40 / 88
40
10.1.2 Expenditures 2010-11
Table 2 below reveals that project-related expenditures in
2010-11 totalled MNOK 95.3, inclusive of project activities
not covered by the Programme Cooperation Agreement
2010-2011 between MoFA and GRID-Arendal. Figure 5
graphically displays expenditure categories. The most sig-
nificant is personnel costs, which represent 69% of the to-
tal (or MNOK 65.6) and are generated from time bookings
of employees and long-term consultants against projects,
inclusive of a mark-up to cover overheads.
Expenditures related to subcontracted services, travel and
associated project expenses (‘Other’) are based on actual
costs plus the 13% mark up to cover overheads. It should
be noted that, while these costs are charged at standard
rates, actual expenditures might differ slightly (e.g. over-
heads may not consistently equal 13%) generating a sur-
plus in the financial accounts. An audit of the 2011 project
expenses has been carried out by KPMG and is presented
in Annex 3.
Table 2: Total Work Programme Expenditures 2010-11
Figure 5: Breakdown of the 2010-11 expenditures of MNOK 95.3
(amounts in KNOK)
FIGURES IN KNOK
2010
2011
2012
PROJECT
EXPENDI-
TURES
PERSON-
NEL
DIRECT
COSTS
TOTAL
EXPENDI-
TURES
PERSON-
NEL
DIRECT
COSTS
TOTAL
EXPENDI-
TURES
PERSON-
NEL
DIRECT
COSTS
TOTAL
EXPENDI-
TURES
A. UNEP Shelf
Programme
6 402
1 472
7 874
6 777
5 212
11 989
13 178
6 684
19 862
B. Management
of the Marine
Environment
4 925
1 778
6 703
5 987
1 055
7 042
10 912
2 834
13 746
C. Data
Management,
Visualization
and Tools
1 144
397
1 541
2 563
257
2 821
3 707
664
4 362
POLAR AND
CRYOSPHERE
7 607
3 641
11 248
7 492
3 661
11 153
15 099
7 302
22 401
ASSESMENTS
AND
INFORMATION
12 311
6 178
18 489
9 560
5 740
15 300
21 871
11 919
33 789
OTHER
PROJECTS
556
201
757
314
31
344
869
232
1 101
TOTAL
32 945
13 667
46 612
32 692
15 957
48 649
65 637
29 624
95 261