Accountability (-) Commitments and Results Internal Controls (-) Finance and Budget Accounting Contributions and other income Programme planning, budget and finance framework Utilization of funds Health and Wellbeing Human Resources Information and Technology Procurement Property Management Security Travel A C F I P S V A About Finance and Budget Appropriations Assessed Contributions C Commitments and Expenses Cost Recovery F Financial Regulations and Rules Fraud Prevention/Reporting Fraud I Insurance and Compensation IPSAS Financial Statements P Performance Management Planning, Programming, Budgeting, Monitoring and Evaluation Programme, Planning and Budgeting Documents S Statement on Internal Control V Voluntary Contributions