Expenses Management

Under UNDP’s expense policy, expenses are recognized and recorded when goods and services are received by UNDP. A corresponding liability to pay is created at the time of recognition. The following categories of transactions are classified as expense: 

  • Goods (e.g. supplies)
  • Services (e.g. utilities, consultants)
  • Payments for Operating Leases
  • Employee benefits (e.g. salaries, ASHI, leave)
  • Use of plant, property and equipment (e.g. buildings, vehicles, computers depreciation)
  • Finance costs (e.g. bank charges, fees)
  • Transfers/grants (e.g. microfinance grants)

Refer to UNDP Programme and Operations Policies and Procedures (POPP) on Expense Management for detailed policies and procedures, including the following subject areas:

Also, refer to: