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.
Responsibility for NIM projects rests with the government, as reflected in the Standard Basic Assistance Agreement signed by UNDP with the government, and with the implementing partner, as agreed in the country programme action plan or United Nations development assistance framework action plan and respective annual work plan.