Category of costs associated with “programmes” and “development effectiveness” activities which contribute to the effective delivery of development results, as follows:
a) programmes: category of costs associated with specific programme components or projects that contribute to delivery of development results contained in country/regional/global programme documents or other programming arrangements;
b) development effectiveness: category of costs associated with activities of a policy, advisory, technical and implementation nature that are needed for achievement of the objectives of programmes and projects in the focus areas of the organizations. These inputs are essential to the delivery of development results, and are not included in specific programme components or projects in country, regional or global programme documents.
A method of financing the budget of a partner country through a transfer of resources from an external financing agency to the national treasury of the partner government. The funds thus transferred are managed in accordance with the recipient’s budgetary procedures. This includes using the national regulatory framework for financial allocations, procurement and accounting systems.
The United Nations Board of Auditors (BoA) was established in 1946 by the General Assembly and is comprised of the Heads of the Supreme Audit Institutions from three Member States. The Board certifies the UN accounts, its funds and programmes (including UNDP), and provides reports covering a wide array of financial, managerial and value-for-money audits. The overarching goal of the Board is to use the unique perspective of public external audit to both aid the General Assembly in holding UN entities accountable for the use of public resources, and add value by identifying ways to improve the delivery of international public services.
Resources credited to the UNDP Regular Resources Account or Other Resources Account and therefore excludes resources credited to the UNDP Funds Account.