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.
All country, regional and global programmes and projects are required to adhere to the quality standards for programming. Managers are accountable for upholding them. Quality standards are strategic, relevant, principled, managed and monitored, effective, efficient.