Accountability is the obligation to (i) demonstrate that work has been conducted in accordance with agreed rules and standards and (ii) report fairly and accurately on performance results vis-à-vis mandated roles and/or plans.
A financial authorization issued by the Administrator to an official or to a unit to incur commitments for specific purposes relating to the institutional budget and within specified limits, during a definite period;
A subdivision of the appropriations for which a specific amount is shown in the appropriate decision and within which the Administrator is authorized to make transfers without prior approval;
The total amount approved by the Executive Board for specified purposes for the current institutional budget against which commitments may be incurred for those purposes up to the amounts so approved. The appropriations are divided into “appropriations lines”, for each of which a specific amount is shown in the appropriate decision adopted for each budget period by the Executive Board and within which the Administrator is authorized to make transfers without prior approval.
The role of the Audit and Evaluation Advisory Committee (AEAC) as an independent body is to assist the Administrator in fulfilling responsibilities regarding oversight, financial management and reporting; internal audit and investigation, external audit; risk management; the evaluation and ethics functions, and systems of internal control and accountability. The primary role of the Committee is to advise the Administrator, taking into consideration the Financial and Staff Regulations and Rules as well as policies and procedures applicable to UNDP (including UNV) and its operating environment, as well as one of its affiliates, the United Nations Capital Development Fund (UNCDF). The AEAC makes recommendations to the Administrator, including on the strategy and workplans of the independent offices as well as on the appointment, performance evaluation, extension and dismissal of the heads of those offices.
“Authority” refers to the power or decision making rights of an individual by virtue of his/her appointment and/or as appropriately delegated to him/her.