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

Table 3 Planned to actual expenditure variances

UNOPS has also developed a financial model to monitor year to date actual expenditure versus budgeted expenditure by initiative.

The actual delivery of UNOPS for 2004, based on unaudited preliminary results, exceeded the budgeted delivery by 1 per cent ( 4 million). Actual expenditure exceeded budgeted expenditure by 0.5 per cent.

There has been apparent difficulty in obtaining expenditure records from UNOPS in a timely manner and UNDP RBAS has been forced to keep its own duplicate records, which are unlikely to include more than estimates as actual expenditure records are maintained by UNOPS.

The preliminary results for UNOPS for 2004, as at 14 April 2005, reflect actual revenue of 44.2 million with corresponding expenditure of 55.6 million, representing a 5.8 million increase in revenue and a 3.2 million increase in expenditure over the amounts projected in January 2005.

Actual amounts of income and expenditure can differ from projections because (a) income is dependant on voluntary contributions (b) the rate of expenditures can be influenced by a number of factors, many of which are beyond UNICEF control and (c) exchange rate fluctuations add significant uncertainty to income and expenditure projections.

Upon request the Advisory Committee was provided with a breakdown of actual expenditure incurred on freight of contingent owned equipment, which was slightly in excess of what was budgeted in the revised estimates.

When examining the cost of conflict, the Copenhagen Consensus economists estimate the actual costs of global military expenditure. If one also takes into account the lives lost in battle, the estimates increase by about 50 .

The Advisory Committee always enquired about the involvement in such activities of specialized agencies, funds and programmes and about their expenditure thereon with a view to obtaining a clearer picture of the actual resources needed.

In paragraph 92, the Board recommends that the Administration develop a system to record the actual expenditure associated with servicing reimbursable meetings and conferences serviced by the Department for General Assembly Affairs and Conference Management.

Expenditure

4 Proposed expenditure and income by major object of expenditure 18

Expenditure analysis

Programme expenditure

Given the successful implementation of the Field Office in Uzbekistan's pilot project to implement projects using a local bank, the six month delays in obtaining information on actual expenditures from UNDP has been reduced to 20 minutes, that is, Financial Resource Management Service staff at headquarters obtain actual expenditure information on projects in Uzbekistan 20 minutes after its processing in Tashkent.

UNICEF WASH expenditure in 2004 was 160 million, the highest ever annual expenditure in this area, representing 12 per cent of total UNICEF programme expenditure.

Implementing partners' expenditure

E. Expenditure estimates

c Actual.

Table 6 shows programme expenditure as broken down by UNHCR into programme support and administrative expenditure.

And let me show you, what does public expenditure rather, public administration expenditure in Uganda constitute?

Table 8 Expenditure ratios

Direct programme assistance expenditure

Income and expenditure projections

Overall programme expenditure, 2004

In order to assess the share of administrative expenditure, the table includes the expenditure funded from the United Nations regular budget (line D), which relates to headquarters administrative expenditure.

In order to assess the share of administrative expenditure, the table includes the expenditure funded from the United Nations regular budget (line D), which relates to headquarters administrative expenditure.

The Actual Situation

The actual situation

As a result, according to current projected actuals of revenue and expenditure, expenditure will exceed revenue by 13.99 million (including 3.5 million in installation expenditure payments for the Atlas rollout).

(b) The actual contractual place of receipt or the actual contractual place of delivery or

Tables 3 and 4 summarize actual expenditures under the General and Supplementary Ffunds as at 30 June 2005 and total estimated expenditures for the year 2005, by programme and by object of expenditures Total estimated expenditure for the biennium is presented for the General Fund.

The capital expenditure was robust.

Income, expenditure and resource mobilization

Total expenditure 1,344 million a

Those are actual pictures of actual apartments renting for that amount as advertised on the Internet.

It's an actual thing.

(Actual outlays, current prices)

(Actual outlays, current prices)

(Actual outlays, current prices)

(Actual outlays, current prices)

(Actual outlays, current prices)

(Actual outlays, current prices)

(Actual outlays, current prices)