Mozambique. Economic report Second public expenditure review sector reports Financial sector study and Education sector expenditure, management and financing review.

Currently, the project is consolidating past gains in accounting and financial management and improving public expenditure control and the management of liquid government resources.

An order management and electronic trading system will be implemented, with one time capital expenditure of 220,000.

139. The activities of programme officers and fund management officers should be adequately coordinated to enhance expenditure monitoring.

10. The activities of programme officers and fund management officers should be adequately coordinated to enhance expenditure monitoring.

The research and development agenda focused on the key thematic issues in local development local economic development, public expenditure management, local service delivery, and natural resource management.

Project expenditure Administrative expenditure

UNDP believes the Integrated Programme Management System will address headquarters needs, and more specifically, budget and expenditure reporting requirements will be addressed by headquarters Programme Financial Management System.

Large sums of money without good governance, prudent expenditure management, transparency and accountability are unlikely to produce the desired result.

The ledger captures all expenditures incurred by field offices and delivers close to real time access to management expenditure data

UNCDF expenditures fall into three basic categories (a) management and administration (b) programme support from HQs level and (c) programme expenditure.

Core result 1 Pilots for decentralized public expenditure management (PEM) and basic socio economic infrastructure and service delivery (ISD) successfully implemented

expenditure

The expenditure would include CI 124.1 million in recurrent expenditure, CI 12.4 million in statutory expenditure and CI 20.1 million in capital expenditure.

Actual expenditure exceeded budgeted expenditure by 0.5 per cent.

The key ratio of programme expenditure (including direct programme support from headquarters) to expenditures for management and administration', was a respectable 9 1.

In conjunction with the implementation of a new integrated financial management system (PeopleSoft) during 2004, UNHCR further refined its accrual based expenditure accounting.

(i) Management of extrabudgetary resources, particularly concerning technical cooperation projects, including project documents review, allocations issuance, monitoring of expenditure implementation and financial reporting.

(c) The expenditure level for Buildings Management in 2004 amounted to 17.4 million, or 73.3 per cent of the appropriations for that year.

In conjunction with the implementation of a new integrated financial management system (PeopleSoft) during 2004, UNHCR further refined its accrual based expenditure accounting.

The decreased expenditure in UNIDO's contribution to common buildings management by 1,124,900 mainly results from the reduction of subsidies to the catering operation and the withdrawal of 1,409,000 from the Buildings Management special account.

Expenditure analysis

Expenditure ratios

Programme expenditure

Actual expenditure

Estimated expenditure

Capital expenditure

Other expenditure

Less Expenditure

Capital expenditure

and expenditure

Total expenditure

This figure includes both public expenditure (42.1 ) and private expenditure (57.9 ).

E. Expenditure estimates

Implementing partners' expenditure

Implementing partners' expenditure

Expenditure report 2003

apportionment expenditure (overruns)

2. Net expenditure

apportionment Expenditure (overruns)

Expenditure estimate Total

1. Defence expenditure

Object of expenditure

Object of expenditure

Expenditure sections Meetings