| United Nations Development Programme

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

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

Responsible Party

Resident Representative,

UNDP, UNV and UNCDF personnel

Template/Guideline

Framework of Accountability for Security

Explanatory Notes

All to familiarize themselves aware of security policy and the security responsibilities inherent in their roles.

Step

Provide guidance on the applicability of individuals employed/hosted by UNDP

Responsible Party

Resident Representative

Template/Guideline

UNDP Security Applicability Guideline

Explanatory Notes

Due to the broad nature of the UNSMS applicability policy, the UNDP Security Applicability Guideline is developed and expands on the applicability of certain individuals within UNDP’s context including clarity on if the same individuals fall under UNDP’s security accountability and responsibility.

(a) Alternate Work Modalities; and (b) Personnel and family restrictions (relocation and evacuation) are covered by the United Nations Security Management System (UNSMS) Security Policy Manual – Chapter IV Section D – Revised Policy on Risk Avoidance.

Step

Assignment of an Agency Country Security Focal Point (ACSFP)

Responsible Party

Resident Representative

Template/Guideline

ACSFP Terms of Reference

Letter of Assignment template

Explanatory Notes

In the absence of a dedicated UNDP security professional, the senior most UNDP representative at the country level, in consultation with the UNDP Security Office, will assign an ACSFP to assist the RR in managing the day to day security related matters of UNDP.

Step

Provide guidance on security mainstreaming

Responsible Party

Resident Representative

Template/Guideline

Guidelines for the mainstreaming of security into programme and project management

Explanatory Notes

Ensures security considerations form an integral dimension of the design, implementation, monitoring and evaluation of all projects and programmes. It necessitates early consultations with the UNDP Security Office to ensure security inputs are prioritized at the inception stage, that costs for security are included in appropriate budget lines in proposals and operating budgets.

Step

Request for Security Support Mission

Responsible Party

Resident Representative

Template/Guideline

Explanatory Notes

Missions are conducted by UNDP security personnel to assist Offices in the implementation of Security Risk Management measures, to monitor and report on security compliance and provide technical security advice to enable and ensure the mainstreaming of security in all programmes and activities.

Step

Request for Surge Support

Responsible Party

Resident Representative

Template/Guideline

Explanatory Notes

While the Security Office remains UNDP’s first line of security surge support and backstopping, capacity to respond over the medium term can be stretched. The Security Office maintains or has access to a structured roster as follows: Internal UNDP Security Advisory Resources, External Security Advisory Resources within the UN and a roster of Pre-Identified Security Advisory Resources including the ExpRes Consultancy Roster.

Step

Provide support to UNDP Country Offices for Surge response

Responsible Party

Resident Representative

Template/Guideline

Explanatory Notes

UNDP Security Office may provide temporary central funding for a maximum period of 3 months in principle to address security surge requirements. Beyond 3 months, COs will need to commit to mainstreaming the cost of the security advisory/support requirements.

Step

Provide database on all approved Residential Security Measures in duty stations

Responsible Party

Template/Guideline

RSM Database

Explanatory Notes

RSMs are intended to protect personnel from physical harm or injury at their residence as a result of increased criminal activity and are only applicable to all internationally recruited, or internationally deployed, personnel covered under the UNSMS including eligible family members residing at the duty station of internationally recruited personnel serving elsewhere. Regarding cost-based elements, Offices will notify personnel of the financial and implementation modalities under which such RSM elements may be obtained and will hold personnel accountable for any default, fraud, and deceit with regards to the RSMs.

Step

Request psychosocial support

Responsible Party

Resident Representative

Template/Guideline

Explanatory Notes

Personnel requiring support during assignments should directly contact UNDP counsellors via oshw.focalpoint@undp.org or the local CISMS UNDSS Counsellor.

Step

Request security clearance for movement or travel in complex high-threat environments

Responsible Party

Resident Representative

Template/Guideline

Acceptable risk oversight and approval mechanism (AROAM)

Explanatory Notes

In line with the SRM’s Acceptable Risk Model and the Guidelines on Acceptable Risk Oversight and Approval Mechanism (AROAM), a separate procedure is required to clear movement and travel in Very High Risk contexts for personnel delivering PC1 activities.

Approval by the UNDP Administrator will be required to confirm that personnel operating in an area with very high security risk are engaged in PC1 activities.

Step

Reporting Security Incidents

Responsible Party

Template/Guideline

Explanatory Notes

UNDP personnel are required to report security related information and/or security incidents to UNDSS and through the UNDP Security Office¹ to the corresponding UNDP manager.

[1] In the absence of a UNDP Security Office personnel, reports should be made to the Agency Country Security Focal Point.

Step

Request for Support in recruiting CO security personnel

Responsible Party

Resident Representative

Template/Guideline

Guideline for the Recruitment of UNDP Security Personnel

Explanatory Notes

Offices should follow procedures stipulated, to ensure due diligence in the selection process. Hiring managers should consult with the UNDP Security Director to ensure inputs of the Security Office are incorporated at each stage of the planning and selection process.

Step

Achieve full security compliance to Security Risk Management requirements

Responsible Party

Resident Representative

Template/Guideline

SCS tool

Explanatory Notes

The exercise is annual, mandatory and applies to the main offices, sub-offices, Regional Service Centres, HQ locations/Coordination Offices and GSSU. It is also highly recommended for project offices and includes offices of UNV and UNCDF. The self-assessment process will be completed in the last quarter of the year being assessed.

Step

Applying for UNMSM resources

Responsible Party

Resident Representative

Template/Guideline

Explanatory Notes

Guidelines outline budgetary, financial, and procurement procedures for the resources available centrally within UNDP to cover UN Mandated Security Measures (UNMSM). These requirements are undertaken in response to United Nations Security Management System (UNSMS) policy directives and recommendations made within the Security Risk management (SRM) process to ensure security compliance in duty stations.

Step

Support in the use of Commercial Air Travel

Responsible Party

Resident Representative

Template/Guideline

Commercial Air Travel Safety Guidelines

Explanatory Notes

All UNDP Personnel are expected to comply with the safety requirements and briefings provided by crew members with regard to safety while on board an aircraft. UNDP personnel will share concerns or observations regarding the safety of a commercial air carrier to local UNDSS advisor and the UNDP Air Travel Focal points reachable at security@undp.org.

1	Step Establishment of an Annual Rotation Catalogue of vacancies	Responsible Party OHR/BMS	Template/Guideline Mobility Policy	Explanatory Notes Based on the established tour of duty for rotational positions (as guided by the ICSC hardship classification of duty station and relevant UNDP policies), OHR/BMS in consultation with the Regional Bureaux, will establish an Annual Rotation Catalogue of positions. OHR/BMS facilitates update of post profiles of confirmed vacancies by the respective Regional Bureaux. Director OHR/BMS informs staff members who are due to rotate during the year and whose positions will thus be advertised as part of the Annual Rotation Exercise. Bureau Director request OHR/BMS to review position classifications if needed.
2	Step Vacancy Announcement and Application Process	Responsible Party OHR/BMS Staff	Template/Guideline Mobility Policy	Explanatory Notes Vacancies in the Catalogue will be advertised for 3 weeks among the members of the Candidate Pools. Interested and eligible candidates will be invited to express their interest in up to 25% of vacancies in the Catalogue (maximum 6 positions). To be eligible to apply, candidates should be members of the relevant Candidate Pools (members of the RR pool can apply to DRR positions) In considering their applications, candidates must take into account the following: In line with the objective of building a strong senior management cadre of staff able to effectively serve in various UNDP offices, countries and development/humanitarian environments, candidates, over the course of their career, will be encouraged to apply for and serve in positions in: countries of different types (e.g. middle-income countries, countries in special development situation, etc.); duty stations with different hardship levels (A, B, C, D, E); countries in different regions. In their applications, candidates will be required to indicate the order of preference of the positions they are applying for. They will also have the option to indicate their willingness to be assigned to any available positions in the Catalogue. Staff members who are currently serving in the positions included in the Catalogue may apply for other rotational positions, or any other positions available in the Organization that they are suitable for. The selection processes for the latter will be undertaken outside of the ARE.
3	Step Review of Applications and development of shortlists	Responsible Party OHR/BMS Bureau management	Template/Guideline Mobility Policy	Explanatory Notes The shortlisting of the applicants and establishment of a list of shortlisted candidates for each position will be carved out by corporate shortlisting panels to be established for this purpose by OHR/BMS. Shortlisting will be conducted based on the criteria established for the selection exercise. To ensure corporate approach, corporate shortlisting panels will include a designated representative of the 'hiring Bureau', 1-2 designated representatives of other Bureaux and 1 representative from OHR/BMS. All Bureau representatives should be at D1 level and above for RR positions, and P5 level and above for DRR and other positions. OHR/BMS representative should be at the P5 level and above. Upon the closure of the application period, OHR/BMS will compile the lists of applicants for all positions and provide relevant documentation and information to the panel members.
4	Step Presentation of the shortlists	Responsible Party OHR/BMS	Template/Guideline Mobility Policy	Explanatory Notes Based on the results of the corporate shortlisting panels, OHR/BMS will prepare the Annual Rotation Exercise (ARE) documentation packages and submit them to the respective Corporate Selection Committees. The documentation package will include, among others: ranked shortlists with the comments of the shortlisting panels; lists of all candidates who applied for each of the positions; summary profiles of the candidates.
5	Step Selection recommendations	Responsible Party Corporate Selection Committees	Template/Guideline Mobility Policy	Explanatory Notes The Corporate Selection Committees will review the shortlists and recommend selections to be submitted to the Administrator (for the RR positions) and to the Associate Administrator (for the DRR positions) for approval.
6	Step Selection decision	Responsible Party The Administrator,	Template/Guideline Mobility Policy	Explanatory Notes The Administrator and Associate Administrator will review and decide on the recommendations. Some recommendations may require re-consideration, in which case the respective Corporate Selection Committee will be convened again.
7	Step Implementation of the reassignments	Responsible Party OHR/BMS	Template/Guideline Mobility Policy	Explanatory Notes Once the final decisions are taken by the Administrator or Associate Administrator, OHR/BMS will communicate with the selected candidates and inform them of the decisions.

1	Step Prior to taking steps to obtain permanent residency (or similar status) in another country than that of their officially recognized nationality the staff member must inform OHR or GSSC Once the staff member has obtained permanent residency, the staff member immediately sends a copy of the permanent residency documents to BES-GSSC/JPOSC for recording and review of its effect on benefits and entitlements.	Responsible Party Staff member	Template/Guideline	Explanatory Notes If the staff member’s duty station is in the country of permanent residency, the staff member will normally no longer be eligible for international benefits. The staff member’s place of home leave will be amended to reflect the country of permanent residency.
1.2	Step For US Permanent Residency: Upon notification from staff member that US Permanent residency has been obtained, BES-GSSC/JPOSC authorizes staff member to sign the "Waiver of Privileges Exemptions and Immunities” (I-508).	Responsible Party GSSC-Copenhagen /JPOSC	Template/Guideline	Explanatory Notes Link to form
1.3	Step Staff member signs I-508 and sends a copy to BES-GSSC/JPOSC together with his/her social security number.	Responsible Party Staff member	Template/Guideline	Explanatory Notes
2.0	Step BES-GSSc/JPOSC records the staff member as US tax payer in Atlas. The staff member will be entitled to tax reimbursements as of the date of the signature of the waiver.	Responsible Party GSSC-Copenhagen /JPOSC	Template/Guideline	Explanatory Notes

1.0	Step Integrated Programme Assessment Committee reviews the programme's draft theory of change.	Responsible Party Regional Bureau Director	Template/Guideline RBM guidance on the Theory of Change	Explanatory Notes This should take place when the draft theory of change is robust enough for a meaningful review and before the programme priorities are finalized in order for the priorities to be informed by the knowledge and lessons tabled during the IPAC. Consider using the RBM Guidance to assist with the design and use of the Theory of Change.
2.0	Step Programme Appraisal Committee of CPD/RPD quality.	Responsible Party Regional Bureau Director	Template/Guideline Programme Quality Assurance (QA) Assessment Template Regional Programme Quality Assurance (QA) Assessment Template	Explanatory Notes The programme appraisal committee ensures the programme meets UNDP's quality standards for programme and reviews the office's capacity to implement the proposed programme.
3.0	Step Submit the programme (CPD or RPD) to the Executive Board for approval.	Responsible Party	Template/Guideline New Country Programme Clearance Form RMT Country Programme Performance Summary	Explanatory Notes Programme documents are submitted through the Executive Board Secretariat for onward submission to the Executive Board for approval. All required documentation, including evidence that the CPD meets UNDP quality standards, must be submitted with the documents that will be posted to the Executive Board. Documents to be submitted for clearance (RBx -> BPPS/Quality and Impact Hub -> EB Secretariat) Signed Clearance Sheet Final draft CPD and RRF (one document, max 6000 words including footnotes) Evaluation Plan (as separate file) Signed RMT table UN Cooperation Framework for posting on EB website Government endorsement(s). In the case of Multi-Country Programmes, the endorsement of all relevant governments is required. Written endorsement of alignment by Resident Coordinator ICPE or Country Programme Performance Summary
4.0	Step Endorsement of the programme by the executing partner (typically the programme country government).	Responsible Party	Template/Guideline Country Programme Action Plan Template Cooperation Framework Legal Annex Cooperation Framework 2019 Guidance	Explanatory Notes UNDP's CPD is considered part of the United Nations Sustainable Development Cooperation Framework. It represents UNDP's contribution to the Cooperation Framework. The CPD must be co-designed with national partners; the final draft must be endorsed by the executing partner of the programme (typically the national government). Once the Cooperation Framework is agreed, it is signed by the government and all UN entities.This establishes the government's execution of the programme. The Resident Coordinator sends the signed Cooperation Framework to all partners and to the chair of the UNSDG. The completed Cooperation Frameworks are posted on the UNSDG website. If a Cooperation Framework cannot be prepared, a country programme action plan is prepared and signed.

Step

Submission and decision.

Responsible Party

Template/Guideline

Explanatory Notes

Please refer to the UNDP Legal Framework for addressing non-compliance with the UN standards of conduct

Step

Implementation of the decision.

Responsible Party

OHR Business Partner

Template/Guideline

Explanatory Notes

Implements termination decision under LO guidance.

1	Step Create record and maintain record	Responsible Party Finance staff	Template/Guideline Records Management Guidelines	Explanatory Notes Ascertain accuracy and correctness of the record and its supporting documentation Financial records should be created, managed and stored in accordance with paragraphs 4, 5 and 6 of the Record Retention policy Documents to be filed in a sequential order and in safe storage. When the office is closed, chequebooks, issued cheques and petty cash must be placed in the safe for safekeeping
2	Step Store records permanently for staff payments/ payroll	Responsible Party Finance staff	Template/Guideline	Explanatory Notes
3	Step Establish an area for archiving according to the following guidelines: a) The files/records storage area must be secure and locked at all time b) Files must be easily retrievable c) There must be a log and master list for everything archived and its anticipated disposal date	Responsible Party CO	Template/Guideline	Explanatory Notes
4	Step Ensure regular monitoring of the contracted storage space	Responsible Party Administrative Services Division (ASD) at Headquarters and country offices	Template/Guideline	Explanatory Notes
5	Step Store records for a minimum of seven years for all other financial documents except staff payments/ payroll	Responsible Party	Template/Guideline	Explanatory Notes
6	Step Decide whether to dispose of financial records older than 7 years (apart from documents related to staff payments/payroll)	Responsible Party Resident Representative	Template/Guideline	Explanatory Notes Disposal at the discretion of Res. Rep. after seven years in accordance with paragraphs 7 and 8 of the Record Retention policy on the POPP However, if further guidance is required, please contact the Office of Finance
7	Step Dispose of records	Responsible Party Senior GS Finance staff	Template/Guideline	Explanatory Notes Files will be disposed of by incineration and/or shredding

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

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	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.

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Policy Areas

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

Step

Responsible Party

Template/Guideline

Explanatory Notes

Security Policy Procedure

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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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Selection Procedures for Candidate Pool Positions

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Responsible Party

Template/Guideline

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Template/Guideline

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Responsible Party

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