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The glossary in this Portal provides definitions of core terms closely related to the medium-term expenditure framework; and links to other online glossaries.

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Under-funding occurs when the value of a plan’s assets is less than its liabilities, thereby having an actuarial deficiency.

Unit of analysis

The unit of analysis is the major entity that is being analyzed in the study. It is the ‘what’ or ‘whom’ that is being studied. In social science research, the most typical units of analysis are individual people. Other units of analysis can be groups, social organizations and social artifacts.

Unitary authority (unitary government)

A unitary authority or government is a type of local authority that has a single tier and is responsible for all local government functions within its area. This is opposed to a two-tier system where local government functions are divided between different authorities. Typically unitary authorities cover large towns or cities, which are large enough to be independent of county or regional administration. Sometimes they consist of counties which have no lower level of administration.