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Depreciation, Reconciliations Reports and Centralized Functions (Furniture and Equipment) & Acquisition and Maintenance (Leasehold Improvements) & Depreciation, Reconciliations Reports and Centralized Functions (Leasehold Improvements) & Disposal and Write-Off (Plant and Property) & Depreciation, Reconciliations Reports and Centralized Functions (Plant and Property)

Effective Date

Feb 07, 2020

Summary of Changes
​​Two terms changed throughout the policies below: GSSU replaced GSSC, while DMS changed to UNDP Service Request Portal. 1.Furniture and Equipment: Depreciation, Reconciliations Reports and Centralized Functions 2.Leasehold Improvements: Acquisition and Maintenance 3.Leasehold Improvements: Depreciation, Reconciliations Reports and Centralized Functions 4.Plant and Property: Disposal and Write-Off  5.Plant and Property: Depreciation, Reconciliations Reports and Centralized Functions  

Intangible Assets: Acquisition, Development and Maintenance & Intangible Assets : Amortizations, Reconciliations, Reports and Centralized Functions

Effective Date

Feb 07, 2020

Summary of Changes
​Two terms changed throughout the policies below: GSSU replaced GSSC, while DMS changed to UNDP Service Request Portal. 1.Intangible Assets: Acquisition, Development and Maintenance 2.Intangible Assets: Amortizations, Reconciliations, Reports and Centralized Functions

Property, Plant and Equipment & Disposal and Write-Off (Furniture and Equipment) & Disposal and Write-Off (Plant and Property)

Effective Date

Feb 07, 2020

Summary of Changes
UNDP has changed its asset capitalization threshold from US $1,500 to US $5,000. This policy change will significantly reduce the volume (i.e. quantity) of assets in the asset register thereby allowing UNDP to focus attention on higher value items. The change in policy should also result in a more effective verification and certification process.   UNDP has updated the following policies to reflect the changed asset capitalization threshold: 1.Furniture and Equipment: Disposal and Write-Off The following clause has been amended accordingly: 40 Additionally, the Asset Disposal Authority has increased from US $2,500 to US $5,000. Clauses 2, 4, 5, 15, 17, 19 and 22 of the policy have been updated accordingly. 2.Furniture and Equipment: Acquisition and Maintenance The following clauses have been amended accordingly: 3, 5-7; 14; 35-37; 41, 43, 46, 48; 73 and 83. 3.Plant and Property: Acquisition and Maintenance The following clauses have been amended accordingly: 1, 3, 5 and 21 4.Plant and Property: Disposal and Write-Off The Asset Disposal Authority has increased from US $2,500 to US $5,000. Clause 4 has been updated accordingly. 5.Furniture and Equipment: Property, Plant and Equipment (PPandE)  The following clauses have been amended accordingly: 1, 4, and 5

Acquisition and Maintenance (Furniture and Equipment) & Depreciation, Reconciliations Reports and Centralized Functions (Furniture and Equipment) & Disposal and Write-Off (Furniture and Equipment) & Acquisition and Maintenance (Leasehold Improvements) & Depreciation, Reconciliations Reports and Centralized Functions (Leasehold Improvements) & Acquisition and Maintenance (Plant and Property) & Disposal and Write-Off (Plant and Property)

Effective Date

Feb 14, 2020

Summary of Changes
​The UNDP Service Request Form User Guide is now available in the POPP templates library (POPP 11-3143) and linked in the following clauses of the policies below:Furniture and Equipment: Acquisition and Maintenance (clause 9)Furniture and Equipment: Depreciation, Reconciliations Reports and Centralized Functions (clause 20)Furniture and Equipment: Disposal and Write-Off (clause 1)Leasehold Improvements: Acquisition and Maintenance (clause 31.a.)Leasehold Improvements: Depreciation, Reconciliations Reports and Centralized Functions (clause 9)Plant and Property: Acquisition and Maintenance (clause 11.b.)Plant and Property: Disposal and Write-Off (clause 5)

Inventory Management & Designation and Responsibilities of Signatories & Opening and Closing of Bank Accounts & Procurement of Banking Services & Management of Cash Planning/Forecasting of Cash Flows & Management of Cash in Crisis or Emergency Situations & Bank Account Reconciliation & Safe Management & Management of Petty Cash & Petty Cash Fund for Management Project (PCF)

Effective Date

Feb 20, 2020

Summary of Changes
​The following policies are now available in Spanish. To access the content, click on the Spanish language tab of the respective policy page:Inventory ManagementDesignation and Responsibilities of SignatoriesOpening and Closing of Bank Accounts (procedures have also been published in Spanish)Procurement of Banking ServicesManagement of Cash Planning/Forecasting of Cash FlowsManagement of Cash in Crisis or Emergency SituationsBank Account ReconciliationSafe ManagementManagement of Petty Cash Petty Cash Fund for Management (PCF) 

Project Petty Cash Fund (PPCF) & Project Cash on Hand for DIM Projects (PCH) & Project Cash Advance (PCA) & Cash Operations & Financial Closure of Development Projects & Financial Closure of Trust Funds & Refunds to Donors & Financial Accountability and Internal Controls & Maintenance and Usage of Chart of Accounts & Certified Financial Reports & Handling of Cash and Receipts Treasury

Effective Date

Mar 05, 2020

Summary of Changes
​The following policies are now available in Spanish. To access the content, click on the Spanish language tab of the respective policy page: Project Petty Cash Fund (PPCF)Project Cash on Hand for DIM Project (PCH)Project Cash Advance (PCA)Cash Operations Financial Closure of Development ProjectsFinancial Closure of Trust Funds Refunds to Donors Financial Accountability and Internal Controls Maintenance and Usage of the Chart of AccountsCertified Donor Reports Handling of Cash and Receipts Treasury

Accounts Receivable & Trust Fund Management & Supplier Management & Purchase Orders (Obligations, Maintenance and Closure) & Prepayments & Accounts Payable & Disbursing Funds (Making Payments) & Raising E-requisitions & Working with External Auditors & Quantum Financial Closure Instructions

Effective Date

Mar 13, 2020

Summary of Changes
​The following policies are now available in Spanish. To access the content, click on the Spanish language tab of the respective policy page:Accounts Receivable Handling of Cash and Receipts Trust Fund Management Receipt of Services Receipt of Goods and Application of Incoterms  Receipt of Goods DAP and Application of Incoterms  Receipt of Goods FOB and Application of Incoterms  Receipt of Works  Creating and Approving Vendors  Purchase Orders (Commitments, Maintenance and Closure)  Prepayments  Accounts Payable  Disbursing Funds (Making Payments)  Raising E-requisitions Working with External Auditors Atlas Financial Closure Instructions

Certificate of Service & Commutation of Annual Leave & Death Benefit & Last Day for Pay Purposes

Effective Date

Mar 17, 2020

Summary of Changes
The following policies are now available in Spanish. To access the content, click on the Spanish language tab of the respective policy page:Certificate of ServiceCommutation of Annual LeaveDeath Benefit Last Day for Pay Purposes Termination Indemnity 

Inventory Management & Purchase Orders (Obligations, Maintenance and Closure) & Combined Delivery Report (CDR)

Effective Date

Mar 27, 2020

Summary of Changes
The International Commercial Terms (INCOTERMS) 2020 has been linked in the following policies and/or procedures: 1. Inventory Management policy (Clause 10 and 11). 2. Receipt of Services procedure table (Step one). 3.Purchase Order (Commitments, Maintenance and Closure) procedure table (Steps two and eight).  4.Combined Delivery Reportprocedure table [Step one]. 5.Receipt of Goods and Application of Incoterms policy (Clause three).  6.Receipt of Goods DAP and Application of Incoterms policy and procedure table (Clauses one & two and step eight).  7.Receipt of Goods FOB and Application of Incoterms policy and procedure table (Clause one and step seven).  Differences between Incoterms 2010 and 2020:The Incoterms FCA (Free Carrier) now provides the additional option to make an on-board notation on the Bill of Lading prior loading of the goods on a vessel.The costs now appear centralized in A9/B9 of each Incoterms rule.CIP now requires at least an insurance with the minimum cover of the Institute Cargo Clause (A) (All risk, subject to itemized exclusions).CIF requires at least an insurance with the minimum cover of the Institute Cargo Clause (C) (Number of listed risks, subject to itemized exclusions).The Incoterms rules Free Carrier (FCA), Delivered at Place (DAP), Delivered at Place Unloaded (DPU) and Delivered Duty Paid (DDP) now take into account that the goods may be carried without any third-party carrier being engaged, namely by using its own means of transportation.The rule Delivered at Terminal (DAT) has been changed to Delivered at Place Unloaded (DPU) to clarify that the place of destination could be any place and not only a “terminal”.The Incoterms 2020 now explicitly shifts the responsibility of security-related requirements and ancillary costs to the seller.

Shipping and Insurance & General Considerations of Contracting & Procurement Methods

Effective Date

Mar 27, 2020

Summary of Changes
The International Commercial Terms (INCOTERMS) 2020 has been linked in clause 3 of the Shipping and Insurance policy and in the following templates: Long Term Agreement (Clauses 4 and 5) (Also available in Spanish); This template is in the POPP templates library (POPP-11-3138) GTCs for Contracts (Goods and-or Services) (Clauses 11.1 and 11.4) (Also available in French and Spanish). This template is linked in the General Considerations of Contracting Policy (Clause 27). Invitation To Bid (clause 5 and Form F) (Also available in French and Spanish). This template is linked in the Procurement Methods Policy (Clause 44). Request for Quotation (pp 4 and 10) (Also available in French and Spanish). This template is linked in the Procurement Methods Policy (Clause 29). Differences between Incoterms 2010 and 2020:The Incoterms FCA (Free Carrier) now provides the additional option to make an on-board notation on the Bill of Lading prior loading of the goods on a vessel.The costs now appear centralized in A9/B9 of each Incoterms rule.CIP now requires at least an insurance with the minimum cover of the Institute Cargo Clause (A) (All risk, subject to itemized exclusions).CIF requires at least an insurance with the minimum cover of the Institute Cargo Clause (C) (Number of listed risks, subject to itemized exclusions).The Incoterms rules Free Carrier (FCA), Delivered at Place (DAP), Delivered at Place Unloaded (DPU) and Delivered Duty Paid (DDP) now take into account that the goods may be carried without any third-party carrier being engaged, namely by using its own means of transportation.The rule Delivered at Terminal (DAT) has been changed to Delivered at Place Unloaded (DPU) to clarify that the place of destination could be any place and not only a “terminal”.The Incoterms 2020 now explicitly shifts the responsibility of security-related requirements and ancillary costs to the seller.
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