Accomplishment (back to top)

Completion, fulfilment, achievement of specific result by the end of the biennium in comparison to the planned Expected Accomplishment. It could be less, more or the same as expected accomplishment.

See also: “Outcome”, “Result”, “Expected Accomplishment”

Accomplishment account (back to top)

A summary of a specific subprogramme accomplishment that is based on data collected for the indicators of achievement and other relevant information that serves as the source of reporting on whether the relevant Expected Accomplishment was achieved.

See: “Statement of Accomplishment/Results Achieved”, “Expected Accomplishment”

Accountability (back to top)

Obligation for a manager of resources to demonstrate that work has been conducted in compliance with the established plans, budgets, rules and standards and to report fairly and accurately on performance results. It includes responsibility for the justification of expenditures, decisions or results of the discharge of authority and official duties, including duties delegated to a subordinate unit or individual. The effective discharge of accountability is predicated on clearly defined responsibilities, performance expectations, limits of authority, and clarity on how the exercise of responsibility and authority will be monitored and assessed. One of the main functions of monitoring and evaluation is to contribute to strengthening accountability by providing objective information on the veracity of a manager’s reporting.

See also: “Audit”. “Evaluation”, “Inspection”

Activity (back to top)

Action taken or work performed to transform inputs into outputs.

See also: “Input,” “Output”, “Result”

Additional output (back to top)

Output that was implemented in addition to those initially programmed in the programme budget. They are of two types:

• Added by legislation – Outputs added by a legislative decision taken after the biennial budget was approved by the General Assembly either by the General Assembly itself or by a specialized body;

• Added at the initiative of the Secretariat – Refers to outputs that have been introduced additionally by programme managers by using the resources released from postponements and/or terminations or as the response to request received and funded through extrabudgetary means to enhance the attainment of the objectives and expected accomplishments of the subprogramme.

See also: “Output”, “Output category”, “Discretionary action”

Analytical method (back to top)

A means to process, understand and interpret data.

See also: “Data collection tool”

Appraisal (back to top)

An overall assessment of the relevance, feasibility and potential sustainability of a project or other operational exercise. It is an assessment of the overall soundness of the project and a justification for its implementation. Criteria commonly include relevance and sustainability. An appraisal may also relate to the examination of opinions as part of the process for selecting which project to fund. The purpose of appraisal is to enable decision-makers to decide whether the activity is in accordance with mandates and represents an appropriate use of resources.

Assumption (back to top)

Hypothesis about risks, influences, external factors or conditions that could affect the progress or success of a project or a programme. Assumptions highlight external factors, which are important for the success of project or programme, but are largely or completely beyond the control of management.

See also: “External factor”, “Condition”, “Effect”, “Logical framework”

Attribution (back to top)

A causal link between observed (or expected to be observed) changes and a specific intervention. Attribution refers to that which is to be credited for the observed changes or results achieved. With regard to attribution for the achievement of accomplishments/results, evaluations aim to ascertain a credible link between outputs and achieved accomplishments. In assessing this link, attribution takes account of the effects of other interventions that are independent of the effort being evaluated.

See also: “Contribution”, “External Factor”, “Causal Relationship”

Audit (back to top)

An exercise to determine if there is an adequate and effective system of internal controls for providing reasonable assurance with respect to:

• Integrity of financial and operational information; compliance with regulations, rules, policies and procedures in all operations; and safeguarding of assets;

• The economic and efficient use of resources in operations and identifying opportunities for improvement in a dynamic and changing environment; and

• Effectiveness of programme management for achieving stated objectives consistent with policies, plans and budgets.

See also: “Evaluation”, “Inspection”