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by CEB Secretariat last modified 2009-10-30 15:51
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Action Performed by Date and Time Comment
Publish Public CEB Secretariat 2009-10-30 15:51 No comments.

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.
The costs for which local currency payments are required from governments in respect of projects or programmes carried out at their request.
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.

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A major function of an organization for which one or more objectives may be set.
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.
Money held and assets and liabilities and reserves and fund balances to be received or paid in fixed or determinable amounts of money.

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The form of budgeting in which staff costs are estimated on the basis, i.e. exclusive of staff assessment.

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A classification of expenditure according to the nature of the goods or services concerned.
A desired state to be reached or maintained through one or more activities.
An engagement involving a liability against the resources of the current financial period.
An obligation, or that part of an obligation, which has not been settled.

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Promises, made at pledging conferences or otherwise, to make voluntary contributions in cash or in kind to a programme of specific activities.
An authorization to employ a person, or a succession of persons, for the performance of work required by the organization.
(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.
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.
Any change in resources resulting from an increase or decrease in the volume of activities carried out under a programme.
A text describing a programme of activities, referring to the objective(s) which the programme of activities would help to attain.
A hierarchical arrangement of programmes (e.g. major programmes, programmes, subprogrammes and programme elements).
Activities of an organization financed by the regular budget.
Payments made as performance under a contract progresses.
An undertaking intended to achieve certain specific objectives with specified resources, usually within an overall programme and within a specified period of time.
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.

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A fund established for the purpose of carrying on specific activities or attaining certain objectives which result in repayment to the fund.

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A deduction from the gross salary of a staff member of an amount in lieu of income tax.
Amounts used for budgeting and budgetary control purposes, representing either target or estimated average unit costs.
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.
In the programme structure, the next lower subdivision of a programme, contributing to the objective or objectives of that programme.
Proposals to adjust an approved budget.

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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.
Posts of limited duration approved by the appropriate authority within the budgetary provisions therefor.
An increase of one or more budgetary provisions offset by decreasing one or more other budgetary provisions by the same total amount.
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).

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A good-faith commitment of a contributor for the period and/or programme to which they relate.
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.

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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.
An adjustment to the accounts or inventories in order to record the loss of or reduction in the value of an asset.
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