Regarding the 'Budgets' part of the organisation file, we need an opportunity to state the nature of the budget, equal to the qualification of types of transactions in the activity-file. As it is, the user is led to assume that the forward-looking aggregate budget is ‘disbursement frames’, but this is not always the case.
The most important, guiding principle for completion of this section of the organisation file must be to rely on, and present, the data that are valid for the overall governance of the organisation – in the case of Denmark this is our Finance Act for the current year, with its ‘prognosis’ for the following three years.
Being based on ‘Commitments’, these frames are defining the volume of new commitments each year – giving only indirect information on the average duration of these commitments, and thus the disbursement of these commitments.
For some international organisations, there will be annual commitment-frames, indicating that the annual disbursements will be around the same level. But for the major, bilateral recipient-countries, there may only be commitment-frames every fifth year, leaving four years with no data in the organisation-file.
This could and should be clearly stated in the file, having an attribute that states whether the ‘budget’ is presenting commitment or disbursement frames.