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.
The difference between current assets and current liabilities. In the specific context of UNDP, this shall normally be taken to mean the sum of working capital and reserves.
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.
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.