Note: This section deals with budget techniques other than arrangements to meet the budgetary impact of changes in exchange rates, which are handled in Section 16.4, and classifications of expenditure, which are dealt with in Section 16.5.
(1) At the 36th session (September 1972: CO-ORDINATION/R.960, paras. 4-21) CCAQ considered the problem of financing extra costs arising from appreciation of currencies in relation to the US dollar. It examined six possibilities:
(a) Payment of contributions in the form of Special Drawing Rights;
(b) Assessment of contributions in a "unit of account" related to the parity of the dollar to gold at the time of budget adoption;
(1) At its lst session (1948: CO-ORD-PREP/16, section A.1) CCAQ recommended that members should use a specified panel of objects of expenditure in summaries to be attached to each budget for 1949 and in the standard definitions within the framework of their budget form.
(1) At the second part of the 22nd session (July 1961: CO-ORDINATION/R.373, para. 34) CCAQ informally considered and agreed to a proposal by the Secretary regarding the sharing of joint costs. Under this proposal, which UN was to circulate formally, there would be a single consolidated annual billing by UN covering expenses for:
Note This section deals with inter-organization consideration of proposed budgets and of budgetary performance reports for inter-organization bodies whose costs are shared by the participating organizations.
(1) At the 46th session (March 1976: CO-ORDINATION/R.1211, para. 7 and annex III, para. 19) the Committee, having considered the recommendations of its Task Force on Harmonization of Programme Budget Presentation, agreed on the following principles for medium-term planning, while recognizing that not all organizations were in a position to comply in every respect:
(1) For the development of a panel of objects of expenditure at the lst and 4th sessions of CCAQ for use as a standard budget annex, see Section 16.5.
(2) At the 5th session (April 1949: CC/A.5/SR.1 and CO-ORD-PREP/118, section B.4) the Committee approved a revised standard summary of budget estimates, agreeing to add statistics on the number of established posts and a summary of appropriations approved and contributions received. These summaries were to be annexed to the budget of each organization.