A/HRC/20/39 countries, in particular least developed countries, in the plenary session of the Human Rights Council during which the outcome of their review is adopted. 7. Under the terms of reference, the travel assistance is provided through a retroactive payment procedure. The reimbursement of travel expenses to attend the sessions of the Working Group on the Universal Periodic Review and the sessions of the Human Rights Council is initiated upon request for financial assistance from the State concerned. 8. In accordance with established United Nations practice, arrangements were made for the Fund to cover one round-trip economy class ticket per delegation for a representative not residing in Geneva, as well as daily subsistence allowance (DSA) at the Geneva rate at the time of the meeting. Confirmation of approval is issued with an indication of the maximum ticket cost to be reimbursed. Applicable United Nations rules and procedures for official travel are followed and reimbursement is made only after completion of travel and upon receipt of a travel claim with supporting documentation. Reimbursement is made directly to the Government concerned, possibly through its permanent mission in either Geneva or New York. B. Pre-session briefings to assist States in preparation for the review 9. During the first cycle, a number of briefings were organized prior to the sessions of the Working Group on the Universal Periodic Review. Their objective was to inform Member States on how to prepare for their participation in the universal periodic review, including organizing a process of national consultation, drafting the national report and participating in the interactive dialogues in the Working Group and the Human Rights Council plenary. These briefings also focused on the policies and procedures of the Council and the Working Group as well as on the exchange of good practices and lessons learned. 10. The programme of these briefings consisted of plenary segments and break-out group discussions. During the plenary segments, the main provisions of Human Rights Council resolutions and decisions relating to the universal periodic review were presented. The break-out group segments allowed for more focused presentations and discussions on the main features of the universal periodic review process, such as the methodology for preparing the national report, including the consultation process, and the review process in the Working Group and in the Council plenary. The programmes were designed to ensure a balance between general presentations and specific segments, and keeping in consideration the fact that the universal periodic review is a holistic human rights process, as well as a cycle. III. Financial situation of the Fund 11. Tables 1 and 2 show, respectively, the detailed financial situation of the Fund as at 31 December 2011 (statement of income and expenditure) and the status of contributions as at the same date. 12. Since its establishment, 13 countries have made financial contributions to the Fund. Table 2 provides an overview of all contributions received. 13. Most of the contributions come from a small group of countries. Given the universal nature of the mechanism, all Member States are encouraged to contribute within their means. From 2008 to 2011, the income used to fund activities included both the annual voluntary contributions and the unallocated amounts carried over from previous years. Since the Fund has not enjoyed a predictable pattern of income, substantial resources have been kept as a reserve for future activities. The absence of regular pledges by donors 4