In addition , the Administrator pointed to the continuing decrease in core resources for 2013 . On transparency and accountability , she highlighted the organization 's unqualified audit opinion for its first ever International Public Sector Accounting Standards ( IPSAS ) -compliant financial statements in 2012 , its new role as host of the International Aid Transparency Initiative and the launching of its website open.undp.org , where UNDP publically disclosed financial flows , projects and internal audit reports .