10 Budget allocations represent the breakdown of the approved budget – at the onset of operational planning – within the organizational and results structure to support the implementation of a biennial programme budget. Allocations are set at a combination of Budget Centre and outcome.
The Director-General delegates management of budget allocations within certain boundaries to regional directors, executive directors, and assistant directors-general for which they are accountable.
20 Budget centres, normally divisions (headquarters, regional offices), or country offices, are organizational units of sufficient size and managerial authority to be held accountable for budget and management.
30 Budget is allocated to budget centres and their managers by budget segment and outcome. These allocations represent the delegated authority to develop, plan, fund and implement workplans up to the amounts allocated by outcome for the budget centre.
40 A budget allocation is necessary for a workplan to be approved. Approval of workplans must be within the allocations at the level of outcome and represents the authority and accountability of the manager to incur expenditure accordingly. Budget allocations represent the system and business control for planning and funding workplans, and expenditure within budget.
50 It is the responsibility of the Department of Planning, Resource Coordination and Performance Monitoring (PRP) to ensure proper recording of budget allocations in the programme management system.
