Revenue Categories

Assessed Contributions

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.

Expense Categories

Development Assistance

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.

Humanitarian Assistance

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.

Peacekeeping Operations

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”.

Location

To make Geographic reporting possible, the reporting organizations have agreed to these classifications of expense. 

Country level

This category is intended to reflect expenses at the country level – as defined by each agency and as reporting in each agency Financial Statements.

Regional level

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.