http://fb.unsystemceb.org Finance and Budget Glossary hourly 1 2005-10-27T18:37:25Z http://fb.unsystemceb.org/glossary/account A formal record of an asset, liability, revenue or expense in which the effects of transactions are indicated in terms of money or some other unit of measurement. No publisher Webmaster Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/accountingcasbbasis The method of recording transactions by which income and expenditure and other costs are recorded on the basis of actual collection or disbursement of cash in a given period. No publisher Webmaster Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/Accounting_Modified_Accrual_Basis_of A method of recording transactions by which either income or expenditure and other costs are recorded on the cash basis. No publisher Webmaster Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/bankaccountssignatories Official empowered, subject to limitations, to draw on the bank accounts established by the organization. No publisher Webmaster Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/bankdesignated A bank, designated by or on behalf of the executive head, in which funds of the organization are kept. No publisher Webmaster Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/accountspayable Accounts showing amounts due to be paid to creditors. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/budget A plan in financial terms for the carrying out of a programme of activities in a specific period. A programme budget focuses upon the work to be undertaken and the objectives sought through that work: it emphasizes the ends to be achieved and translates them into the costs required for their implementation; decisions relate both to resource levels and to results to be achieved. No publisher Webmaster Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/cashtermdeposits Cash and term deposits include cash on hand, current and call accounts and term deposits with banks. No publisher Webmaster Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/accountsreceivable Include contributions receivable from member States, inter-fund balances receivable, and debit balances and advances under other accounts (excluding those shown under other assets). No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/accountsaudited The organization's financial statements for a specified period or at a specific date audited by the External Auditor(s). No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/accountsbudgetary Accounts kept for the financial control of an approved budget, normally showing appropriations or authorized amounts, transfers, allocations or allotments, obligations and available balances. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/accountsgeneral%20 Accounts recording assets, liabilities, income and expenditure of the organization. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/accountsspecial Accounts, other than trust funds, established outside the regular budget accounts, to record receipts and expenditure to which it is desired to give special separate identification in view of the importance of the related activities to the organization or to Member States, for purposes of financial management, or for other reasons. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/accountsthe The complete records of the financial operations of the organization. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/accrual The accrual basis of accounting for revenue in each financial period means that income is recognized when it is due and not when it is received. Accrual of expenditure in each financial period means that costs are recognized when obligations arise or liabilities are incurred and not when payments are made. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/activitymainfield A main subdivision of the activities and/or programme of the organization. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/adjustmentstaffturnoverdelays Factors (plus or minus) applied to the budget estimates for staff, to take account of expected staff turnover and expected delays in filling posts. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/advance A payment on account before completion of a contract or receipt of goods or services; or a payment which is recoverable from the recipient, or otherwise accounted for, at a later date, e.g. salary or travel advance. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/allocation The assignment in writing of resources for one or more specific purposes. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/amortization The progressive reduction by instalments of a liability or the value of a physical asset. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/annex Explanatory or supporting information accompanying financial statements but not subject to audit. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/appropriationline The largest subdivision of the budget of an organization within which the executive head is authorized to make transfers without prior approval. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/appropriationresolutionbudgetresolution A resolution by the legislative organ of the organization approving the budget appropriations for a financial period and their financing. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/appropriations Amounts voted by the legislative organ for specified purposes for a financial period, against which obligations may be incurred for those purposes up to the amounts so voted. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/arrearsassessedcontributions Assessed contributions unpaid by the date on which they are due or, where any period of grace has been fixed for their payment, on the expiry of that period. (Most of the organizations have the following provision in their Financial Regulations: "Contributions and advances shall be payable in full within 30 days of the receipt of the communication of the Director-General referred to in Regulation ... above, or as of the first day of the calendar year to which they relate, whichever is the later. As of 1 January of the following calendar year, the unpaid balance of such contributions and advances shall be considered to be one year in arrears.") No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/assessmentscalecontributionsscale A scale established by the legislative organ to apportion the expenses of the organization for a given period among Members. (These in some organizations include Associate Members and/or Non-Members.) No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/asset A resource owned by or due to the organization. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/auditexternal An examination and review aimed at verification and certification of an organization=s accounts by an independent auditor appointed and given terms of reference by the appropriate authority of the organization (hence "External Auditor"). No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/auditnternal An audit made by persons on the staff of the organization whose accounts are being audited, primarily for the purpose of internal control (hence "Internal Auditor"). No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/budgetestimates Estimates of the cost of proposed activities and the revenues to finance them for a given financial period prepared for submission to the appropriate approving authority. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/budgetregular Budget covering the activities of an organization for which funds have been appropriated by the legislative body, and which are financed by assessed contributions and other income, as distinguished from activities financed from other sources. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/budgetaryperformancereport A report in which obligations incurred during a given period are compared with the budgetary provisions included in the approved budget (and any supplements thereto) and the reasons for major differences are explained inter alia by reference to programme changes, rate of implementation of programmes, and cost variations. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/budgetarysurplus Excess of approved budget appropriations over total expenditure incurred during a financial period. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/cashdeficit The excess of cash disbursements over cash receipts for a given period. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/cashsurplus The excess of cash receipts over cash disbursements for a given period. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/certifyingofficer An official authorized to certify the budgetary or financial propriety of proposed obligations or disbursements. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/commitment An engagement involving a liability against resources of a future financial period or periods or against resources of the current and one or more future financial periods. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/commonstaffcosts Costs, other than salary costs, arising from conditions of employment of the staff. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/consistency It is assumed that accounting policies do not change from one financial period to another. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/contingencyappropriationauthorization An appropriation or authorization providing for unforeseen and/or extraordinary expenses. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/contingencyfund A fund providing for unforeseen expenses. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/contingentgainslosses Contingent gains or losses are those significant items which have not occurred but where there is a substantial possibility of occurrence. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/contractscommittee A committee appointed by or on behalf of the executive head of the organization to review and advise on proposed contracts. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/contributionsassessed Amounts to be paid by Members towards the expenditure of the organization for a given period in accordance with the scale determined by the legislative organ. (These in some organizations include Associate Members and/or Non-Members.) No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/costincreasedecrease Any increase or decrease in the cost of a resource input in the budget period compared with that in the previous budget period, arising from changes in costs, prices and exchange rates. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/delegationauthority The action of a superior officer in entrusting authority, for one or more specific purposes, to a subordinate. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/directcosts The costs readily identifiable with an activity, which may therefore be included in the financial provisions made specifically for that activity. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/disbursements Payment in cash or in kind. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/equipmentexpendable Items of equipment valued at less than a minimum unit amount determined by the organization, or with a serviceable life of less than five years, for which formal inventory records are not maintained. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/equipmentnonexpendable Items of equipment valued at or above a minimum unit amount determined by the organization, and with a serviceable life of at least five years, and items of equipment of a sensitive nature or particularly liable to theft, for which formal inventory records are maintained. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/exgratiapayment A payment made where there is no legal liability but the moral obligation is such as to make payment desirable. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/exchangedifference A difference arising from a change in the accounting rate between the currency in which the accounts are kept and other currencies. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/exchangerate The rate at which one currency is converted to another (all organizations normally use a common table of rates). No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/exchangelossgain Loss or gain arising out of a change in an exchange rate or as a result of the conversion of currencies. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/expendablesupplies Goods or supplies consumed in the course of operations and for which formal inventory records are not maintained. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/expenditure Where the accounts are kept on the accrual basis, the term designates amounts charged against income in a given period, whether paid or unpaid. Where the accounts are kept on the cash basis, the term refers only to actual cash disbursements charged against income in a given period. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/extrabudgetaryposts Established and temporary posts financed from extrabudgetary funds. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/extrabudgetaryresources All resources, other than those of the regular budget, administered by the organization. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/financialperiod The period of time specified as such in the Financial Regulations. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/financialregulations Regulations established by the legislative body governing the financial and budgetary administration of the organization. (As the legislative organs of ITU and UPU meet at intervals of not less than four years, powers to establish the Financial Regulations of these two organizations have been delegated to their executive organs.) No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/financialreport A narrative report by the organization's executive head, providing an overview of financial developments during a given period and of the financial position at the end of that period, including information on any extrabudgetary funds administered by the organization. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/financialrules Detailed rules established by or on behalf of the executive head of the organization, based on the Financial Regulations. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/financialschedules Explanatory or supporting analyses accompanying financial statements. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/financialstatements Formal presentations of financial information showing income and expenditure; assets, liabilities and reserves and fund balances; cash flow and appropriations for a given period together with related notes. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/financialyear The period from 1 January to 31 December inclusive. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/fullbudgeting The concept of budgeting in which the estimates include provision for all increases or decreases in prices and salaries that can be foreseen or that result from the projection of trends through the entire period covered by the estimates. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/fundaccounting The method of accounting under which each of the separate funds established by the organization's legislative organ or executive head is maintained as a distinct financial and accounting entity, with a separate self-balancing double-entry group of accounts. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/generalfund The Fund established for the purpose of accounting for income and expenditure under the Regular Budget (q.v.) (In the IAEA it is a fund established to receive voluntary contributions from member States and miscellaneous other revenues from which the approved “Operational Budget” is financed). No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/goingconcern The organization is normally viewed as a going concern, that is, as continuing in operation for the foreseeable future. It is assumed that the organization has neither the intention nor the necessity of liquidation or of curtailing materially the scale of its operations. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/grant Money or property given to or by the organization in support of one or more activities. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/grossbudgetingstaffcosts The form of budgeting in which staff costs are estimated on the gross basis, i.e. inclusive of staff assessment. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/hospitalityexpenses Expenses incurred for the entertainment of persons in the interests of the organization subject to established rules and financial limits. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/imprestaccounts A fund or an account established in a fixed amount and maintained at that level by periodic replenishments of the sums disbursed. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/income Money or money equivalent received or accrued during a financial period which increases existing net assets. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/incomeaccrued Earned income attributable to a specific period but not collected. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/incomemiscellaneous Income other than the value of assessed or voluntary contributions and such other income items as may be excluded from this category under the organization’s Financial Regulations or policies. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/indirectcosts The costs relating to an activity which are not readily identifiable with that activity. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/integratedprogrammebudgetpresentation The combined presentation in a programme budget of activities financed both from the regular programme and from extrabudgetary resources. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/interestaccrued Interest earned or payable but not yet received or paid as at a given date. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/inventory A detailed list of articles belonging or entrusted to the organization. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/investments Interest-earning deposits and loans made by the organization and securities acquired by it. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/investmentsmediumlongterm Investments other than short-term investments, normally in the form of interest-bearing loans, debentures, bonds and shares acquired by the organization. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/investmentsshortterm Securities acquired by the organization maturing within a 12-month period. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/liability A present obligation of the organization arising from past events, the settlement of which is expected to result in an outflow of resources from the organization. These include: [as listed in UNAS 52] i. Contributions or payments received in advance; ii. Borrowings payable within one year; iii. Unliquidated obligations; iv. Accounts payable including inter-fund balances payable and other accounts payable; v. Other funds and special accounts; vi. Other liabilities; vii. Borrowings payable after one year. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/localcostsassessed The costs for which local currency payments are required from governments in respect of projects or programmes carried out at their request. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/losses Losses represent other items that meet the definition of expenses and may, or may not, arise in the course of the ordinary activities of the organization. Losses, which include for example losses or thefts of cash, stores or other assets, are not different in nature from other expenses. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/majorprogramme A major function of an organization for which one or more objectives may be set. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/mediumtermplan A statement of objectives and of the activities necessary for their attainment, normally over a period of six years, with an indication of the order of magnitude and timephasing of the resources required. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/monetaryitems Money held and assets and liabilities and reserves and fund balances to be received or paid in fixed or determinable amounts of money. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/netbudgetingstaffcosts The form of budgeting in which staff costs are estimated on the basis, i.e. exclusive of staff assessment. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/objectexpenditure A classification of expenditure according to the nature of the goods or services concerned. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/objective A desired state to be reached or maintained through one or more activities. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/obligation An engagement involving a liability against the resources of the current financial period. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/obligationunliquidated An obligation, or that part of an obligation, which has not been settled. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/pledges Promises, made at pledging conferences or otherwise, to make voluntary contributions in cash or in kind to a programme of specific activities. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/post An authorization to employ a person, or a succession of persons, for the performance of work required by the organization. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/programme (a) A set of activities directed towards the attainment of one or more defined objectives. (b) In the programme structure, the next lower subdivision of a major programme contributing to the objective or objectives of that major programme. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/programmeelement The smallest component of the programme structure (e.g. a project, a timelimited activity, a continuing activity with a verifiable output). It is the next lower subdivision of a subprogramme, contributing to the objective or objectives of that subprogramme. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/programmeincreasedecrease Any change in resources resulting from an increase or decrease in the volume of activities carried out under a programme. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/programmenarrative A text describing a programme of activities, referring to the objective(s) which the programme of activities would help to attain. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/programmestructure A hierarchical arrangement of programmes (e.g. major programmes, programmes, subprogrammes and programme elements). No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/programmeregular Activities of an organization financed by the regular budget. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/progresspayments Payments made as performance under a contract progresses. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/project An undertaking intended to achieve certain specific objectives with specified resources, usually within an overall programme and within a specified period of time. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/propertysurveycommittee A committee appointed by or on behalf of the executive head of the organization to investigate losses of, damage to or deficiencies in supplies, equipment or other assets. It may also advise on the method of disposal of property no longer required by the organization. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/revolvingfund A fund established for the purpose of carrying on specific activities or attaining certain objectives which result in repayment to the fund. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/staffassessment A deduction from the gross salary of a staff member of an amount in lieu of income tax. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/standardcosts Amounts used for budgeting and budgetary control purposes, representing either target or estimated average unit costs. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/statusfunds A presentation of financial information summarizing in one combined statement the results of financial operations for a given period and the assets and liabilities at the end of that period. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/subprogramme In the programme structure, the next lower subdivision of a programme, contributing to the objective or objectives of that programme. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/supplementaryestimates Proposals to adjust an approved budget. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/taxequalizationfund A fund to which is credited the revenue from Staff Assessment (q.v.) and which is reduced by: (a) refunds to staff for income taxes levied on their emoluments; and (b) credits against the assessed contributions of Members, in proportion to their assessments but less any income taxes they have levied on the emoluments received from the organization by the staff authority within the budgetary provisions therefor. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/temporaryposts Posts of limited duration approved by the appropriate authority within the budgetary provisions therefor. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/transferbudgetary An increase of one or more budgetary provisions offset by decreasing one or more other budgetary provisions by the same total amount. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/trustfund Account established with specific terms of reference or under specific agreements to record receipts and expenditure of voluntary contributions for the purpose of financing wholly or in part the cost of activities consistent with the organization=s aims and policies. (The organization is accountable for the funds. It is also responsible to donors for the use of their contributions under trust-fund arrangements, but it may assume no additional financial liability through such arrangements without the prior agreement of the appropriate governing organ). No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/voluntarycontributionsformallypledged A good-faith commitment of a contributor for the period and/or programme to which they relate. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/voluntarycontributionskind In kind contributions which can be used in the normal course of an organization's activity and for which a fair value can be reasonably estimated. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/workingcapitalfund A fund established by the appropriate legislative organ to finance budgetary appropriations pending receipt of Member's contributions and for such other purposes as may be authorized. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/writeoff An adjustment to the accounts or inventories in order to record the loss of or reduction in the value of an asset. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/accountssubsidiary Accounts containing supporting details not included in main accounts. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/allotment A financial authorization issued by or on behalf of the executive head of the organization to an official or a unit to incur obligations for specific purposes, and within specified limits, during a definite period. No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00 http://fb.unsystemceb.org/glossary/exchangerateaccountingoperational The rate that is applied, in the books of the organization, to one currency to determine its equivalent in another currency (all organizations normally use a common table of rates). No publisher zpember Chief Executives Board Secretariat 2005-10-26T21:57+00:00