A/HRC/32/27 arrangements are processed, and is still subject to adjustments, once a Government has requested the assistance of the Fund, it is informed 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: 75 per cent of the total amount is paid in advance either by bank transfer or upon arrival in Geneva, while the remaining amount and terminal expenses are disbursed after the completion of the mission following the submission of supporting documentation. 9. Direct ticketing does, however, require more advance planning, since Governments are required to designate the delegate appointed with lead time sufficient to enable the secretariat to make the travel arrangements and to issue the ticket in accordance with United Nations official travel policies. In cases where such direct ticketing is not possible, however, and unlike the practice in place before November 2015, travel expenses are not reimbursed. . 10. The fact that reimbursement of travel expenses is no longer an option under Umoja is having a substantial impact on the support provided to States, given that all travel arrangements will have to be made and all relevant information submitted to the secretariat well in advance of travel. 11. In 2015, of the 30 States eligible to benefit from the travel assistance of the Fund, 17 requested financial assistance to participate in the sessions of the Working Group at which they were reviewed or to attend a plenary session of the Human Rights Council for the adoption of their review outcome: Armenia, Grenada, Guinea-Bissau, Jamaica, Kenya, Kiribati, the Lao People’s Democratic Republic, Lesotho, Liberia, Malawi, the Marshall Islands, Mauritania, Micronesia, Myanmar, Saint Kitts and Nevis, Saint Lucia, and Sao Tome and Principe. 12. Since March 2014, a more proactive approach involving targeted correspondence has been taken to encourage States to avail themselves of the support provided by the Fund. Several weeks prior to sessions, the secretariat addresses a letter to eligible States describing how to request assistance and the main entitlements. This targeted approach has allowed States, in particular small island developing States and least developed countries without representation in Geneva and not familiar with the human rights framework and machinery, to learn more about the Fund and to request support. In addition, the secretariat is able to ensure, to the extent possible, complementarity between the support provided by the Voluntary Fund for Participation in the Universal Periodic Review and the Voluntary Technical Assistance Trust Fund to Support the Participation of Least Developed Countries and Small Island Developing States in the Work of the Human Rights Council. 13. Table 2 below shows the breakdown of financial assistance and annual expenditure, 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. 4