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11.2.1
Actual funding versus budget
Table 3 shows GRID-Arendal´s actual funding 2012-13 versus budget. It must be noted that planned and actual funding
varies as larger programmes can develop slower or faster than expected.
Table 3: Overview of GRID-Arendal´s actual funding 2012-13 versus budget (MNOK)
The actual funding versus planned funding for the bien-
nium varies negatively with MNOK 11.5 for UNEP fund-
ing and MNOK 11.2 for other external funding. The major
portion of this variance is related to delayed approval and
start up on the GEF related projects in the Marine and the
Capacity Building and Assessment Division.
In the Africa Programme there were challenges to raise ex-
ternal funding. On the other side, the promising develop-
ment of the activities related to the Environmental Crime
Programme has partly compensated for this shortfall in
funding.
The MNOK 3.5 negative funding variances in Communica-
tions and Outreach are partly due to not UNEP covered
overspending on the GEO 5 production and the cancella-
tion in respect of the DTIE contract for the International
Resource Panel. And as the Communication and Out-
reach’s main task is to support the 3 other Programmes,
larger projects from 2012 onwards were not placed in
Communications and Outreach.
11.2.2 Expenditures
Table 4 below reveals that project-related expenditures in
2012-13 totaled MNOK 104.7, inclusive of project activities
not covered by the Programme Cooperation Agreement
2012-13 between MFA and GRID-Arendal.
Figure 3 graphically displays expenditure categories. The
most significant is personnel costs, which represent 59%
of the total (or MNOK 61.8) 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 (i.e. over-
heads may not consistently equal 13%) generating a sur-
plus in the financial accounts. External auditor KPMG has
carried out an audit of the 2012-13 project expenditures.
PROJECT EXPENDITURES 2012-13
(FIGURES IN KNOK)
PERSONNEL
DIRECT COSTS
TOTAL EXPENDI-
TURES
Marine: UNEP Shelf (A)
12 184
4 572
16 757
Management of the Marine Environment (B)
13 791
9 122
22 913
Green Economy and Natural Resources (C)
2 830
1 517
4 348
Polar and Cryoshpere
15 817
10 864
26 680
Capacity Building and Assessment
13 866
12 357
26 223
Communications and Outreach
3 296
4 504
7 800
TOTAL
61 784
42 937
104 721
Table 4: Overview of GRID-Arendal´s total Work programme Expenditures 2012-13 (KNOK)