Glossary | United Nations Development Programme

The definition endorsed by the Organizational Performance Group in 2015 refers to policies as providing an operational, long-term framework for the organization and describe what the organization intends to do. Policies are to be clear and simple statements and should not be overly prescriptive. UNDP’s main policy and procedures repository is the POPP (Programme and Operations Policies and Procedures).

Source: Managing Prescriptive Content

The document approved by the Executive Board that describes the framework for UNDP programme activities, and indicates the proposed UNDP resources to achieve results during a specified period. Programme documents are prepared at the country level in cooperation with the Government of that country, as well as at regional and global levels.

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

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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