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.
Consistent with the mandate to provide services to entities of the UN system on request by a UN Entity, UNDP has an underlying responsibility to provide such services as long as the requested services and their provision are (i) consistent with the regulations, rules, policies and procedures1, and aims of UNDP, such as progress towards the Sustainable Development Goals, and (ii) the requesting UN Entity agrees to pay the related costs for the provision of the services and remain financially responsible for such services.
Resources credited to the UNDP Regular Resources Account or Other Resources Account and therefore excludes resources credited to the UNDP Funds Account.