The certified financial report gives a comprehensive view of how contributions are recorded and utilized, reflecting the operational status, revenue, expenses, and balance of the contributions provided by individual non-programme country donors. The recipients of these reports are these donors and the relevant UNDP country offices.
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.
The Chart of Accounts (COA) plays a role in Quantum financial systems for control, budgeting and reporting. The correct use of the COA is critical for accurate financial, management and donor reporting.
Used to establish a hierarchical structure, which visually represent a set of summarization rules for a particular chart field. 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.
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.
A legal obligation arising from a contract, agreement or other form of undertaking by UNDP or based on a liability recognized by UNDP, either against the resources of the current year in respect to UNDP programme activities or against the current budget period in respect to the institutional budget
Cash or in-kind resources (the latter being in the form of goods, services, or real property) provided to UNDP. Contributions are used to cover UNDP programme activities as well as programme support, management and administration, and support to operational activities of the United Nations, including costs associated with the administration of contributions received for special purposes; costsharing - a co-financing modality under which contributions from Other resources can be received as a supplement to Regular resources for specific UNDP programme activities, under the relevant cooperation framework.
Refers to the financial contribution to a government budget, managed in a national account by a government entity for a specific set of sector or programme results.
Categories of costs of a cross-cutting nature that (a) involve material capital
investments, or (b) do not represent a cost related to the management activities of the organization.
The Statistical Annex reflects the financial situation of UNDP both at the aggregate and detailed levels, presented in the form of statistical tables. It contains the following information:a. 10 year-trend of UNDP Programme expenditureb. Overall Revenue, Expenses and Accumulated Surpluses, by resource categoriesc. Total Expenses by cost classification, region and expense categoryd. Programme expenses by executing entity/implementing partners, responsible party; by country, region or territory; by expense category; by trust fund, territory and country
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.
In collaboration with BERA, the Structured Funding Dialogue is prepared in response to Executive Board decision 2018/16, which requested that UNDP review the format and content of the annual report on contributions and revenue projections for future years to improve the quality of the Structured Funding Dialogue, including by providing an overview of the funding in relation to funding requirement for the implementation of the current UNDP Strategic Plan and the resource estimates for the next Strategic Plan. BMS/OFM inputs focus on the financial situation which is detailed in annex I and the section relating to Working with United Nations system assets where feedback is sought from relevant areas such as UNV, UNCDF.