On the other hand, UNHCR and UNICEF provided direct cash assistance to the implementing partners, and was recorded directly as expenditure in the organization's accounts when the funds were transferred to them.
难民专员办事处和儿童基金会则直接向执行伙伴提供现金支助，并在转移资金给执行伙伴时，直接将该款列为组织账户支出。