UNDP staff and other persons engaged by UNDP under other contractual arrangements to perform services for UNDP programme activities or for programme support.
UNDP may issue contracts equivalent to those for individual consultants to professionals who are financially supported by a third-party for up to two years. If the financial support is provided by a private sector company, UNDP’s rules for due diligence apply.
Implementing a programme or a project requires ensuring all outputs in planning documents are delivered and contribute to achieving outcomes in the UNDP Strategic Plan and relevant country or regional programme document.
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.
If the problems have not been resolved in a reasonable time, the project must be cancelled. Unspent funds defined as a target resource assignment from the core that result from a cancelled project may be reprogrammed, considering the outstanding obligations of the cancelled project. Third-party contributions may be reprogrammed subject to approval by the donor (unspent funds must be returned to vertical funds such as the GEF or GCF). The implementing partner proceeds with the steps required for financial completion as described in project closure. If cancellation means significant changes in the approved country programme document, an amendment may be needed.
Suspension. A project is cancelled after a period of suspension. During this period, the parties consult and try to resolve the problems by corrective measures. If the problems are resolved, the project activities may be resumed. The programme manager/Resident Representative confirms to the parties the date for resuming the activities. In an emergency situation, it is often clear that corrective measures cannot be taken. If so, UNDP proceeds directly with cancellation.
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.
Based on the approved workplan, UNDP provides the required financial resources to the implementing partner to carry out project activities. Under the Harmonized Approach to Cash Transfers, four cash transfer modalities are available, based on operational agreements described in the project document: a. Direct cash transfers to implementing partners and responsible parties; b. Direct payments to vendors and other third parties for obligations incurred by implementing partners and responsible parties; c. Reimbursement to implementing partners and responsible parties; d. Direct agency implementation through which a UN agency makes obligations and incurs expenditure in support of activities.