjustments.

Supplementary information in respect of the demining requirements is provided in annex II to the present report.

The repatriation of other contingent personnel was provided for in the prior reporting period.

The claim settlement charge, amounting to 50 per cent of the fee, represents the cost of processing an average of 33 claim transactions per participant per year at approximately 6.60 per transaction.

It is reported that the costs of education are largely borne by parents, in the form of donations which are expected to be paid towards teachers' salaries, supplies and the maintenance of schools.

The Government of Jordan has reported expenditure amounting to 463,537,976 on behalf of Palestine refugees and displaced persons during the reporting period.

The fee for the master record keeper is a fixed service fee and increases only if additional reports or services are requested.

The report also contains the cost estimates for the period from 1 January 2006 to 31 December 2007, which amount to 101,417,000 (before recosting) and provide for 184 posts.

The Government of Lebanon has reported expenditure of approximately 30 million on behalf of Palestine refugees.

(d) Report of the Secretary General on the reduction and refocusing of non programme costs (A 52 758)

Financing reports

13. Information on non recurrent requirements is provided in section B of annex II to the report.

Indeed, the Special Rapporteur has received no reports of a transfer of printing operations to Lithuania merely for cost considerations.

84. A large number of women do not submit complaints for lack of proximity or because of the cost of the procedures (expenditure for the report of the criminal pathologist).

25. The Advisory Committee notes from paragraph 19 of the report that some 40 per cent of the cost estimates relates to standard ratios and 60 per cent covers mission specific requirements.

Reporting costs

The Committee believes that the budget reports should explain deviations from standard costs and reasons for the application of mission specific costs rather than standard costs.

21. A detailed breakdown of the revised estimate for the period from 1 July 1997 to 30 June 1998, by line item, is presented in annex I to the present report and includes (column 1) the original requirements contained in the earlier report of the Secretary General.