An assessment, as systematic and impartial as possible, of an activity, project, programme, strategy, policy, topic, theme, sector, operational area or institutional performance. Evaluations should focus on expected and achieved accomplishments, critically examining the presumed causal chains, processes, and attainment of results, as well as the contextual factors that may enhance or impede the achievement of results. Evaluations focus on determining the relevance, impact, effectiveness, efficiency and sustainability of UNDP work in order to make adjustments and improve its organizational and system-wide contributions to development.
The evaluation policy sets out the purpose and basic principles of evaluation, and defines the institutional architecture for UNDP and its associated funds and programmes. The policy covers the independent evaluations conducted by the Independent Evaluation Office of UNDP; the decentralized evaluations commissioned by UNDP programme and policy units, the United Nations Volunteers (UNV) programme and the United Nations Capital Development Fund (UNCDF); as well as the activities of UNDP and the Independent Evaluation Office in support of national evaluation capacity.
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.
UNDP staff and other persons engaged by UNDP under other contractual arrangements to perform services for UNDP programme activities or for programme support.
The document approved by the Executive Board that describes the framework for UNDP programme activities, and indicates the proposed UNDP resources to achieve results during a specified period. Programme documents are prepared at the country level in cooperation with the Government of that country, as well as at regional and global levels.
UNDP Financial Regulations and Rules document defines 'property, plant and equipment' as tangible assets held for use in the activities of UNDP or for administrative purposes and expected to be used during more than one financial period. The Property, Plant and Equipment (PP&E) policy document provides further details of the term 'property, plant and equipment' as a tangible or physically verifiable item that meets ALL the following five criteria: a) Provides future economic or service benefits to UNDP – i.e. the PP&E item is held for use in the implementation of UNDP Programmes or for administrative purposes; b) Is expected to be used during more than one reporting period, which, is 12 months; c) Has a value of US$5,000 (US$5,000 for UNCDF too) or more (New Capitalization Threshold effective as of 01.01.2020); d) Is used and controlled by UNDP; and e) Has a cost that can be reliably determined.