Categories of costs in which the primary function is the promotion of the identity, direction and well-being of an organization. These include executive direction, representation, external relations and partnerships, corporate communications, legal, oversight, audit, corporate evaluation, information technology, finance, administration, security and human resources. This includes both activities and associated costs of a recurring and non-recurring nature.
The financial assistance provided to an intermediary which includes
nongovernmental or grass roots organizations in an amount not exceeding$150,000 for each individual grant.
Money Laundering (“ML”) is generally considered as concealment of the origins of money obtained illegally, typically by passing it through a complex sequence of financial or commercial transactions. ML usually involves three stages: (i) introducing the proceeds of crime into the financial system (placement); (ii) transactions to convert or transfer the funds to other locations or financial institutions (layering); and (iii) reintroducing the funds into the legitimate economy as "clean" money and investing it in various assets or business ventures (reintegration) appearing to have been legally obtained. The Financial Action Task Force (FATF) recommends that ML be criminalized by every country on the basis of article 3(1)(b) and (c) of the Vienna Convention (United Nations Convention Against Illicit Traffic in Narcotic Drugs and Psychotropic Substances, 1988) and article 6(1) of the Palermo Convention (United Nations Convention Against Transnational Organized Crime, 2000).
Accountability of donors for providing aid in ways that support country development strategies and recipient governments for using aid and other resources effectively. This includes enhancing the checks and balances fundamental for development. In the case of managers and staff, managers are to provide adequate resources, appropriate tools and delegate relevant authority to staff, and staff are to utilize those resources, tools and delegated authority in an effective and efficient manner, in accordance with the regulatory framework of the United Nations entity, including checks and balances, in order to achieve the objectives and results of the entity
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.
Segregation of duties is anchored in UNDP financial regulation 20.02 and is a keystone control that helps UNDP safeguard its assets and mitigate the risk of fraud and error. Segregation of duties is based on ensuring that no one staff member can: (i) have custody of assets; (ii) authorize and approve the use of assets; and (iii) record and report assets.
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.
Spouse or partner: an individual whose personal status has been recognized as such for purposes of United Nations entitlements, or where that status is legally recognized as such under the laws where the marriage or partnership was formed.