UNDP WATCH: Extra-budgetary Reserve

Thursday, July 15, 2010

Extra-budgetary Reserve

Issue Source: MCT

Affected Parties: Country Offices, Headquarters

Categorization: Efficiency – Office Organization/User Capacity

Calculation of the number of months of extra-budgetary (XB) reserve may be incorrect. Sometimes income is erroneously booked as negative expenditure. Atlas does not capture this erroneous input and as a result the XB revenue calculated in XB status report and Executive Snapshot is a false amount. This may lead to reduced oversight capacity. Better monitoring of XB balances is needed at the system level.

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