English
Locations
Policy Areas
- Programme and Project Management
- Crisis Response
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Financial Resources Management
- Inventory Management
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Cash Banking and Investment
- Banking Arrangement
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Cash Management
- UNFCU Share Account Management
- Management of Cash Planning/Forecasting of Cash Flows
- Management of Cash in Crisis or Emergency Situations
- Management of Zero-Balance Account System
- Bank Account Reconciliation
- Issuing Letters of Credit
- Management of Local Investments
- Safe Management
- Handling of Cash and Receipts Treasury
- Cash Arrangement
- Financial Closure of Development Projects and Trust Funds
- Financial Management and Implementation Modalities
- Financial Operations Management
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Pipeline and Revenue Management
- Regular Resources
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Other Resources
- Government Contributions from Net Contributing Countries (NCCs) and High Middle-Income Countries (High-MICs)
- Non-Core Contributions
- Revenue Management for Joint Programming
- Accounts Receivable
- Memorandum for Provision of Services (formerly Management Service Agreements)
- US Letter of Credit (LOC) Agreements
- Trust Fund Management
- Pipeline Management
- Country Co-Financing Cost Sharing Interest (Fund 11888), Non-Earmarked Programme Cost Sharing (Fund 30083), Country Co-Financing Project Residual balances (Fund 11890)
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Expense Management
- Purchase Orders (Obligations, Maintenance and Closure)
- Prepayments
- Accounts Payable
- Disbursing Funds (Making Payments)
- Regular Maintenance Accounts Payable
- Hospitality Expense
- Receipt of Goods, Services and Works
- Raising E-requisitions
- Quantum Financial Closure Instructions
- Supplier Management
- Write-Off Requests, Excluding Property, Plant and Equipment and Intangible Assets
- Resource Planning and Cost Recovery
- Working with External Auditors
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Human Resources Management
- Duties, Obligations and Privileges
- Classification of Posts
- Salaries and Related Allowances
-
Appointment and Promotion
- Types of Appointment
-
Recruitment and Selection
- Career Transitions
- Eligibility for International Benefits and Entitlements and Determination of Official UN Nationality
- Family Relationships
- Recruitment and Selection Framework Policy
- Selection and Reassignment Policy for International Rotational Posts
- Experience and Academic Qualifications
- Rules and Procedures for the UNDP Compliance Review Panel (CRP)
- Interim Roster Rules of Procedure
- Mobility
- Rank-in-Post
- Annual and Special Leave
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Social Security
- Compensation
-
Insurance Plans
- Medical insurance: UN NY Empire Blue Cross PPO Medical Insurance
- Malicious Acts Insurance Policy (MAIP)
- Medical Insurance: UN NY Aetna Medical Insurance
- Medical Insurance: UN NY HIP Health Plan
- Medical Insurance : UN Worldwide Medical Insurance Plan
- After-Service Health Insurance: ASHI MIP
- Dental Insurance: UN NY Cigna Dental Plan
- After-Service Health Insurance: ASHI UN
- Medical Insurance: Medical Insurance Plan (MIP)
- Group Life Insurance Plan (GLIP)
- Pension Fund
- UN Clinics
- Travel and Removal Expenses
- Separation from Services
- Disciplinary Measures and Appeals
- Non-Staff
- Workforce Management
-
Procurement
- Procurement Overview
- Procurement Strategy and Planning
- Requisition
- Sourcing of Suppliers
- Procurement Methods
- Innovation, CSO engagement
- Solicitation Process
- Evaluation of Offers and Pre-award Negotiations
- Procurement Review Committees
- Award and Management of Contract
- Construction Works
- Individual Contract
- Long Term Agreements (LTAs) and Cooperation with UN Entities
- Partnerships
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Administrative Services
- Asset Management - Property, Plant and Equipment
- Asset Management (Intangible Assets)
- Vehicle Management
- Lease Management (Premises and Equipment)
- Management of Local Presences
- Duty Travel
- Corporate Purchasing Card
- Accountability
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Information and Communications Technology
-
ICT Security
- Information Classification and Handling
- Information Security Policy
- Personal Data Protection and Privacy Policy
- Electronic Signatures Policy
- System Acquisition, Development and Maintenance Standards
- ICT Disaster Recovery Standards for UNDP Offices
- System Logon Banner Standards
- Bring Your Own Device and Acceptable Usage of ICT Resources
- ICT Oversight
- Enterprise Solutions
- Global Services
-
ICT Security
- Security
Programme and Project Management
Financial Resources Management
- Inventory Management
-
Cash Banking and Investment
- Banking Arrangement
-
Cash Management
- UNFCU Share Account Management
- Management of Cash Planning/Forecasting of Cash Flows
- Management of Cash in Crisis or Emergency Situations
- Management of Zero-Balance Account System
- Bank Account Reconciliation
- Issuing Letters of Credit
- Management of Local Investments
- Safe Management
- Handling of Cash and Receipts Treasury
- Cash Arrangement
- Financial Closure of Development Projects and Trust Funds
- Financial Management and Implementation Modalities
- Financial Operations Management
-
Pipeline and Revenue Management
- Regular Resources
-
Other Resources
- Government Contributions from Net Contributing Countries (NCCs) and High Middle-Income Countries (High-MICs)
- Non-Core Contributions
- Revenue Management for Joint Programming
- Accounts Receivable
- Memorandum for Provision of Services (formerly Management Service Agreements)
- US Letter of Credit (LOC) Agreements
- Trust Fund Management
- Pipeline Management
- Country Co-Financing Cost Sharing Interest (Fund 11888), Non-Earmarked Programme Cost Sharing (Fund 30083), Country Co-Financing Project Residual balances (Fund 11890)
-
Expense Management
- Purchase Orders (Obligations, Maintenance and Closure)
- Prepayments
- Accounts Payable
- Disbursing Funds (Making Payments)
- Regular Maintenance Accounts Payable
- Hospitality Expense
- Receipt of Goods, Services and Works
- Raising E-requisitions
- Quantum Financial Closure Instructions
- Supplier Management
- Write-Off Requests, Excluding Property, Plant and Equipment and Intangible Assets
- Resource Planning and Cost Recovery
- Working with External Auditors
Human Resources Management
- Duties, Obligations and Privileges
- Classification of Posts
- Salaries and Related Allowances
-
Appointment and Promotion
- Types of Appointment
-
Recruitment and Selection
- Career Transitions
- Eligibility for International Benefits and Entitlements and Determination of Official UN Nationality
- Family Relationships
- Recruitment and Selection Framework Policy
- Selection and Reassignment Policy for International Rotational Posts
- Experience and Academic Qualifications
- Rules and Procedures for the UNDP Compliance Review Panel (CRP)
- Interim Roster Rules of Procedure
- Mobility
- Rank-in-Post
- Annual and Special Leave
-
Social Security
- Compensation
-
Insurance Plans
- Medical insurance: UN NY Empire Blue Cross PPO Medical Insurance
- Malicious Acts Insurance Policy (MAIP)
- Medical Insurance: UN NY Aetna Medical Insurance
- Medical Insurance: UN NY HIP Health Plan
- Medical Insurance : UN Worldwide Medical Insurance Plan
- After-Service Health Insurance: ASHI MIP
- Dental Insurance: UN NY Cigna Dental Plan
- After-Service Health Insurance: ASHI UN
- Medical Insurance: Medical Insurance Plan (MIP)
- Group Life Insurance Plan (GLIP)
- Pension Fund
- UN Clinics
- Travel and Removal Expenses
- Separation from Services
- Disciplinary Measures and Appeals
- Non-Staff
- Workforce Management
Procurement
- Procurement Overview
- Procurement Strategy and Planning
- Requisition
- Sourcing of Suppliers
- Procurement Methods
- Innovation, CSO engagement
- Solicitation Process
- Evaluation of Offers and Pre-award Negotiations
- Procurement Review Committees
- Award and Management of Contract
- Construction Works
- Individual Contract
- Long Term Agreements (LTAs) and Cooperation with UN Entities
Administrative Services
- Asset Management - Property, Plant and Equipment
- Asset Management (Intangible Assets)
- Vehicle Management
- Lease Management (Premises and Equipment)
- Management of Local Presences
- Duty Travel
- Corporate Purchasing Card
Information and Communications Technology
-
ICT Security
- Information Classification and Handling
- Information Security Policy
- Personal Data Protection and Privacy Policy
- Electronic Signatures Policy
- System Acquisition, Development and Maintenance Standards
- ICT Disaster Recovery Standards for UNDP Offices
- System Logon Banner Standards
- Bring Your Own Device and Acceptable Usage of ICT Resources
- ICT Oversight
- Enterprise Solutions
- Global Services
A
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Amounts due for goods and services received but not yet disbursed;
Source: UNDP Financial Regulations and Rules
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.Source: Financial Accountability and Internal Controls
A financial authorization issued by the Administrator to an official or to a unit to incur commitments for specific purposes relating to the institutional budget and within specified limits, during a definite period;Source: UNDP Financial Regulations and Rules
A subdivision of the appropriations for which a specific amount is shown in the appropriate decision and within which the Administrator is authorized to make transfers without prior approval;Source: UNDP Financial Regulations and Rules
The total amount approved by the Executive Board for specified purposes for the current institutional budget against which commitments may be incurred for those purposes up to the amounts so approved. The appropriations are divided into “appropriations lines”, for each of which a specific amount is shown in the appropriate decision adopted for each budget period by the Executive Board and within which the Administrator is authorized to make transfers without prior approval.Source: UNDP Financial Regulations and Rules
Deals with the preservation and maintenance of non-current records on a temporary or permanent/indefinite basis in accordance with an established retention schedule. The public record of UNDP should be electronic whenever possible, and should be stored in UNDP official systems.Source: Record Retention, Data Security and Contingency
Tangible and intangible possessions that have a value.
Source: UNDP Financial Regulations and Rules
B
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The available resources on a given date.
Source: UNDP Financial Regulations and Rules
C
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Assets intended for long-continued use or possession, e.g., land, buildings and nonexpendable equipment
Source: UNDP Financial Regulations and Rules
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.
Source: Certified Financial Reports
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.Source: Maintenance and Usage of Chart of Accounts
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.Source: Maintenance and Usage of Chart of Accounts
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.Source: Maintenance and Usage of Chart of Accounts
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.Source: UNDP Financial Regulations and Rules
A UNDP staff member who has been delegated the authority to commit UNDP resources and has accepted accountability for it.Source: UNDP Financial Regulations and 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 budgetSource: UNDP Financial Regulations and Rules
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.Source: UNDP Financial Regulations and Rules
Property, plant, equipment, supplies or services donated to UNDP.Source: UNDP Financial Regulations and Rules
D
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The Detailed annual review of the financial situation (Annex 1) presents a comprehensive review and analysis of UNDP activities at the global and aggregate levels from a financial perspective. An overview of the overall aggregates is shown in the narrative document and assesses funding performance by nature - regular resources, other resources - and provides a summary of the current year financial position of UNDP with prior year comparatives.
Source: Executive Board Papers
Category of costs associated with “programmes” and “development effectiveness” activities which contribute to the effective delivery of development results, as follows: a) programmes: category of costs associated with specific programme components or projects that contribute to delivery of development results contained in country/regional/global programme documents or other programming arrangements; b) development effectiveness: category of costs associated with activities of a policy, advisory, technical and implementation nature that are needed for achievement of the objectives of programmes and projects in the focus areas of the organizations. These inputs are essential to the delivery of development results, and are not included in specific programme components or projects in country, regional or global programme documents.Source: UNDP Financial Regulations and Rules
A method of financing the budget of a partner country through a transfer of resources from an external financing agency to the national treasury of the partner government. The funds thus transferred are managed in accordance with the recipient’s budgetary procedures. This includes using the national regulatory framework for financial allocations, procurement and accounting systems.Source: UNDP Financial Regulations and Rules
The actual amount paid.
Source: UNDP Financial Regulations and Rules
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.Source: Record Retention, Data Security and Contingency
Depending on the archival value to the organization, organizational records fall into two categories: temporary and permanent files. UNDP's retention schedule complies with external Audit requirements. For Programme files the retention period is seven years following the completion of the project.Source: Record Retention, Data Security and Contingency
E
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The EC Donor Report is 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). If ‘trust fund' is selected, the report will be generated for all projects funded from the selected fund.
Source: EU Reporting
An anticipated or conditional liability against resources of one or more future years subject to availability of fundsSource: UNDP Financial Regulations and Rules
Since 2015, the EU Pillar-Assessed Grant or Delegation Agreement (PAGoDA) templates was introduced. There are some specific reporting requirements for contracts funded through DG ECHO (EU Humanitarian Assistance) linked to their obligatory on-line platform used for submission of reports.Source: EU Reporting
The Bureau for Management Services (BMS), Office of Financial Management (OFM), prepares three main papers for the Executive Board:
a. Statistical Annex to the Annual Report of the Administrator
b. Structured Funding Dialogue in collaboration with BERA
c. Detailed annual review of the financial situation and appendixes – integrated as Annex I to Structured Funding Dialogue.
Source: Executive Board Papers
A payment made where there is no legal liability but the moral obligation is such as to make payment justifiableSource: UNDP Financial Regulations and Rules
Includes disbursements and accruals for goods and services received, and the use or impairment of assets, dependent on the implementation arrangement and in accordance with administrative instructions issued by the Comptroller for a financial period.Source: UNDP Financial Regulations and Rules
F
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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.
Source: Record Retention, Data Security and Contingency
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. 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.Source: Financial Accountability and Internal Controls
The Financial and Administrative Framework Agreement (FAFA) governs our partnership with the European Commission (EC), for the implementation of the European Union (EU) budget. Each EU contribution comes with a contribution-specific agreement signed between UNDP and the EU representatives (in the Country or in Brussels). The agreement sets out the specific reporting requirements.Source: EU Reporting
A financial record is 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 depositSource: Record Retention, Data Security and Contingency
Refers to systems of accountability and control for financial records.Source: Record Retention, Data Security and Contingency
I
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The costs incurred by the organization in support of programmes or projects that cannot be directly attributed to such specific programmes or projects.
Source: UNDP Financial Regulations and Rules
Covers the estimates as approved by the Executive Board relating to the activities and associated costs in the cost categories of development effectiveness, United Nations Development Coordination, management and special purpose.Source: UNDP Financial Regulations and Rules
Provides for an effective current examination and review of financial, management and operational activities.Source: UNDP Financial Regulations and Rules
L
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The difference between current assets and current liabilities. In the specific context of UNDP, this shall normally be taken to mean the sum of working capital and reserves.
Source: UNDP Financial Regulations and Rules
M
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Categories of costs in which the primary function is the promotion of the identity, direction and well-being of an organization. These include executive direction, representation, external relations and partnerships, corporate communications, legal, oversight, audit, corporate evaluation, information technology, finance, administration, security and human resources. This includes both activities and associated costs of a recurring and non-recurring nature.
Source: UNDP Financial Regulations and Rules
The financial assistance provided to an intermediary which includes nongovernmental or grass roots organizations in an amount not exceeding$150,000 for each individual grant.Source: UNDP Financial Regulations and Rules
O
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A portion of a commitment that has not yet been disbursed accrued or discharged.
Source: UNDP Financial Regulations and Rules
P
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UNDP staff and other persons engaged by UNDP under other contractual arrangements to perform services for UNDP programme activities or for programme support.
Source: UNDP Financial Regulations and Rules
Written intention by a donor to contribute a specified amount at a future date.Source: UNDP Financial Regulations and Rules
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.Source: UNDP Financial Regulations and Rules
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.
Source: UNDP Financial Regulations and Rules, Property, Plant and Equipment
R
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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.
Source: Record Retention, Data Security and Contingency
Relates to the creation, use and maintenance of current records in a systematic manner.Source: Record Retention, Data Security and Contingency
The resources of UNDP that are comingled and untied. These will include voluntary contributions, contributions from other governmental, intergovernmental or nongovernmental sources and related interest earnings and miscellaneous revenue.Source: UNDP Financial Regulations and Rules
All contributions received and all revenue earned by UNDPSource: UNDP Financial Regulations and Rules
The inflow of contributions, fees and other considerations received by or due to UNDP
Source: UNDP Financial Regulations and Rules
S
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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.
Source: UNDP Financial Regulations and Rules
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.Source: UNDP Financial Regulations and Rules
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 expenditure
b. Overall Revenue, Expenses and Accumulated Surpluses, by resource categories
c. Total Expenses by cost classification, region and expense category
d. Programme expenses by executing entity/implementing partners, responsible party; by country, region or territory; by expense category; by trust fund, territory and country
Source: Executive Board Papers
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.Source: Record Retention, Data Security and Contingency
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.
Source: Executive Board Papers
T
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The order of magnitude of the Regular Resources expected to be available from UNDP during a specified period for the financing of UNDP programme activities at the country level.
Source: UNDP Financial Regulations and Rules
Recorded at a chart field level in all Quantum financial systems, and ultimately as the data pass from one system to another, it is summarized by chart field in the General Ledger.Source: Maintenance and Usage of Chart of Accounts
U
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UNDP Financial Regulations and Rules (FRR) govern the financial management of the United Nations Development Programme (UNDP) and shall, unless otherwise provided by the General Assembly or the Executive Board or as otherwise specified in these Regulations and the annexes thereto, apply to all resources administered by UNDP and to all the Funds and Programmes administered by the Administrator.
Source: UNDP Financial Regulations and Rules
Resources credited to the UNDP Regular Resources Account or Other Resources Account and therefore excludes resources credited to the UNDP Funds Account.Source: UNDP Financial Regulations and Rules
V
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A UNDP staff member who has been delegated the authority to verify payments against UNDP resources and has accepted accountability for it.
Source: UNDP Financial Regulations and Rules
Contributions to UNDP Regular Resources from Governments of States Members of the United Nations, of the specialized agencies or of the International Atomic Energy Agency;Source: UNDP Financial Regulations and Rules
W
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The residual of cash flows into and out of UNDP used to provide advances
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