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.