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POPP>Administrative Services>Asset Management - Property, Plant and Equipment>Depreciation, Reconciliations Reports and Centralized Functions
Depreciation, Reconciliations Reports and Centralized Functions
1.0 Relevant Regulations and Rules
UNDP Financial Regulations and Rules

Financial Regulation 16.0 2: Under such limits prescribed by the Executive Board and within the limits of resources allocated for UNDP programme activities, the Administrator is authorized to approve UNDP programme activities at the country, regional and global levels.

Financial Rule 116.02: The authority to approve programme activities is delegated along with the requirement to establish necessary instructions and operational procedures:

  1. The authority to approve UNDP programme activities, within the limit of resources allocated to those activities is delegated to the Associate Administrator. The Associate Administrator may delegate this authority, through the Director of the Regional Bureau concerned, to UNDP Heads of Office in the programme countries;
  2. Approval of UNDP programme activities becomes effective upon signature of the project document/annual workplan. 
Financial Rule 125.09: Petty cash advances may be made available to officials designated by the Treasurer or his or her designate from petty cash accounts. The Treasurer may, where adequate safeguards are provided, authorize petty cash advances from petty cash accounts to non-staff personnel up to an amount determined by the Treasurer. These cash accounts shall be maintained on an imprest basis. The amount and purposes of each account shall be defined by the Treasurer. The amount held shall be the minimum compatible with working requirements.


IPSAS - 2012 Handbook of International Public Sector Accounting Pronouncement
2.0 Policies
Main Policy
Furniture and Equipment: Depreciation, Reconciliations Reports and Centralized Functions
 Related Policies
Internal Control Framework
Language English | Español | Français
Page Properties
Key Words
None
Focal Point
George Peradze,Vera Kirienko
Effective Date
26/07/2016
Planned Review Date
31/12/2018
Summary of Changes/Comments
October 03, 2018 - The Depreciation, Reconciliations Reports, and Centralized Functions main policy is now available in French.  

Disclaimer: This document was translated from English into French. In the event of any discrepancy between this translation and the original English document, the original English document shall prevail.

The policy has been reviewed in 2016. Only minor editorial changes made. Some clarification made by noting "depreciation will be charged in full during the month when asset become available for use", rather than "during the month of purchase" Reviewed and edited (without substantive changes) in Q1 2016.
Version#
16