A/HRC/38/26 between the support provided through the Fund and that provided through the fund for small island developing States and least developed countries. 11. In addition to covering travel costs, the Fund also provides for the payment of a daily subsistence allowance at the rate applicable to Geneva at the time of travel. Under the standing official provisions for such travel, a Government formally requesting such assistance would be advised of the official entitlements for travel and daily subsistence allowance in connection with the required itinerary, which would then be reimbursed upon completion of the trip and upon provision of the necessary supporting documentation. That arrangement, however, proved onerous for many requesting Governments, which were unable to submit the claims documenting the travels and were therefore not reimbursed. In an effort to address that issue, between the seventeenth session of the Working Group on the Universal Periodic Review (21 October–1 November 2013) and November 2015, the secretariat arranged to provide economy class tickets prior to travel and paid the daily subsistence allowance upon arrival in Geneva, thereby alleviating most of the difficulties associated with retroactive reimbursement of expenses. 12. In November 2015, the Office of the United Nations High Commissioner for Human Rights (OHCHR), together with most of the United Nations Secretariat, started using Umoja, which has completely changed the way in which the Secretariat manages its administration, executes its work processes, conducts its business and manages its resources. The new system also implies some changes to the way travel arrangements are processed. Once a Government requests the assistance of the Fund, it is advised of the official entitlements for travel and daily subsistence allowance. OHCHR is required to make the necessary arrangements for the issuance and payment of the ticket in advance. The daily subsistence allowance is provided in two instalments, with 75 per cent of the total amount paid in advance, either by bank transfer or upon arrival in Geneva, and the remaining amount and terminal expenses disbursed after the completion of the mission on the basis of required documentation. 13. The direct ticketing does, however, require more advance planning since Governments are required to designate their delegate with sufficient lead time to enable the secretariat to make the travel arrangements and issue the ticket in accordance with the United Nations official travel policies. However, and unlike the practice until November 2015, in cases where such direct ticketing is not possible, the previous arrangement for retroactive reimbursement of travel expenses can no longer be provided. Undoubtedly, the fact that retroactive travel reimbursement is no longer an option under Umoja has had a substantial impact on the support provided to States. 14. Table 2 below shows the breakdown of financial assistance and annual expenditures, complete with the amount authorized, status of reimbursement and total commitments to date with regard to the financial assistance provided for the travel of government delegates to Geneva. Table 2 Expenditures for travel of government representatives to attend sessions of the Working Group on the Universal Periodic Review and plenary sessions of the Human Rights Council Number of countries funded Amount paid (United States dollars) 2008 6 16 885.00 2009 17 23 568.00 2010 23 39 942.00 2011 21 11 698.00 2012 3 11 295.00 2013 6 35 176.00 2014 15 53 939.00 2015 23 95 512.00 Year 4