A financial authorization issued by the Administrator to an official or to a unit to incur commitments for specific purposes relating to the institutional budget and within specified limits, during a definite period;
A subdivision of the appropriations for which a specific amount is shown in the appropriate decision and within which the Administrator is authorized to make transfers without prior approval;
The total amount approved by the Executive Board for specified purposes for the current institutional budget against which commitments may be incurred for those purposes up to the amounts so approved. The appropriations are divided into “appropriations lines”, for each of which a specific amount is shown in the appropriate decision adopted for each budget period by the Executive Board and within which the Administrator is authorized to make transfers without prior approval.
The costs incurred by the organization in support of programmes or projects that cannot be directly attributed to such specific programmes or projects.
Covers the estimates as approved by the Executive Board relating to the activities and associated costs in the cost categories of development effectiveness, United Nations Development Coordination, management and special purpose.
Refers to the financial contribution to a government budget, managed in a national account by a government entity for a specific set of sector or programme results.
Categories of costs of a cross-cutting nature that (a) involve material capital
investments, or (b) do not represent a cost related to the management activities of the organization.