| United Nations Development Programme

1	Step Guarantee Origination: CO identifies opportunity to use guarantee, conducts initial diagnostic, drafts concept note and initiates country risk assessment, consulting with the GPN and Guarantees Project Team as required, and submits proposal for review.	Responsible Party CO in consultation with GPN & Guarantees Project Team	Template/Guideline	Explanatory Notes Guarantees Project Team is a dedicated project team established to support the initial phases of roll out of the guarantees policy.
2	Step Review guarantee proposal, including the diagnostic, evidence of positive impact and country risk assessment. Approve or request CO to revise and resubmit.	Responsible Party Finance Sector Hub &GPN	Template/Guideline	Explanatory Notes
3	Step Conducts financial and programmatic structuring of the guarantee, including appropriate exit strategy, pricing based on credit risk assessment of the lending portfolio and cost recovery, consulting with the Guarantees Project Team and GPN as required. Guarantees Project Team reviews the guarantee structure, including proposed pricing and cost recovery, and requests CO to modify if necessary	Responsible Party	Template/Guideline	Explanatory Notes
4	Step Initiate identification, screening (including initial due diligence and credit risk assessment), selection and engaging of lender(s) and guarantee issuer in consultation with Guarantees Project Team and BMS/OFM Treasury.	Responsible Party CO in consultation with Guarantees Project Team & BMS/OFRM Treasury	Template/Guideline	Explanatory Notes
5	Step Conduct solicitation process for guarantee issuer. Provide advice, review and clearance for lender(s) selection. Provide advice on due diligence and credit risk assessments, as required. Initiate formal agreement process with guarantee issuer.	Responsible Party BMS/OFRM Treasury	Template/Guideline	Explanatory Notes
6	Step Conduct initial due diligence and credit risk assessment of lender(s) and guarantee issuer, consulting with Treasury as required. Assess if OK to proceed with guarantee. If not OK, reject guarantee proposal and notify CO.	Responsible Party Guarantees Project Team	Template/Guideline	Explanatory Notes Due diligence on borrowers is conducted by lender(s).
7	Step Modify financial and programmatic structuring, if necessary, in consultation with Guarantees Project Team and GPN, and submit guarantee documentation (agreements) for review.	Responsible Party	Template/Guideline	Explanatory Notes
8	Step Review guarantee arrangement, advise on legal and other issues/risks of the guarantee, and approve or reject the guarantee arrangement. For exceptional cases, Treasury escalates the guarantee to the Credit Risk Committee and CFO for review.	Responsible Party	Template/Guideline	Explanatory Notes Refer to paragraph 49 for examples of cases that must be escalated to the Credit Risk Committee for review and approval.
9	Step Credit Risk Committee and CFO review exceptional cases and approve/reject or escalate to Enterprise Risk Management (ERM) committee for final decision.	Responsible Party Credit Risk Committee & CFO, followed by ERM Committee	Template/Guideline	Explanatory Notes Credit Risk Committee will be advised and supported by the Guarantees Project Team
10	Step If guarantee agreement is cleared, record the guarantee and assign guarantee funds to the escrow account	Responsible Party Treasury, BMS/GSSU and BMS/OFRM Treasury	Template/Guideline	Explanatory Notes
11	Step Conduct ongoing programmatic and financial monitoring, reporting and oversight of guarantees.	Responsible Party CO, GPN, Finance Sector Hub, Guarantees Project Team, BMS/OFRM Treasury, Credit Risk Committee, ERM Committee	Template/Guideline	Explanatory Notes Includes providing donor reporting and refunds where required by financing agreements.

Step

Provide guidance to UNDP managers and personnel on key UNSMS/UNDP security responsibilities

Responsible Party

Programme and Project Managers UNDP, UNV, UNCDF,

Security Focal Point,

Resident Representative

Template/Guideline

UNDP Security Framework of Accountability (FoA) Explainer

Explanatory Notes

All to familiarize themselves with security responsibilities inherent to their respective roles.

1.a)	Step Shipping Arrangements: (These do not apply to staff that have opted for the Relocation Grant): a) if shipping from NY or from a place where there is no UNDP office, contact the TSS once the shipment has been authorized, to discuss the forwarding arrangements.	Responsible Party Staff Administrative Services (BES/JPOSC)	Template/Guideline	Explanatory Notes The SM must clearly indicate to the estimator and to the packers which items he/she intends to ship and whether the goods will be shipped by air or by surface;
1.b)	Step An estimate of the goods that the staff member intends to ship must be arranged with the forwarding agent/agents as early as possible and the list of the items included in the estimate must be signed by both the SM or his/her representative, and the forwarding company;	Responsible Party Staff member	Template/Guideline	Explanatory Notes An estimate of the goods that the staff member intends to ship must be arranged with the forwarding agent/agents as early as possible and the list of the items included in the estimate must be signed by both the SM or his/her representative, and the forwarding company;
1.c)	Step If shipping from a place where there is a UNDP office, contact the local HR/Operations Manager, once the shipment has been authorized, to make the shipping arrangements using an authorized forwarding agent.	Responsible Party Staff member	Template/Guideline	Explanatory Notes The SM or his/her representative must be present at the time of packing to ensure that the packing list accurately describes the goods and their condition. He/she should sign the packing list, noting any exceptions if necessary, and retain a copy of the list which will be helpful in preparing an insurance request, or filing an insurance claim.
1.d)	Step If the shipment is estimated to exceed the weight entitlement, the shipping company will advise the SM. If the SM agrees to the charges assessed by the shipping company they will need to arrange proper payment directly with the shipping company.	Responsible Party	Template/Guideline	Explanatory Notes
2.a)	Step For shipments arriving in the NY tri-state area, contact the Traffic Unit, UN Secretariat, Room FF-0285, tel. (212) 963-9389 (212) 963-9389 , email shipments@un.org Immediately upon arrival in NY to provide them with the following documents required for customs clearance: copies of a) G-4 visa; b) I-94; c) passport; d) ocean bill of lading or airway bill; e) shipment arrival notice; and f) approved travel request .	Responsible Party Staff member	Template/Guideline	Explanatory Notes The SM (including SMs who have opted for the Relocation Grant) should be at the destination when the shipment arrives to attend to customs clearance requirements and delivery to residence. The SM will be liable for any charges resulting from delays attributed to his/her failure to do so.
2.b)	Step For shipments arriving in the CO and other BUs outside of HQs, contact the local HR/Operations Manager to complete the customs clearance forms (this also applies to staff who have opted for the Relocation Grant) and to make arrangements for the clearance and delivery of the shipment.	Responsible Party Staff member	Template/Guideline	Explanatory Notes On taking delivery of the shipment, the SM (or the person authorized by the SM to receive the shipment) should take note of any external damage to the shipment, or any missing packages or crates.
3.a)	Step Contact the SM if contact information has been provided ; arrange for the estimate, packing and pick-up of the shipment in accordance with both the SM’s written instructions and the authorized entitlement (weight, , origin and destination, mode of shipment and the number of shipments.	Responsible Party	Template/Guideline	Explanatory Notes The CO and other BUs outside of HQs will arrange for at least three forwarding companies to view and estimate the weight of the goods and to provide their quotations; evaluate the quotations on the basis of cost and quality of service and award the job accordingly; endeavor to arrange shipments door-to-door and settle all costs with the forwarding agent; if necessary to arrange a shipment door-to-port, ensure that the destination services will be handled by the CO and other BUs outside of HQs at the destination, or by TSS/GO/BMS if there is no UNDP CO at destination.
3.b)	Step As soon as the shipment takes place, a) forward original shipping documents to the destination agent or the UNDP office handling the destination services ; b) provide the SM with a copy of all relevant shipping documents ; c) provide the UNDP office, or UNDP GO/TSS if there is no UNDP office at destination, with shipping details (departure/arrival dates, mode of shipment, shipping line,ocean bill of lading or airway bill number, weight of shipment, and number of pieces ; d) if shipment was arranged door-to-port, authorize the UNDP office at destination, or TSS/GO/BMS if there is no UNDP CO at destination, to arrange the destination services (clearance, storage - if authorized, and delivery to residence, providing such office with the relevant debit instructions (approved travel request number, PO number, chart of accounts-COA).	Responsible Party	Template/Guideline	Explanatory Notes
4.a)	Step Arrange for customs clearance as soon as possible in order to avoid demurrage charges.	Responsible Party	Template/Guideline	Explanatory Notes In case of delays, the reason/s for such delays should be documented and the party/ies responsible for such delays identified for the purpose of pinpointing responsibility and accountability.
4.b)	Step If the shipment was arranged : a) door-to-door, do not make any payment for destination services, unless specifically authorized by the office which arranged the shipment ; b) door-to-port, and the office which arranged the shipment has authorized the CO to arrange for destination services, settle the relevant invoice and charge the costs in accordance with the authorizing CO’s or with TSS/GO instructions, approved travel request, PO number and COA.	Responsible Party	Template/Guideline	Explanatory Notes
5.a)	Step Relocation Grant (RLG): Indicate his/her preference in writing to the appropriate Human Resource (HR) Service Center.	Responsible Party	Template/Guideline	Explanatory Notes The SM will be required to sign an attestation waiving the normal shipping entitlement for shipment and accepting the lump sum payment as complete for all costs related to his/her relocation.
5.b)	Step For moves administered by COs, pay RLG in the appropriate amounts upon notice from the HR Service Centre	Responsible Party	Template/Guideline	Explanatory Notes
5.c)	Step For moves administered by COs, pay RLG in the appropriate amounts upon notice from the HR Service Centre.	Responsible Party Resident Representative	Template/Guideline	Explanatory Notes
6.a)	Step Insurance arrangements: Submit a fully completed Itemized Valued Inventory form PT.78 (with a copy of the travel authorization indicating the insurance entitlement) to TSS/GO /BMS if making more than one shipment, an itemized valued inventory for each shipment must be prepared separately.	Responsible Party Staff Member (who has not opted for the RLG)	Template/Guideline	Explanatory Notes If the total value of the inventory exceeds the insurance entitlement and the staff member has not indicated his/her agreement to pay for the over-entitlement, coverage will be requested only up to the maximum insurance entitlement. The itemized valued inventory should list all articles in the shipment, including containers such as suitcases, and the replacement value in U.S. dollars of each article in the inventory. All articles of special value, such as antiques, jewelry, furs and coin and stamp collections, should be listed separately. Information on the premium chargeable under the UN insurance policy is available upon request from the office that is responsible for arranging the insurance of the shipment
6.b)	Step If the SM indicated on the PT.78 his/her agreement to pay for excess insurance coverage, inform him/her of the amount to be recovered from salary; if the SM is separating from service, collect the excess premium before submitting the PT.78 to UNTTS.	Responsible Party	Template/Guideline	Explanatory Notes
6.c)	Step Extension of insurance to cover personal effects/HHG placed in storage after shipment: Request an extension of coverage (from the arrival at the port to the date the goods are delivered to residence) from the company which insured the shipment so that the goods would be protected in the event of an insurance claim; request extension of insurance from the UNTTS (if insured through the UN) ; otherwise, request directly from the insurance company.	Responsible Party Staff member	Template/Guideline	Explanatory Notes SM is advised to arrange extension of insurance with the same company that was used for the in-transit insurance to ensure continuity . SM should provide name and location of the commercial warehouse, the date the goods were placed in storage. Storage insurance ceases automatically upon expiration of the period for which the SM has paid the premium for storage insurance.
7. a)	Step Insurance Claim (This does not apply to staff who have opted for the Relocation Grant): Write a memorandum or letter addressed to the Chief of Transportation Operations Unit, UNTSS, Room FF-0279 Mr. Guido den Braven, indicating origin/destination, mode, delivery date of shipment and listing the items damaged/missing with dollar amounts of claim.	Responsible Party Staff member	Template/Guideline	Explanatory Notes A completed PT-78 (Itemized Valued Inventory/Request for Insurance Coverage) should have been submitted to UNTTS prior to on forwarding of shipment. Make arrangements to have the shipment unpacked and examined immediately upon delivery; Make notations on the delivery receipt describing the nature and extent of the loss/damage in a quantifiable manner; do whatever is necessary to prevent further loss or damage; do not dispose of damaged property or packing material until a survey has been made; do not accept offers of settlement from carriers without the underwriter's approval; immediately contact the UN Transportation Operations Unit, Shipment Team at menonj@un.org, (tel.212-963-6287); nwe@un.org, (tel.212-963-6202); ganze@un.org, (tel.212-963-9389); abalos@un.org,(tel.212-963-9388) for further instructions; Keep a copy of all documents forwarded to UNTSS.

Step

Provision or Impairment of Financial Assets and Accounting for Fraud and Financial Loss

Responsible Party

Template/Guideline

Standard Operating Procedure: Provision or Impairment of Financial Assets and Accounting for Fraud and Financial Loss

Explanatory Notes

The Standard Operating Procedure document provides the procedures to be applied for the recognition of an allowance for doubtful accounts, as well as the treatment of losses due to fraud and financial loss. The procedure contains two sections:

The first section provides the process and procedure for determining an allowance/impairment for financial assets in the UNDP accounts.
The second section depicts the accounting procedures related to losses due to fraud and financial loss.

Step

Write-Off Requests, Excluding Property, Plant and Equipment and Intangible Assets

Responsible Party

Template/Guideline

Standard Operating Procedure for Write-Off Requests, Excluding Property, Plant and Equipment and Intangible Assets

Explanatory Notes

The Standard Operating Procedure document provides Country Offices, Regional Bureaus, Central Units and HQ units ("Offices") with the relevant procedures, including required due diligence for submitting a request for write-off. The procedure includes the following:

Summary of the Regulatory Framework;
Procedures to be followed in submitting a request for write-off; and
Supporting document requirements.

This procedure is applicable to all items except for Property, Plant & Equipment (PP&E) and Intangible Assets.

Step

Manage user roles in Quantum/UNall

Responsible Party

Business Unit/ITM

Template/Guideline

Explanatory Notes

Step

Quantum/UNall User Guide

Responsible Party

Business Unit

Template/Guideline

Quantum UNall Step by Step User Guide

Explanatory Notes

1.0	Step Identify and estimate costs in all anticipated programmatic and operational support from UNDP country offices and HQ cost. Include all support services and DE in development project proposals.	Responsible Party Country Office Project Manager(s)	Template/Guideline Project Document Template Guidelines for Project Budgeting and Costing Funding from the European Union Project Costing and UNDP Support Services GEF Financed Projects Guidance Note on Planning and Costing Global Fund (GF) Projects	Explanatory Notes All project inputs, including those provided by UNDP staff, should be fully budgeted and included in the multi-year work plan. The requirements for developing a project budget are outlined in Prepare Fully Costed Budgets for Projects. Refer to the detailed procedures for Costing and Budgeting of projects funded by the following partners: European Union (EU) GEF funded Global Fund (GF)
2.0	Step Assess and budget annually, support services required from UNDP HQ and country offices in each development project.	Responsible Party Country Office Project Manager(s)	Template/Guideline Guidelines on UNDP Country Office Workload Survey Guidelines on UNDP Country Office Workload Survey - French Guidelines on UNDP Country Office Workload Survey - Spanish UPL or LPL Annual Position Proforma Workload Study Template	Explanatory Notes Apply workload study results to estimate and validate the cost of support and DE services from UNDP CO and HQ to projects.
3.0	Step Determine appropriate methodology to finance all support and DE services from development projects.	Responsible Party	Template/Guideline Guidance note for Atlas position type - Guidance for Quantum will be available soon- User guide on DES (DPC) account codes User Guide for DES (DPC) Entries in Quantum DPC webinars corporate communications and FAQs Annex 1: Managing a Delivery Enabling Services Project for Pre-Positioning Capabilities Until Information on Projects to be Charged Becomes Available	Explanatory Notes Delivery Enabling Service Cost, formerly known as “Direct project costs" (services) can be charged via multi-COA positions (payroll) -preferred method, UPL/LPL billing, zero-dollar Invoices (in Quantum Payables module) and quarterly reversals from a delivery enabling services project (refer to pre-positioning capacity needs as per Annex 1 of this policy).
3.1	Step Pre-financing: When the development project COA is not available, the units can establish a delivery enabling service project (pre-financing) until information projects to be charged becomes available.	Responsible Party	Template/Guideline UN DPC Prefinancing Exception Report	Explanatory Notes The UN DPC Prefinancing Report is available for monitoring the budget utilization of prefinancing in Quantum. UN DPC Prefinancing Exception Report. HQ and COs pre-financing project can be set up with Quantum fund 11309. Provide a pre-financing either from XB ASL or a fund transfer from country co-financing cost-sharing fund (11888). Enter the annual budget in Quantum for a pre-financing. On a monthly or quarterly basis, review actual costs incurred in a pre-financing project and distribute the costs to development projects viaa zero-dollar Invoice in Quantum Payables module.
3.2	Step Pre-financing: At year-end, attribute all expenses from a pre-financing project to development projects to ensure a NIL expense in a pre-financing project. If expenses cannot be transferred to development projects due to change in workload, reverse such expenses to the office institutional budget.	Responsible Party	Template/Guideline	Explanatory Notes Year-end guidelines may require a certification on DPC account and balances in pre-financing fund (11309) by each office. Review DPC exceptions reports and clear incorrect use of DPC accounts. Any expenses remaining in pre-financing project at year-end should be reviewed and documented by the office management.
4.0	Step Provide services to projects.	Responsible Party HQ and Country Offices	Template/Guideline	Explanatory Notes
5.0	Step Review regularly actual delivery of support services vis-à-vis actual costs incurred: Revise project budgets if necessary.	Responsible Party Country Office Project Manager(s)	Template/Guideline DPC implementation report is available on a quarterly basis. DPC Implementation Report	Explanatory Notes Revise position COA distribution and speed charts to reflect services required for projects; distribute expenses via a zero dollar Invoice in Quantum Payables module based on workload and UPL/LPL.

1.0

Step

Assessment of performance during probation

Within three weeks after entry on duty: Discuss job description and confirm duties

Responsible Party

Staff member

Template/Guideline

Probationary Performance Appraisal Report

Explanatory Notes

The first level supervisor discusses the job description with the staff member and provides them with a plan of work embracing the duties to be performed or objectives and tasks to be completed within six months after entry on duty;

Staff and supervisors will have to use the Word version of the Probationary Performance Appraisal Report while the PMD site is being updated.

1.1

Step

No later than six months after entry on duty: Complete staff member's Probationary Performance Appraisal Report

Responsible Party

Staff member

Template/Guideline

Probationary Performance Appraisal Report

Explanatory Notes

The first level supervisor completes a Probationary Performance Appraisal Report, and discusses it with the staff member.

1.2

Step

No later than ten months after entry on duty: Second review for staff member's Probationary Performance Appraisal Report

Responsible Party

second level supervisor,

Staff member

Template/Guideline

Probationary Performance Appraisal Report

Explanatory Notes

The first level supervisor completes the Probationary Performance Appraisal Report for the second review period and includes the second level supervisor’s decision to:

a) confirm the appointment;

b) extend the probationary period; or

c) not confirm the appointment.

2.0

Step

Confirmation of appointment

Responsible Party

second level supervisor,

Staff member

Template/Guideline

Explanatory Notes

If the second level supervisor recommends confirmation of appointment, the report, including any attachments, is included in the staff member's personnel file. A copy is sent to the staff member.

3.0

Step

Extension of Probationary Period

Responsible Party

second level supervisor,

OHR

Template/Guideline

Probationary Performance Appraisal Report

Explanatory Notes

If the second level supervisor decides that the extension of the probationary period is warranted, the Office of Human Resources is informed of the reasons for the extension. and is provided with a copy of the Probationary Performance Appraisal Report, together with any observations of the staff member. If the probationary period is extended:

a) The first within-grade salary increment is suspended for the staff member concerned and is granted retroactively to the staff member if the appointment is subsequently confirmed.

b) A further plan of work is established by the first level supervisor covering the period of extension. At the end of the extension, the Second level supervisor’s decides to: i) confirm the appointment; or

c) not confirm the appointment. c)Copies of the report, notice of extension, work plan and other relevant documents are included in the staff member's personnel file.

4.0

Step

Termination of appointment

Responsible Party

second level supervisor,

BMS Director

Template/Guideline

Probationary Performance Appraisal Report

Explanatory Notes

If the second level supervisor considers that separation is in UNDP’s interest because the probationary period was not satisfactorily completed, the staff member must be notified in writing.

The staff member has five working days following receipt of the written notice in which to comment. A copy of the staff member's comments is sent to the Office of Human Resources, along with any supporting documentation.

After consideration of the staff member's reply or, failing such reply, at the close of the five-day period, the second level supervisor submits a recommendation to the Director, Human Resources, who forwards it to the Assistant Administrator and Director Bureau for Management Services (BMS) (for decision, with further comments as necessary.

The Director, Human Resources advises the second level supervisor concerned and the staff member of the decision taken. Copies of the report, the notification and other relevant documents are included in the staff member's personnel file.

1	Step Sign Contribution Agreements	Responsible Party Head of Office	Template/Guideline	Explanatory Notes
2	Step Entry into UNITY/ UNALL within 1 week of signature	Responsible Party UNDP office staff assigned by the head of office/unit	Template/Guideline	Explanatory Notes
3	Step Entry into the Contract Management Module and activate contract. Contract Information to be entered	Responsible Party Revenue Specialist (GSSC Finance Function)	Template/Guideline	Explanatory Notes
3.1	Step Overview – Includes all the general information relating to the agreement	Responsible Party Revenue Specialist (GSSC Finance Function)	Template/Guideline	Explanatory Notes
3.2	Step Accounting Distribution - This is the full chart of account information relating to the revenue and accounts receivable provided by the UNDP Office to GSSC	Responsible Party Revenue Specialist (GSSC Finance Function)	Template/Guideline	Explanatory Notes
3.3	Step Agreement date - This is the date that the agreement came into effect and is the key trigger that is set-up in the Contract Management Module for revenue recognition. These are dependent on type of agreements and interpretation of relevant IPSAS policy.	Responsible Party Revenue Specialist (GSSC Finance Function)	Template/Guideline	Explanatory Notes
3.4	Step Invoice event - The invoice event includes the event type that needs to be achieved to create the billing and generate Accounts Receivable entries in the General Ledger	Responsible Party Revenue Specialist (GSSC Finance Function)	Template/Guideline	Explanatory Notes
3.5	Step Revenue Event - The revenue event will be created upon signing the relevant contribution agreement as revenue entries are generated upon signature of the contribution agreement.	Responsible Party Revenue Specialist (GSSC Finance Function)	Template/Guideline	Explanatory Notes
3.6	Step Amendments - Amendments can be made to original contracts that have already been entered in the Contract Management Module using the amend function	Responsible Party	Template/Guideline	Explanatory Notes
4	Step Review contract in Contract Management Module	Responsible Party GSSC Manager (GSSC Approving Manager)	Template/Guideline	Explanatory Notes
5	Step Record the receipt of contributions against the accounts receivable item, provided that the following documents are available: - Notification of receipt into UNDP bank account from the bank; or - Receipt of a cheque.	Responsible Party GSSC Treasury & GSSC Deposits (GSSC Finance Function)	Template/Guideline	Explanatory Notes
6	Step Application of funds	Responsible Party	Template/Guideline	Explanatory Notes
7	Step Approval of invoice adjustment (Note: In Quantum, approval of application of fund is not required)	Responsible Party GSSC Manager (GSSC Approving Manager)	Template/Guideline	Explanatory Notes
8	Step Monitor Unapplied receipts	Responsible Party	Template/Guideline	Explanatory Notes
9	Step Review and follow-up of accounts receivable	Responsible Party First authority (Project Manager)	Template/Guideline	Explanatory Notes
10	Step Sign off as evidence of review of accounts receivable	Responsible Party Approving Manager or Program Manager	Template/Guideline	Explanatory Notes
11	Step Recommend write-off or doubtful debts provision with the appropriate justification	Responsible Party Head of Office	Template/Guideline	Explanatory Notes
12	Step Approve provision for write-off (This role is not included in the ICF but included in this table as it is considered a necessary step.)	Responsible Party Chief of FPMR/OFRM	Template/Guideline	Explanatory Notes
13	Step Approve write-off	Responsible Party	Template/Guideline	Explanatory Notes

1	Step Sign Contribution Agreements	Responsible Party Head of Office	Template/Guideline	Explanatory Notes
2	Step Entry into UNITY/ UNALL within 1 week of signature	Responsible Party UNDP office staff assigned by the head of office/unit	Template/Guideline	Explanatory Notes
3	Step Entry into the Contract Management Module and activate contract. Contract Information to be entered	Responsible Party Revenue Specialist (GSSC Finance Function)	Template/Guideline	Explanatory Notes
3.1	Step Overview – Includes all the general information relating to the agreement	Responsible Party Revenue Specialist (GSSC Finance Function)	Template/Guideline	Explanatory Notes
3.2	Step Accounting Distribution - This is the full chart of account information relating to the revenue and accounts receivable provided by the UNDP Office to GSSC.	Responsible Party Revenue Specialist (GSSC Finance Function)	Template/Guideline	Explanatory Notes
3.3	Step Agreement date - This is the date that the agreement came into effect and is the key trigger that is set-up in the Contract Management Module for revenue recognition. These are dependent on type of agreements and interpretation of relevant IPSAS policy.	Responsible Party Revenue Specialist (GSSC Finance Function)	Template/Guideline	Explanatory Notes
3.4	Step Invoice event - The invoice event includes the event type that needs to be achieved to create the billing and generate Accounts Receivable entries in the General Ledger.	Responsible Party Revenue Specialist (GSSC Finance Function)	Template/Guideline	Explanatory Notes
3.5	Step Revenue Event - The revenue event will be created upon signing the relevant contribution agreement as revenue entries are generated upon signature of the contribution agreement.	Responsible Party Revenue Specialist (GSSC Finance Function)	Template/Guideline	Explanatory Notes
3.6	Step Amendments - Amendments can be made to original contracts that have already been entered in the Contract Management Module using the amend function.	Responsible Party	Template/Guideline	Explanatory Notes
4	Step Review contract in Contract Management Module	Responsible Party GSSC Manager (GSSC Approving Manager)	Template/Guideline	Explanatory Notes
5	Step Record the receipt of contributions against the accounts receivable item, provided that the following documents are available: - Notification of receipt into UNDP bank account from the bank; or - Receipt of a cheque	Responsible Party GSSC Treasury & GSSC Deposits (GSSC Finance Function)	Template/Guideline	Explanatory Notes
6	Step Application of funds	Responsible Party Revenue Specialist (GSSC Finance Function)	Template/Guideline	Explanatory Notes
7	Step Approval of invoice adjustment (Note: In Quantum, approval of application of fund is not required)	Responsible Party GSSC Manager (GSSC Approving Manager)	Template/Guideline	Explanatory Notes
8	Step Monitor Unapplied receipts	Responsible Party GSSC Treasury & GSSC Deposits (GSSC Finance Function)	Template/Guideline	Explanatory Notes
9	Step Review and follow-up of accounts receivable	Responsible Party First authority (Project Manager)	Template/Guideline	Explanatory Notes
10	Step Sign off as evidence of review of accounts receivable	Responsible Party Approving Manager or Program Manager	Template/Guideline	Explanatory Notes
11	Step Recommend write-off or doubtful debts provision with the appropriate justification	Responsible Party Head of Office	Template/Guideline	Explanatory Notes
12	Step Approve provision for write-off (This role is not included in the ICF but included in this table as it is considered a necessary step.)	Responsible Party Chief of FPMR/OFRM	Template/Guideline	Explanatory Notes
13	Step Approve write-off	Responsible Party	Template/Guideline	Explanatory Notes

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Policy Areas

UNDP-supported Guarantees Procedures

Step

Responsible Party

Template/Guideline

Explanatory Notes

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Responsible Party

Template/Guideline

Explanatory Notes

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Responsible Party

Template/Guideline

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Responsible Party

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Responsible Party

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Responsible Party

Template/Guideline

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Responsible Party

Template/Guideline

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Framework of Accountability for Security

Step

Responsible Party

Template/Guideline

Explanatory Notes

Organized Shipments

Step

Responsible Party

Template/Guideline

Explanatory Notes

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Responsible Party

Template/Guideline

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Responsible Party

Template/Guideline

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