Draft Annex to the Strategic Plan
UNDP’s Accountability Framework
I. Introduction
Accountability has become a major issue in global governance. It entails the
policy, processes and procedures by which global governance actors justify
and take responsibility for their activities. UNDP, as a partner in the
complex global governance system, requires integrated management
processes to organize the work of its global development activities. In
support of a transparent, dynamic and relevant UNDP, the Strategic Plan and
this Accountability Framework outlines UNDP’s organizational
accountability in delivering expected development results in programme
countries as outlined in the Strategic Plan
The Strategic Plan, as the basis for UNDP accountability, recognizes that
capacity building interventions are defined through nationally-driven
programming processes and uses the Accountability Framework as tool to
support excellence in assistance.
As all partners in the development relationship are mutually accountable, a
process that allows for diverse and varied accountabilities to be fully
measured and analyzed is needed.
Taken together, the Strategic Plan and the Accountability Framework will
ensure more effective governance and monitoring of all UNDP activities.
II.
Building a UNDP Accountability Framework:
Core Elements
Derived from the Strategic Plan, the UNDP Accountability Framework
outlines the supporting activities required for an integrated accountability
process. The core elements are:
1. A clear statement of UNDP vision, and goals that inform and define
all UNDP institutional policies, programmes and projects.
2. Recognized and accepted management processes that delineate roles
and responsibilities of all actors, notably between the Executive Board
and UNDP senior management.
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3. Coherent administrative procedures that guide the institution-wide
monitoring, evaluation and reporting of all UNDP activities to key
stakeholders.
III. Guiding Principles
The following set of principles, guide the implementation of the UNDP
Accountability Framework at all levels:
1. Mutual Accountability and clarity of Organizational Responsibility
UNDP as well as implementing partners and programme governments are
mutually accountable to each other for delivering on its obligations. Within
UNDP, clear organizational policies and behavioural guidelines that describe
the personal skills and organizational competencies required to carry out
UNDP work activities are established.
2. Alignment with corporate goals and accountability
Managers are accountable for achieving corporate goals across units,
irrespective of their functional positions.
3. Formal and Consistent Delegation of Authority
Authorities, responsibilities and accountabilities are clearly defined,
formally delegated and consistent. This includes acknowledgement by all
staff of:
 Separation of duties: Key duties and responsibilities in
authorizing, processing, recording, and reviewing official
transactions are separated among individuals and between
managers and responsible staff;
 Self-informing duty: Authorities inform themselves for decisionmaking in accordance with recognized standards. For example,
managers cannot make claims of ignorance of established policies
or procedures.
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4. Process Economic Considerations in Decision Making
Related to the issue of "proportionality between the cost of a process and the
value of the intended result" this principle seeks to focus limited
administrative resources to highest priority issues.
5. Reliable and verifiable performance monitoring and reporting
Authorities disclose their performance through adequate and regular
reporting on results, with timely accounts and reliable financial and
substantive reports. Documentation is clear and readily verifiable.
6. Highest Standards of Personal Integrity
Self-attestation and ethical conduct: The exercise of authority by managers
relies on the principle of self-attestation. For example, the manager
submitting the results of a procurement process for approval is—by doing
so—attesting that funds are available and that the procurement is relevant to
project objectives. Individuals declare potential conflicts of interest
according to ethical standards
IV. Key Expectations driving the interaction with stakeholders:
UNDP’s Accountability Framework makes clear what both UNDP external
stakeholders and internal staff can expect.
What our Stakeholders should expect of UNDP:
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Planning and Strategic Direction
Policies and Programmes
Results and Performance (including financial performance)
Partnership Management (working with a wide range of partners).
What our Staff Members should expect of Managers:
 Stewardship and Monitoring
 Values and Culture
 Risk Management
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 Quality Assurance and Evaluation
 Learning and Change Management
 People Management
V. Accountability Activities
The proposed Accountability Framework suggests strengthening of
accountability within UNDP and the UN system in the following manner:
1. Internal UNDP
The primary building blocks for strengthening accountability within
UNDP will include the review and clarification of functional and
organizational authorities and responsibilities. This will include the
development of:
 A formal Accountability framework
 An integrated results based monitoring and evaluation
system
 Enterprise Risk Management
 Ethics training and whistleblower protection
 Financial Disclosure Policy
 Separation of oversight functions:
i. Internal Audit
ii. Ethics Office
iii. Mediation and Investigations
iv. Ombudsperson
v. Evaluation
vi. Audit Advisory Committee
2. UNDP’s contribution to UN coordination
UNDP’s accountability to UN coordination includes:
 Institutional policy, management process and administrative
procedural support to UNDG coordination
 Alignment with common UN processes
 Strengthening the Resident Coordinator system
 Promoting, where applicable, common services and premises
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3. UNDP and Executive Board Governance
The Executive Board guides and oversees UNDP performance on the basis
of rigorous and transparent reporting. Based on the Strategic Plan and other
results based management instruments, as well as adequate evidence
gathering and information reporting systems, UNDP commits to full
transparency and the enhanced use of communications to share experiences,
report on performance, and continue to build strong public trust.
UNDP will provide the Executive Board with in-depth information and
proposes that the following tasks and products will begin to comprise core
elements the UNDP Accountability Framework
Annual Session:
 Annual evaluation plan and annual evaluation report
 Annual report on UNDP performance and results, and financial
statement
 Draft country programme documents, with country programme
evaluation and internal audit summary
Second Regular Session:
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Annual Internal Audit and Oversight Report
Annual Report of Audit Advisory Committee
Annual Report of UN Board of Auditors
Management responses and updates
At the first regular session in 2008, the Strategic Plan will be reviewed
against the outcomes of the Triennial Comprehensive Policy Review.
At the annual session of the Executive Board in 2010, the Mid-Term Review
of the Strategic Plan will be presented in order to update and, as necessary,
adjust UNDP’s course of action including an indicative framework that
would guide the period 2011-2012.
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