Contain records originating from, or received by, the organization in written or printed form as well as documents generated by the computer and electronic forms.
A financial record is a document either physical or electronic, which creates either: a liability and its settlement; an asset and its liquidation; a receivable; a payment; a record of a deposit
Records comprise any information, regardless of physical form or characteristics, which originate from, or are received by, UNDP within the framework of its official activities.