The costs incurred by the organization in support of programmes or projects that cannot be directly attributed to such specific programmes or projects.
In general, raw data that (1) has been verified to be accurate and timely, (2) is specific and organized for a purpose, (3) is presented within a context that gives it meaning and relevance, and which (4) leads to increase in understanding and decrease in uncertainty. The value of information lies solely in its ability to affect a behavior, decision, or outcome. [www.businessdictionary.com]
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.