(-) 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 D E O P S U A Accountability Overview Appropriations C Commitments and Expenses D Delegation of Authority E Enterprise Risk Management Ethical Standards and Integrity Evaluation O Oversight Functions P Performance Management Programme, Planning and Budgeting Documents S Statement on Internal Control U UN Charter