Actual costs.

Actual rent costs.

Actual travel costs.

Higher actual costs.

Direct costs

Total costs Lower actual costs (e) Government provided personnel

direct environment related operating costs

Electricity All utilities reflect current actual costs.

A. Direct programme and administrative costs

(decrease) A. Direct programme and administrative costs

Actual costs for 2,432 person months amounted to 2,605,700.

UNITAR General Fund direct costs and estimates, 1997

d Actual freight costs are consolidated in line 9 (g).

Actual costs were lower than estimated, resulting in unutilized resources of 1,193,000.

Actual costs were higher than estimated, resulting in additional requirements of 800.

In this context, it is suggested that six elements should be included totally or partially under non programme costs, namely, direct administrative costs, executive direction and management, programme support (direct administrative support to programmes), conference services, public information costs and general operating expenses. The relevance of each is further described below. Direct administrative costs

Table I.2 Actual audit costs compared to available resources (United States dollars)

The unutilized balance of 46,700 resulted from actual costs being lower than estimated.

The breakdown of the budget and actual costs is shown in table 6.

Actual costs were lower than estimated, resulting in an unutilized balance of 2,200.

Actual costs were lower than estimated, resulting in an unutilized balance of 1,500.

(Based on analysis of actual payroll data, vacancy, common staff costs, ICSC recommendations)

Direct security costs are considered UNDP specific security costs that form an integral part of the biennial support budget.

Those standards, for example, require that all the indirect costs of a product be added to the direct costs.

But the direct costs are really only the tip of the iceberg.

A comparison of the budgeted amount and actual costs is shown in table 1.

Actual costs were slightly lower than estimated, resulting in an unutilized balance of 5,200.

Actual costs were slightly lower than estimated, resulting in an unutilized balance of 6,000.

The unutilized balance of 77,200 resulted from the actual costs being lower than estimated.

For common staff costs, a weighted average per centile of total salaries had been used based on actual costs and by peacekeeping mission.

Following are two actual examples of how investment costs were calculated from the pilot exercise data

In the Panel s view, the compensability of indirect costs is necessarily linked to the compensability of the direct costs to which they relate.

. Natural disasters have direct economic costs amounting to billions of United States dollars per year.

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

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

Lower contracted costs for the period from November 1996 to June 1997 and actual lower flying hours.

Buyers were required to pay 10,000 towards development costs, one half the actual investment by the State.

Today, United Nations staff faces an unprecedented level of risks and threats, and UNICEF notes with concern increasing security costs (both centrally shared costs and direct costs at each location).

Direct costs are defined as unequivocally linked with programmatic activities, while indirect costs are defined as those incurred during the management of programmatic activities.

The improved CNS ATM system will allow more direct routing of aircraft which will generate savings in fuel costs and other aircraft operating costs.

Methodologies used to calculate costs Staff costs Salary and common staff costs The standard costs (in United States dollars) applied in determining staff costs in the proposed budget are based on actual salary costs for the first three months of 2005, and adjusted for step increments in 2006 2007.

Furthermore, the reductions under common staff costs reflect both the realized vacancy rates described above and the lower than budgeted actual rate of common staff costs ( 5,526,400).

The actual costs will be determined after the closing of the Conference when the exact workload is known.

The planned and actual deployment for civilian and military personnel is shown in annex III. 2. Travel costs.

The perpetration of economic and financial crimes has a number of direct costs in developing countries.