The costs incurred by the organization in support of programmes or projects that cannot be directly attributed to such specific programmes or projects.
Covers the estimates as approved by the Executive Board relating to the activities and associated costs in the cost categories of development effectiveness, United Nations Development Coordination, management and special purpose.
Internal audit report means the final report resulting from an audit signed by the Director of the Office of Audit and Investigations and issued to the Administrator and the auditees for their consideration and for the implementation of recommendations. The report is also provided to the UN Board of Auditors.
Refers to the financial contribution to a government budget, managed in a national account by a government entity for a specific set of sector or programme results.
Categories of costs of a cross-cutting nature that (a) involve material capital
investments, or (b) do not represent a cost related to the management activities of the organization.