6 078.6 Environment Fund programme costs 7 540.2

13 027.1 Environment Fund Programme costs 15 421.6

Reimbursement of Area Staff Provident Fund administration costs

B. Trust Fund for the Common Costs of the

The General Fund and Working Capital Fund now show only UNIDO's contribution to BMS costs.

finance operation of the Fund Secretariat and related support costs.

Trust Fund for the Common Costs of the United Nations

The regular replacement costs are being funded from the BMS fund.

Expenditures for the Trust Fund for the Common Costs of the

B. Trust Fund for the Common Costs of the Bosnia and

On the administration and use of the Programme Support Costs Fund

Transfer of personnel responsibilities and associated salary charges from the Programme Support Costs Fund to the General Fund

(c) To finance operation of the Fund secretariat and related support costs.

(x) A system of standard costs is applied to trust fund projects.

Trust Fund for the Common Costs of the Bosnia and Herzegovina Command

Other costs such as agency support costs, programme support and development costs and core budget costs have to be paid from the same voluntary contributions as fund the main programme.

On the transfer of personnel responsibilities and associated salary charges from the Programme Support Costs Fund to the General Fund

B. Trust Fund for the Common Costs of the Bosnia and Herzegovina Command

B. Trust Fund for the Common Costs of the Bosnia and Herzegovina Command

After provision for support costs and operating reserve, the Fund is virtually exhausted.

In the latter case, ITC made the corresponding transfer of salary charges from the Programme Support Costs Fund to the General Fund.

The fund covers costs, which under the current procedures are set off against revenues.

The costs of these two items are charged to the Area Staff Provident Fund.

The Fund also takes up the costs for the repatriation of fellows upon graduation.

No additional resources will be required in connection with investment costs. F. Emergency Fund

10. It is doubtful that the costs of such a procedure should be borne by the Pension Fund thus, the organization concerned would have to refund all costs of the exercise to the Pension Fund.

(iv) Any balance in the support costs fund is carried forward to the next biennium

(i) Reimbursement for programme support costs is provided for in respect of extrabudgetary technical cooperation activities and accounted for in the support costs fund.

The above charges have been allocated to each fund based on the total credits due to participants in each fund at 31 December 1993 with the exception of (a) the travel costs of Staff Provident Fund Representatives and (b) staff costs incurred in the fields of operation.

These capital resources of the Fund are at present invested, to generate income to finance the administrative costs of the Fund, and are also enhancing the general financial credibility of the Fund.

Programme support costs UNDP denotes the percentage of total project costs as specified in the individual trust fund agreements paid to UNDP as reimbursement for costs incurred in the administration of the funds.

Schedule 1.3 Environment Fund summary of appropriations, allotments issued, expenditures incurred and allotments for Fund programme and programme support costs for the biennium 1992 1993 ended

The net budgeted costs for administering the Multilateral Fund and the Executive Committee for 2005 were 3,867,547.

Moreover, the low income countries will not be able fully to fund the related in country costs.

The Board analysed the trend in the growth of staff costs of the United Nations General Fund.

The other half of income attributable to the sales publications revolving fund less related costs is disclosed in the note to the General Fund (note 2(b))

4. Statement II for this reporting period consolidates the income and expenditure of the General Fund, Capital Assets Fund and the Special Account for Programme Support Costs.

The net budgeted costs for administering the Multilateral Fund and the Executive Committee for 2005 were US 3,867,547.

If the separate funding were to cease, those costs would have to be borne by the General Fund.

During the biennium, external costs totalling 9,697,182 (1991 7,685,174) were recovered and credited as income of the Fund.

5. Statement III reflects the assets and liabilities of the General Fund, Capital Assets Fund and the Special Account for Programme Support Costs as at 31 December 1993.

The administrative costs since 1990 and for the 1994 1995 biennium included the costs of the phased implementation of the major project to replace the Fund apos s computer based systems with a new integrated system, as well as the costs of certain changes in the organizational structure of the Fund apos s secretariat.

Pending responses, the Secretary General should be entitled to draw on the peace keeping reserve fund for starting costs.

(b) Resources shown under Executive Direction and Management have been released, except for direct costs for fund raising travel

Salaries and common staff costs represent 79 per cent of the total expenditures for the United Nations General Fund.