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Programme and Operations Policies and Procedures

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Glossary Definition
  
​Procurement
The overall process of acquiring goods, civil works and services which includes all functions from the identification of needs, selection and solicitation of sources, preparation and award of contract, and all phases of contract administration through the end of a services’ contract or the useful life of an asset.
Procurement Overview
[Accountability]
Refers to the obligation to answer for the execution of assigned responsibilities and for the associated results that arise from the implementation of these responsibilities. This means holding individuals and organizations responsible for performance measured as objectively as possible.
Financial Operations Management
[Change]
A change is an activity to modify one or more products or ICT infrastructure items.  It is the addition, modification or removal of approved, supported, or base-lined hardware, network, software, application, environment, system, desktop builds or associated documentation.
Information and Communications Technology
2 Way Matching
Matching PO and AP voucher in ATLAS to assess for consistency of data.
Expense Management
3 Way Matching
Matching PO, Receipt and AP voucher in ATLAS to assess for consistency of data.
Expense Management
Account Activity Analysis (AAA) Report
Upon select account 16005, this report provides all movements in the account by Operating Unit/ Project and or Fund for a specific accounting period.
Financial Management and Implementation Modalities
Accounts Payable
Module in Atlas used primarily for disbursements.
Financial Operations Management
Accounts Payable (AP) Module in Atlas
The AP module in ATLAS generates and holds records of invoices, credit notes, payments and refunds relating to vendors.
Expense Management
Accounts Payable (AP) Voucher
In ATLAS, records a liability due to a vendor and expense against a given Chart of Account. An AP voucher is raised upon the receipt of goods and services and the presentation of a Vendor’s invoice. The two main AP vouchers are the purchase order (PO) voucher and a non-PO voucher.
Expense Management
Accounts Receivable
Module in Atlas used for recording receipts
Financial Operations Management
Activation Triggers for Crisis Response
Triggers ensure that the governance mechanism for crisis response at UNDP is predictably activated at the earliest moment in every potentially critical situation.
Standard Operating Procedures (SOP) for Immediate Crisis Response
Administrative Accountability
Encompasses critical systems of internal control that complement and ensure the proper functioning of checks and balance, including financial ones. These include international civil service standards and incentives, ethics codes, criminal penalties, and administrative review.
Financial Operations Management
Agency Execution
Entails management by UN Agencies where activities require technical sector expertise or specific management capacity and access to international networks; the government lacks the required management or substantive capacity; or the parties prefer agency execution for other reasons.
Procurement Overview
Agency Implementation
When a UN agency undertakes programme or project activities. The UN agency may be either an Implementing Partner or a Responsible Party.
Financial Management and Implementation Modalities
Annual Review of the Financial Situation
Annual report to the Executive Board which provides a comprehensive review and analysis from the financial perspective of UNDP’s activities at the global and aggregate levels. This report is made available, on the intranet and the website of the Executive Board secretariat, to all UNDP offices.
Financial Operations Management
AP Journal Voucher (APJV)
An APJV is used in ATLAS to adjust the distribution on an existing voucher to the corresponding budget(s), and also to account for implementing partner or responsible party expenses received through Funding Authorization and Certificate of Expenses (FACE). Journal vouchers have a zero net amount and are not paid, as these are used only for adjustments, corrections and settlements.
Expense Management
Appeals Process
COs must often prepare an emergency appeal in coordination with other UN agencies and proposals geared to specific donors. Common inter-agency appeals issued in crisis situations include the Flash Appeal and the Consolidated Appeal.
Standard Operating Procedures (SOP) for Immediate Crisis Response
Archiving
Or “storing”, deals with the preservation and maintenance of non-current records on a temporary or permanent/indefinite basis in accordance with an established retention schedule.
Financial Operations Management
Assurance Activities
In the HACT framework, these refer to planned activities used to determine whether funds transferred to implementing partners were used for their intended purpose and in accordance with the annual work plan.
Financial Management and Implementation Modalities
Atlas Asset Data Quality Dashboard
This was implemented in Atlas in early 2006 to help country offices track data quality of their asset records. The dashboard will allow users to run Atlas queries to rectify specific asset records flagged.
Working with External Auditors
Atlas Financial Closure Instructions
Refers to the process of completing the input of all accounting entries to the UNDP general ledger. This includes the recording of all business transactions for the period as well as any corrections and adjustments pertaining to prior periods.
Financial Operations Management
audit management letter
Issued by UNBA; a formal audit report that includes a review of audit observations raised, including feedback from the country offices or units.
Working with External Auditors
Audited Financial Statements
The final conclusive report that reflects the complete financial results of UNDP for a particular biennium. The Audit Report of the Board of Auditors is an integral part of the statements, providing an independent view on the fairness and accuracy of the results.
Financial Operations Management
Authorized Agent
An individual or entity authorized by UNDP to receive on UNDP’s behalf goods/services/works.
Expense Management
Authorized User
Any authorized user of UNDP ICT resources.  May be a staff member, contract holder, intern, UN Volunteer, a member of another UN agency using UNDP ICT resources or other any other third party using UNDP ICT resources.
Information and Communications Technology
Automatic reconciliation
A centralized process that auto – matches Atlas transactions against the bank statements loaded into Atlas via the Bank of America interface.
Cash Management
Availability
Timely, reliable access to information for authorized users within an acceptable period at a level and in the form the system user wants.  This is one of the three goals of Information Security.
Information and Communications Technology
Balanced Score Card (BSC)
Indicator measuring project financial closure efficiency.
Financial Closure of Development Projects and Trust Funds
Bank of America interface (BOA)
Applies if the disbursing bank account is part of the interface. BOA files are payment file formats generated only for bank accounts that are part of the Bank of America interface. These payment files are processed by the system and automatically transmitted to Bank of America. BOA, in turn, routes these payment instructions to the disbursing banks.
Expense Management
Bank reconciliation process
Matching of transactions in Atlas against those in the bank statements.
Cash Management
Bank to Book Report (B2B)
A report presentation of the Manual Bank Reconciliation page. The only added feature of the report is that it also shows the status of each and every Atlas transaction in the General Ledger.
Cash Management
Best Value for Money
In the context of the procurement process, obtaining “best value for money” means selection of the offer, which presents the optimum combination of life-cycle costs and benefits, which meet the Business Unit’s needs. Best value for money should not be equated with the lowest initial price option rather requiring an integrated assessment of technical, organizational and pricing factors in light of their relative importance (i.e., reliability, quality, experience, reputation, past performance, cost/fee realism and reasonableness). The Business Unit’s parameters can also include social, environmental and other strategic objectives defined in the procurement plan. The principle of best value for money is applied at the award stage to select the offer that effectively meets the stated requirement.
Procurement Overview
Biennial Financial Statements
Financial statements are required to be produced at least biennially (every 2 years). Biennial Financial Statements are submitted to the General Assembly (GA) through the Advisory Committee on Administrative and Budgetary Questions (ACABQ), and are subsequently issued as an official record of the General Assembly and are available as published GA document to the public at large.
Financial Operations Management
BOM External Audit Focal Point
Supports the unit or country office audit focal point for audit observations that require interpretation or clarifications from Regional Bureau, BOM Divisions etc.
Working with External Auditors
Budget Comparison Report
Provides a comparison of the budget and fund availability in USD and in EURO. Its primary purpose is to determine the gain/loss of the outstanding contributions in USD terms due to changes in the Euro exchange rate.
Financial Operations Management
Business Continuity Plan (BCP)
A plan for how an organization will recover and restore partially or completely interrupted critical (urgent) functions within a predetermined time after a disaster of extended disruption.
Information and Communications Technology
Business Unit (BU)
A generic term used to refer to any of the following: UNDP Headquarters (HQ), all Bureaus/Offices/Divisions in HQ, out-posted HQ units, Regional Service Centers, and Country Offices.
Individual Contract
Buyer
The “Buyer” role refers to staff members who conduct procurement (including procurement of Individual Contractors) and/or arrange travel (if located outside of HQ). Buyers exercise their procurement role on behalf of project managers and other clients.
Expense Management
CARDS (Comprehensive Audit Recommendation Database System)
This is an Audit Database maintained by the Office of Audit and Investigations (OAI).
Working with External Auditors
Cash
The term, “cash” in the Policies and Procedures includes currency, cheques, bank drafts, money orders and similar bank instruments received by UNDP.
Pipeline and Revenue Management
Cash Operations
Currency notes physically held on a CO’s premises to meet operating needs in a country in which normal banking services are unavailable.
Cash Arrangement
Cash transfer modalities (CTM)
In the HACT framework, these refer to the following modalities for the transfer of cash to Implementing Partners:
Financial Management and Implementation Modalities
CCB
Change Control Board
Information and Communications Technology
Central Emergency Response Fund (CERF)
The CERF, which is managed by OCHA, can be accessed by UN agencies for crisis response, although it is normally used as the funding source of last resort. Guidance for COs on the CERF has been developed by UNDP.
Standard Operating Procedures (SOP) for Immediate Crisis Response
Certified Donor Reports
Reflect the operational status, budget, income, expenditure and balance, of the contributions provided by individual non-programme country donors to other resources. Each report contains the summary and detailed budget, income, expenditure and balance by category of financing. The recipients of these reports are these donors and the relevant UNDP country offices.
Financial Operations Management
Change Management
According to the Information Technology Infrastructure Library (ITIL), Change Management is the practice of ensuring that all changes to Configuration Items are carried out in a planned and authorized manner. This includes ensuring that there is a business case for each change, identifying specific Configuration Items and ICT Services affected by a change, planning the change, testing the change, and having a rollback plan should the change result in an unexpected and undesirable state.
The main aims of Change Management are:
• Minimal disruption of services
• Reduction in back-out activities
• Economic utilization of resources involved in the change
Information and Communications Technology
Chart Fields
The individual values in the Chart of Accounts, which in combination, describe a specific financial activity. With the aid of reporting and query tools, chartfields  provide access to accounting data needed for budget control, management reporting, and statutory (or formal and final financial) reporting.
Financial Operations Management
Chart of Accounts
Provides the fundamental building blocks of Atlas financial systems for control, budgeting and reporting.  The correct use of the Chart of Accounts is critical for accurate financial, management and donor reporting.
Financial Operations Management
Chartfield Tree Structures
Used to establish a hierarchical structure, which visually represent a set of summarization rules for a particular chartfield.  For instance, a tree for account code 11000 (Cash and Near Cash) would have as components accounts 11005 and 11006 that would roll up to a total for reporting in code 11000.
Financial Operations Management
Chief Procurement Officer
According to Rule 121.01 paragraph (a) of the UNDP Financial regulations and Rules (as amended on January 1, 2012), the Chief Procurement Officer of UNDP is accountable to the Administrator for all procurement functions of UNDP for all its locations, except for those procurement actions governed by paragraph (c). The Chief Procurement Officer may further delegate authority to staff at headquarters and other locations, as may be appropriate in fulfilling the purposes of these rules.
Procurement Overview
Chief Security Adviser/Security Adviser (CSA/SA)
A security professional appointed by the Under-Secretary-General for Safety and Security to advise the DO and the SMT in their security functions.  The CSA/SA reports to the DO and maintains a technical line of communication to the Department of Safety and Security.
Security
Civil Society Organization (CSO)
Or Non-Governmental Organization (NGO), is defined as a non-profit organization, group or institution that operates independently from a government and has humanitarian or development objectives.
Financial Management and Implementation Modalities
Civil Works
Generally includes all types of civil, mechanical, electrical or other engineering services (other than consulting services) as well as the supply of construction materials and equipment.
Procurement Methods
Clean-Up of Accounts Payable (AP) Vouchers
The Clean-Up of the Accounts Payable (AP) refers to an exercise that ensures that there are no pending vouchers with an accounting date on or before the month end date.
Financial Operations Management
Clean-Up of Pending Purchase Orders (POs)
The clean-up of POs requires that all pending purchase orders with an accounting date on or before the month end date be reviewed. The goal is to ensure that there are no old pending purchase orders.
Financial Operations Management
Closed Trust Funds
Trust funds created in agreement with a single donor and the contributions to the trust fund were restricted to that donor. The trust fund donor agreement also served as the terms of reference for the trust fund.
Pipeline and Revenue Management
Coercion
In pursuance of UNDP’s Procurement Ethics Policy, “Coercion” means harming or threatening to harm, directly or indirectly, persons, or their property influence their participation in the procurement process, or affect the execution of a contract.
Procurement Overview
Collusion
In pursuance of UNDP’s Procurement Ethics Policy, “Collusion” means a scheme or arrangement between two or more Offerors, with or without knowledge of UNDP, designed to establish prices at artificial, non-competitive levels.
Procurement Overview
Combined Delivery Report (CDR)
A mandatory official report which reflects the expenses and funds utilized on a project.
Financial Management and Implementation Modalities
Combined Delivery Report (CDR)
A mandatory official report which reflects the incurred and agreed expenses and funds utilized on a project.
Financial Management and Implementation Modalities
Commitment
According to the UNDP Financial Rules and Regulation 27.02 , a Commitment - shall mean a legal obligation arising from a contract, agreement, or other form of undertaking by UNDP or based on a liability recognized by UNDP  against the resources of the current year, in respect of UNDP programme activities, and the current budget period, in respect of the Institutional budget.
Expense Management
Common / Shared Services
Type of service for which cost recovery is required. Mostly relate to common premises and related services. These services are agreed on locally among the resident UN Agencies and are regulated by UN Development Group (UNDG) policy. The cost for common/shared services is usually split proportionately among participating Agencies.
Resource Planning and Cost Recovery
Common Humanitarian Fund
For some complex emergencies, the UN agencies and donors may establish a Common Humanitarian Fund. This Fund gives the UN RC/HC increased access to resources at the country level to support relief and recovery operations. It is a pooled funding mechanism.
Standard Operating Procedures (SOP) for Immediate Crisis Response
Company/Institution
An entity duly incorporated and legally authorized to conduct business.
Individual Contract
Complete PO
Means that no additional receipts or vouchers will be recorded.
Financial Operations Management
Confidentiality
 Information is restricted to appropriate and necessary people. The level of confidentiality defines the degree of protection that must be provided for information.  This is one of the three goals of Information Security
Information and Communications Technology
Consolidated Appeal
If an emergency continues beyond the timeframe of a FA (3-6 months), the UN Emergency Relief Coordinator and the IASC, in consultation with the UN Humanitarian Coordinator and the IASC Country Team, may determine that the emergency is either ‘complex’ or ‘major’, necessitating the launch of a Consolidated Appeals Process. OCHA has issued guidelines on the Consolidated Appeals Process for UNDP COs.
Standard Operating Procedures (SOP) for Immediate Crisis Response
Contingent Liability
The possibility of an obligation to pay certain sums dependent on future events. The possibility usually arises in the form of some claim made by a contracting party - either out of an existing contract (e.g., extra work, damages, etc), or as a new contract where the claim is based on delivery of goods or services in the absence of a written agreement on such delivery.
Financial Operations Management
Contractor
Refers to providers of goods, civil works and services as required by the Business Unit.
Procurement Overview
Contracts Module in Atlas
Used for the recording of contributions. Information will be entered relating to the agreement and the necessary accounting information to ensure that revenue is recorded in the General Ledger and reflected correctly in UNDP accounts.
Pipeline and Revenue Management
Convertible currencies
Currencies that are freely convertible to other currencies.
Banking Arrangement
Corporate Level (of UNDP)
Headquarters, Bureau of Management
Resource Planning and Cost Recovery
Corruption
In pursuance of UNDP’s Procurement Ethics Policy, “Corruption” means the offering, giving, receiving or soliciting, directly or indirectly of anything of value to influence the action of staff in the procurement process or contract execution.
Procurement Overview
Cost Recovery
The charge levied on Other Resources programme expenses for the estimated incremental costs to UNDP associated with managing the implementation of programmes funded through Other Resources.
Financial Management and Implementation Modalities
Cost Recovery
The requirement for the organization to recover costs from other resources that are not directly linked to providing the required organizational structures for projects and programmes. The fundamental aim of cost recovery is to achieve a proportional funding of organizational costs between regular and other resources. This demands that UNDP must avoid using regular resources to subsidize activities funded from other resources, including the use of regular resources to cover costs related to the management and support of programme activities funded by other resources.
Resource Planning and Cost Recovery
cost recovery policy
All efforts must be made to recover fully the costs incurred by UNDP in providing services to programmes and projects so that UNDP’s Integrated Budget (regular resources) do not subsidize the management of other resources.
Resource Planning and Cost Recovery
Costs in addition to Direct Project Costs
Costs to the organization that are not directly attributable to specific projects or services, but are necessary to fund the corporate structures, management and oversight costs of the organization. These costs are recovered by charging a cost recovery rate, known as General Management Support (GMS) fee.
Resource Planning and Cost Recovery
Cost-Sharing
When a programme country government or another partner (also called third-party), such as a donor government, contributes resources to specific UNDP programmes or projects, the arrangement is known as cost-sharing. The revenue generated through cost-sharing forms part of the “other resources” of UNDP.
Pipeline and Revenue Management
Cost-sharing within a trust fund (CSTF)
Allows donors to earmark their contribution to a project whose terms of reference falls within the broader trust fund terms of reference. From a donor’s perspective, the advantages of “cost sharing within a trust fund” include separate reporting of their contribution and the possibility of refunding resource balances to the donor rather than to the general resources of the trust fund. Replaced sub-trust funds.
Pipeline and Revenue Management
Country Office Crisis Response Team (COCRT)
Immediately following the onset of any crisis, the RR will appoint the members of the COCRT based on the needs of the situation at hand. Generally, the COCRT will be comprised of UNDP CO staff members from key operations and programme units. The COCRT is responsible for day-to-day support to the Resident Representative and CO senior managers in all implementation aspects of UNDP’s crisis response.
Standard Operating Procedures (SOP) for Immediate Crisis Response
Credit Risk
The risk that an issuer of fixed income securities (also known as the borrower or debtor) will not repay the obligation as promised.
Cash Management
Crisis Board (CB)
The CB is the executive mechanism activated as the overall directing, decision-making and coordinating body for the UNDP crisis response. The CB has the responsibility to coordinate with other heads of divisions and units to ensure timely and effective support to the field based on up-dates, critical issues and risks as reported on and escalated by the HQCMT. A CB is set up when an immediate response situation occurs (i.e. a specific sub-set of all crisis situations), allowing UNDP to be much more responsive and fast in its decisions.
Standard Operating Procedures (SOP) for Immediate Crisis Response
Crisis Operation Center (COC)
In time of security crisis, the UNDP Security Office/BoM activates the crisis operation center (COC) from where the security office can monitor the situation as long as required. The COC thus becomes the main point of contact at HQ for the UNDP managers in the field for security operational matters.
Crisis Response
CSA
Common and Shared Services Agreement
Resource Planning and Cost Recovery
Current replacement cost
An amount it would cost in the ordinary course of transaction to replace an asset at current market price.
Inventory Management
Customer contract overview report
Overview of contracts and amendments.
Pipeline and Revenue Management
Daily Fee
The total contract amount (including travel expenses, per diem amounts, and all other cost components lumped together) divided by the number of working days in the contractual period.
Individual Contract
DAP (Delivery at Place) Incoterms
When good are procured under DAP ( Delivery at Place ) INCOTERMS 2010 (or with the  similar title rights in previous version of INCOTERMS) , the receipts are entered in ATLAS when the goods have arrived at the specified place , whether or not they are unloaded from the forwarder’s truck, vessel or other means of transport.  This is the date at which the ownership for the goods procured is transferred to UNDP.
Expense Management
Data
Although this term is synonymous with ‘information,’ it is often used in practice to refer to information in a particular structure or format, such as electronically-held information (e.g. authorized users data, Data Protection/Privacy, data transfer).  There is no substantial distinction between ‘information’ and ‘data’ and the term ‘information’ will be considered to subsume any references to ‘data.’
Information and Communications Technology
Dedicated support embedded in development programmes and projects
Activities conducted by UNDP Country Office staff fully financed from existing development projects. This is a sub-cluster of programme activities.
Direct Project Costing (DPC)
Delegated Procurement Authority (DPA)
The authority that has been delegated or sub-delegated to a staff member within UNDP to sign contracts, issue purchase orders, approve the award of procurement contracts and implement procurement activities up to the defined monetary threshold in United States Dollars.
Procurement Overview
Design Specifications
The specifications define exact details of a good (i.e., the physical attributes, materials to be used, power input and output, the manufacturing processes required, or in the case of a service, the working methods to be used). Due to its uniqueness, design specifications may limit competition because of differences in engineering practices. Where specifications require the use of drawings, blue prints or white papers, all dimensions stated must utilize the metric system. (e.g., construction of an overhead transmission tower requires details of the type of transmission line [e.g., voltage, circuit, conductor], electrical clearance, sag of conductor, foundation load, grade and size of steel structure, thickness of zinc coating)
Procurement Methods
Designated Official for Security (DO)
In each country or designated area where the United Nations is present, the senior-most United Nations official is normally appointed in writing by the Secretary-General as the Designated Official for Security, and accredited to the Host Government as such. The Designated Official (DO) is accountable to the Secretary-General, through the Under-Secretary-General for Safety and Security, and is responsible for the security of UN personnel, premises and assets throughout the country or designated area. The Secretary-General delegates to the DO the requisite authority to take decisions in exigent circumstances, including, but not limited to, the mandatory relocation or evacuation of personnel. This authority and decisions taken pursuant to it shall remain subject to the authority and review of the Under-Secretary-General for Safety and Security. The DO is responsible for ensuring that the goal of the UNSMS is met in his/her country or area.
Security
Development Advisory Services (DAS) Funding Facility
In addition to the existing funding modalities, in each Country Office, a Development Advisory Services (DAS) Facility funded through Other Resources can be established in order to provide Resident Representatives with a rapid response capacity for direct support to upstream initiatives in UNDP’s focus areas. Development Advisory Services (DAS) are intended to directly support high priority frameworks and programming initiatives, such as Country Programmes, SRFs, UNDAFs, pursuance of MDGs and Joint Programmes.
Resource Planning and Cost Recovery
Development Effectiveness
These are activities and costs that support programme quality, coherence and alignment and relate to results in country and at regional levels. These are activities of a policy-advisory, technical and implementation nature essential to deliver development results. In UNDP Country Office, these are the costs associated with Programme Units and Programme Support Units. Development Effectiveness costs applies to all regular (core) and other (non-core) programmes and projects.
Direct Project Costing (DPC)
Development effectiveness activities
These activities are grouped into three sub-clusters applicable to Country Office staff:
1. Strategic Country Programme Planning and Quality Assurance; 2. Programme Pipeline Development and Management; and 3. Programme Policy Advisory Services.
Direct Project Costing (DPC)
Development Support Services (DSS)
Directly support high priority frameworks and programming initiatives, such as Country Programmes, SRFs, UNDAFs, pursuance of MDGs and Joint Programmes.
Resource Planning and Cost Recovery
Development Support Services (DSS)
Directly support high priority frameworks and programming initiatives, such as Country Programmes, SRFs, UNDAFs, pursuance of MDGs and Joint Programmes.
Resource Planning and Cost Recovery
Direct Agency Implementation
Where the Agency makes commitments and incurs expenses in support of activities agreed in AWPs
Financial Management and Implementation Modalities
Direct Agency Implementation
Under this modality, UNDP conducts expenditure from requisition through to disbursement with no cash being transferred to the IP. However, the implementing partner has full programmatic control and so full control over expenditures. This would be distinguished from agency implementation where the government is involved at higher level, for example by directing policy and monitoring the expected deliverables. Note that HACT framework does not apply to the Direct Agency implementation modality in recognition of the Single Audit Principle.
Financial Management and Implementation Modalities
Direct Cash Transfer
UNDP advances cash funds on a quarterly basis (based on agreed work plan) to the implementing partner, who in turn reports back expense through Funding Authorization and Certification of Expenditures (FACE) forms.  Note that the recording of expenses, from requisition through to disbursement, occurs in the books of the implementing partner. UNDP is pre-funding the activities with advances of cash.
Financial Management and Implementation Modalities
Direct Cash Transfer
Direct Cash Transfer (DCT): Funds are transferred by the agency to the IP before the IP incurs obligations and expenditures to support activities agreed in the work plan
Financial Management and Implementation Modalities
Direct Contracting
A procurement method whereby a contract is awarded without undertaking a competitive process. Also known as Sole-Source or Single Source, direct contracting is done by directly soliciting an offer, obtaining an offer, evaluating the offer against the requirements, and negotiating with a single entity.
Individual Contract
Direct Costs / Direct Project Costs
Costs of programme, administrative and operational support activities that are part of the project input.
Resource Planning and Cost Recovery
Direct Execution (DEX)
Refers to management solely by UNDP in special development situations, is limited to programmes and projects where it has been demonstrated essential to safeguard full responsibility and accountability of UNDP programme activities.
Procurement Overview
Direct Implementation (DIM)
The modality whereby UNDP takes on the role of Implementing Partner.
Financial Management and Implementation Modalities
Direct Payment
The implementing partner carries out the procurement activity but requests UNDP to make the disbursement directly to vendors through the Funding Authorization and Certificate of Expenditure (FACE) form. UNDP is providing accounting and banking services and is undertaking only the disbursement function on behalf of the Implementing Partner.
Financial Management and Implementation Modalities
Direct Payment
Direct Payment: Funds are paid by the agency directly to vendors and other third parties for obligations and expenditures incurred by the IP to support activities agreed in the work plan.
Financial Management and Implementation Modalities
Direct project charging
Charging of eligible organizational costs to regular and other resources funded projects and programmes, in particular the development effectiveness category. Direct Project Costs are part of the project budget input and are directly linked to the achievement of development results.
Resource Planning and Cost Recovery
Direct Project Costing policy
Enables qualified organizational costs to be charged directly to programmes and projects.
Direct Project Costing (DPC)
Direct Project Costs
Costs incurred in the implementation of a project that can be directly traced and attributed in full to that development activity (projects & programmes) or service.
Financial Management and Implementation Modalities
Direct Project Costs
Organizational costs that are directly linked to the project budgets, achievement of development results and arise from the implementation of projects and programmes funded from regular and other resources.
Resource Planning and Cost Recovery
Direct Project Costs (DPC)
Organizational costs incurred in the implementation of a development activity or service that can be directly traced and attributed to that development activity (projects & programmes) or service. Therefore, these costs are included in the project budget and charged directly to the project budget for the development activity and/or service.
Direct Project Costing (DPC)
Disaster Recovery Plan (DRP)
A subset of BCP that defines specific recovery procedure along with other information that could possibly facilitate reconstitution of the critical ICT systems and infrastructure
Information and Communications Technology
Disbursement
A disbursement is the release of cash to a vendor in ATLAS.
Expense Management
Document Management System (DMS)
A system located on the Intranet and can be reached via the OFA website. Users will find a list of Procedures which they can select and navigate to a form where they provide the details of their request and to which they must attach the required documents.  Following submission of the form(s), workflows associated with these tasks are automated to ensure appropriate controls, approvals and routing of documentation, as well as regarding service requests to enable the maintenance of their status by CO’s and HQ units. For Inventory Management, DMS serves as document depository which holds Inventory Control Reports and Certifications.
Inventory Management
Document Retention Policy
Applies to all services and charges made to agencies. Requires the retention of full documentation for a minimum of 7 years.
Financial Management and Implementation Modalities
Early Recovery Action Plan
The UN partners will develop the Action Plan, which translates the Early Recovery Framework into concrete deliverables and actions. The Action Plan will be implemented by all partners, including UNDP.
Standard Operating Procedures (SOP) for Immediate Crisis Response
Earn-As-You-Go' Method
Charges the GMS fee on a transactional basis as expenses are incurred, and automatically credits the office Extra-budgetary accounts, based on the GMS methodology and the department distributions that therefore apply.
Resource Planning and Cost Recovery
EC Donor Report
Donor report designed for submission to the EC and consistent with the budget categories agreed under the FAFA. It can be used for both fund-level co-financing (EC trust funds), as well as for project-level co-financing (cost sharing agreements signed with the EC).
Financial Operations Management
Effective Competition
In procurement, to provide all eligible prospective Offerors with timely and adequate notification of UNDP’s requirements and an equal opportunity to tender for the required goods, civil works and services.
Procurement Overview
Electronic Banking Systems
The set of computer software, hardware, transmission and security protocols and business processes and controls that allow UNDP to instruct its banks to pay and transfer funds from UNDP’S bank accounts to vendor/staff accounts and correspondingly allows UNDP’S banks to advise UNDP of receipts and non-UNDP originated transactions affecting UNDP bank accounts by electronic, rather than paper, means.
Banking Arrangement
Electronic Banking Systems
The set of computer software, hardware, transmission and security protocols and business processes and controls that allow UNDP to instruct its banks to pay and transfer funds from UNDP’S bank accounts to vendor/staff accounts and correspondingly allows UNDP’S banks to advise UNDP of receipts and non-UNDP originated transactions affecting UNDP bank accounts by electronic, rather than paper, means.
Banking Arrangement
Electronic Funds Transfer (EFT) payment files
Produced by Atlas only after those payment vouchers with EFT payment modes are authorized, budget checked and processed through a completed pay cycle.
Banking Arrangement
Electronic Funds Transfers (EFT)
Payment instructions are generated in electronic format using the batch process of the ‘pay cycle’. In Atlas, EFT’s are configured for two formats:  Universal Flat File (UFF) and Bank of America interface (BOA). An EFT instruction can be processed in one of three ways: UFF, BOA and letter of transmittal.
Expense Management
Emergency Response Fund
A form of pooled funds, which offers small grants ($100K-$250K) to humanitarian organizations on the ground. Such funds have been applied in Angola, DRC, Ethiopia, Indonesia, Liberia and Somalia.
Standard Operating Procedures (SOP) for Immediate Crisis Response
Environmental Risk
In procurement risk assessment and risk management, this includes the political environment, natural environment or delivery infrastructure environment, among others.
Procurement Strategy and Planning
E-requisition
In the Atlas system, an e-requisition is used to request procurement of goods or services, defining the specifications and covering other details such as what is needed, when it is needed, and where it is needed.   From the e-requisition, the buyer will source the necessary goods or services, evaluate the offers of the relevant suppliers, and conclude the process by placing a purchase order with a specified supplier.
Expense Management
Euro Reporting Guidelines
Provide information to be utilized by offices receiving EC funding in view of regularly monitoring budget, fund availability and expenditures in both USD and Euro whilst implementing a standard approach for this reporting.
Financial Operations Management
Execution
The overall ownership and responsibility for UNDP programme activities at the country level.
Financial Management and Implementation Modalities
Execution
Refers to the overall ownership and responsibility of programme activities and accountability for results.
Procurement Overview
Fair value
An amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in the ordinary course of transaction.
Inventory Management
Fairness, Integrity and Transparency
In procurement, as competition is the basis for efficient, impartial and transparent procurement; Business Units are therefore, responsible for protecting the integrity of the procurement process and maintaining fairness in UNDP’s treatment of all Offerors. Sound procurement (i.e., openness of the process; probity; complete and accurate records; accountability; confidentiality) establishes and then maintains rules and procedures that are attainable and unambiguous.
Procurement Overview
Fast-Track Procedures in a Crisis Situation
In a crisis situation, the application of fast-track procedures, which include a pre-defined package of delegations to the RR, will be formally approved by the RB, on the basis of the RR’s request and non-objection by other HQ units. The activation of fast-track procedures will be an agenda item at the first CB meeting although the decision may be deferred if key information is pending (such as the assessment of CO response capacity).
Standard Operating Procedures (SOP) for Immediate Crisis Response
Fee Rows
Refers to the cost recovery for services UNDP has provided to non-Atlas agencies.
Financial Operations Management
Fiduciary Duties
The duty to act for and on behalf of the organization on various matters, particularly on the management, proper use and disbursement of the organizations money, funds, properties and assets.
Individual Contract
Files
Contain records originating from, or received by, the organization in written or printed form as well as documents generated by the computer and electronic forms.
Financial Operations Management
Financial Accountability
The responsibility of anyone handling resources, public office or any other position of trust, to report on and be held responsible for the intended and actual use of the resources or of the designated office. This includes ensuring transparency in the process and procedures to achieve that obligation.
Financial Operations Management
Financial and Administrative Framework Agreement (FAFA)
Agreement governing UNDP’s partnership with the European Commission (EC). The latest FAFA was signed in April of 2003.
Financial Operations Management
Financial Record
A document either physical or electronic, which creates either: a liability and its settlement; an asset and its liquidation; a receivable; a payment; a record of a deposit. The following are also financial records: contracts with third parties; project documents or Annual Work Plans (AWPs); bank statements.
Financial Operations Management
Financial Record Retention, Data Security and Contingency
Refers to systems of accountability and control for financial records.
Financial Operations Management
Financial Regulations
Provide broad guidance on major issues, including accountability, internal control and external audit compliances and mechanisms.
Financial Operations Management
Financial Regulations and Rules (FRR)
The rules governing the financial management of UNDP as provided by the General Assembly and the Executive Board, which applies to all resources of UNDP and to all the Funds and Programmes administered by UNDP.
Procurement Overview
Financial Rules
Provide more detailed guidance than the Financial Regulations and are complemented by operating procedures and instructions to give effect to the Rules.
Financial Operations Management
Financial Statements
The statutory reports produced by UNDP.
Financial Operations Management
First in, first out (FIFO)
An asset management technique and valuation method in which the assets acquired first are recorded as if issued / distributed first. It does not necessarily mean that the specific oldest physical object is tracked and sold first.
Inventory Management
Flash Appeal
In sudden onset emergencies, the Office for the Coordination of Humanitarian Affairs (OCHA) will immediately launch the Flash Appeal process. The Flash Appeal is generally issued between the 2nd and 4th weeks of the onset of an emergency and covers needs for the first 3-6 months.
Standard Operating Procedures (SOP) for Immediate Crisis Response
Foreign Currency Risk
The risk of devaluation.
Cash Management
Framework Agreement
An agreement that establishes the terms, conditions and prices that will govern future contract or contracts arising from the said Agreement during the validity period of the Framework Agreement. In UNDP this is known as Long-Term Agreement. In other organizations, this is referred to as Systems Contract or Call-Off Contracts.
Individual Contract
Fraud
In pursuance of UNDP’s Procurement Ethics Policy, “fraud” means the intentional, false representation or concealment of a material fact for the purpose of inducing another to act up on it to his/her detriment.
Procurement Overview
Fully Matched PO
Means that no additional activity is anticipated.
Financial Operations Management
Fully processed non-PO voucher
This voucher is one that has been approved; has a valid budget status; and is posted.
Financial Operations Management
Fully processed PO voucher
This voucher is one that has been matched; has a valid budget status; and is posted. A voucher need only have valid budget status to be recorded in KK.
Financial Operations Management
Functional Specifications
The specifications define the task to be performed in conjunction with various design attributes (i.e., cost, weight, environmental impact, reliability). A functional specification focuses on what a product is to do and rather than what materials and/or dimensions should be employed. (e.g., recycled laser copy paper, smooth, uniform surface for fine resolution, 88 brightness rating for contrast, use in a variety of printers and copiers, or offset printing)
Procurement Methods
Fund Level Co-financing
In Atlas, trust funds are labeled “fund level co-financing”. The definition of fund level co-financing is a donor contribution to a trust fund where the contribution is not tied to a project. Because the donor contribution is not tied to a project a trust fund manager must be designated, who is responsible for managing the fund resources including the allocation of resources to projects.
Pipeline and Revenue Management
Funding Authorization and Certificate of Expenditures (FACE)
Form used for direct cash transfers and reimbursements to implementing partners, and direct payments.
Financial Management and Implementation Modalities
General Ledger (GL)
A repository of all monetary transactions processed directly in the General Ledger or in sub-systems such as Accounts Payable (module used primarily for disbursements), Accounts Receivable (module used for recording receipts), Global Payroll, and all other modules in Atlas. The General Ledger is the final record from which financial statements are prepared.
Financial Operations Management
General Management Support (GMS) Costs
Costs that are in addition to direct project costs, and are incurred by an organization as a function and in support of its other resources funded activities, projects and programmes, and cannot be traced unequivocally to specific activities, project or programmes.
Resource Planning and Cost Recovery
General Management Support (GMS) Fee
Fee to recover costs to UNDP that are in addition to direct project costs associated with managing the implementation of programmes. The GMS fee encompasses costs incurred in providing general management and oversight functions of the organization as a whole.  These costs are incurred in support of its activities, projects & programmes, and services provided, that cannot be traced unequivocally to specific activities, project or programmes.  Furthermore, these costs are incurred throughout and at all levels of the organization.
Resource Planning and Cost Recovery
Global NEX Report
Compiled and forwarded to all offices by OFRM/CSTs on a quarterly basis.
Financial Management and Implementation Modalities
Global Service Clearing Account (SCA)
All services provided to non-Atlas agencies are billed to these agencies through a Global Service Clearing Account (SCA). This is issued monthly by the Manager, Agency Unit, and Office of Finance (OF). This SCA is the official record for all charges to all non-Atlas agencies.
Financial Management and Implementation Modalities
Global Shared Service Centre (GSSC)
The Global Shared Service Centre (GSSC), located in Malaysia, opened in January 2012 and its role is to perform complex IPSAS transaction on behalf of COs/Business units and to ensure the integrity of these IPSAS processes, as detailed below. The GSCC performs certain IPSAS-related functions on behalf of UNDP in the areas of Expenses, Revenue and Asset Management.  It provides support on complex IPSAS functions, as well as partial support on some IPSAS functions being performed by the COs directly.
Pipeline and Revenue Management
Goods Received Note (GRN)
Physical receipts of goods are recorded on a Goods Received Note (GRN) which acknowledges the delivery to UNDP of goods or services (with respect to quantity and quality) from a given vendor in accordance with the terms and specifications mentioned in the POs.
Expense Management
Government Local Office Contributions (GLOC)
As part of their agreement with UNDP, the Governments of many countries provide UNDP with accommodations free of charge. Such Government Local Office Contributions (GLOC) are reported by UNDP as part of its financial statements.
Financial Operations Management
Government Officials and Employees/Civil Servants
Any individual in the public sector who holds an office, function or mandate within the entire system of national and local Government or public administration, civilian or military, either through election, appointment, selection or employment.
Individual Contract
Green Procurement
Environmental responsibility or “green” procurement is the selection of goods and services that minimize environmental impacts.
Procurement Overview
HACT Framework
A common operational (harmonized) framework for transferring cash to government and non‑governmental IPs, irrespective of whether these partners work with one or multiple United Nation agencies. The objective of the HACT framework is to support a closer alignment of development aid with national priorities and to strengthen national capacities for management and accountability, with the ultimate objective of gradually shifting to national systems. It is intended to serve as a simplified set of procedures on requesting, disbursing, providing assurance, and reporting on funds as a way to effectively manage risks, reduce transaction costs and promote sustainable development in a coordinated manner.
Financial Management and Implementation Modalities
Harmonized Conceptual Funding Framework and Cost Recovery Methodology
Approved by a joint decision of the Executive Boards of UNDP/UNFPA, UNICEF and UNWOMEN (EB Decision 2013/9). Outlines the basis for cost recovery from other resources that are not directly linked to providing the required organizational structures for projects and programmes. The EB Decision requires that organizational costs be equitably funded from two main sources: General Management Support (GMS) cost recovery income on managing other resources, and Direct Project Charging of eligible organizational costs to regular and other resources funded projects and programmes.
Resource Planning and Cost Recovery
Headquarters Crisis Management Team (HQCMT)
Appointed by the CB to manage the day-to-day activities of the crisis response. The HQCMT has the responsibility of ensuring that the CO is kept fully informed of progress on issues and action points at HQ side, as well as for collecting and filtering all day-to-day information requests, updates, and communications into a single channel. The HQCMT is composed of staff members from the RB, BCPR, and BOM, and a representative from the CO (a member of the COCRT). Other divisions and units in the organization will also be represented in the HQCMT as determined by the chair. Staff will generally be selected based on their geographical responsibilities and technical expertise. The RB and BCPR will chair the team together.
Standard Operating Procedures (SOP) for Immediate Crisis Response
ICT Asset
Anything related to ICT that has value to the organization.
Information and Communications Technology
ICT Facility
A room or a set of rooms along with wiring closets where working equipment used to deliver ICT systems and infrastructure is sited (e.g. server room, UPS room, LAN closet, etc).
Information and Communications Technology
ICT Infrastructure
A set of ICT systems, communications cabling,  and  power supplies along with environmental support like equipment racks or cooling system installed in the ICT facility of the corresponding office or reasonably close to it.
Information and Communications Technology
ICT Manager
An employee or contractor who is responsible according to the terms of reference for planning, architecting, deploying, maintaining supporting and improving overall ICT infrastructure and its components in the corresponding office.
Information and Communications Technology
ICT Personnel
Employees or contractors involved in the process of development, support and maintenance of ICT systems or infrastructure of the corresponding office.
Information and Communications Technology
ICT Systems
Hardware, software and firmware of computers, telecommunications and network equipment or other electronic information handling systems and associated equipment. ICT systems include any equipment or interconnected systems or subsystems of equipment that are used in the acquisition, storage, manipulation, management, movement, control, display, switching, interchange, transmission or reception of data/information. [ISO/IEC 24762:2008]
Information and Communications Technology
Implementation
The management and delivery of project activities to achieve specified results including the procurement and delivery of UNDP project activity inputs and their use in producing outputs, as set forth in a signed document, the Annual Work Plan, between UNDP and the Implementing Partner.
Financial Management and Implementation Modalities
Implementation
Refers to the management and delivery of activities to achieve specific results.
Procurement Overview
Implementation and implementation support activities
Activities related to UNDP Country Office staff involved in implementation of DIM or CO support to NIM projects.  Activities in this sub-cluster of programme activities include operational and administrative support to projects in the following areas: a. Communications Unit staff time spent on communication of development results and outcomes in the context of specific development programmes and projects; b. Human Resources Unit staff time spent on the recruitment, selection, hiring, contracting, and/or contract administration of project personnel; c. Procurement Unit staff time spent on the procurement of goods or services on behalf of a project, covering the entire procurement cycle tasks, transport, storage, distribution, on-site receipting of goods, customs clearance, logistics, etc; d. Finance Unit staff time spent on undertaking direct project payment requests; e. Programme staff time and any other CO staff time spent directly on programme implementation and directly contributing to development results.
Direct Project Costing (DPC)
Implementation Risk
In procurement risk assessment and risk management, risk associated with the implementation unit capacity.
Procurement Strategy and Planning
Implementing Partner
Accountable for the delivery of overall results in a programme or project.
Financial Management and Implementation Modalities
Imprest Level
The monthly imprest level is the liquidity requirement of a country office to be funded by Treasury. It is the cash needed by country offices to fund their operations monthly. The imprest level is also a cash management tool used by Treasury to promote efficient cash management. The sum of all imprest levels provides a good estimate of cash outflows from country offices and is used to estimate UNDP’S liquidity needs.
Cash Management
In Crisis
A term used to refer to a country or region in an environment under, or arising from, the devastation of a natural disaster, armed or unarmed conflict, uncontrolled outbreak of diseases, unsustainable livelihood system, food shortage, or insufficiency of capacity to react to such kinds of life-threatening circumstances, such that special interventions and considerations are necessary.
Crisis Response
In Writing
A matter that is communicated in written form, transmitted by hand, by mail, e-mail, fax, with evidence of acceptance or acknowledgement of receipt on the part of the receiver.
Procurement Overview
Inactive Trust Funds
Trust funds that have not had any revenue (except interest revenue (account 53045) or expenses for the current and prior years.
Financial Closure of Development Projects and Trust Funds
Incoterms 2010
International Commercial Terms.  Additional information can be obtained from : http://www.iccwbo.org/incoterms/id3040/index.htm
Expense Management
Individual Contract (IC)
a legal instrument, specifically, a contract for the services concluded by UNDP with an individual, for the purpose of delivering time-bound intellectual or support services, under a predetermined timeframe as defined by the BU, with quantifiable outputs that are directly linked to payments. An IC is governed by the provisions of this policy.
Individual Contract
Individual Contractor
The individual who provides intellectual or support services to UNDP in accordance with an Individual Contract (IC) entered into by him/herself and UNDP. An Individual Contractor is distinct from a UN staff member, and is not eligible to receive any kind or form of entitlement that a UN staff member receives. A distinction between an “IC” as a legal instrument and an “IC” as an Individual must be clear from the context in which each respective term is used.
Individual Contract
Inflation Risk
The risk of erosion in the value of asset and income as higher inflation leads to higher interest and lower currency value.
Cash Management
Information
Information is recognized by its capacity or potential to provide, either directly or indirectly, data or any knowledge, regardless of its physical or intangible character or make-up.
Information and Communications Technology
Information Assets
Items owned by the organization that are a necessary part of the process of gathering, storing, or manipulating information. As well as information itself, this definition extends to computing (e.g. hardware, software, or peripherals), premises (e.g. offices, safes, or filing cabinets), essential utility services (e.g. power or telephony), key documentation (core procedures or hard copy legal records) and even essential staff roles (e.g. having backup for key individuals, where necessary).
Information and Communications Technology
Information System
An integrated set of components, applications, or services designed to store, manipulate, communicate, or otherwise process or utilize information to generate meaningful product for authorized system users. An information system might comprise a single processor or extend to a widely distributed network of processing and storage devices.
Information and Communications Technology
Inspection Date
The date on which the goods were inspected by UNDP in accordance with Terms and Conditions of the contract/PO.
Expense Management
Integrated Budget
Integrating in one framework the DP/2012/25 - Programming Arrangements and the institutional budget.
Resource Planning and Cost Recovery
Integrity
Integrity ensures that information can be relied upon for accuracy and reliability. This is one of the three goals of Information Security
Information and Communications Technology
Inter-Agency Comptroller Committee
The primary oversight body of the HACT Framework at the inter-agency level.
Financial Management and Implementation Modalities
Inter-Agency HACT Advisory Committee
The primary inter-agency mechanism for the HACT framework at HQ level.
Financial Management and Implementation Modalities
Interest Rate Risk
The risk of decline in value of a fixed-rate investment as result of rising interest rate.
Cash Management
Internal Control Framework for UNDP Offices
The Internal Control Framework covers key control factors such as planning, monitoring, communication, policies, procedures, segregation of duties, individual authorities and accountabilities that combined, inter alia: safeguard assets from inappropriate use and loss from fraud and error; help ensure the quality of internal and external reporting, through the maintenance of proper records and information flows; facilitate compliance with applicable laws, regulations and internal policies.
Financial Operations Management
Internal Financial Control Mechanism
Provides for an effective current examination and review of financial, management and operational activities.
Financial Operations Management
International Bank Account Number (IBAN)
Implemented in Europe to standardize the structure for bank account numbering, the IBAN is a series of alphanumeric characters (maximum of 34 characters) that uniquely identifies an account held at a bank anywhere in the world.
Banking Arrangement
Interpretive software
Software programs which must be run with an interpreter, commonly called a runtime module.
Information and Communications Technology
Invalid Chartfields on Accounts Payable (AP) Vouchers
This refers to AP Vouchers that are missing one or more required Chartfield values (e.g. department, fund, implementing agency, project, and donor) or have a non-expenditure account specified on the distribution line.
Financial Operations Management
Invalid Chartfields on Purchase Orders (POs)
This refers to POs that are missing one or more required Chartfield values (e.g. department, fund, implementing agency, project, and donor) or have a non-expenditure account specified on the distribution line.
Financial Operations Management
Inventories
Assets in the forms of materials or supplies to be consumed or distributed in the rendering of services (i.e. through implementation of UNDP programmes), or materials or supplies held for sale or distribution in the ordinary course of operations.
Inventory Management
ISS
Implementation Support Services
Resource Planning and Cost Recovery
IT environment
The computing and data processing systems that include, but are not limited to the local area networks, wide area networks, workstations, laptops, fixed or removable storage media, messaging systems (e.g. electronic mail and bulletin board), Internet access, voice mail, facsimile, telephone access, SMS, and related technologies
Information and Communications Technology
Leadership and Country Representation
Activities related to leading and defining the vision of the Country Office, as well as representing UNDP in advancing its core mandate and major programme goals with governments, donors and other third parties.
Direct Project Costing (DPC)
Letter of transmittal
Contains payment instructions transcribed on UNDP letterhead; the letter is signed by two authorized signatories and delivered to the bank for execution.
Expense Management
Letters of credit (L/Cs)
Issued by banks to stand behind monetary obligations, to insure the refund of advance payments, or to support performance and bid obligations. The credit has an expiration date. Letters of credit accomplish their purpose by substituting the credit of the bank for that of their customer.
Cash Management
Level 1 Crisis Response
For situations that can be managed by the CO with some additional ad hoc support as needed from HQ. The CO manages all aspects of the response with the regular backstopping support arrangements from HQ.
Standard Operating Procedures (SOP) for Immediate Crisis Response
Level 2 Crisis Response
For situations that require large-scale, day-to-day organizational support. The CO manages the response with expanded support from HQ in the form of a CB that directs the response, and the HQ SURGE Management Team that takes responsibility for day-to-day management of the support to the CO and reports to the CB.
Standard Operating Procedures (SOP) for Immediate Crisis Response
Level 3 Crisis Response
For situations that are full-blown “corporate emergencies” and as such require the attention of the entire organization and the direction the very top of management. The organization mounts a full organization-wide response. A Level 3 response is automatically activated once the Inter-Agency Steering Committee (IASC) has confirmed a level 3 crisis in a country. In Level 3 responses, the AA personally directs the response effort by chairing the CB for corporate emergencies and taking on a set of well-defined responsibilities.
Standard Operating Procedures (SOP) for Immediate Crisis Response
Liquidity Risk
The risk that an asset cannot be converted easily and rapidly into cash without a substantial loss of value.
Cash Management
Local Ad-hoc Services
A.K.A. Non-standard ad-hoc services. Type of service for which cost recovery is required. Those services specific to a CO and requested by a UN Agency on an ad-hoc basis (not included in the UPL). Because the type and scope of service differ each time, these services cannot be standardized and need to be agreed on individually between the CO and the requesting UN Agency. The cost of these services is determined by the CO based on the True Hourly Cost Methodology. Costed locally based on local hour rates. The service fee for any non-standard services is be negotiated on an ad-hoc basis between each concerned UNDP country Office and the Agency receiving the service.
Resource Planning and Cost Recovery
Malicious Code
Computer software, an application, or machine code written, distributed, or exchanged with the intent of causing harm, damage, mischief, or for performing other malicious acts.  “Malicious code” includes viruses, worms, Trojans, or associated hoaxes.
Information and Communications Technology
Management activities
Activities and costs whose primary function is the promotion of the identity, executive direction, representation, accountability and well-being of the UNDP Country Office.
Resource Planning and Cost Recovery
Management activities
Activities and costs whose primary function is the promotion of the identity, executive direction, representation, accountability and well-being of the UNDP Country Office.   These activities are grouped into three sub-clusters applicable to Country Office staff: Leadership and Country Representation, Programme Direction and Accountability, and Operations Management & Administration.
Direct Project Costing (DPC)
Management Arrangements
Refers to the administration and implementation of UNDP-supported programmes and projects. Designed to ensure that the expected results are achieved through the effective and efficient use of UNDP resources, management arrangements designate the policies and procedures to be followed. Under the applicable arrangement, the implementing partner (or institutions) managing the programme or project establishes mechanisms to track progress towards results and associated budget. UNDP arranges for its support to programmes and projects in one of the following four implementing partners:• Government or National entities;
• Non-governmental organizations (NGO);
• UN Agencies; or
• UNDP itself.
Procurement Overview
Management Service Agreement (MSA)
In some instances, UNDP signs a Management Service Agreement (MSA) with a donor to receive contributions when UNOPS is designated to deliver management and other support services to recipient governments under a specific programme or project.
Pipeline and Revenue Management
Manual Cheques (MAN)
This format of disbursement is chosen if the cheque number is to be assigned by the user, or if the payment is being made in cash.  Manual cheques (MAN) are prepared and written/printed by the user.
Expense Management
Manual Payment
Payments made outside of Atlas and then subsequently recorded in Atlas.
Expense Management
Manual reconciliation page
Sources transactions from all subsystems (AP, AR, Bank Transfers, Deals and External Transactions)
Cash Management
Matching
Matching can be “two-way” or “three-way”. Matching in Atlas links POs with receipts and vouchers, to assess for consistency of data so as to help ensure that vendors are not overpaid.
Expense Management
Micro Assessment Risk Rating
In the HACT framework, the micro assessment questionnaire results in an overall risk rating which comprises one of the following risk ratings: i. Low risk: This Indicates a well‑developed financial management system and functioning control framework with a low likelihood of potential negative impact on the IP’s ability to execute the programme in accordance with the workplan (WP); ii. Medium risk: This indicates a developed financial management system and control framework with a moderate likelihood of negative impact on the IP’s ability to execute the programme in accordance with the work plan; iii. Significant risk: This indicates an underdeveloped financial management system or control framework with a significant likelihood of negative impact on the IP’s ability to execute the programme in accordance with the work plan; and iv. High risk: This indicates an underdeveloped financial management system and control framework with a significant likelihood of negative impact on the IP’s ability to execute the programme in accordance with the work plan.
Financial Management and Implementation Modalities
Milestones
A type of purchase order (PO) in ATLAS. The milestone method for purchase orders allows for a commitment to be established in a staggered way at the time that milestones are recorded, rather than all at once for the full amount at the time that the PO is budget-checked.
Expense Management
Miscellaneous Receipts
Contributions that do not correspond to program operation receivables.
Pipeline and Revenue Management
Mobile Code
Software obtained from remote systems, transferred across a network, and then downloaded and executed on a local system without explicit installation or execution by the recipient. Examples of mobile code include scripts (JavaScript, VBScript), Java applets, ActiveX controls, Flash animations, Shockwave movies (and Xtras), and macros embedded within MS Office documents.
Information and Communications Technology
MPTF Steering Committee
The governance/decision making entity that makes funding decisions for and provides oversight over a specific MPTF.
Financial Management and Implementation Modalities
Multi Partner Trust Funds (MPTFs)
Previously Multi-Donor Trust Funds (MDTFs). One UN Funds and joint programmes using the pass-through fund management modality are multi-agency funding mechanisms designed to receive contributions from more than one contributor that are held in trust by the appointed Administrative Agent. Partner resources are co-mingled to fund programmes/projects implemented by Participating UN Organizations in support of the achievement of nationally owned and determined priorities.
Financial Management and Implementation Modalities
Multi-funded
Resources are contributed by partners either through regular voluntary contributions or through other resources earmarked to specific themes, projects or countries.
Direct Project Costing (DPC)
National execution (NEX)
Refers to management of a programme or project by a governmental entity; employed where adequate capacity exists in the Government to undertake the functions and activities of the programme or project.
Procurement Overview
National Implementation (NIM)
National authorities undertake the functions and activities of the project. The implementation of the projects requires that the national institution act as “Implementing Partner”.
Financial Management and Implementation Modalities
Net realizable value
The estimated selling price in the ordinary course of operations, less the estimated costs of completion and the estimated costs necessary to make the sale, exchange, or distribution.
Inventory Management
NEX Advances Aging Report
This report provides the aging status of outstanding balances in account 16005 – OFA – Government NEX (by Operating Unit for the selected month).
Financial Management and Implementation Modalities
NGO Execution
Refers to collaboration with national and international NGOs retaining adequate personnel, financial status, experience, capacity and expertise to carry out activities and achieve results on behalf of UNDP.
Procurement Overview
Non-convertible currencies
Currencies that are not freely exchangeable due to government or central bank regulations.
Banking Arrangement
Non-Governmental Organization (NGO)
Or Civil Society Organization (CSO), is defined as a non-profit organization, group or institution that operates independently from a government and has humanitarian or development objectives.
Financial Management and Implementation Modalities
Offeror
Refers to all entities tendering goods, civil works and/or services to UNDP.
Procurement Overview
Offeror
An individual who has formally expressed an interest in providing intellectual or support services to UNDP in response to an IC Procurement Notice through the submission of pertinent documents such as CV/P11, Financial Proposal, and/or Letter of Interest/Proposal, where required.
Individual Contract
Office
Any business unit (e.g. HQ Bureaus and Offices, Regional Centers, Country Offices, liaison offices, “Deliver as One” office, etc.).
Information and Communications Technology
Office Management
A staff member or a group of staff members who are designated with an authority to make operational, strategic, financial or human resource decisions in the corresponding office (e.g. Director of the Bureau or Office, Resident Representative, Country Director or Operations Manager, etc).
Information and Communications Technology
Office of Audit and Investigations (OAI)
Responsible for the internal audit of UNDP. It shall conduct independent, objective assurance and advisory activities in conformity with the International Standards for the Professional Practice of Internal Auditing.
Financial Operations Management
Office of Audit and Investigations (OAI)
The OAI, as internal auditor of UNDP, conducts its audit to give reasonable assurance to UNDP senior management about the activities undertaken by a given UNDP unit and to bring to their attention areas requiring improvement. OAI reports to the Administrator.
Working with External Auditors
Once in a Lifetime (OIL)
UNDP policy requires that a project be audited once in a lifetime (OIL).
Financial Management and Implementation Modalities
Open PO
PO that has not been completely liquidated into a payment voucher is considered as an open PO.
Financial Operations Management
Open Trust Funds
Trust funds established by UNDP to receive contributions from multiple donors for global, regional or broad thematic programmes, which usually consist of a number of projects. Their terms of reference outline their purpose, objectives and administrative arrangements.
Pipeline and Revenue Management
Operating Procedures and Instructions
Give effect to the Financial Regulations and Rules. Procedures and instructions inform staff in more detail about their responsibilities. These Policies and Procedure are one example.
Financial Operations Management
Operations Management & Administration
Activities related to overall staff/office management and the provision of workplace and support services (ICT, Finance, OHR, UNDP security, travel, assets and general services) which permit UNDP to carry out the mission of the organization (but excluding direct project implementation support).  Activities related to the harmonization and simplification of UN operational processes and business practices should also be included here.
Resource Planning and Cost Recovery
Operations Management & Administration.
Activities related to overall staff/office management and the provision of workplace and support services (ICT, Finance, OHR, UNDP security, travel, assets and general services) which permit UNDP to carry out the mission of the organization (but excluding direct project implementation support).  Activities related to the harmonization and simplification of UN operational processes and business practices should also be included here.
Direct Project Costing (DPC)
Other Authorized Individual or Entity
An individual or entity, other than a staff member or an accredited delegate, authorized by the Director, OIMT/BMS to access UNDP information or resources (e.g. Contractor, Special Services Agreement contractor, Consultant, Intern, qualified Expert, Student Work Training Programme, etc.).
Information and Communications Technology
Other Authorized Individual or Entity -
An individual or entity, other than a staff member or an accredited delegate, authorized by the Director, OIMT/BMS to access UNDP information or resources (e.g. Contractor, Special Services Agreement contractor, Consultant, Intern, qualified Expert, Student Work Training Programme, etc.).
Information and Communications Technology
Other Resources
A.K.A. Non-Core Resources. Resources received for specific programme purposes, consistent with the policies, aims and activities of UNDP and for the provision of management and other support services to third parties.
Pipeline and Revenue Management
Ownership (by UNDP)
This describes the condition when UNDP assumes all risks associated with the possession and / or transportation of the goods, including the control over its use and disposal.
Expense Management
Paid voucher
This voucher is one for which a payment, whether manual or system, is recorded in Atlas.
Financial Operations Management
Parallel Fund Management
Each organization independently manages its own funds, whether coming from Regular or Other Resources.
Financial Management and Implementation Modalities
Parallel Fund Management (in Joint Programming)
Each organization independently manages its own funds, whether coming from Regular or Other Resources. The joint programme document consists at a minimum of a common work plan agreed by all participating UN organizations, an aggregated/consolidated budget showing the inputs from the various parties involved, the coordination mechanism and signature of participating organizations.
Pipeline and Revenue Management
Partial Receipts
Partial receipts can be created in ATLAS when the goods and services are being delivered progressively rather than all at once.
Expense Management
Pass Through Fund Management
Two or more organizations develop a joint programme, identify funding gaps and submit a joint programme document to donor(s). If the donor(s) and participating UN organizations agree to channel the funds to Participating Organizations through one UN organization, then the pass-through modality applies. The UN organization channelling resources, called the Administrative Agent (AA), is jointly selected by all participating organizations.
Pipeline and Revenue Management
Pay Cycle
A means of affecting a disbursement in ATLAS. This is an automated batch process that creates a predefined set of payments.  These can be either system cheques (CHK) where a batch of cheques are produced, or electronic fund transfers (EFTs), creating real-time on line payments.
Expense Management
Pending GLJEs
GLJEs created but not yet posted to the GL.
Financial Operations Management
Pending Purchase Orders
A pending purchase order is one that has not been dispatched or cancelled.
Financial Operations Management
Performance Specifications
The specifications focus on the function of the product or service required. This ideal specification is built around a description of what is to be achieved rather than a fixed description of how it should be done. To assure the quality, a reference to the concerned product standards (i.e., ISO) and environmental requirements (i.e., Energy Star, Eco-label), should be made. (e.g., fine tip dry erase markers; durable tip will not soften or spread; quick-drying ink; wipes off easily; certified non-toxic by marker industry (AP) standards)
Procurement Methods
Periodic inventory method
A method of inventory valuation for financial reporting purpose in which inventories are initially expensed when procured. Physical inventory count is performed at regular intervals (e.g. quarter end) to determine the quantity of inventories on hand at period end. Once the quantities are determined, they are valued and recorded as assets (i.e. inventories) by reducing the corresponding periodic expense with the same amount.
Inventory Management
Petty Cash Fund
An amount of cash securely kept in the cashier’s office and used to make cash payments for minor miscellaneous items like stamps, for which it is not practical or possible to make payments by check or electronic funds transfer.
Cash Management
Petty Cash Fund for Management Project (PCF)
The cash balance kept in the safe in a CO’s main office or a HQ unit to meet small expenses for management projects where the use of cheque or electronic funds transfer (EFT) is inefficient.
Cash Arrangement
Physical Receipt Verification
A process related to FOB procurement where the receipt in ATLAS is prepared before the goods are physically received by UNDP. In these cases an additional step is required confirming that the goods have been physically received at the UNDP destination/facility.
Expense Management
PMO
Portfolio Management Office: The team within OIMT/BMS responsible for portfolio monitoring and analysis, change control management and testing
Information and Communications Technology
Policy
Policy sets out the overall objectives of the organization.  It is mandatory that every staff member, manager, and executive of the organization meet those objectives. Policy contains broad statements and is implemented through the issue and adoption of subordinate standards targeted at specific objectives, or otherwise through agreed business processes.
Information and Communications Technology
Pooled Fund Management
Participating UN organizations pool funds together to one UN organization, called the Managing Agent (MA), chosen jointly by the participating UN organizations in consultation with the (sub-) national partner. The MA will support the (sub-) national partner in managing the programme.
Financial Management and Implementation Modalities
Pooled Funding
Participating UN organizations pool funds together and send to one UN organization, called the Managing Agent (MA), chosen jointly by the participating UN organizations in consultation with the (sub-) national partner. The MA will support the sub-national partner in managing the programme. Programme and financial accountability for the UN support to the joint programme will rest with the MA.
Pipeline and Revenue Management
Positive Pay
Positive pay is a process used to combat cheque fraud. With this service a company transmits a file of issued cheque information to the bank soon after its issuance to the payee. The bank matches cheque serial numbers and amounts of cheques presented for payments against the issue file and pays only those cheques that match. Exceptions are conveyed to the company for disposition. Some positive pay services match against the payee field as well as the serial number and amount, in an effort to detect altered payees.
Expense Management
Prepayments
A prepayment is used in ATLAS when a supplier requires partial or full payment for goods or services prior to the delivery/provision of the goods or services.  When paid, prepayments reflect as amounts due to UNDP and are recorded in the asset account 16065 (Prepaid Voucher Modality).  As the goods or services are provided, the prepaid asset balance must be reduced and an expense recorded for the amount of goods or services received by UNDP.
Expense Management
Procurement Authority
The authority vested upon a staff member within UNDP to sign contracts, issue purchase orders, approve the award of procurement contracts and implement procurement activities up to the defined monetary threshold in United States Dollars.
Procurement Overview
Procurement Capacity Assessment (PCA)
An assessment undertaken to determine the procurement capacity and risk level of a UNDP Business Unit using established framework and tools, which may or may not be supplemented by an in-country mission.
Procurement Overview
Procurement Review Committees
This term is used to collectively refer to the Contracts, Assets and Procurement (CAP) Committee, the Regional Advisory Committee on Procurement (RACP) and the Advisory Committee on Procurement (ACP) in UNDP HQ.
Individual Contract
Product
A system or infrastructure component providing a specific functionality
Information and Communications Technology
Professional fee
The fee that an individual charges for his/her services alone, without all other direct and indirect costs that he/she incurs in the course of rendering the services. (In the context of the Individual Contract, the professional fee is merely a component of the Daily Fee, defined in (c) above)
Individual Contract
Program source code
Program source code is code written by programmers, which is compiled and linked to create executables
Information and Communications Technology
Programmatic Visits
In the HACT framework, these refer to reviews of progress towards achievement of planned results, challenges and constraints in implementation and ways to address them performed with the partner at the programme site. Focus is on reviewing programme issues although financial management issues may arise during the visit.
Financial Management and Implementation Modalities
Programme Acceleration Funds (PAF)
UNAIDS provides direct financial support to country level activities through the Department of Country and Regional Support (CRD) in the form of Programme Acceleration Funds (PAF).
Financial Management and Implementation Modalities
Programme Country Government Cost Sharing
This is the modality by which a programme country government allocates some of its own resources (which may include the proceeds of a loan from an International Financial Institution and from other sources channeled through the government's budget) towards a UNDP programme or project. In this context, "the Government" can be the national government as well as any of its branches at the central or local level duly authorized to enter into agreements with UNDP.
Pipeline and Revenue Management
Programme Direction and Accountability
Activities related to overall managerial responsibility and accountability for achieving UNDP’s role in supporting programme countries in achieving development results; ensuring continuous and simultaneous alignment (or re-alignment) of Country Programme results with national planning goals and UNDP Strategic Plan results, including responding to emerging needs mid-cycle; UNDP leadership role(s) in the UNCT programming processes and UNCT strategic meetings; strategic partnership management; and overall partnering and positioning of the programmatic work of the organization within the country.
Resource Planning and Cost Recovery
Programme Direction and Accountability
Activities related to overall managerial responsibility and accountability for achieving UNDP’s role in supporting programme countries in achieving development results; ensuring continuous and simultaneous alignment (or re-alignment) of Country Programme results with national planning goals and UNDP Strategic Plan results, including responding to emerging needs mid-cycle; UNDP leadership role(s) in the UNCT programming processes and UNCT strategic meetings; strategic partnership management; and overall partnering and positioning of the programmatic work of the organization within the country.
Direct Project Costing (DPC)
Programme implementation and implementation support activities
These are costs incurred by UNDP to support project implementation by Operations units, including services related to finance, procurement, human resources, administration, issuance of contracts, security, travel, assets, general services and information and communications technology. The degree of such support depends on the implementation arrangements agreed to with the national government i.e. National Implementation (NIM), Country Office support to NIM or Direct Implementation (DIM). These were previously defined in UNDP as Implementation Support Services (ISS).
Direct Project Costing (DPC)
Programme Pipeline Development and Management
Activities related to new business development within an approved UNDAF and/or CPD framework, R&D, partnering and formulating and managing a programme pipeline. It includes i) partnering, communicating, advocating and resource mobilization for pipeline projects and programmes; and ii) formulation of joint programmes.
Direct Project Costing (DPC)
Programme Policy Advisory Services
Activities related to the provision of substantive, knowledge-based, policy and advisory services to implementing partners and national counterparts.  These would include: (i) substantive policy and technical advice in UNDP’s practice areas, (ii) substantive research and analyses, (iii) economic advisory services; and (iv) knowledge-generation and transfer in UNDP’s focus areas and cross-cutting areas of capacity development, gender, and South-South cooperation.
Direct Project Costing (DPC)
Programme Risk
In procurement risk assessment and risk management, this includes, but is not limited to, the risk of operating in the market, the complexity of the Supply Chain Management, or the risk associated with the nature of the service or goods to be acquired, among others.
Procurement Strategy and Planning
Programmes activities
Activities that directly assist programme countries in achieving development results, through Country Programme Documents and/or project documents.  They are grouped into two sub-clusters applicable to Country Office functions: Dedicated support embedded in development programmes and projects, as well as Implementation and implementation support activities.
Direct Project Costing (DPC)
Project
In the context of change control and release management, a Project is an activity undertaken to create or substantially modify one or more products or ICT infrastructure items.
Information and Communications Technology
Project Budget Balance
A report used to monitor and manage budgetary availability for a particular project (and its associated outputs) for a single year. The report shows approved budgets, commitments, and expense plus the full asset cost for a particular project.  It shows outstanding NEX advances for current and prior years.
Financial Management and Implementation Modalities
Project Cash Advance (PCA)
A one-time advance issued to a PCA Custodian for a specific one-time project activity.  Typically the one-time project activity includes workshops, training seminars or conferences relating to certain projects that take place in remote locations.  The duration for such activities ranges from 2 days to 2 weeks.
Cash Arrangement
Project Cash on Hand for DIM Projects (PCH)
A perpetual cash advance to DIM project office/site that is in remote region with project disbursement needs that cannot be met by the CO’s main office through cheque or EFT, nor by PPCF or any supplementary banking arrangements.
Cash Arrangement
Project Petty Cash Fund (PPCF)
The petty cash balance kept in the safe in the CO’s project office(s) to meet the disbursement requirement.  Typically, such arrangement is for the project office(s) that are located away from the CO’s main office and the banking services are not accessible in the areas where these project office(s) are located.
Cash Arrangement
Project Transaction Detail
A report used to provide the lowest level of transactional details supporting commitments, expense, and full cost of asset amounts shown on the project budget balance report.  The report shows transactions at the project/output/activity/Chart of Accounts level, including voucher/purchase order IDs, vendor ID and name, and line descriptions.
Financial Management and Implementation Modalities
Project-level Co-Financing
Term used by the Atlas system to refer to cost-sharing.
Pipeline and Revenue Management
Purchase Orders (PO)
“Commitments” are represented in ATLAS by Purchase Orders (PO).  POs are raised for the procurement of goods and services. Staff liabilities are not committed by using a PO.
Expense Management
Qualitative
A term used to describe a set of information that is based on the quality or characteristics, and is thus expressed in descriptive, narrative, factual and non-numerical terms.
Procurement Overview
Quantitative
A term used to describe a set of information involving numerical data, and is thus expressed in exact amounts, measurements or quantities.
Procurement Overview
Realized gain/loss
Gain/loss on exchange due to difference in the dates of the voucher and the date of the payment
Financial Management and Implementation Modalities
Receipt Date (for Goods)
The date on which the risk of ownership transfers to UNDP in accordance with Terms and Conditions.
Expense Management
Receipt Date (for Services)
The date the services were provided to UNDP according to the Terms and Conditions of the contract, as on that date UNDP becomes liable to the vendor for the value of the work done by the vendor and receipted by UNDP.
Expense Management
Receipt of Goods FOB (Freight on Board) Incoterms
When Goods are procured under the Freight on Board (FOB) INCOTERMS 2010 (or INCOTERMS with the same title rights as per previous version) the receipt date should be the date when the goods are placed on board the vessel, because on that date the risk is transferred from the Vendor to UNDP.
Expense Management
Receipts (for Goods/Services)
​When goods and services are received by UNDP in accordance with the terms and condition set out in the contract or PO, a receipt is entered in ATLAS to record this event.
Expense Management
Records
Comprise any information, regardless of physical form or characteristics, which originate from, or are received by, UNDP within the framework of its official activities.
Financial Operations Management
Records Management
Relates to the creation, use and maintenance of current records in a systematic manner.
Financial Operations Management
Recovery Point Actual (RPA)
Description of the actual recovery point established during a verification exercise or a disaster. It is used in conjunction with Recovery Point Objective to determine the gap between planned and achieved objectives (e.g. gap = RPA - RPO).
Information and Communications Technology
Recovery Point Objective (RPO)
Description of the acceptable amount of data loss (usually measured in days, occasionally in hours). Example: If RPO is defined as 5 days, data must be restored to the point of 5 days before the disaster or closer.
Information and Communications Technology
Recovery Results and Resources Framework
Sets out outcomes, outputs, activities, implementing partners and modalities, and a rough costing for the envisaged UNDP programme over the first 18-24 months of a crisis response. The costing is essential because the operational requirements in support of such a framework depend significantly on the envisaged size of the future programme.
Standard Operating Procedures (SOP) for Immediate Crisis Response
Recovery Time Actual (RTA)
Description of the actual recovery time established during a verification exercise or a disaster. It is used in conjunction with Recovery Time Objective to determine the gap between planned and achieved objectives (e.g. gap = RTA - RTO).
Information and Communications Technology
Recovery Time Objective (RTO)
Description of the duration of time within which a business process must be restored after a disaster (or disruption) in order to avoid unacceptable consequences associated with a break in business continuity. However, in the context of this standard it refers to the duration of time within which an ICT system must be recovered (measured in hours).
Information and Communications Technology
Recurring PO Voucher Contract (RPOVC)
A type of purchase order (PO) in ATLAS. When issuing a purchase order for a service contractor on an individual contract, a Buyer has the option to use either a regular PO or a RPOVC. A regular PO involves limited steps, but all subsequent vouchers must then be created manually. Creating an initial RPOVC involves more detailed steps, but all subsequent vouchers are automatically generated.
Expense Management
Regular PO
A type of purchase order (PO) in ATLAS. The most commonly used PO, used for discrete, individual purchases of goods and services.
Expense Management
Regular Resources
A.K.A. Core Resources. UNDP resources that are co-mingled and untied. These will include voluntary contributions, contributions from other governmental, intergovernmental or non-governmental sources and related interest revenue and miscellaneous revenue.
Pipeline and Revenue Management
Reimbursable Loan Agreement (RLA)
A legal instrument between UNDP and a Company/institution, according to which, the latter makes available the services of an individual delivering time-bound and quantifiable outputs that are directly linked to payments. An RLA is governed by the provisions of this policy.
Individual Contract
Reimbursement
Unlike direct cash transfer, reimbursement arrangement is where UNDP pays the implementing partner after the implementing partner has itself made disbursement based on the Annual Work Plan.  This is a pre-financing arrangement made by the Implementing Partner.
Financial Management and Implementation Modalities
Reimbursement
Reimbursement: Funds are provided by the agency to the IP for obligations made and expenditures incurred in support of activities agreed in work plan
Financial Management and Implementation Modalities
Relative expenditure of goods and services
Defined as their cost relative to the total purchasing expenditure of the business unit or agency.
Procurement Strategy and Planning
Release Categories
A release consists of new or changed software and/or hardware required to implement approved changes. See Change Magnitude Criteria. Releases are categorized as:
• Major software releases and hardware upgrades, normally containing large amounts of new functionality, some of which may make intervening fixes to problems redundant. A major upgrade or release usually supersedes all preceding minor upgrades, releases and emergency fixes
• Minor software releases and hardware upgrades, normally containing small enhancements and fixes, some of which may have already been issued as emergency fixes. A minor upgrade or release usually supersedes all preceding emergency fixes
• Emergency software and hardware fixes, normally containing the corrections to a small number of known problems
Information and Communications Technology
Release Management
Release Management oversees the planning, design, build, configuration and testing of hardware and software to create a set of release components for a live environment.  The goals of release management are:
• Plan the rollout of software
• Design and implement procedures for the distribution and installation of changes to IT systems
• Effectively communicate and manage expectations of the customer during the planning and rollout of new releases
• Control the distribution and installation of changes to IT systems
Information and Communications Technology
Report of amended contracts
Listing of all amendments related to a contract.
Pipeline and Revenue Management
Report of contracts
Listing of all contracts created, status and overview by operating unit.
Pipeline and Revenue Management
Report on implementation status
An implementation status update of audit recommendations; should be provided to the RBX Directors and Director BOM (through the BOM Audit Focal point) 6 months after the audit.
Working with External Auditors
Report on United Nations System Technical Cooperation Expenditures
Paper submitted to the Executive Board summarizing the technical cooperation (i.e., field programme expenditure) of the United Nations system as a whole. This report is prepared annually for the September session of the Executive Board and is made available, on the intranet and the website of the Executive Board secretariat, to all UNDP offices.
Financial Operations Management
Requesting Unit
The person or organizational entity requesting a change
Information and Communications Technology
Requesting Unit
The unit, consisting of one (1) UNDP staff or more, within a Business Unit that requires the services of an Individual Contractor.
Individual Contract
Requestor
The person who creates an e-requisition in ATLAS.
Expense Management
Requirement levels [RFC 2119]
i. MAY – This word, or the adjective "OPTIONAL", mean that an item is truly optional.
ii. MUST – This word, or the terms "REQUIRED" or "SHALL", mean that the definition is an absolute requirement of the standard.
iii. MUST NOT – This phrase, or the phrase "SHALL NOT", mean that the definition is an absolute prohibition of the standard.
iv. SHOULD – This word, or the adjective "RECOMMENDED", mean that there may exist valid reasons in particular circumstances to ignore a particular item, but the full implications must be understood and carefully weighed before choosing a different course.
v. SHOULD NOT – This phrase, or the phrase "NOT RECOMMENDED" mean that there may exist valid reasons in particular circumstances when the particular behavior is acceptable or even useful, but the full implications should be understood and the case carefully weighed before implementing any behavior described with this label.
Information and Communications Technology
Residual Cost Sharing Income Balances
These exist with respect to a large number of completed projects that still have remaining cost sharing income balances. Consistent with general practice in the organization, donor agreement/concurrence must be secured prior to transferring and utilizing any such balances to the DAS facility.
Resource Planning and Cost Recovery
Resource Mobilization Plan
Projects how and from where the resources for programme implementation will likely be sourced.
Standard Operating Procedures (SOP) for Immediate Crisis Response
Responsible Party
Accountable for delivery of elements of a programme or project.
Financial Management and Implementation Modalities
Responsible Party
An entity that has been selected to act on behalf of the UNDP on the basis of a written agreement or contract to purchase goods or provide services using the project budget.  In addition, the Responsible Party may manage the use of these goods and services to carry out project activities and produce outputs.  All Responsible Parties are directly accountable to UNDP in accordance with the terms of their agreement or contract with UNDP.
Financial Management and Implementation Modalities
Return to Vendor (RTV)
Used when a procured item that has already been received in ATLAS is returned to the Vendor because of  a problem such as  the item  not being in accordance with the specifications in the contract or PO.
Expense Management
Revenue Recognition
The process of recording revenue in the General Ledger accounts for eventual reporting in the financial statements of UNDP.
Pipeline and Revenue Management
Revised HACT Framework
Adopted in 2014, it supersedes the previous framework adopted in 2005. The revised framework represents a shift from assurance for cash transfers derived from project level controls and audits towards a method of assurance derived from risk/system-based assessments and audits. In essence, it reaffirms a shift from a control-based to a risk-based management approach. The revised Framework provides added clarity on the integrated suite of assurance activities (financial audits, internal control audits, special audits, programming visits and spot checks) to be performed based on the results of macro and micro assessments.
Financial Management and Implementation Modalities
RFP for Banking Services
The process, conducted by the RFP evaluation committee in HQ or a country office, with specific steps and procedures prescribed in the RFP for Banking Services and Guidelines to assess the type and quality of services offered by banks within a local environment.  The objective of the RFP is to select a bank, among the banks that are evaluated, to provide banking services based on the business requirements of UNDP HQ and/or country offices and based on UNDP procurement principle of the best value for money.
Banking Arrangement
Scheduled Audit
In the HACT framework, these refer to systematic and independent examination of data, statements, records, operations and performances of an implementing partner. For UNDP, a scheduled audit is an internal control audit. A financial audit may be conducted if the implementing partner is shared with another adopting agency and rated high or significant risk.
Financial Management and Implementation Modalities
Selected Offeror
An individual who has been determined by UNDP to be : (i) the most qualified Offeror to an assignment requiring an Individual Contractor, (ii) who has confirmed availability for the duration of the assignment, and (iii) who has offered a financial proposal that has been established to provide the best-value-for-money to UNDP, with or without the benefit of comparison with other Offerors.
Individual Contract
Sensitive Information
Sensitive information is an over-arching term that covers any information received or generated by UNDP, important enough to protect because unauthorized access to or loss, misuse or modification or such information could adversely affect either the effectiveness or credibility of UNDP, activities carried out by UNDP, or interests of an affiliated or commercial body, or individual. Examples of sensitive information are medical information, financial information, or operational procedures. Documents containing sensitive information shall be marked with a special handling qualifier such as “Confidential” and/or “internal use only.”
Information and Communications Technology
Separation
The cessation of employment of a staff member from the organization, either by retirement, resignation, contract expiration or termination.
Individual Contract
Service Clearing Account
Account for cost recovery managed by Treasury Division against which all global advance payments from UN Agencies are recorded, and against which all services are to be performed across all offices.
Resource Planning and Cost Recovery
Shipper
An entity (for example a freight forwarder or a vendor) which transports the goods according to agreed terms and conditions.
Expense Management
Signatories
Staff who have been designated by the Treasurer to operate UNDP bank accounts.
Banking Arrangement
Signatory Panel
Made up of those individuals designated by the Treasurer or the Representative to operate a specific UNDP bank account.
Banking Arrangement
Significant purchases
Those that are of high relative expenditure and/or for which supply is difficult to secure. For UNDP, a transaction of 100,000 USD or more is considered a significant purchase.
Procurement Strategy and Planning
Slow Onset Crisis
When a crisis is imminent. In slow-onset situations, the UNDP response timeline may include a preliminary phase –the Pre-crisis phase – where short-term preparedness and pre-positioning measures are taken before the actual crisis event.
Standard Operating Procedures (SOP) for Immediate Crisis Response
Special Audit
In the HACT framework, these refer to audit performed following significant issues and concerns identified during the programme cycle, notably programmatic visits and spot checks
Financial Management and Implementation Modalities
Special Development Situations
A term used to refer to countries that are either in crisis, protracted crisis, without a functional Government, exacerbated by state fragility, or other similar circumstances that require critical intervention from the international community.
Procurement Overview
Spot Checks
In the HACT framework, these refer to review of financial records related to the management of the partnership with other UN agencies performed in the offices of the implementing partner. A spot check is not an audit and as such the extent of expenditure testing is generally lower than what would be undertaken during an audit.
Financial Management and Implementation Modalities
Staff Member
Individuals holding UNDP letters of appointment which are governed by the UN Staff Regulations and Rules.  Note that this excludes personnel holding SSA or service contracts as well as UN Volunteers and Interns. 
Information and Communications Technology
Standardized Services
Type of service for which cost recovery is required. Those services that are provided in more or less consistent fashion across all COs, and for which a transaction-based fee has been set through the Universal Price List. This category of services is regulated through corporate Memoranda of Understanding with UN Agencies.
Resource Planning and Cost Recovery
Standards
Standards are written to address specific statements within the Information Security Policy and define the minimum criteria in respect to how Information Security Policy objectives are to be achieved. Conformance to standards is mandatory
Information and Communications Technology
Statistical Annex
Midterm report to the Executive Board on the Multi-year funding Framework, (also known as the Statistical Annex to the Annual Report of the Administrator). Reflects the financial situation of UNDP both at the aggregate and detailed levels, presented in the form of statistical tables.
Financial Operations Management
Storing
Or “archiving”, deals with the preservation and maintenance of non-current records on a temporary or permanent/indefinite basis in accordance with an established retention schedule.
Financial Operations Management
Strategic Country Programme Planning and Quality Assurance
Activities related to ensuring high quality standards across the country programming and project life cycles to include: i) participating in UNDAF formulation; ii) participating in UNCT programming processes, thematic results groups, and MDG monitoring and reporting; iii) participating in Country Programme formulation; iv) cascading development results–chain management (indicators, baselines, monitoring progress, reporting); v) results–based monitoring and evaluation; vi) evidence-based reporting on results achieved  compared to baselines; vii) effective advocacy, media interaction, public information and communication of UNDP’s programme priorities and mandate; and (viii) fulfilling substantive reporting requirements.
Direct Project Costing (DPC)
Structure Element - Procedures
Refer to procedures applicable for UNDP operations (i.e. procurement of goods and services, recruitment of project personnel – individual contracts and service contracts, training activities, etc.), in particular the POPP chapters on Contract and Procurement and Human Resources.
Financial Management and Implementation Modalities
Sudden Onset Crisis
Crisis following the occurrence of a natural disaster or conflict. In sudden-onset situations, where the emergency is unexpected, the organizational response begins with the Initiation phase, which starts immediately after crisis strikes.
Standard Operating Procedures (SOP) for Immediate Crisis Response
SURGE Budget
Second part of the SURGE Work Plan. The budget quantifies the level of pre-investment required by the organization in the immediate three-month period in order for the CO to be able to effectively face the programmatic and operational challenges that lie ahead. The budget lists the required inputs for the three-month capacity injection: it includes a procurement list of goods and services which typically includes communications and IT equipment, MOSS requirement, and vehicles and facilities for field offices; and a staffing list identifying urgent human resources gaps in the CO to be filled in order to ensure that preparations for UNDP Recovery Framework implementation can proceed.
Standard Operating Procedures (SOP) for Immediate Crisis Response
SURGE De-Activation Phase
The transition to normal business processes and standard HQ support. A.K.A. Phase 4. The aim of the SURGE De-activation phase is to initiate the process of handing over the responsibilities undertaken by the COCRT and HQCMT under the SURGE Work Plan, to the relevant CO and HQ units. The expected period is two to three weeks from the fourth month of the implementation of the SURGE Work Plan.
Standard Operating Procedures (SOP) for Immediate Crisis Response
SURGE Implementation Phase
The implementation of the SURGE Work Plan. A.K.A. Phase 3. The aim of the SURGE Implementation phase is to build the capacity of the CO to ensure the provision of effective and timely UNDP support to the crisis country. This phase covers a three-month period (four months for a Level 4 response) for the implementation of the SURGE Work Plan. The duration of the whole Work Plan or individual components may be extended by the CB depending on progress made.
Standard Operating Procedures (SOP) for Immediate Crisis Response
SURGE Initiation Phase
The initiation of an immediate response to a crisis, including a quick assessment of the nature and scale of the crisis. Once the crisis event takes place, during the Initiation phase (Phase 1) UNDP focuses on the implementation of the preparedness plans (security plan, business continuity plan and programmatic contingency plans). In the case of sudden-onset crises, Initiation is the starting phase in the UNDP response.
Standard Operating Procedures (SOP) for Immediate Crisis Response
SURGE Period
The CB will indicate the duration of SURGE support. The standard period is three months for Level 2 and four months for Level 3 responses. A shorter or longer period may be stipulated in particular cases. The original period of SURGE support may be later extended following a review and decision by the CB.
Standard Operating Procedures (SOP) for Immediate Crisis Response
SURGE Planning Phase
The planning of the programmatic and operational response to a crisis resulting in the SURGE Work Plan. The process is supported by a SURGE Planning Team and/or SURGE Advisers, working in collaboration with the CO as well as the relevant HQ and regional units. The planning phase (Phase 2) can only commence once staff safety is guaranteed and business continuity has been assured and UNDP can start to focus on programmatic openings.
Standard Operating Procedures (SOP) for Immediate Crisis Response
SURGE Planning Team
In a Level 2 or Level 3 response, a SURGE Planning Team will be deployed in conjunction with the individual SURGE and Early Recovery Advisers to ensure that the Country Office receives recovery planning support. SURGE Planning Team members focus exclusively on supporting the Country Office in formulating its recovery plan during the designated one-week SURGE planning period.
Standard Operating Procedures (SOP) for Immediate Crisis Response
SURGE Pre-Crisis Phase
The period prior to the crisis. During the Pre-crisis phase (Phase 0) the CO has an opportunity to ensure that the relevant preparedness plans are updated, fine-tuned and rehearsed. The Pre-crisis phase focuses on the short-term preparedness measures UNDP should take prior to an imminent crisis. Depending on the type of crisis, the organization will have a time span of a few hours to a few weeks to rapidly validate (or establish) the crisis management and coordination plans and mechanisms, and pre-deploy additional staff to the field.
Standard Operating Procedures (SOP) for Immediate Crisis Response
SURGE Project Brief
First part of the SURGE Work Plan. The narrative describes the business case for a capacity boost of the CO in view of the UNDP’s programmatic vision emerging after the crisis event. In broad strokes it 1) summarizes the programmatic vision for UNDP in the affected country and the operational requirements to realize this vision (as laid out in the UNDP Initial Recovery Plan and the Revised CO and Field Structure) and 2) derives the short-term capacity implications thereof, as well as the short-term cost implications as per the SURGE Budget. The brief also includes a section on risks associated with the implementation of the SURGE Work Plan and details the proposed mitigation measures. The brief reflects key benchmarks and indicators as well as monitoring activities with regard to the implementation of the SURGE Work Plan.
Standard Operating Procedures (SOP) for Immediate Crisis Response
SURGE Work Plan
Prepared by the COCRT and the SURGE Planning Team, it defines UNDP’s response to the crisis during the first three months. The plan considers the recovery needs of the country and affected populations as well as requirements for the CO to build its own capacity in order to effectively manage the increased workload. The SURGE Work Plan describes the human and financial resources required to scale up the country office programme, managerial and operational capacities in order to successfully initiate and implement the UNDP Early Recovery Plan.
Standard Operating Procedures (SOP) for Immediate Crisis Response
System Cheques (CHK)
These are series of cheques automatically produced by Atlas in the pay cycle batch process. Cheque numbers are assigned automatically.  The starting number is increased by one unit each time a cheque is generated for a particular bank account.  The user downloads the payment file generated during the pay cycle for cheque printing. Offices can use the cheque-writer software developed specifically for use with the System Check format to customize cheque formats and add special characters.
Expense Management
Template Voucher
To assist in the creation of recurring and consistent payments to the same vendor and to avoid re-keying of data, an initial template is set up in ATLAS with correct budget line and payment amount.  The template is copied into a regular voucher at time of creation.  Template vouchers are not regular vouchers and do not get posted nor paid.
Expense Management
The Harmonized Approach to Cash Transfer (HACT)
Dictates policies and procedures for capacity assessment, cash transfer modality, audit, assurance and monitoring. A risk-based approach and assesses the capacity of the Implementing Partner.
Financial Management and Implementation Modalities
Thematic Trust Funds (TTF)
A type of open trust fund. They are a flexible co-financing modality designed to help UNDP align and focus its programmes around its goals, and to provide donors with an opportunity to demonstrate their commitment to this process. Thematic Trust Funds address UNDP's thematic priorities in the context of UNDP's Strategic Plan and its four goals: Poverty Reduction, Democratic Governance, Crisis Prevention and Recovery (CPR), and Energy and Environment.
Pipeline and Revenue Management
Third  Party Cost Sharing
This is the modality by which donor governments and other donors contribute funds to individual UNDP programmes and projects. While those funds are usually co-mingled with funds from UNDP to cover the costs of a given set of project outputs, there are many instances where a donor or a group of donors cover the full costs of a programme or project, without UNDP having to contribute any of its own resources - this scenario is referred to as 100% cost-sharing.
Pipeline and Revenue Management
Threat
A potential cause of an unwanted incident, which may result in harm to a system or organization. [ISO/IEC 13335-1:2004]
Information and Communications Technology
Transaction Level Data
Recorded at a chart field level in all Atlas financial systems, and ultimately as the data pass from one system to another, it is summarized by chart field in the General Ledger.
Financial Operations Management
Trust Fund
A UNDP financing modality normally established to receive donor contributions in support of broad themes - such as UNDP's practice areas, and regional programmes.  This trust fund will only finance UNDP projects and programmes. It is a separate accounting entity, accounted for and reported on separately to the Executive Board, which requires the designation of a trust fund manager.
Pipeline and Revenue Management
TTF country/regional/global window
A donor contribution earmarked to a project, also referred to as “cost-sharing within a trust fund”.
Pipeline and Revenue Management
UN Board of Auditors (UNBOA)
The external auditors of UNDP. Established by the General Assembly Resolution 74(1) in 1946 to carry out the external audit of the accounts of the United Nations organization and its funds and programmes. Members of UNBOA are the external auditors from member states, currently of the Philippines, France and South Africa for (renewable) terms of six years, as designated by the General Assembly (GA) on a rotational basis. For UNDP, the external auditors are currently from the Auditor General’s Office of South Africa. They have specific mandate to certify the Financial Statements of UNDP and to report to the General Assembly.
Working with External Auditors
UN Development Operations Coordination Office (UNDOCO)
The technical support unit for the UNDG which provides the link between UNDG discussions at HQ and the work of the UN development systems at country level.
Financial Management and Implementation Modalities
UN Staff Rules
Provide guidance on the required standards of efficiency, competence and integrity of staff members in discharging their responsibilities as well as guidance on disciplinary procedures that may be instituted against a staff member who fails to comply with his or her obligations and the standards of conduct set out in the Staff Regulations and Rules, the Financial Regulations and Rules and all administrative instructions.
Financial Operations Management
UN System Coordination & Representation
Activities conducted by the UN Resident Coordinator, the staff of the Resident Coordinator’s Office and/or UNDP Country Office staff related to: (i) the coordination of UN system development activities for resident UN Country Team agencies; (ii) coordination of, and representation of, non-resident agency activities, interests, and mandates; (iii)  leadership of the UN country team in the strategic development and realization of the UN Development Assistance Framework, including ensuring alignment of UN assistance with national development strategies and coherence among operations undertaken by the UN Country Team members;  (iv) carrying out the functions of Designated Official for Security on behalf of the UN System; v) chairing or co-chairing UNCT Thematic/Results Groups; vi) representation and advocacy on behalf of the UN system, covering the UN mandates at large (Secretary General’s Office, UN Secretariat, DPKO, DPA, etc.) including for non-resident UN Agencies; (vii) leadership of aid coordination fora, reports, and documents undertaken on behalf of the UN; (viii) Support to Regional Director team functions,  (ix) media relations, press releases and conferences, communication pieces and outreach events conducted on behalf of the UNCT and/or UN; (x) establishing and maintaining relationships with senior-most Government offices on behalf of the UN (ie: Prime Minister’s Office, Senior Coordinating Ministries, Ministry of Foreign Affairs, etc);  (xi) partnership management on behalf of the UNCT and/or UN; (xii) resource mobilization on behalf of the UN system, including partnerships to support the UN system; and where applicable, (xiii)  the coordination of emergency, humanitarian & relief activities.
Direct Project Costing (DPC)
Unapplied Contributions - Accounts Receivable
Contributions that have been received from Donors but have not been applied to appropriate donor, fund or project.
Financial Operations Management
UN-approved Doctor
This refers to a UN-appointed medical doctor, or an examining physician appointed by the UN to provide services for the UN system in a duty station.
Individual Contract
UNDP Atlas Bank of America Banking Interface User Guidelines
Guidelines to set up Vendor Profiles and Vendor banking information.
Banking Arrangement
UNDP Audit Recommendation Tracking Dashboard
This web site provides useful information about key corporate audit recommendations arising from the audit of HQ departments and country offices. This is useful for understanding the corporate position on specific audit observations raised by the UN Board of Auditors
Working with External Auditors
UNDP HQ Crisis Operations Centre (CoC)
The Director of BOM can activate the CoC to provide security support to the CO throughout the response process.
Standard Operating Procedures (SOP) for Immediate Crisis Response
UNDP Initial Recovery Plan
The SURGE Planning Team will support the CO in the development of this plan setting out what UNDP envisages doing programmatically over 18-24 months of the response. As the CO’s programmatic vision in response to the crisis, this plan determines the operational needs of the CO in terms of human resources, buildings and equipment as well as finance. As such, this plan is a prerequisite for the SURGE Work Plan. The UNDP Initial Recovery Plan is submitted to the CB as one of the supporting annexes to the SURGE Work Plan.
Standard Operating Procedures (SOP) for Immediate Crisis Response
UNDP Legal Framework for addressing non-compliance with UN Standards of Conduct
Provides the Administrator’s directives on the application of Staff Regulation 10.1 and 10.2 and Chapter X of the Staff Rules relating to disciplinary procedures and measures. It includes the mechanisms and authorities for disciplinary action and outlines the basic requirements of due process to be afforded to a staff member who is the subject of an allegation of unsatisfactory conduct.
Financial Operations Management
UNDP Standard Operating Procedures for Immediate Crisis Response (SOPs)
The aim of the SOPs is to provide a solid institutional and operational framework so that critical decisions and actions can be taken quickly and effectively by UNDP Country Offices and Headquarters in immediate response situations. The SOPs are not activated in any “business as usual” case and therefore are not primarily intended for use in special development or protracted crisis situations, unless there is a need for a substantial and immediate change in UNDP’s operations and programmes in-country. The SOPs set best practice standards for the UNDP immediate response in crisis situations, while leaving sufficient flexibility for a tailored programmatic approach.
Standard Operating Procedures (SOP) for Immediate Crisis Response
UNDP Support Services to National Implementation
This is where the implementing partner and UNDP have agreed that UNDP will provide support services to the project on the basis of an agreement with the government on the provision of services by UNDP (Standard Letter of Agreement between UNDP and the Government for the Provision of Support Services).
Financial Management and Implementation Modalities
UNDP/Bank of America Interface (the Interface)
A computer software program, attendant electronic transmission, authentication/confirmation protocols and business processes that converts and communicates a file (the Universal Flat File - UFF) of payment instructions produced by UNDP’S Atlas to a format (the Bank of America Flat File - BAFF) that is compatible with and can be processed in Bank of America’s processing environment. The Interface also sends back and facilitates the collection of bank statements from UNDP’S banks.
Banking Arrangement
United Nations Development Coordination activities
Activities and costs associated with the UN Resident Coordinator’s Office that contribute to the UN Resident Coordinator’s leadership of the UN Country Team through the responsibility and authority provided by relevant General Assembly resolutions and in accordance with the full implementation of the management and accountability System. These activities are grouped into two sub-clusters applicable to UNDP Country Office staff: UN System Coordination & Representation as well as Operational Support and Services to the UN System.
Direct Project Costing (DPC)
Universal Flat File (UFF)
UFF is the generic payment file format generated by the pay cycle of Accounts Payable (AP).  UFF files are used by offices which have developed a banking interface with their local banks. Similar to system check payments, the local office needs to download the UFF payment file for further processing and interface to the local bank.
Expense Management
Universal Price List (UPL)
A menu of standardized transactional services available in all of UNDP’s COs. Based on the individual costing studies prepared in COs, the prices for standardized services were determined by averaging the cost of all COs in the same cost band.
Resource Planning and Cost Recovery
Unpaid AP Vouchers
Vouchers that are approved, matched, and successfully budget-checked but not yet paid.
Financial Operations Management
Unrealized gain/loss
Revaluation of balances of advances
Financial Management and Implementation Modalities
UNV Full Funding
Donors provide the total costs required to support individual UN Volunteer assignments.   While a few donors guarantee long-term support for full funding, contributions usually have to be negotiated on an annual basis.
Pipeline and Revenue Management
UNV’s Special Voluntary Fund (SVF)
A special purpose fund made up of voluntary contributions, contributions from other governmental, intergovernmental or non-governmental sources and related interest earnings and miscellaneous income.  The resources are co-mingled, are untied, and are treated as core resources.
Pipeline and Revenue Management
US Government Letters of Credit
The US Government utilizes a Letter of Credit (LOC) mechanism to fund most of its contributions to UNDP. The Agreements which are funded via the LOC mechanism are primarily on behalf of USAID and, in a few limited instances, the US Department of State.
Pipeline and Revenue Management
Vendor
In the ATLAS system, all payees are referred to as “vendors”. For any payee for whom a purchase order is to be raised or to whom a payment will be made, a vendor record has to be properly set up in Atlas.  This includes external suppliers, international or national staff members, individual consultants and contractors and Reimbursable Loan Agreements (RLA).
Expense Management
Vulnerability
A weakness of an asset or group of assets that can be exploited by one or more threats. [ISO/IEC 13335-1:2004]
Information and Communications Technology
Waiver
A waiver represents an agreement to grant temporary exemption from a policy or standard to an organizational unit, after formal review and approval:
a)            For a genuine or justifiable reason
b)            For a specified period of time not greater than one (1) year
c)            With the organizational unit’s knowledge and acceptance of the risks involved
Information and Communications Technology
XB income
Income accrued from cost recovery.
Resource Planning and Cost Recovery
Zero Balance Account (ZBA) System
A Cash Management tool that consolidates balances from multiple bank accounts (sub-accounts) used for both collections and disbursements into a single master account daily. During nightly posting of transactions, either excess funds are swept from the sub-accounts to the master account or funds are swept from the master to the sub-accounts to restore all sub-accounts to a zero balance. This action is undertaken by the bank with which the ZBA is held.
Cash Management
Ineligibility List
A list that aggregates information disclosed by UNDP and other Agencies, Funds or Programs of the UN System, hosted by UNGM, updated by an Ineligibility List Administrator, and accessible to designated staff at UNDP and other participating Agencies, which specifies the name, location, grounds for ineligibility as well as a start and end expiration dates for sanctions for each Vendor that has lost its eligible status. The Ineligibility List is separate and distinct from other UN System approved lists, including but not limited to the 1267/1989 Lists.
Sourcing of Suppliers
Lead Sanctioning Agency
In instances where UNDP is collaborating with another UN Agency in a specific procurement action, the Agency that will submit the matter to the consideration of its VRC or similar body, opening sanctions proceedings against a Specific Vendor. The agencies shall decide amongst themselves which is to be the Lead Sanctioning Agency, taking into consideration which Agency has the most direct involvement with the matter.
Sourcing of Suppliers
Proscribed Practices
Actions or omissions that may take place at any time during the UNDP procurement process, including contract execution or beyond:

-A corrupt practice is the offering, giving, receiving, or soliciting, directly or indirectly, anything of value to influence improperly the actions of another party;

-A fraudulent practice is any act or omission, including a misrepresentation, that knowingly or recklessly misleads, or attempts to mislead, a party to obtain a financial or other benefit or to avoid an obligation;

-A coercive practice is an act or omission that impairs or harms, or threatens to impair or harm, directly or indirectly, any party or the property of the party to improperly influence the actions of a party;

-A collusive practice is an arrangement between two or more parties designed to achieve an improper purpose, including influencing improperly the actions of another party.

-An unethical practice is behavior that constitutes a conflict of interest, or that is contrary to the policies and requirements of doing business with UNDP, including but not limited to post-employment and gifts and hospitality provisions;

-Obstruction: acts or omissions by a Vendor that prevent or hinder UNDP from investigating instances of possible Proscribed Practices.
Sourcing of Suppliers
Respondent
A Vendor subject to Sanction Procedures and named in a Notice of Administrative Action.
Sourcing of Suppliers
Sanction
An administrative determination, including any necessary measures or rehabilitative requirements, made by the Chief Procurement Officer based on the recommendation of the Vendor Review Committee, intended to ensure compliance with UNDP Regulations, Rules and Procedures, applied by UNDP as a result of demonstrated Vendor engagement in Proscribed Practices.
Sourcing of Suppliers
Vendor
An Offeror or a prospective, registered or actual supplier, contractor or provider of goods, services and/or works to UNDP. Vendors include individuals, private or public companies, whether parent, holding, subsidiary, affiliate, consortium members, or partnership, a government agency or a non-governmental organization. Employees, officers, advisers or representatives of the Vendor will be considered agents for which the Vendor is responsible under these procedures. UNDP Service Contract Holders are not considered Vendors for the purposes of these procedures.
Sourcing of Suppliers
Global issues (or activities)
Those of worldwide or wide-ranging, international concern
Global and Regional Programmming
Global programming
UNDP programming to implement UNDP’s global mandates through responding to global development opportunities and challenges
Global and Regional Programmming
Principal Project Representative (PPR)
The individual who, in collaboration with a UNDP regional bureau, is accountable for ensuring the effective utilization of UNDP resources in regional project activities. The PPR could be a UNDP Resident Representative in one of the CO, or the Regional Manager in the Regional Centre. The PPR works closely with governments, regional institutions, United Nations agencies, Civil Society Oganizations (CSOs), development practice networks, regional service centres and donors.
Global and Regional Programmming
Region
An area serviced by one of the UNDP regional bureaux
Global and Regional Programmming
Regional programming
UNDP programming for groups of countries at the sub-regional or regional level. Regional programming involves activities that are common to several countries within one region
Global and Regional Programmming
Sub-region
An area or a group or countries within a region, comprised of a geographical, political, economic, or ecological grouping
Global and Regional Programmming
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