A balance sheet or statement of estimated receipts and expenditures. A plan for the coordination of resource and expenditures. The amount of money that is available for, required for, or assigned to a particular purpose. (Source: GEMET/ WESTS). The programmatic use of an [institution's] spending and revenue-generating activities to influence the economy and achieve specific objectives. (Source: GEMET/MGHME) In the context of Multilateral Environmental Agreements the budget refers to contributions of Parties and other sources of revenues as well as expenditures to achieve the respective goals of the convention. Rules provide that the secretariat must report to the COP on the administrative and budgetary implications of all substantive agenda items (Source:MEA Negotiator's Handbook, 2007)