69. 独立评估没有提供一个估计数，来说明核心资金在多大程度上被用于补贴非核心资源所资助活动的非方案费用。不过，秘书长最近关于四年度全面政策审查执行情况和关于发展方面业务活动供资情况的报告对非核心资金和费用回收进行了详细审查和分析(见A/71/63-E/2016/8、A/68/97-E/2013/87 和A/67/94-E/2012/80)。审查依据的是对用于方案活动(方案费用)以及方案支助和管理活动(非方案费用)的核心和非核心资源的总体比较。18
69. The independent assessment stopped short of providing an estimate of the extent to which core funds were being used to subsidize the non-programme costs of activities financed with non-core resources. Recent reports of the Secretary-General on the implementation of the quadrennial comprehensive policy review and on the funding of operational activities for development, however, have included a detailed review and analysis of non-core funding and cost recovery (see A/71/63-E/2016/8, A/68/97-E/2013/87 and A/67/94-E/2012/80). Those reviews have been based on a high-level comparison between the use of core and non-core resources for programme activities (programme costs) and programme support and management activities (non-programme costs).19