Data includes expenditures for development activities and development coordination, as extracted from the UNDP general ledger, but due to the global nature of the organization and differences in reporting transactions, some inconsistencies may be found. Development activities is a UN system agreed classification that includes costs classified as either programmes or development effectiveness activities, both of which contribute to the effective delivery of development results. This data therefore does not include all expenditures involving funds administered by UNDP. In some cases, negative balances are seen when projects are managed at the award or fund level. Additional data will be published in 2014.