67. 适用更低的费用回收率能激励捐助方提供某些类型的捐助，如没有严格指定用途的专题捐助，而不是严格指定用途的非核心资金。不过，适用更低的回收率会使联合国各实体偏离全额费用回收原则，因为有效的费用回收率往往最终低于8%的标准费率。独立评估显示，开发署、人口基金、儿基会和妇女署 2015 年的有效费用回收率介于 6.3%至 7.0%之间。考虑到 2015 年对这四个实体的非核心捐助超过了 100 亿美元，如果有效费用回收率仅比标准费率低 1%，就意味着另有1 亿美元属于非核心项目的非方案费用不是由非核心资金供资的。
67. Applying reduced cost-recovery rates can give donors an incentive to provide some types of contributions over others, for example to provide more loosely earmarked thematic contributions instead of strictly earmarked non-core funding. Applying such reduced rates, however, moves United Nations entities away from the principle of full cost recovery, given that the effective cost-recovery rates end up being lower than the standard rate of 8 per cent. The independent assessment showed that, for UNDP, UNFPA, UNICEF and UN-Women, the effective cost-recovery rates in 2015 ranged from 6.3 to 7.0 per cent. Considering that non-core contributions to those four entities exceeded $10 billion in 2015, if the effectiv e cost-recovery rate is just 1 per cent below the standard rate, it means that an extra $100 million in non-programme costs attributed to non-core projects are not being financed with non-core funds.