Accountability is the obligation of an organization and its personnel to be answerable for all decisions made and actions taken, and to be responsible for honouring their commitments, without qualification or exception. Accountability includes:
(i) achieving objectives and high-quality results in a timely and cost-effective manner;
(ii) fully implementing and delivering on its mandate in compliance with all resolutions, regulations, rules and ethical standards;
(ii) verifiable, objective, accurate and timely reporting on performance results;
(iv) responsible stewardship of funds and resources;
(v) all aspects of performance, including a clearly defined system of rewards and sanctions; and
(vi) due recognition of the important role of the oversight bodies and in full compliance with accepted recommendations.
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 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 Regulations and Rules as well as policies and procedures applicable to UNDP (including UNV) and its operating environment. Pursuant to its TOR, 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. The AEAC submits its annual report to the Administrator, which is presented to the Executive Board.
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
Confidential information means:
(i) Information received from or sent to third parties, with an expectation of confidentiality;
(ii) Information whose disclosure is likely to endanger the safety or security of any individual, violate his or her rights, or invade his or her privacy;
(iii) Information whose disclosure is likely to endanger the security of Member States or prejudice the security or proper conduct of any operation or activity of the organization;
(iv) Information covered by legal privilege or regulatory proceedings, or that subjects the organization to an undue risk of litigation or is related to internal and investigations;
(v) Internal inter-office or intra-office documents, including e-mails and draft documents;
(vi) Commercial information, if disclosure would harm either the financial interests of the organization or those of other parties involved;
(vii) Information which the organization believes would, if disclosed, seriously undermine the policy dialogue with Member States or implementing partners; and
(viii) Other kinds of information which, because of its content or the circumstances of its creation or communication, must be deemed confidential.
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
Accountability of funding partners 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.
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 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
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