Which budget categories should be used?

Given the differences in the financial rules and procedures of the various UN  Agencies, joint programmes should use the UNDG Harmonized Budget Categories when preparing the programme’s budget. These include: 1. Staff and other personnel costs; 2. Supplies, Commodities, Materials; 3. Equipment, Vehicles and furniture including Depreciation; 4. Contractual Services; 5. Travel; 6. Transfers and Grants to Counterparts; 7. General Operating and Other Direct Costs. For more information, please visit the MPTF explanatory note on the subject.