Includes disbursements and accruals for goods and services received, and the use or impairment of assets, dependent on the implementation arrangement and in accordance with administrative instructions issued by the Comptroller for a financial period.
The costs incurred by the organization in support of programmes or projects that cannot be directly attributed to such specific programmes or projects.
Covers the estimates as approved by the Executive Board relating to the activities and associated costs in the cost categories of development effectiveness, United Nations Development Coordination, management and special purpose.
Internal audit report means the final report resulting from an audit signed by the Director of the Office of Audit and Investigations and issued to the Administrator and the auditees for their consideration and for the implementation of recommendations. The report is also provided to the UN Board of Auditors.