This category reflects contributions received as an assessment, a contributory unit or other payment scheme mandated in a Convention or other Basic Instrument of an organization.
Voluntary Contributions – not specified to use
This category reflects contributions received for use by the organization in support of its mandate or programme but which have no specific use required by the donor and no individual report on the use of each contribution is made.
Voluntary Contributions – specified to use
This category reflects all revenues received by an organization which are specified as to the nature and use of the funds. Generally, each such contribution will have an individual reporting requirement.
Revenue from other activities
This category reflects all other revenue recorded by the organization which is not considered to be a contribution under the organization’s accounting policies.
This reflects activities of the funds, programmes and agencies of the United Nations which have the specific purpose of promoting sustainable development in developing countries. It is distinguished from Humanitarian Assistance by focusing on long term impacts.
This reflects the assistance provided by the UN system for humanitarian purposes, typically in response to natural or man-made disasters, and with a short term focus.
Technical Cooperation (TC)
This reflects activities undertaken by UN system agencies which cannot be directly linked to a national development plan.
This reflects the activities of the Department of Peacekeeping operations and any other expenses incurred in support of these activities.
Normative, Treaty-related and Knowledge creation activities
This category reflects a wide range of activities not considered to fit into the descriptions above. UN organizations may establish standards (i.e. normative behaviour) which may or may not be mandatory or binding on governments / Member States. They may also undertake programmes of work as a result of International agreements and Treaties. Finally, most agencies undertake a wide range of activities such as establishing policies and performing research with the goal of enhancing or creating “knowledge”.
To make Geographic reporting possible, the reporting organizations have agreed to these classifications of expense.
This category is intended to reflect expenses at the country level – as defined by each agency and as reporting in each agency Financial Statements.
This category is intended to reflect expenses at the regional level – as defined by each agency and as reporting in each agency Financial Statements.
Global and Inter-regional
This category is intended to capture expenses which cannot be allocated at the Country or Regional level. It includes Inter-regional programme work as well as expenses from Headquarters locations.