UNDP staff and other persons engaged by UNDP under other contractual arrangements to perform services for UNDP programme activities or for programme support.
Plant comprises those assets that are grouped together; held in use for the production or supply of goods or services; used in the implementation of UNDP programmes and administrative operations; and are expected to be used during more than one financial reporting period. Examples of such assets are heavy machinery; furniture and fixtures. The combined cost of such group of assets together should be US$5,000 or more and should meet the capitalization criteria described under “Recognition.”
The document approved by the Executive Board that describes the framework for UNDP programme activities, and indicates the proposed UNDP resources to achieve results during a specified period. Programme documents are prepared at the country level in cooperation with the Government of that country, as well as at regional and global levels.
Property is defined as class of assets that are: Either (a) Land or (b) Buildings that are owned and/or controlled by UNDP with a cost (or value if donated) of US$5,000 or more; and the cost of the Land or Building can be measured reliably.
UNDP Financial Regulations and Rules document defines 'property, plant and equipment' as tangible assets held for use in the activities of UNDP or for administrative purposes and expected to be used during more than one financial period. The Property, Plant and Equipment (PP&E) policy document provides further details of the term 'property, plant and equipment' as a tangible or physically verifiable item that meets ALL the following five criteria: a) Provides future economic or service benefits to UNDP – i.e. the PP&E item is held for use in the implementation of UNDP Programmes or for administrative purposes; b) Is expected to be used during more than one reporting period, which, is 12 months; c) Has a value of US$5,000 (US$5,000 for UNCDF too) or more (New Capitalization Threshold effective as of 01.01.2020); d) Is used and controlled by UNDP; and e) Has a cost that can be reliably determined.
The order of magnitude of the Regular Resources expected to be available from UNDP during a specified period for the financing of UNDP programme activities at the country level.
Terminal expenses include all expenditures for transportation between the air terminal or other point of arrival or departure, and the hotel or place of dwelling, including transfer of baggage, and other incidental expenses. It should be paid as part of the travel advance or the travel claim settlement. No receipts are required for standard terminal expenses.
The travel claim is a post-travel report that the traveller is required to submit to the authorizing unit within two weeks from completion of travel when their travel is organized and paid for by UNDP. The travel claim provides appropriate documentation that the travel occurred; enables the traveller to claim reimbursement of additional travel expenses; and, should the travel advance have exceeded the amount of reimbursable expenses, enables the traveller to repay the amount of overpayment.
Travel expenses that shall be paid or reimbursed by the UNDP under the relevant provisions of the Staff Rules include: a) Transportation expenses; b) Terminal expenses; c) Daily subsistence allowance (DSA); d) Miscellaneous expenses.