The levels of planned programme expenditure will be continuously adjusted based on updated information about projected income.

In Lebanon, persisting high levels of public debt forced the Government to direct much of its expenditure towards debt service.

A prudent level of liquidity for UNDP regular resources would be the equivalent of expenditure for three to six months, implying a total liquidity between 200 million and 400 million at current expenditure levels.

So lower levels of social expenditure could involve only a relatively small increase in inequality and social conflict. Moreover, if Europeans target social expenditure better, they might achieve a greater reduction in inequality with a lower level of social transfers.

The projections for future years take into account higher other resources expenditure levels and increased recovery offset following the adoption of the new UNICEF recovery policy.

On a positive note, Governments have increased the levels of public social expenditure, which has contributed somewhat to alleviating the special needs of poor people and vulnerable groups.

It should be noted that the 2004 high expenditure level was the result of consistent levels of growth by the majority of the agencies (see figures 1 and 2).

These figures include expenditure by all levels of government (national, states and local), plus the private sector (private health insurance funds and out of pocket costs of the individual).

The higher projected expenditures result from anticipated increases in regular resources income, availability of other resources and improved absorption capacities of programme countries, as evidenced by programme expenditure trends in 2003 and 2004 and expenditure levels registered in the first six months of 2005, especially for tsunami response.

4 Proposed expenditure and income by major object of expenditure 18

In order to allow comparison at both the programme and objects of expenditure levels, the resource levels, as presented and approved in document IDB.27 3 PBC.19 3, have been used as the budget base for the resource requirements for 2006 2007.

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

(a) Increase its expenditure on education and ensure the allocation of budgets at all levels, while devising policies that take into account the Committee's general comment No. 1 on the aims of education

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.

Expenditure

In Malawi, we are promoting good governance by pursuing sound macro economic policies, reduction in public expenditure, bench marking the activities and performance of the civil service and fighting corruption at all levels.

Tonga's performance on the Human Development Index and the Human Poverty Index reflects a high level of expenditure in health and education, stagnant population growth and sustained high levels of investment in the social sector.

Moreover, it is vital to strengthen China s fiscal positionby mobilizing additional revenues and ensuring that local governments have adequate financing to meet their rising expenditure responsibilities. Such reforms can help to ensure that budgetary resources are available at different levels of government (central, provincial, prefectural, county, township, and village), and are commensurate with expenditure responsibilities.

Expenditure analysis

Programme 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.

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.

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).

(Per cent of total yearly expenditure)

Capitalization of research and development expenditure

Projected expenditures by object of expenditure

The 2005 Budget envisaged revenues of 217 million and recurrent expenditure of 188 million. It included the capital expenditure of 40 million.

Implementing partners' expenditure

E. Expenditure estimates

Aid levels are comparable to GDP, with donors covering roughly two thirds of government expenditure and the entire current account deficit, which amounts to 40 of GDP. But aid is falling and expected to drop sharply after 2014.

UNDP had provided a global preliminary year to date expenditure file on 27 January 2005 covering expenditure of approximately 16,800,000.

Expenditure on health services, including regulation and protection, accounts for approximately 15 per cent of the recurrent expenditure estimates.1

(c) The recording of non existent expenditure

of expenditure at 2004 2005 rates 124

One of the determining factors of health expenditure is the level of gross domestic product (GDP) and the share of health expenditure in GDP.

UNDP had provided a global preliminary year to date expenditure file' on 27 January 2007 containing expenditure of approximately USD 16,800,000.

The public sector wage bill continues to be the largest expenditure item, consuming around 68 per cent of total 2004 expenditure.

The net support budget expenditure of 281 million in 2004 was 11 per cent higher than the expenditure level of 2003 ( 252 million).

Schedule 3 of A 60 572 contains a summary of projected expenditure by object of expenditure for each budget section and main determining factor.

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