66. 2016 年开展的一项独立外部评估审查了开发署、联合国人口基金(人口基金)、儿基会和联合国促进性别平等和增强妇女权能署(妇女署)各执行局 2013 年批准的费用回收新方法；根据这一方法，费用回收率从 2014 年开始从 7%提高到 8%。独立外部顾问得出的结论是，鉴于该方法中的某些条款规定，对一些类型的非核心捐助，包括由政府分摊费用的活动收到的捐助和没有严格指定用途的专题基金，适用更低的费用回收率，所以 8%的新定费率尚未彻底落实。此外，就有些捐助方而言，即使它们提供的捐助类型应适用标准费率，也没有意愿或能力采用新定费率。
66. In 2016, an independent and external assessment was conducted to review the new cost-recovery methodology approved by the executive boards of UNDP, the United Nations Population Fund (UNFPA), UNICEF and the United Nations Entity for Gender Equality and the Empowerment of Women (UN-Women) in 2013, which included increasing the cost-recovery rate from 7 per cent to 8 per cent beginning in 2014. The independent and external consultant concluded that the new rate of 8 per cent had not been fully applied, given that the methodology included some provisions by which some types of non-core contributions were subject to a reduced rate, including contributions to government cost-sharing activities and to loosely earmarked thematic funds. In addition, some donors had not been willing or able to accept the new rate, even when they provided the types of contributions that should be subject to the standard rate.