English
Locations
|
1 |
StepReview preliminary Combined Delivery Report in the CDR Bridge Platform or in Atlas.
|
Responsible Party
|
Template/Guideline |
Explanatory NotesAtlas CDR Navigation: Main Menu > UN Reports > Project Management Reports > Portfolio Analysis > Combined Delivery Report
|
|
2 |
StepQuarterly/year-end closure of ATLAS general ledger and submodules automatically triggers creation of CDRs in the CDR Bridge Platform. |
Responsible PartyOFRM Chief of Accounts |
Template/Guideline |
Explanatory NotesQuarterly closure of the general ledger and submodules is communicated via email by OFM Accounts Unit. CDR Bridge platform |
|
3 |
StepGrants access to UNDP programme staff authorized to approve CDRs in the CDR Bridge platform |
Responsible PartyRR/DRR/Operations Manager |
Template/Guideline |
Explanatory NotesRR/DRRs/OMs have rights in the CDR Bridge platform to grant access to staff in their office.
|
|
4 |
StepRegister Implementing Partners certifying official to individual Atlas Awards in the CDR Bridge Platform |
Responsible Party
|
Template/Guideline |
Explanatory NotesProgramme staff enters the email of the Implementing Partners certifying official against individual Atlas Awards in the CDR Bridge Platform. CDR Bridge platform |
|
5 |
StepConfirm CDR Report by Atlas Award is complete and accurate in the CDR Bridge Platform. |
Responsible Party
|
Template/Guideline |
Explanatory NotesThe confirmation triggers an email to be sent to the implementing partner registered against the Atlas Award with a cover letter requesting the implementing partner to certify the CDR within 15 calendar days from the date the request is sent. |
|
6 |
StepCertify CDR report in the CDR Bridge Platform |
Responsible PartyImplementing Partner Certifying Official |
Template/Guideline |
Explanatory NotesThe CDR is certified (or rejected) by the implementing partner authorized official in the CDR Bridge platform. If CDR is rejected, the implementing partner enters comments in the CDR Bridge Platform explaining the rejection. |
|
7 |
StepCDR Bridge platform sends an automated follow-up request to the implementing partner if no response is received within 15 calendar days of the initial request. |
Responsible PartyCDR Bridge Platform |
Template/Guideline |
Explanatory NotesThe follow-up request states that the CDR shall be deemed to have been accepted if no response is received within 15 calendar days from the date the follow-up request.
|
|
8 |
StepReceipt of certified CDR |
Responsible Party
|
Template/Guideline |
Explanatory NotesIf the CDR is certified in the CDR Bridge Platform by the implementing partner, the CDR is flagged green.
If a manual copy of the certified CDR was mailed back by the partner, it needs to be scanned and uploaded into the CDR Bridge Platform. UNDP Programme staff should follow-up on rejected CDRs and take appropriate actions. |
|
9 |
StepThe Q4 certified CDR is required by auditors as the basis for auditing expenses of nationally implemented projects. |
Responsible PartyAuditor firms (service providers) |
Template/Guideline |
Explanatory NotesOAI requires audit firms (service providers) who carry out HACT financial audits or DIM audits to include in their audit reports a copy of the signed CDR for Q4. Therefore, at year-end, offices should ensure all Q4 CDRs are certified. |
|
1 |
StepSend signed FACE forms with copies of supporting documents as necessary to UNDP, including the ICE template. Maintain all original supporting documentation. |
Responsible PartyPartner |
Template/Guideline |
Explanatory NotesSince the partner is responsible for procurement copies of supporting documentation are only supplied when specifically requested by UNDP (when a greater degree of oversight is deemed necessary). |
|
2 |
StepEnsure signature on the FACE form matches with the record of partner authorized signatures. |
Responsible PartyUNDP Programme Officer |
Template/Guideline |
Explanatory NotesInternal control—first approval Note that as the procurement has been performed by the partner, the transaction for UNDP begins with Quantum Accounts Payable (AP) module Invoice regardless of amount. |
|
3 |
StepReview request and background documents where applicable for reasonableness and consistency with the project budget and annual work plan |
Responsible PartyUNDP Programme Officer |
Template/Guideline |
Explanatory Notes |
|
4 |
StepConfirm that request is within the available Quantum project budget and available resources. |
Responsible PartyUNDP Programme Officer |
Template/Guideline |
Explanatory NotesReport (PowerBI) and Quantum Project Budget Balance Report can be used to monitor the reported Partner expenditures and budgets. |
|
5 |
StepEnsure supplier name, address and banking details are supplied. |
Responsible PartyUNDP Programme Officer |
Template/Guideline |
Explanatory NotesPeriodically review the supplier master file to avoid duplication of suppliers. |
|
6 |
StepVerify that the supplier is authentic, is not on the UN Security Council 1267 Committee's list of terrorists and terrorist financiers, and is not on the UNDP list of suspended and removed suppliers. |
Responsible PartyBuyer/supplier maintenance officer [level approver]/GSSC Approver |
Template/Guideline |
Explanatory NotesCheck the Lexis-Nexis dashboard to confirm if the supplier is listed in the sanctioned list, and if so the Office will need to contact Vendor Review Committee(VRC) for advise on how to proceed with the pending payments due to the sanctioned supplier |
|
7 |
StepIf all is in order, the FACE form shall be approved by the Head of Office, accept the payment request and raise invoice in Quantum AP module; sign and submit it to the approving officer. |
Responsible PartyUNDP Programme Officer, UNDP CO Approver |
Template/Guideline |
Explanatory NotesDirect Payments shall only be made in local currency. Requests for non-local currency payments should be submitted to UNDP HQ Treasury for appropriate approval in line with POPP. When the project document or the annual work plan have clearly identified activities and expenditures to be incurred in non-local currency, UNDP HQ Treasury approval is not required. All such cases should be approved by the Head of the Office. Offices should submit to GSSC the necessary supporting related to non-local disbursement. |
|
8 |
StepReject payment request where results of review are not satisfactory. Consider any other knowledge that should prevent payment by UNDP i.e., fraud red flags, and seek adequate explanation as appropriate. |
Responsible PartyUNDP CO Approver |
Template/Guideline |
Explanatory Notes |
|
9 |
StepReview Quantum Invoice, FACE forms and supporting documents for consistency and proper authorization (i.e., signed by authorized official). |
Responsible PartyGSSC Second Approver |
Template/Guideline |
Explanatory NotesInternal control—second approval |
|
10 |
StepDisburse funds. See POPP: Disbursing Funds |
Responsible Party |
Template/Guideline |
Explanatory NotesInternal control—third approval |
|
11 |
StepInform partner when payments are made. |
Responsible PartyUNDP Programme Officer |
Template/Guideline |
Explanatory Notes |
|
12 |
StepReject the expense where information becomes available that questions the appropriateness of direct payments already made. |
Responsible PartyUNDP Programme Officer |
Template/Guideline |
Explanatory NotesIn Quantum, expenses recorded from direct payment are reversed in the Quantum AP module and a corresponding accounts receivable is recognised in GL account 14095 Non-Staff Receivable - Miscellaneous. . |
|
1 |
StepOpen bank account to receive advances. Note: The opening of a dedicated bank account for project/(s) is encouraged as a risk mitigation measure where deemed appropriate. However, where this option is not feasible or practical due to local regulations or other valid reasons, UNDP may permit the funds to be deposited in a central government bank account or bank account with funds from other sources provided the partner has a robust financial accounting system which accurately tracks funds provided by UNDP and is able to meet UNDP reporting requirements. |
Responsible PartyPartner |
Template/Guideline |
Explanatory NotesBank accounts opened by the Partners for advances should not be owned by UNDP or opened in UNDP’s name. UNDP offices should not make arrangements for opening or closing of project bank accounts operated by Partners, and UNDP staff should not be signatories on these accounts. The Partner is responsible and must implement strict controls including performing bank reconciliations at least monthly and must maintain supporting documents, in accordance with UNDP document retention policy, related to the utilization of funds provided by UNDP. Any interest earned in bank accounts from advances provided by UNDP must be distinctly itemized on the FACE forms. For traceability and reconciliation purposes, the earned interest needs to be reported on the Combined Delivery Report (CDR), which is the official document used by auditors and government counterparts. However, the use of revenue account (5xxxx) will prevent the earned interest to be reflected in CDR reports. As a result, offices should record this earned interest through Zero Dollar Invoice (ZDI):
The UNDP programme and finance team should ensure that the bank statement(s) are verified for evidence of the earned interest during assurance activities (audit or spot check).
|
|
2 |
StepProvide the UNDP office with a detailed record of authorized project personnel, including samples of their signatures. |
Responsible PartyPartner |
Template/Guideline |
Explanatory NotesThese authorities will have signed the annual work plan and UNDP offices should ensure FACE forms are signed by these designated officials. This record has to be kept in the UNDP office for internal control and assurance activities purposes. |
|
3 |
StepKeep project files and related records, and make necessary updates including: |
Responsible PartyUNDP Programme Officer |
Template/Guideline |
Explanatory NotesWhere a separate bank account is maintained by the Partner for receiving and tracking UNDP funds, UNDP offices should maintain up to date records of the bank account. |
|
4 |
StepPlan project activities in line with annual work plan for the next quarter |
Responsible PartyPartner, Project Director |
Template/Guideline |
Explanatory NotesAll payments against advance funds must be supported with purchase orders (for procurement reaching purchase order level), original quotations, invoices, goods received notes and original signed payment vouchers. All these documents must be kept by the Partner in their original forms and made available to the auditor and/or UNDP monitoring team when they request them during assurance activities (audits and spot checks etc) The amount requested must reflect a realistic forecast of funds needed for the period requested. A single advance must not exceed the realistic quarterly work plan which is ( Jan – Mar, April – June, July – Sept and Oct – Dec) of the accounting year). However, within the quarter, depending on the availability of funds and timing of receipt of contributions, more than one advance may be provided. A single advance must not provide funds that will be utilized over two quarters. |
|
5 |
StepPrepare, sign and submit FACE forms, including the ICE template, each time the project needs funds, and at least quarterly. Include a copy of the bank statement showing the closing cash balance for the relevant quarter. As necessary, include a reconciliation to the balance of cash funds available as shown in the FACE form. (The reconciliation does not apply if the Partner does not maintain a separate bank account for the project in question) |
Responsible PartyPartner |
Template/Guideline |
Explanatory NotesFACE forms to liquidate advances should be submitted to UNDP no later than 15 days after the end of each quarter. Offices may agree to reasonable extensions to this deadline after consultation with OFM but any extension should take into account the need to have the expenditures recorded before the quarterly closure of financial ledgers in UNDP's Quantum system. UNDP offices should ensure FACE forms are signed by designated officials as indicated in the annual work plan.
|
|
6 |
StepVerify FACE forms as submitted by the Partner. -Confirm that advance request is within available Quantum project budget and available resources. -Consider assurance activities (audit and spot checks) and existing assessment reports, and whether there are any grounds to withhold or reduce funding.
|
Responsible PartyUNDP Programme Officer |
Template/Guideline |
Explanatory NotesInternal control check one of three Do not neglect programme issues including findings from audits, assurance activities and capacity assessments. This is not simply a bookkeeping process. The advances should only be made where the programme officer agrees this is appropriate and necessary to achieve the programme outcomes. The Quantum UN Account Analysis Report (General Account Analysis Report) can be used to monitor advance issued to partners Advances should be requested by the Partner and charged in Quantum to the corresponding donor/fund combination, depending on activities involving expense and their associated funding. In this way, the reservation of funds corresponding to advances will be recorded in the correct donor fund. Only approve and sign the FACE form if all requirements of this section are successfully met. |
|
7 |
StepSubmit payment request and approved FACE form to GSSC for Payment. |
Responsible Party |
Template/Guideline |
Explanatory NotesThe UNDP Office should submit the request for payment together with the approved FACE form to GSSC. |
|
8 |
StepRaise a Quantum accounts payable (AP) prepayment invoice charging Advances account 16005 (NEX Advances) for advances or GL Expense account 7xxxx for reimbursement with the Partner (government department or other national institution) as the payee and the corresponding donor and fund combination. Ensure amount, currency, payee, account codes are consistent with the supporting FACE form. The FACE forms should be reviewed and approved by the UNDP programme officer who should ensure the appropriate distribution fields are reflected in the FACE form and in request to raise a prepayment invoice. The Quantum AP module invoice with supporting FACE form needs to be shared to the approving manager for the second approval level. |
Responsible PartyUNDP office Finance Officer/GSSC Payables unit |
Template/Guideline |
Explanatory NotesNever make vouchers payable to individual government or UN agency employees. The Partner should be the payee and ensure it matches the name on the recipient bank account. Advances shall only be made in local currency. Requests for non-local currency payments should be submitted to UNDP HQ Treasury for appropriate approval in line with POPP. When the project document or the annual work plan have clearly identified activities and expenditures to be incurred in non-local currency, UNDP HQ Treasury Approval is not required. All such cases should be approved by the Head of the Office. Any unspent balance must be returned by the partner in the same currency in which the advance was received. Offices should submit to GSSC the necessary supporting documents related to non-local disbursement. Any unsupported/ unexplained expenses which have not been explained to the satisfaction of UNDP offices should be rejected and offices should ensure the expenses are not resubmitted in subsequent reports by the Partner. |
|
9 |
StepApprove payment after review of the AP invoice and supporting FACE form for accuracy, consistency (amount, currency, payee, account codes) and proper authorization. Take into consideration any factors that would prevent UNDP from making payments e.g. fraud red flags and seek adequate explanation as appropriate |
Responsible PartyGSSC Payables unit |
Template/Guideline |
Explanatory NotesInternal control check two of three Approve Quantum accounts payable (AP) prepayment invoice in accordance with UNDP Office or GSSC payment approval thresholds. For Budget Checking: The voucher follows the same process as any other Quantum accounts payable (AP) prepayment invoice and disbursement (see POPP: Expense Management). All fields in the Quantum AP module Distribution in “Manage Distribution” including the Project Distribution segment (e.g. Project ID, Task ID, Responsible Party). |
|
10 |
StepDisburse funds. See POPP: Disbursing Funds. Run the PayCycle for approved payments and send the payment details to the designated bank in accordance with the established SOP. |
Responsible PartyGSSC Payments unit |
Template/Guideline |
Explanatory NotesInternal control check three of three. Non-local currency payments shall only be made, after the necessary approval stipulated in paragraph 9 of the Direct Cash Transfers and Reimbursements policy is obtained. |
|
11 |
StepLiquidation of direct cash transfers (advances) based on FACE forms: * Review reported expenses on the FACE form for reasonableness and consistency with programme activities, annual work plan, project document and/or other related agreements with UNDP. Verify that progress is being made towards the achievement of expected results. - Verify in Quantum that expenses have been disbursed and are reported in accordance with the provisions of the project budget and annual work plan and are consistent with project budget structure and chart of accounts (Project, Activity, Donor, Fund and Account). - Confirm that expenses are within available Quantum PPM budget, as well as available advance balances. * Ensure expense Distribution in Quantum AP module (Managed Distribution) matches the previously recorded advance Distribution. All fields in the Quantum AP module Distribution in “Manage Distribution” including the Project Distribution segment (e.g. Project ID, Task ID, Responsible Party). Ensure that expenses are in the same currency as related advances. Check the Partner signature for certification of expenses against the sample signature in project files. Based on the above verification and review steps:
Reject the FACE form, keeping a copy on file; return to the Partner with reasons for rejection. |
Responsible PartyUNDP Programme Officer |
Template/Guideline |
Explanatory NotesFirst internal control approval |
|
12 |
StepRecording of reported expenditures against the prepayment: The Partner uses a FACE form to report the expenses incurred from the cash advanced, after which a standard invoice is raised in Quantum AP module and applied against the prepayment invoice to recognise the expenditure.
For reimbursements that are reported after the closure of the pay cycle for the year. The excess expenditure reported above the prepayment amount will become payable on the standard invoice. If the excess expenditure is not paid by the year end, it will appear in Quantum as unpaid invoice, like any other unpaid invoice. Submit the Quantum AP module Invoice and supporting FACE form(s) to the approving manager. |
Responsible PartyGSSC Payables unit |
Template/Guideline |
Explanatory NotesIn Quantum accounts payable (AP) module, the standard invoice used to apply the prepayment liquidation will be paid if the reported expenditure exceeds the amount advanced to the partner. The funds are budget-checked (validated) for funds availability when the advance is made and recorded in account GL 16005 (NEX Advances), and when the expenditure is recorded. i.e., both the prepayment invoice and the standard invoice need to be validated. |
|
13 |
StepApproval of Quantum accounts payable (AP) standard invoice to record expenses: Ensure the payment is recorded in the period that the expenses were incurred by the partner and not when UNDP has signed off on the FACE form. |
Responsible PartyGSSC Payables unit |
Template/Guideline |
Explanatory NotesSecond and final internal control approval The invoice will record expense, and only at this point is delivery (i.e. expense) recognized in Quantum. |
|
14 |
StepReceive funds and make disbursements. |
Responsible PartyPartner, Project Director |
Template/Guideline |
Explanatory NotesThe partner makes disbursements according to the annual work plan and keeps records of all transactions. When more funds are needed, the project director proceeds again from step 3. |
|
15 |
StepReconcile the cash funds available as stated on the FACE forms to:
|
Responsible PartyUNDP Programme Officer |
Template/Guideline |
Explanatory NotesWhere there are errors in either the FACE form or Quantum, follow up promptly to resolve. |
|
1 |
StepRetaliation prevention actions: When OAI receives an allegation of misconduct that, if established, would be harmful to the interests, operations, or governance of UNDP, and identifies a retaliation risk against the complainant, OAI will inform the Ethics Office. OAI will only provide this information to the Ethics Office upon the consent of the individual making the report. When informed by OAI of such a complainant who is at risk of retaliation, the Ethics Office will consult with the individual on appropriate retaliation prevention actions. |
Responsible PartyOffice of Audit and Investigation |
Template/Guideline |
Explanatory NotesAssessment of retaliation risk is to be made by OAI upon receipt of a qualifying report of misconduct. Prevention actions for cases referred by OAI to the Ethics Office may include, upon the complainant’s consent, Ethics Office engagement with the complainant’s senior management to ensure monitoring of the individual’s workplace situation with a view to preventing any retaliatory action against the individual as a consequence of their report of misconduct. |
|
2 |
StepMay choose initially to contact the Office of the Ombudsman to seek an informal resolution. prior to filing a formal Request for Protection against Retaliation. |
Responsible Party |
Template/Guideline |
Explanatory NotesThis may not preclude disciplinary or other administrative action against the alleged retaliator, if appropriate. Retaliation is itself misconduct. |
|
3 |
StepNotify the director of the Ethics Office that informal resolution is taking place. |
Responsible Party |
Template/Guideline |
Explanatory NotesWhile informal resolution is taking place, the Ethics Office can suspend the time period for filing a complaint for a maximum of 120 days. This requires a written request to the director of the Ethics Office, and written confirmation of the informal resolution process from the Ombudsman. |
|
4 |
StepSubmit a formal Request for Protection against Retaliation to the Ethics Office. |
Responsible Party |
Template/Guideline |
Explanatory NotesIndividuals who believe that retaliatory action has been threatened or taken against them because they engaged in a protected activity may report their concern and request protection by contacting the Ethics Office. This should occur as soon as possible, but not later than six months after the most recent retaliatory action. The complainant must submit a confidential UNDP Protection from Retaliation form with all available supporting information and documentation. The Ethics Office is at 220 East 42nd Street, New York, NY, 10017, United States, telephone +1(212-909-7840), e-mail ethicsoffice@undp.org, fax +1(212-906-6153). |
|
5 |
StepConduct an initial review. |
Responsible Party |
Template/Guideline |
Explanatory NotesAn initial review will determine if the complaint is within the scope of the office's mandate and covered by the Protection against Retaliation Policy. If not, the individual will receive appropriate advice or be referred to the correct office. |
|
6 |
StepConduct a preliminary assessment. If needed, ask for additional materials. |
Responsible Party |
Template/Guideline |
Explanatory NotesFor complaints that are properly filed and covered by the Ethics Office, the Office will decide within 45 days whether or not a prima facie case has been established. Analysis of only those materials submitted with the complaint (and/or subsequently by the complainant) together with evidence provided by witnesses the complainant permits the Office to interview, will provide the basis for the Ethics Office determination of whether or not the complainant engaged in a protected activity, detrimental action has been threatened or taken, and the protected activity caused or contributed to the detrimental action.he office may ask for additional information from the complainant or a third party based on permission from the complainant. UNDP offices and staff members have an obligation to cooperate with the Ethics Office. |
|
7 |
StepIf prima facie retaliation is found, conduct a full investigation. |
Responsible PartyOffice of Audit and Investigation |
Template/Guideline |
Explanatory NotesIf the Ethics Office has determined that there is sufficient evidence to indicate that an individual’s protected activity was a contributing factor in causing the alleged retaliation or threat of retaliation, the EO will refer the matter to OAI for a full investigation (not limited to evidence and witnesses provided by the complainant). OAI has 120 days to complete its investigation and to issue its investigative report. The EO will seek to complete its evaluation of the completed OAI investigation within 45 days, and make an independent determination on whether retaliation has taken place. |
|
8 |
StepRecommend interim protective measures during the preliminary assessment and/or investigation. |
Responsible Party |
Template/Guideline |
Explanatory NotesIn order to avoid additional harm to the complainant, the Ethics Office may request that the Administrator institute interim protective measures, including suspension of any perceived negative actions against the complainant, until the preliminary assessment and/or investigation is completed. |
|
9 |
StepConsider appeal or alternatives if a prima facie case is not established or, after investigation, retaliation is not found. |
Responsible Party |
Template/Guideline |
Explanatory NotesIf a prima facie case has not been established, the Ethics Office will advise the complainant. It may make recommendations to the UNDP Administrator if problems other than retaliation have been identified. The complainant may ask the chairperson of the UN Ethics Committee to review the case or may seek recourse through another mechanism in the internal justice system. |
|
10 |
StepIf retaliation is confirmed, make recommendations to the UNDP Administrator for appropriate measures aimed at correcting any negative consequences threatened or suffered by the individual as a result of the retaliatory action and refer the case to the Legal Support Office for consideration of any disciplinary measures against the retaliator. |
Responsible Party |
Template/Guideline |
Explanatory NotesRecommendations to the UDNP Administrator should aim to correct the consequences of the retaliation. Since retaliation is a form of misconduct, the Legal Office in the Bureau of Management will decide on any disciplinary action against any staff member who may have engaged in retaliation. |