Thèmes - Overbudgeting
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| Cote | Thèmes | Année |
| A/60/7/Add.11 | 17.With regard to the proposals on the utilization of savings under the regular budget, the Advisory Committee points out that planning in advance to systematically use savings as part of a funding mechanism for after-service health insurance does not appear to be in line with the best management practices, as it is not transparent and may encourage deliberate overbudgeting in order to realize savings. | 2005 |