Project implementation should be coordinated in such a way as to avoid an uneven flow of expenditure.

Ed. expenditure as a percentage of government expenditure

The Board suggests that UNFPA establish a monthly profile of expected procurement expenditure, which should be updated and fed into the cash flow forecasts to provide a more accurate analysis.

Estimated expenditure as of 31 December 1997 expenditure 1998

Note 3. Income and expenditure and changes in reserves and fund balances (statement I) assets, liabilities and reserves and fund balances (statement II) and cash flow (statement III)

Type of flow

Note 3. All funds summaries income and expenditure and changes in reserves and fund balances (statement I) assets, liabilities, reserves and fund balances (statement II) cash flow (statement III)

Budgeted expenditure 1998a Actual expenditure

Table 3. Summary by object of expenditure administrative costs Object of expenditure

The breakdown of expenditure by major object of expenditure is as follows

4 Proposed expenditure and income by major object of expenditure 18

4 Proposed expenditure and income by major object of expenditure 17

OBJECT OF EXPENDITURE

OBJECT OF EXPENDITURE

And that flow, that flow of life, from the very base up to the very top, is the flow that ecologists see.

Flow

Flow

(a) Examine the scope for reducing the extent to which agencies are funded in advance, and where possible move to a system of reimbursing actual expenditure, thereby reducing cash flow risks and improving financial control

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

Breakdown of operational expenditure

C. Object of expenditure

Main objects of expenditure

Treatment of programme expenditure

Treatment of programme expenditure

Expenditure of prior period

Table 4. Summary by object of expenditure administrative costs Object of expenditure 1994 1995 expenditures

Schedule 2. Summary of projected expenditure by main object of expenditure and main determining factor

For example, in 1995 total administrative support expenditure (including regular budget expenditure) amounted to 107,295,100, or 9.2 per cent of the total 1995 expenditure, as compared to total projected administrative support expenditure of 111,556,700 for 1999, or 12.9 per cent of the total 1999 projected expenditure.

The expenditure includes the recording of 44,600 in expenditure incurred during the prior period.

Schedule 3. Summary of projected expenditure by section, main object of expenditure and main determining factor

Schedule 2. Summary of projected expenditure by main object of expenditure and by main determining factor

Note 5 Peacekeeping special account fund summaries income and expenditure and changes in reserves and fund balances (statement I) assets, liabilities and reserves and fund balances (statement II) and cash flow (statement III)

Note 5. Peacekeeping special account fund summaries income and expenditure and changes in reserves and fund balances (statement I) assets, liabilities and reserves and fund balances (statement II) and cash flow (statement III)

Expenditure

Expenditure

Expenditure

( ) Expenditure

Expenditure

General purpose expenditure amounted to 43,528,776, or 42 per cent of total expenditure, and special purpose expenditure amounted to 60,825,976, or 58 per cent.

(d) Examine the scope for reducing the extent to which agencies are funded in advance, and where possible move to a system of reimbursing actual expenditure, thereby reducing cash flow risks and improving financial control (para. 53)

Calligra Flow

Flow chart

Sub flow

object flow

Cash Flow