A/HRC/32/27 Total expenditure 711 290.33 Miscellaneous adjustments/savings/refunds to donors ---- Total fund balance as at 31 December 2015 1 183 606.72 a Includes disbursements and obligations. 3. Since the establishment of the Fund, 15 States have made financial contributions. In 2015, Singapore contributed $25,000. 4. Since the Fund has not enjoyed a predictable pattern of income, substantial resources are systematically kept as a reserve for future activities. The secretariat of the Fund has been responsive to all requests, in accordance with the Fund’s terms of reference, to enable participation. III. Activities A. Travel to meetings 5. Under the terms of reference of the Fund, financial support for travel to meetings is made available to developing countries, in particular least developed countries, to cover travel to Geneva by one official government representative in order to participate in: (a) The sessions of the Working Group on the Universal Periodic Review during which the State of the representative is under review; (b) Plenary sessions of the Human Rights Council at which the outcome of the review of the State of the representative is adopted. 6. The Fund also provides for the travel of official representatives (one per delegation) of developing countries, in particular least developed countries, that are members of the Human Rights Council and do not have a permanent mission in Geneva, to act as rapporteurs (namely, members of the troika). 7. In addition to 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 this assistance is advised of the official entitlements for travel and daily subsistence allowance in connection with the required itinerary, to be reimbursed upon completion of the travel and the submission of the supporting documentation. This arrangement, however, proved onerous for many requesting Governments, and since they were unable to submit claims documenting their travels, they were not reimbursed. In an effort to address this issue, since the seventeenth session of the Working Group on the Universal Periodic Review (21 October–1 November 2013), the secretariat has arranged to provide economy-class tickets prior to travel, and payment of the daily subsistence allowance upon arrival in Geneva, thereby alleviating most of the difficulties associated with reimbursement of expenses. This arrangement was applicable until November 2015. 8. In November 2015, the Office of the United Nations High Commissioner for Human Rights (OHCHR), with most of the United Nations Secretariat, commenced operating in the Umoja environment. Umoja is a complete re-working of the way the Secretariat manages its administration, executes its work processes, conducts its business and manages its resources. Under the new system, which has required some changes to the way that travel 3