68. 此外，在 8%标准费率的计算公式中排除了各实体的某些机构费用，如“关键交叉职能”，也排除了一些不是四个实体同样都有的费用。最后，这些例外和降低费率的情况意味着，本可用于核心方案活动的核心资金必须用来补贴非核心项目的非方案费用。基于这样的情况，秘书长在关于“联合国系统发展方面业务活动四年度全面政策审查：建议”的报告(A/71/292/Rev.1)中，建议向所有被严格指定用途的捐助分摊增额成本。这样分摊费用将有助于抵消对标准费用回收率实行的折扣和例外，同时继续激励捐助方提供特定类型捐助，如促进提高一致性和效率的捐助。这样做是合理的，因为需要支付处理和报告严格指定用途的资源通常会产生的额外管理和行政费用。其目标应当是采用必要水平的有效费用回收率，以避免需要用核心资源补贴非核心活动费用的情况。
68. Furthermore, the standard rate of 8 per cent was calculated through a formula that excluded some institutional costs of entities, such as “critical cross-cutting functions”, and some costs that are not common across all four entities. In the end, those exceptions and reduced rates mean that core funding that otherwise could have been spent on core programme activities must go towards subsidizing the non-programme costs of non-core projects. That circumstance forms the basis of the Secretary-General’s recommendation, contained in his report on the quadrenni al comprehensive policy review of operational activities for development of the United Nations system: recommendations (A/71/292/Rev.1), to attribute an incremental cost to all strictly earmarked contributions. Such a cost would help to offset the discounts and exceptions applied to the standard cost-recovery rate while maintaining the incentives for donors to provide specific types of contributions, such as those that promote greater coherence and efficiency. Such a levy can be justified owing to the need to cover extra management and administrative costs associated, in general, with the handling of and reporting on strictly earmarked resources. The goal should be to have an effective cost-recovery rate at the level required to prevent the need for core resources to subsidize the financing of non-core activities.