IPSAS 23 Policy Paper Document Type Policy Effective Date May 22, 2020 IPSAS 23 Policy Paper English Download Published in: Core Contributions Government Contribution to Local Office Costs (GLOC) from LIC and MIC Government Contributions from Net Contributing Countries (NCCs) and High Middle-Income Countries (High-MICs) Non-Core Contributions Revenue Management for Joint Programming US Letter of Credit (LOC) Agreements