annex-V
Definitions and Acronyms
The opening balance is the total amount of funds on 1 January. It is also the carry-over balance from the previous year.
The closing balance is the balance at the end of one year which is carried over to the next. Closing balances are reflected in end-of-year’ financial statements, but the total amounts can only be determined after the previous year’s accounting is closed on 31 March.
Adjustments refer to accounting adjustments made to income (reflecting changes in contributions or other miscellaneous income) or expenditure incorrectly or incompletely reported in the previous year.
Income comprises amounts that have been credited to OCHA’s trust funds as well as unpaid pledges.
A pledge is a written commitment by a donor to provide a monetary contribution to OCHA’s activities. It is recorded as income at the time of receipt of the written commitment; however, funds associated with the pledge cannot be allocated until the actual cash is received. If the pledge is in a currency other than the United States dollar, its value is converted according to the prevailing United Nations rate of exchange at the time of receipt of the pledge. The United Stated dollar value of the pledge varies with the rate of exchange for as long as the pledge remains unpaid, and foreign exchange gains or losses may arise at the time of receipt of cash.
Transfers, refunds and savings include: transfers between projects; allocations from the FCRF to underfunded field offices; transfers to and from the unearmarked sub-account; transfers between trust funds; refunds to donors; and savings from the prior period’s unused obligations.
Other funds available include interest, foreign exchange gains and losses, and miscellaneous income.
The total funds available are the sum of the year’s opening balance, adjustments, total voluntary donor contributions and other income.
The unearmarked sub-account consists of accumulated interest and miscellaneous income/losses (including foreign exchange gains/losses). It is used to: finance mandatory reserve accounts; provide loans to activities with pledged contributions pending the receipt of cash, at which time the loan is repaid; and cover unforeseen costs such as those incurred in closing a field office.
Expenditure refers to the disbursements and obligations recorded for the year.
Headquarters core activities describe those activities that are undertaken in fulfilling OCHA’s mandate – primarily humanitarian coordination, advocacy and policy development.
Headquarters projects generally address limited-duration needs associated with emergency response or other activities in support of the international humanitarian community (for example, projects that support humanitarian reform).
Field activities refer to coordination activities undertaken by regional and field offices.
Non-staff costs include: consultants’ fees and travel; staff travel and related expenses; costs of outsourcing activities; operating costs such as office furniture, equipment and supplies; and programme support costs.
Programme support costs are used to pay for overheads and are sourced through a levy of 3–13 percent of the expenditures of trust funds administered by OCHA.
Reserves are amounts set aside for contingent liabilities and final costs in the event of closure of a trust fund or special account, as in the case of the Special Account for Programme Support.
| ACE | Assessment and Classification in Emergencies (Project) (OCHA) |
| AHI | Avian and Human Influenza |
| AIMB | Advocacy and Information Management Branch (OCHA) |
| AO | Administrative Office (OCHA) |
| APHP | Asia-Pacific Humanitarian Partnership |
| APIS | Advocacy and Public Information Section (OCHA) |
| ARPD | Armée Populaire pour la Restauration de la Démocratie (Central African Republic) |
| BCPR | Bureau for Crisis Prevention and Recovery (UNDP) |
| BCRF | Budgetary Cash Reserve Fund |
| CAP | Consolidated Appeals Process |
| CAR | Central African Republic |
| CEPREDENAC | Centro de Coordinación para la Prevención de los Desastres (Central America) |
| CERF | Central Emergency Response Fund |
| CHAP | Common Humanitarian Action Plan |
| CMCS | Civil–Military Coordination Section (OCHA) |
| CMCoord | Civil–Military Coordination |
| CRD | Coordination and Response Division (OCHA) |
| DERS | Donor and External Relations Section (OCHA) |
| DIPECHO | European Commission Humanitarian Aid Office – Disaster Preparedness |
| DMT | Disaster Management Team |
| DPA | Department of Political Affairs (United Nations) |
| DPKO | Department of Peacekeeping Operations (United Nations) |
| DPRK | Democratic People’s Republic of Korea |
| DPSS | Displacement and Protection Support Section (OCHA) |
| DRC | Democratic Republic of the Congo |
| DVPS | Disaster and Vulnerability Policy Section (OCHA) |
| ECHA | Executive Committee on Humanitarian Affairs |
| ECHO | European Commission Humanitarian Aid Office |
| EES | Environmental Emergencies Section (OCHA) |
| EFCT | Emergency Field Coordination Training |
| EO | Executive Office (OCHA) |
| EPS | Emergency Preparedness Section (OCHA) |
| ERF | Emergency Response Fund |
| ERR | Emergency Response Roster |
| ERSMB | External Relations and Support Mobilization Branch |
| ESB | Emergency Services Branch (OCHA) |
| ESS | Evaluation and Studies Section (OCHA) |
| EU | European Union |
| FAHUM | Fuerzas Aliadas Humanitarian (Latin America) |
| FCRF | Field Coordination Reserve Fund |
| FCSS | Field Coordination Support Section (OCHA) |
| FIS | Field Information Services (OCHA) |
| FNL | Forces Nationales de Libération (Burundi) |
| FRANZ | France, Australia and New Zealand (Pacific) |
| FTS | Financial Tracking Service |
| GAP | Gender Action Plan |
| GAT | Gender Advisory Team (OCHA) |
| GCMS | Geographical Coordination and Monitoring Section (OCHA) |
| GDACS | Global Disaster Alert and Coordination System |
| GenCap | Gender Standby Capacity |
| GHD | Good Humanitarian Donorship |
| GHP | Global Humanitarian Platform |
| GIS | Geographic Information Systems |
| GMP | Guidance Management Project |
| HAC | Humanitarian Aid Commission (Sudan) |
| HAP | Humanitarian Action Plan (DRC) |
| HC | Humanitarian Coordinator |
| HCSP | Humanitarian Coordination Strengthening Project (OCHA) |
| HDPT | Humanitarian and Development Partnership Team (Central African Republic) |
| HIC | Humanitarian Information Centre |
| HIV/AIDS | Human Immunodeficiency Virus/Acquired Immune Deficiency Syndrome |
| HRF | Humanitarian Response Fund |
| HRSU | Humanitarian Reform Support Unit (OCHA) |
| IAHCC | Inter-Agency Humanitarian Coordination Committee (Côte d’Ivoire) |
| IAS | Information Analysis Section |
| IASC | Inter-Agency Standing Committee |
| IAWG | Inter-Agency Working Group |
| ICT | Information and Communications Technology |
| IDP | Internally Displaced Person |
| IFRC | International Federation of Red Cross and Red Crescent Societies |
| IGSS | Intergovernmental Support Section (OCHA) |
| IHP | International Humanitarian Partnership |
| INSARAG | International Search and Rescue Advisory Group |
| IOM | International Organization for Migration |
| IRIN | Integrated Regional Information Networks |
| ISDR | International Strategy for Disaster Reduction |
| IT | Information Technology |
| ITS | Information Technology Section (OCHA) |
| ITU | International Telecommunications Union |
| Lao PDR | Lao People’s Democratic Republic |
| LSU | Logistics Support Unit (OCHA) |
| MCDA | Military and Civil Defence Assets |
| MOSS | Minimum Operating Security Standards |
| MORSS | Minimum operating residential security standards |
| NAF | Needs Analysis Framework |
| NATO | North Atlantic Treaty Organization |
| NDC | National Disaster Centre (Papua New Guinea) |
| NGO | Non-Government Organization |
| OCT | OCHA Contributions Tracking (System) |
| ODSG | OCHA Donor Support Group |
| OIC | Organization of Islamic Conference |
| oPt | occupied Palestinian territory |
| OSCE | Organization for Security and Cooperation in Europe |
| OSOCC | On-Site Operations Coordination Centre |
| PDSB | Policy Development and Studies Branch (OCHA) |
| PEMTAG | Pacific Emergency Management Training Advisory Group |
| PIC | Pandemic Influenza Contingency (OCHA) |
| PNG | Papua New Guinea |
| POCS | Protection of Civilians Section (OCHA) |
| PPAS | Policy Planning and Analysis Section (OCHA) |
| ProCap | Protection Standby Capacity |
| RC | Resident Coordinator |
| RC/HC | Resident Coordinator / Humanitarian Coordinator |
| RDRA | Regional Disaster Response Adviser |
| RedHum | Red Humanitaria |
| REDLAC | Regional Risk, Emergency and Disaster Task Force (Latin America) |
| RHPT | Regional Humanitarian Partnership Team |
| ROAP | Regional Office for Asia and the Pacific (OCHA) |
| ROCEA | Regional Office for Central and East Africa (OCHA) |
| ROLAC | Regional Office for Latin America and the Caribbean (OCHA) |
| ROMENACA | Regional Office for the Middle East, North Africa and Central Asia (OCHA) |
| ROSA | Regional Office for Southern Africa (OCHA) |
| ROWA | Regional Office for West Africa (OCHA) |
| SCS | Surge Capacity Section (OCHA) |
| SDLS | Staff Development and Learning Section (OCHA) |
| SPLM | Sudan Peoples’ Liberation Movement |
| UAE | United Arab Emirates |
| UNAMA | United Nations Assistance Mission in Afghanistan |
| UNAMID | African Union-United Nations Hybrid Operation in Darfur |
| UN-CMCoord | United Nations Civil–Military Coordination |
| UNDAC | United Nations Disaster Assessment and Coordination |
| UNDGO | United Nations Development Group Office |
| UNDP | United Nations Development Programme |
| UNETT | United Nations Emergency Technical Team |
| UNFPA | United Nations Population Fund |
| UNHCR | United Nations High Commissioner for Refugees |
| UNICEF | United Nations Children’s Fund |
| UNIFEM | United Nations Development Fund for Women |
| UNJLC | United Nations Joint Logistics Centre |
| UNMAS | United Nations Mine Action Service |
| UNMIS | United Nations Mission in the Sudan |
| UNMIT | United Nations Integrated Mission in Timor-Leste |
| UNODC | United Nations Office on Drugs and Crime |
| UNOPS | United Nations Office for Project Services |
| UNRWA | United Nations Relief and Works Agency for Palestine Refugees in the Near East |
| VOSOCC | Virtual On-Site Operations Coordination Centre |
| WEF | World Economic Forum |
| WFP | World Food Programme |
| WHO | World Health Organization |