A/HRC/23/16 42. For example, in the context of the ongoing work by the United Nations country team in Tunisia in preparation for the common country assessment, the Board was informed by the Resident Coordinator that a human rights-based approach and a results-based approach were being fully applied, taking into account, for example, the recommendations made by relevant human rights bodies, a number of which have undertaken visits in the past year to the country. OHCHR plays an important role in supporting the United Nations country team in this endeavour. This has led to, inter alia, the set-up of joint project documents with UNDP on security sector reform and justice reform. Similar efforts have been made in Mauritania, with a specific focus on recommendations on relevant topics that have been the subject of study by a number of special procedures. In both cases, the universal periodic review seems to provide a renewed framework for United Nations entities to apply an increasingly proactive role in translating the intentions of a human rights-based approach into practical actions. Furthermore, one expanding area of work is the integration of human rights into national development plans, where a number of human rights advisers are playing a pivotal role, for example in Ecuador, in particular with regard to the operationalization of the application of a human rights-based approach to programmes and budgets. 43. In the above context, the efforts made by OHCHR at the global level to ensure access to clustered and prioritized recommendations through the Universal Human Rights Index, which includes all recommendations and concluding observations made by relevant human rights mechanisms, including the universal periodic, are critical in providing key elements for the preparation of United Nations country analysis and strategic programme frameworks describing the collective response of the United Nations system to national development priorities. 44. Many of the above-mentioned recommendations could lead to requests for technical cooperation. In a number of cases, OHCHR might be the best placed to provide support; in many others, in the case of cross-cutting themes and complex issues, they might require joint support from the entire United Nations country team or a number of United Nations entities. This represents certainly an important opportunity to strengthen the human rights focus of the technical cooperation programmes not only of OHCHR but also of the entire United Nations system. IV. Status of funding and donors 45. The Board was updated at its meeting in January and February 2013 on the overall financial status of OHCHR and its donors, the 2012 financial situation of the Voluntary Fund for Technical Cooperation and its functioning in the overall funding system, including interlinkages with other extrabudgetary resources. The Board was informed that expenditures under the Voluntary Fund had been constantly increasing in recent years; the increases had not, however, been matched by financial contributions. This situation raised concern about the future of technical cooperation activities funded by the Voluntary Fund. 46. The Board underlined the importance of ensuring continuous contributions to the Fund. It expressed its support for the strategy of increasing the size of the donor base, including enlarging the number of contributing Member States. The Board considers that an increase in unearmarked funds will allow OHCHR to be more flexible in implementing identified priorities. Detailed information on income and expenditure under the Voluntary Fund is annexed to the present report. 10