Revenue and Expenditure for 2022
August 2022
Ministry of Foreign Affairs
- Approved Budget: Budget/s approved by the Parliament for the fiscal year.
- Virements: Adjustments made within the Approved Budget
- Addition: Transfers or additions to the approved budget, from contingency
- Revised Budget: Approved Budget + virements + Addition
- Posted: Records posted to the Public Accounting System for processing payments
- Commitments: Records with purchase orders raised but not posted for processing payments
- Consumed: Posted + Commitments
- Balance: Revised Budget – Consumed
In rufiyaa
Approved Budget
Virements
Addition
Revised Budget
Posted
Commitments
Consumed
Balance
Total Expenses
69,674,277
1,184,426
88,033
70,946,736
42,515,479
2,831,229
45,346,708
25,600,028
Recurrent Expenditure
66,615,226
1,229,506
88,033
67,932,765
41,463,726
2,831,229
44,294,955
23,637,810
Salaries and Wages
20,073,048
(79,257)
-
19,993,791
11,144,673
-
11,144,673
8,849,118
Salaries and Wages
16,649,880
(95,587)
-
16,554,293
9,480,464
-
9,480,464
7,073,828
Overtime Pay
3,423,168
16,330
-
3,439,498
1,664,208
-
1,664,208
1,775,290
Allowances to Employees
12,420,608
(152,520)
-
12,268,088
6,777,016
-
6,777,016
5,491,072
Pocket Money
-
-
-
-
-
-
-
-
Higher Education Allowance
-
-
-
-
-
-
-
-
Technical Allowance
-
-
-
-
-
-
-
-
Long-Term Allowance
-
-
-
-
-
-
-
-
Ramazan Allowance
450,000
(27,000)
-
423,000
360,000
-
360,000
63,000
Medical Allowance
-
-
-
-
-
-
-
-
Domestic Market Allowance
-
-
-
-
-
-
-
-
Salary Increment
-
-
-
-
-
-
-
-
Special Allowance for The Post
90,000
-
-
90,000
60,000
-
60,000
30,000
Food Allowance
-
-
-
-
-
-
-
-
Committee Allowance
-
-
-
-
-
-
-
-
Allowance for local non-residents
-
-
-
-
-
-
-
-
Commuting Allowance for Local Non-Residents
31,090
24,991
-
56,081
30,230
-
30,230
25,851
Dependants' Allowance
3,132,000
28,533
-
3,160,533
1,945,550
-
1,945,550
1,214,983
Holiday Allowance
-
-
-
-
-
-
-
-
Allowance for Work Other Than Assigned
-
-
-
-
-
-
-
-
Annual Leave Cancellation Allowance
-
-
-
-
-
-
-
-
Uniform Allowance
-
-
-
-
-
-
-
-
Acting Allowance
-
-
-
-
-
-
-
-
Religious Service Allowance
-
-
-
-
-
-
-
-
Shift Duty Allowance
-
-
-
-
-
-
-
-
Hardship Allowance
-
-
-
-
-
-
-
-
Exclusive Job Allowance
3,230,817
(157,490)
-
3,073,327
1,309,398
-
1,309,398
1,763,929
Phone Allowance
721,800
(52,790)
-
669,011
355,360
-
355,360
313,651
Risk Allowance
-
-
-
-
-
-
-
-
Clothing Allowance
441,000
(162,000)
-
279,000
210,000
-
210,000
69,000
Service Allowance
2,630,400
22,566
-
2,652,966
1,470,317
-
1,470,317
1,182,649
Accountable Officers' Allowance
-
-
-
-
-
-
-
-
Scholarship and Fellowship Allowance-Overseas
-
53,580
-
53,580
35,720
-
35,720
17,860
Scholarship and Fellowship Allowance-Local
-
-
-
-
-
-
-
-
Supporting Core Allowance
830,400
(973)
-
829,427
450,620
-
450,620
378,807
Technical Core Allowance
863,101
50,056
-
913,157
493,915
-
493,915
419,242
Other Allowances
-
42,152
-
42,152
42,152
-
42,152
-
Minimum Wage Allowance
-
25,855
-
25,855
13,754
-
13,754
12,102
Attendance Benefit
-
-
-
-
-
-
-
-
Job Allowance
-
-
-
-
-
-
-
-
Pensions, Ret. Benefit & Grat.
1,091,073
291,859
-
1,382,932
623,564
-
623,564
759,368
Pensions
-
-
-
-
-
-
-
-
Retirement Benefits and Gratuities
-
-
-
-
-
-
-
-
Retirement benefits paid upon Retirement
-
-
-
-
-
-
-
-
Monthly Payment to the Retired
-
-
-
-
-
-
-
-
Government Contribution to Provident Fund
-
-
-
-
-
-
-
-
Contribution to the retirement pension scheme
1,091,073
291,859
-
1,382,932
623,564
-
623,564
759,368
Travelling Expenses
10,058,685
(2,100,667)
-
7,958,018
4,197,736
971,863
5,169,598
2,788,420
Travelling Expenses - Local Sea Travel
-
350
-
350
350
-
350
-
Travelling Expenses - Local Land Travel
-
521,716
-
521,716
253,770
5,168
258,938
262,779
Travelling Expenses - Local Air Travel
69,000
193,149
-
262,149
232,653
-
232,653
29,496
Travelling Expenses - Overseas
9,989,685
(2,815,883)
-
7,173,802
3,710,962
966,695
4,677,658
2,496,145
Travelling Expenses for Foreigners
-
-
-
-
-
-
-
-
Other Travelling Expenses
-
-
-
-
-
-
-
-
Administrative Supplies
1,523,279
(270,445)
-
1,252,834
540,081
133,567
673,648
579,186
Stationery and Office Requisites
652,205
(99,429)
-
552,776
254,803
77,317
332,120
220,656
IT Related Materials
105,000
100,026
-
205,026
51,489
-
51,489
153,537
Fuel and Lubricants
208,079
(151,533)
-
56,546
831
-
831
55,715
Meals for Employees During Office Hours
72,054
(54,897)
-
17,157
9,121
7,682
16,803
354
Electrical Items
15,312
(11,040)
-
4,272
483
-
483
3,789
Spare Parts
44,130
(31,668)
-
12,462
-
-
-
12,462
Materials for Uniforms
-
-
-
-
-
-
-
-
Supplies for Office Cleaning
80,000
130,293
-
210,293
148,120
35,000
183,120
27,173
Utensils and Accessories
15,000
(2,650)
-
12,350
2,750
-
2,750
9,600
Office Decoration Materials
59,999
(29,558)
-
30,441
6,873
13,568
20,441
10,000
Curtains, Table Cloths Etc
225,000
(136,262)
-
88,738
18,338
-
18,338
70,400
Other Administrative Supplies
46,500
16,273
-
62,773
47,273
-
47,273
15,500
Administrative Services
15,014,887
1,258,998
88,033
16,361,918
10,934,567
1,134,265
12,068,832
4,293,086
Telephone, Fax and Telex
759,000
(184,636)
-
574,364
163,981
-
163,981
410,383
Electricity
1,620,000
(132,356)
-
1,487,644
453,202
-
453,202
1,034,443
Water and Sanitation Services
334,982
(53,276)
-
281,706
65,553
34,387
99,940
181,767
Leased Line and Internet
1,500,000
(197,647)
-
1,302,353
685,515
171,946
857,461
444,892
Building rent and Land rent
1,794,251
(1,046,646)
-
747,605
236,440
-
236,440
511,165
Hire Charges
81,500
(47,540)
-
33,960
-
-
-
33,960
Security and Safeguarding Services
499,343
(17,975)
-
481,368
229,650
-
229,650
251,718
Cleaning Services and Waste Disposal
420,000
74,007
-
494,007
411,837
-
411,837
82,170
Postage and Message
379,538
(64,792)
-
314,746
208,279
938
209,216
105,530
Announcements, Subscriptions and Advertisements
130,292
875,906
-
1,006,198
979,919
-
979,919
26,279
Carriage and Conveyance
50,000
(33,282)
-
16,718
150
-
150
16,568
Meeting or Seminar Related Expenses
1,000,000
(709,576)
-
290,424
3,757
-
3,757
286,666
National Competitions and Ceremonies
50,880
(38,160)
-
12,720
-
-
-
12,720
Social Development Programmes
-
-
-
-
-
-
-
-
Examination Related Expenses
-
-
-
-
-
-
-
-
Consultancy, Translation & Other Related Services
-
-
-
-
-
-
-
-
Expenses on Foreign Dignitaries
4,871,800
3,963,985
-
8,835,785
7,306,752
926,995
8,233,748
602,037
Visa, Workpermit Fees of Expatriate Staff
-
-
-
-
-
-
-
-
Annual Fees to Government
444,843
(333,633)
-
111,210
-
-
-
111,210
Printing Services
-
-
-
-
-
-
-
-
Laundry Services
-
-
-
-
-
-
-
-
Staff Medical Expenses
-
-
-
-
-
-
-
-
Expenses on International & Local Fairs
-
-
-
-
-
-
-
-
Bank Charges and Commission
72,458
(14,118)
-
58,340
58,340
-
58,340
(0)
Insurance
6,000
(5,000)
-
1,000
-
-
-
1,000
Other Administrative Services
1,000,000
(776,263)
88,033
311,769
131,192
-
131,192
180,578
IT Related Subscriptions & Fees
-
-
-
-
-
-
-
-
Operational Consumables
-
-
-
-
-
-
-
-
Medical Consumables
-
-
-
-
-
-
-
-
Educational Consumables
-
-
-
-
-
-
-
-
Prov. of food to people under arrest & detention
-
-
-
-
-
-
-
-
Other Matrl. for people under arrest & detention
-
-
-
-
-
-
-
-
Other Operational Consumables
-
-
-
-
-
-
-
-
Training Expenses
-
24,780
-
24,780
16,459
-
16,459
8,321
Scholarship and Fellowship Assistance
-
-
-
-
-
-
-
-
Short Course Fees & Expenses - Overseas Training
-
24,780
-
24,780
16,459
-
16,459
8,321
Workshops Related Expenses
-
-
-
-
-
-
-
-
Course Fees & Related Expenses - Local Training
-
-
-
-
-
-
-
-
Conducting Training Courses
-
-
-
-
-
-
-
-
Staff training
-
-
-
-
-
-
-
-
Repairs and Maintenance
450,446
573,591
-
1,024,037
199,440
591,534
790,974
233,063
Repairs - Residential Buildings
-
-
-
-
-
-
-
-
Repairs - Non-Residential Buildings
207,446
721,708
-
929,154
167,473
591,534
759,007
170,147
Repairs - Roads and Bridges
-
-
-
-
-
-
-
-
Repairs - Airports
-
-
-
-
-
-
-
-
Repairs - Wharves, Ports and Harbours
-
-
-
-
-
-
-
-
Repairs - Water & Sanitation Systems
-
-
-
-
-
-
-
-
Repairs - Electricity Systems
-
-
-
-
-
-
-
-
Repairs - Other Infrastructure
-
-
-
-
-
-
-
-
Repairs - Furniture & Fittings
55,000
(41,251)
-
13,749
-
-
-
13,749
Repairs - Machinery and Equipment
50,000
(21,380)
-
28,620
28,620
-
28,620
-
Repairs - Vehicular Equipment
-
-
-
-
-
-
-
-
Repairs - Communication Infrastructure
-
-
-
-
-
-
-
-
Repairs - Computer Software
-
3,447
-
3,447
3,347
-
3,347
100
Repairs - IT-Related Hardware
88,000
(59,768)
-
28,232
-
-
-
28,232
Repairs - Other Equipment
-
-
-
-
-
-
-
-
Repairs - Motor Vehicles
50,000
(29,165)
-
20,835
-
-
-
20,835
Repairs - Ships and Boats
-
-
-
-
-
-
-
-
Repairs - Aerospace equipments
-
-
-
-
-
-
-
-
Financing and Interest Costs
-
-
-
-
-
-
-
-
Interest Payments to Government Agencies
-
-
-
-
-
-
-
-
Interest Payments to Domestic Sources
-
-
-
-
-
-
-
-
Interest Payments to Foreign Sources
-
-
-
-
-
-
-
-
Discount on Treasury Bills
-
-
-
-
-
-
-
-
Grants, Contrib. & Subsidies
5,983,200
1,683,168
-
7,666,368
7,030,191
-
7,030,191
636,176
Subsidies
-
-
-
-
-
-
-
-
Welfare Payments
-
-
-
-
-
-
-
-
Grants to Private Parties
-
-
-
-
-
-
-
-
Awards
-
-
-
-
-
-
-
-
Indemnities and Relief Against Natural Calamities
-
-
-
-
-
-
-
-
Subscriptions & Fees to Domestic Organisations
-
-
-
-
-
-
-
-
Subscriptions & Fees to International Org.
5,983,200
1,683,168
-
7,666,368
7,030,191
-
7,030,191
636,176
Donations to Foreign Parties or Goverments
-
-
-
-
-
-
-
-
Assistance to Associations & Social Organisations
-
-
-
-
-
-
-
-
Assistance for Community Programs
-
-
-
-
-
-
-
-
Electricity Subsidies
-
-
-
-
-
-
-
-
Water Subsidies
-
-
-
-
-
-
-
-
Food Subsidies
-
-
-
-
-
-
-
-
Single Parents Allowance
-
-
-
-
-
-
-
-
Medical Treatment Support -Abroad
-
-
-
-
-
-
-
-
Medical Treatment Support -Local
-
-
-
-
-
-
-
-
Foster Parents Allowance
-
-
-
-
-
-
-
-
Health Insurance Premium
-
-
-
-
-
-
-
-
Disability Allowance
-
-
-
-
-
-
-
-
Fisheries Subsidies
-
-
-
-
-
-
-
-
Agriculture Subsidies
-
-
-
-
-
-
-
-
Grants to Pre-schools
-
-
-
-
-
-
-
-
Grants to Councils
-
-
-
-
-
-
-
-
Therapeutic Services
-
-
-
-
-
-
-
-
Other Grants, Contributions & Subsidies
-
-
-
-
-
-
-
-
Waste Management Subsidy
-
-
-
-
-
-
-
-
Fuel Subsidy
-
-
-
-
-
-
-
-
Income Support and Job Seeker Allowance
-
-
-
-
-
-
-
-
Transport Subsidy
-
-
-
-
-
-
-
-
Sewerage Subsidy
-
-
-
-
-
-
-
-
Tax Payments
-
-
-
-
-
-
-
-
G-GST Payments
-
-
-
-
-
-
-
-
T-GST Payments
-
-
-
-
-
-
-
-
Import duty Payments
-
-
-
-
-
-
-
-
Losses
-
-
-
-
-
-
-
-
Losses from Government Agencies
-
-
-
-
-
-
-
-
Losses from Private Parties
-
-
-
-
-
-
-
-
Losses on Exchange Rates
-
-
-
-
-
-
-
-
Losses on Investment Revaluation
-
-
-
-
-
-
-
-
Loss on Sale of Government Property
-
-
-
-
-
-
-
-
Loss on Sale of Government Land
-
-
-
-
-
-
-
-
Loss on Sale of Investments In Public Enterprises
-
-
-
-
-
-
-
-
Loss on Sale of Other Asset
-
-
-
-
-
-
-
-
Loss - Impairment on Assets
-
-
-
-
-
-
-
-
Other Losses
-
-
-
-
-
-
-
-
Write-Offs
-
-
-
-
-
-
-
-
Write-Off - Government Agencies
-
-
-
-
-
-
-
-
Write-Off - Private Parties
-
-
-
-
-
-
-
-
Other Write-Offs
-
-
-
-
-
-
-
-
Capital Expenditure
3,059,051
(45,080)
-
3,013,971
1,051,754
-
1,051,754
1,962,218
Cap. Outlays-PAS Transition
-
-
-
-
-
-
-
-
Local Components for Foreign Assisted Projects
-
-
-
-
-
-
-
-
Implementation Costs of Foreign Assisted Projects
-
-
-
-
-
-
-
-
Other Economic Dev. Expenditure from Govt. Budget
-
-
-
-
-
-
-
-
Budget Contingency and Provision
-
-
-
-
-
-
-
-
Budget Contingency
-
-
-
-
-
-
-
-
Budget Provision (Bucket)
-
-
-
-
-
-
-
-
Transfers
-
-
-
-
-
-
-
-
Transfers to Sovereign Development Fund
-
-
-
-
-
-
-
-
Land & Buildings
-
-
-
-
-
-
-
-
Land
-
-
-
-
-
-
-
-
Residential Buildings
-
-
-
-
-
-
-
-
Non-Residential Buildings
-
-
-
-
-
-
-
-
Infrastructure Assets
-
-
-
-
-
-
-
-
Roads and Bridges
-
-
-
-
-
-
-
-
Airports
-
-
-
-
-
-
-
-
Wharves, Ports and Harbours
-
-
-
-
-
-
-
-
Water & Sanitation Systems
-
-
-
-
-
-
-
-
Electricity Systems
-
-
-
-
-
-
-
-
Other Infrastructure
-
-
-
-
-
-
-
-
Furniture, Machinery & Equip.
2,153,431
483,200
-
2,636,631
1,051,754
-
1,051,754
1,584,878
Furniture & Fittings
1,212,500
158,524
-
1,371,024
33,739
-
33,739
1,337,286
Machinery and Equipment
192,775
265,805
-
458,580
394,320
-
394,320
64,260
Vehicular Equipment
-
-
-
-
-
-
-
-
Tools, Instruments, Apparatus
-
-
-
-
-
-
-
-
Reference Books & Exhibition Goods
-
-
-
-
-
-
-
-
Communication Infrastructure
-
-
-
-
-
-
-
-
Computer Software
550,000
(366,668)
-
183,332
-
-
-
183,332
IT-Related Hardware
198,156
425,539
-
623,695
623,695
-
623,695
-
Other Equipment
-
-
-
-
-
-
-
-
Low Value Assets
-
-
-
-
-
-
-
-
Vehicles
905,620
(528,280)
-
377,340
-
-
-
377,340
Motor Vehicles
905,620
(528,280)
-
377,340
-
-
-
377,340
Ships and Boats
-
-
-
-
-
-
-
-
Aerospace equipments
-
-
-
-
-
-
-
-
Investment in Plc Enterprises
-
-
-
-
-
-
-
-
Equity Capital to Public Enterprises
-
-
-
-
-
-
-
-
Cap. Contrib. to Profit-Oriented Public Agencies
-
-
-
-
-
-
-
-
Investment in Equity Shares
-
-
-
-
-
-
-
-
Other Investments
-
-
-
-
-
-
-
-
Capital held in Multilateral Institutions
-
-
-
-
-
-
-
-
Long Term Investments
-
-
-
-
-
-
-
-
Constr., Renov. & Improvement
-
-
-
-
-
-
-
-
Project Cost - Land
-
-
-
-
-
-
-
-
Project Cost -Residential Buildings
-
-
-
-
-
-
-
-
Project Cost-Non-Residential Buildings
-
-
-
-
-
-
-
-
Project Cost - Roads and Bridges
-
-
-
-
-
-
-
-
Project Cost -Airports
-
-
-
-
-
-
-
-
Project Cost -Wharves,Ports and Harbours
-
-
-
-
-
-
-
-
Project Cost -Water & Sanitation Systems
-
-
-
-
-
-
-
-
Project Cost -Electricity Systems
-
-
-
-
-
-
-
-
Project Cost -Other Infrastructure
-
-
-
-
-
-
-
-
Project Cost - Furniture & Fittings
-
-
-
-
-
-
-
-
Project CostMachinery and Equipment
-
-
-
-
-
-
-
-
Project CostVehicular Equipment
-
-
-
-
-
-
-
-
Project Cost-Tools,Instruments,Apparatus
-
-
-
-
-
-
-
-
Project Cost- Ref.Books&Exhibition Goods
-
-
-
-
-
-
-
-
Project Cost-Communication Infrastructure
-
-
-
-
-
-
-
-
Project Cost - Computer Software
-
-
-
-
-
-
-
-
Project Cost - IT-Related Hardware
-
-
-
-
-
-
-
-
Project Cost - Other Equipment
-
-
-
-
-
-
-
-
Project Cost - Motor Vehicles
-
-
-
-
-
-
-
-
Project Cost - Ships and Boats
-
-
-
-
-
-
-
-
Project Cost - Aerospace equipments
-
-
-
-
-
-
-
-
WIP - Residential Buildings and Structures
-
-
-
-
-
-
-
-
WIP - Non-Residential Buildings and Structures
-
-
-
-
-
-
-
-
WIP - Roads and Bridges
-
-
-
-
-
-
-
-
WIP - Airports
-
-
-
-
-
-
-
-
WIP - Wharves, Ports and Harbours
-
-
-
-
-
-
-
-
WIP - Water & Sanitation Systems
-
-
-
-
-
-
-
-
WIP - Electricity Systems
-
-
-
-
-
-
-
-
WIP - Other Infrastructure
-
-
-
-
-
-
-
-
Minor Extensions to Residential Buildings
-
-
-
-
-
-
-
-
Minor Extensions to Non-Residential Buildings
-
-
-
-
-
-
-
-
ST Loans Repayment - Domestic
-
-
-
-
-
-
-
-
Short Term Dom. Loan Repmt.-SOE
-
-
-
-
-
-
-
-
Short Term Dom. Loan Repmt.-State Fin.Institutions
-
-
-
-
-
-
-
-
Short Term Dom. Loan Repmt.-Individuals
-
-
-
-
-
-
-
-
Short Term Dom. Loan Repmt.-Non-Profit Org.
-
-
-
-
-
-
-
-
Short Term Dom. Loan Repmt.-Treasury Bills
-
-
-
-
-
-
-
-
Short Term Dom. Loan Repmt.-Other
-
-
-
-
-
-
-
-
ST Loans Repayment - Foreign
-
-
-
-
-
-
-
-
Short Term For. Loan Repmt.-Multilateral
-
-
-
-
-
-
-
-
Short Term For. Loan Repmt.-Bilateral Govt.
-
-
-
-
-
-
-
-
Short Term For. Loan Repmt.-For. Commercial Instit
-
-
-
-
-
-
-
-
Short Term For. Loan Repmt.-Foreign Individuals
-
-
-
-
-
-
-
-
Short Term For. Loan Repmt.-Other
-
-
-
-
-
-
-
-
LT Loans Repayment - Domestic
-
-
-
-
-
-
-
-
Long Term Dom. Loan Repmt.-SOE
-
-
-
-
-
-
-
-
Long Term Dom. Loan Repmt.-State Fin.Institutions
-
-
-
-
-
-
-
-
Long Term Dom. Loan Repmt.-Individuals
-
-
-
-
-
-
-
-
Long Term Dom. Loan Repmt.-Non-Profit Org.
-
-
-
-
-
-
-
-
LT Loans Repmt. - Other Dom.
-
-
-
-
-
-
-
-
Long Term Dom. Loan Repmt.-Inscribed Stock
-
-
-
-
-
-
-
-
Long Term Dom. Loan Repmt.-Treasury Bills
-
-
-
-
-
-
-
-
Long Term Dom. Loan Repmt.-Domestic Banks
-
-
-
-
-
-
-
-
Long Term Dom Repmt - Govt Bonds
-
-
-
-
-
-
-
-
Long Term Dom. Loan Repmt.-Others
-
-
-
-
-
-
-
-
LT Loan Repayment - Foreign
-
-
-
-
-
-
-
-
Long Term For. Loan Repmt.-Multilateral
-
-
-
-
-
-
-
-
Long Term For. Loan Repmt.-Bilateral Govt.
-
-
-
-
-
-
-
-
Long Term For. Loan Repmt.-For. Commercial Instit.
-
-
-
-
-
-
-
-
Long Term For. Loan Repmt.-Foreign Individuals
-
-
-
-
-
-
-
-
Long Term For Loan Repmt - Govt Bonds
-
-
-
-
-
-
-
-
Long Term For. Loan Repmt.-Other
-
-
-
-
-
-
-
-
Lendings - Domestic
-
-
-
-
-
-
-
-
New Domestic Lending - SOE
-
-
-
-
-
-
-
-
New Domestic Lending - State Fin.Institutions
-
-
-
-
-
-
-
-
New Domestic Lending - Individuals
-
-
-
-
-
-
-
-
New Domestic Lending - Non-Profit Org.
-
-
-
-
-
-
-
-
Domestic Lending - For. Commercial Instit.
-
-
-
-
-
-
-
-
Other New Domestic Lending
-
-
-
-
-
-
-
-
Lendings - Foreign
-
-
-
-
-
-
-
-
New Foreign Lending - Bilateral Govt.
-
-
-
-
-
-
-
-
New Foreign Lending - For. Commercial Instit.
-
-
-
-
-
-
-
-
New Foreign Lending - Foreign Individuals
-
-
-
-
-
-
-
-
New Foreign Lending - Other
-
-
-
-
-
-
-
-
Revenue and expenditure data are as at 25th September 2022 and figures are likely to vary as reconciliation work is ongoing.