Glossary | United Nations Development Programme

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

The total amount approved by the Executive Board for specified purposes for the current institutional budget against which commitments may be incurred for those purposes up to the amounts so approved. The appropriations are divided into “appropriations lines”, for each of which a specific amount is shown in the appropriate decision adopted for each budget period by the Executive Board and within which the Administrator is authorized to make transfers without prior approval.

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

Policy Areas

Programme and Project Management

Crisis Response

Financial Resources Management

Human Resources Management

Procurement

Partnerships

Administrative Services

Accountability

Information and Communications Technology

Security

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