A/HRC/23/61 6. Moreover, the Fund also provides for travel of official representatives 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. Travel assistance consisting of a retroactive reimbursement of travel expenses is provided at the request of the State concerned. In accordance with United Nations rules and regulations, the Fund covers round-trip economy class travel for representatives not residing in Geneva, as well as daily subsistence allowance (DSA) at the rate applicable to Geneva at the time of travel. Upon receipt of a request, confirmation of approval is issued indicating the maximum reimbursable amount for ticket costs and DSA. 8. Following completion of travel and upon receipt of a travel claim with supporting documentation, reimbursement is made directly to the Government concerned, either through its Permanent Mission in Geneva or New York, or deposited directly to the bank account of a relevant ministry or government agency. B. Pre-session briefings 9. Under the terms of reference of the Fund, briefings are organized prior to the sessions of the Working Group on the Universal Periodic Review to assist countries in preparing for the review. The briefings consist of plenary segments and break-out group discussions during which the policies, procedures and modalities of the universal periodic review are examined, information is exchanged, and good practices and lessons learned are discussed concerning the organization of national consultations, the setting up of interministerial coordination mechanisms, the drafting of national reports and participation in the interactive dialogues held by the Working Group and the Human Rights Council in plenary session. III. Financial situation of the Fund 10. Table 1 shows the detailed financial situation of the Fund as at 31 December 2012 (statement of income and expenditure). Table 1 Statement of income and expenditure for the period 1 January – 31 December 2012 (United States dollars) I. Income Voluntary contributions received from Governments in 2012 Hungary 6 127 (EUR 5 000) Australia 197 280 (AUD 200 000) Saudi Arabia Sweden Japan 40 000 100 000 80 000 Miscellaneous and interest income Total income 4 423 407 31 902 455 309