Includes disbursements and accruals for goods and services received, and the use or impairment of assets, dependent on the implementation arrangement and in accordance with administrative instructions issued by the Comptroller for a financial period.
UNDP Financial Regulations and Rules (FRR) govern the financial management of the United Nations Development Programme (UNDP) and shall, unless otherwise provided by the General Assembly or the Executive Board or as otherwise specified in these Regulations and the annexes thereto, apply to all resources administered by UNDP and to all the Funds and Programmes administered by the Administrator.
Resources credited to the UNDP Regular Resources Account or Other Resources Account and therefore excludes resources credited to the UNDP Funds Account.