The resources of UNDP that are comingled and untied. These will include voluntary
contributions, contributions from other governmental, intergovernmental or nongovernmental sources and related interest earnings and miscellaneous revenue.
Revenue recognition is the process of recording revenue in the General Ledger (GL) accounts for eventual reporting in the UNDP financial statements. Under the International Public Sector Accounting Standards (IPSAS) revenue may be recorded before cash is received, however, spending by UNDP may only occur after cash is deposited into the respective UNDP bank accounts, in accordance with the UNDP FRRs.
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.