> For the complete documentation index, see [llms.txt](https://undp.gitbook.io/performance/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://undp.gitbook.io/performance/methodology/efficiency/institutional-resources.md).

# Institutional Resources

## Introduction

Institutional Resources compare revenue vs. expenditure, similar to how a profit-and-loss statement in the private sector works. This informs the organisation if it's running at a surplus or a deficit for any given time.

## Organisational Objective

The organisational objective is not to run at a deficit and have a balanced budget.

## Calculation of Scoring

### 1. Revenue (50 out of 100 points)

1. Steady or increasing is 100 points.
   1. For mid-year calculations → Do the same trendline as other efficiency
2. Add a filter: Adjust revenue for inflation and set baseline as the 5th year going back
3. Create a five-year average.
4. Decreasing from the five-year average is points off.
5. For each 1% off the average, we knock off 1 point

### 2. Balanced Budget (50 out of 100 points)

1. If the revenue vs expenditures are balanced, or there is a surplus, full points.
   1. This is updated on a monthly basis
   2. Payroll
   3. GMS
   4. [UNDP-at-a-Glance](https://app.powerbi.com/groups/me/reports/bfae426e-1f64-46cf-893e-ffcb697221a1/ReportSectionc7c5b80b86ba42599069?experience=power-bi\&bookmarkGuid=Bookmark7f5b9235a6274cdc75b7)
   5. Against average monthly cumulative surplus/deficit of the last five-year trendline.

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