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.
Source: Accountability System Policy
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Tangible and intangible possessions that have a value.
Source: UNDP Financial Regulations and Rules
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.
Source: Accountability System Policy
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: Accountability System Policy
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
The actual amount paid.
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: Accountability System Policy
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: Accountability System Policy
Source: UNDP Financial Regulations and Rules
Source: Accountability System Policy
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
UNDP Financial Regulations and Rules document defines 'property, plant and equipment' as tangible assets held for use in the activities of UNDP or for administrative purposes and expected to be used during more than one financial period. The Property, Plant and Equipment (PP&E) policy document provides further details of the term 'property, plant and equipment' as a tangible or physically verifiable item that meets ALL the following five criteria:
a) Provides future economic or service benefits to UNDP – i.e. the PP&E item is held for use in the implementation of UNDP Programmes or for administrative purposes;
b) Is expected to be used during more than one reporting period, which, is 12 months;
c) Has a value of US$5,000 (US$5,000 for UNCDF too) or more (New Capitalization Threshold effective as of 01.01.2020);
d) Is used and controlled by UNDP; and e) Has a cost that can be reliably determined.
Source: UNDP Financial Regulations and Rules, Property, Plant and Equipment
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
The inflow of contributions, fees and other considerations received by or due to UNDP
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Transparency is a key principle underlying accountability. Duties and responsibilities should be clearly defined and staff members should be seen to accept and carry out these responsibilities.(f) Transparency refers to a process by which reliable, timely information about existing conditions, decisions and actions relating to the activities of the organization is made accessible, visible and understandable.
Source: Accountability System Policy, Internal Control Framework
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.
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules
Source: UNDP Financial Regulations and Rules