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.
Global Services refer to services provided at the global level including Headquarters and Global Shared Service Centres. Costing is determined based on existing guiding costing methodology, in principle and should include additional direct costs in providing the services.
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. Effective collection of cost recovery income is a major component of overall compliance with UNDP’s cost recovery policy. Furthermore, it ensures that the right capacities to manage the non-core resources are sustainably funded. The process starts with the proper negotiation of each donor agreement to reflect the correct cost recovery rate (see POPP Cost Recovery from Other Resources - General Management Support (GMS) and continues with the appropriate project set up and the GMS fee to enable UNDP to collect the cost recovery income accurately, transparently, in a timely manner, and in full adherence to the terms stipulated in the donor agreement.
UNDP staff and other persons engaged by UNDP under other contractual arrangements to perform services for UNDP programme activities or for programme support.
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.
The document approved by the Executive Board that describes the framework for UNDP programme activities, and indicates the proposed UNDP resources to achieve results during a specified period. Programme documents are prepared at the country level in cooperation with the Government of that country, as well as at regional and global levels.
UNDP Financial Regulations and Rules document defines 'property, plant and equipment' as tangible assets held for use in the activities of UNDP or for administrative purposes and expected to be used during more than one financial period. The Property, Plant and Equipment (PP&E) policy document provides further details of the term 'property, plant and equipment' as a tangible or physically verifiable item that meets ALL the following five criteria: a) Provides future economic or service benefits to UNDP – i.e. the PP&E item is held for use in the implementation of UNDP Programmes or for administrative purposes; b) Is expected to be used during more than one reporting period, which, is 12 months; c) Has a value of US$5,000 (US$5,000 for UNCDF too) or more (New Capitalization Threshold effective as of 01.01.2020); d) Is used and controlled by UNDP; and e) Has a cost that can be reliably determined.