A/HRC/38/26 Contractual services General operating and other direct costs – 11.97 Equipment, vehicles and furniture – Grants (<US$50,000) and fellowships – Programme support (indirect) costs Total expenditure 768.54 56 692.78 Adjustments to prior year expenditure (liquidation of commitments) 50 067.99 Net excess (shortfall) of income over expenditure for the period 63 964.29 Opening balance on 1 January 2017 1 138 475.59 Other adjustments (prior period) – Unpaid pledges – Total fund balance as at 31 December 2017 1 202 439.88 5. Since the establishment of the Fund, 18 countries have made financial contributions to it. In 2017, Belgium, the Republic of Korea and Singapore contributed US$28,441.41, US$25,000 and US$5,000 respectively. 6. 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 approved all requests, in line with the Fund’s terms of reference, to enable participation in the universal periodic review. III. Activities A. Travel to meetings 7. Under the terms of reference of the Fund, financial support 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: (a) In sessions of the Working Group on the Universal Periodic Review during which the representative’s country is considered; (b) In plenary sessions of the Human Rights Council during which the outcome of the review of the representative’s country is adopted. 8. 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, as members of the troika). 9. In 2017, 15 of the 26 States that could have benefited from the travel assistance of the Fund requested financial assistance to participate in the sessions of the Working Group at which they were reviewed or in the Human Rights Council plenary sessions: Argentina, Benin, Brazil, Gabon, Guatemala, Indonesia, Peru, Republic of Moldova, Sri Lanka, TimorLeste, Togo, Tunisia, Uganda, Zambia and Zimbabwe. 10. Since March 2014, a more proactive approach through targeted correspondence has been implemented to encourage States to avail themselves of the support provided through the Fund. A few weeks prior to the session, the secretariat addresses correspondence to States that could benefit from the assistance of the Fund, indicating the first steps that need to be taken to request the assistance and setting out the main entitlements. Such a targeted approach has allowed States, in particular small island developing States and least developed countries without representation in Geneva and not very familiar with the human rights framework and machinery, to become more familiar with the Fund and to request support. In addition, the secretariat is ensuring, as much as possible, complementarity 3