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Apr 19, 2022
The purpose of the Write-Off Requests, Excluding Property, Plant and
Equipment and Intangible Assets policy and procedures is to provide Country
Offices, Regional Bureaus, Central Units and HQ Units (“Offices”) with the
relevant policy and procedures, including the required due diligence for
submitting a write-off request for approval in line with UNDP’s Financial Rules
and Regulations. The policy and accompanying procedures are applicable to all
items except for Asset Management: Property, Plant & Equipment (PP&E)
and Asset Management: Intangible Assets. Write-offs pertaining to PP&E
and Intangible Assets are included in the Administrative Services policy area
under the Asset Management – Property, Plant and Equipment policy subchapter
and under the Asset Management – Intangible Assets policy subchapter.