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

Financial Regulation 16.02 and Financial Rule 116.02.

IPSAS - 2012 Handbook of International Public Sector Accounting Pronouncement

2.0 Policies
Main Policy
Leasehold Improvements: Depreciation, Reconciliations Reports and Centralized Functions
 Related Policies
Internal Control Framework

Property, Plant and Equipment (PPandE)
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
February 11, 2021 - The Depreciation, Reconciliations Reports and Centralized Functions (Leasehold Improvements) policy is now available in Spanish. To access the document, click on the Spanish language tab.

February 14, 2020 - The UNDP Service Request Form User Guide is now linked in clause 9 of the policy.

February 07, 2020 - Two terms changed throughout the updated policy: GSSU replaced GSSC while DMS changed to UNDP Service Request Portal.

August 02, 2019 - The Depreciation, Reconciliations Reports and Centralized Functions (Leasehold Improvements) policy is available in French. To access the document, click on the French language tab.

June 12, 2018 - The updated Plant, Property and Equipment (PP&E) section clarifies the nature of NGO involvement in Asset Management processes in response to the newly revised Programme and Project Management (PPM) chapter and also reflect the change to the asset certification process approved by the Senior management as part of the recent business streamlining initiatives.

2016 - Reviewed and edited (without substantive changes) in Q1.

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