Agency Implementation Finances

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- Standard Operating Procedure for Crisis Response and Recovery
  - Standard Operating Procedure for Crisis Response and Recovery
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  - Allocation of TRAC 3 Resources for Crisis Engagements
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Programme and Project Management
Crisis Response
Financial Resources Management
Human Resources Management
Procurement
Partnerships
Administrative Services
Accountability
Information and Communications Technology
Security

Programme and Project Management

Programming Standards
Design
Implement
Close
- Close and Transition

Crisis Response

Standard Operating Procedure for Crisis Response and Recovery
- Standard Operating Procedure for Crisis Response and Recovery
Financial Resources for Response
- Allocation of TRAC 3 Resources for Crisis Engagements

Financial Resources Management

Inventory Management
- Inventory Management
Cash Banking and Investment
Financial Closure of Development Projects and Trust Funds
Financial Management and Implementation Modalities
Financial Operations Management
- Corporate Operations and Information Management
- Statutory Financial Reporting
Pipeline and Revenue Management
Expense Management
Resource Planning and Cost Recovery
Working with External Auditors
- Working with External Auditors

Human Resources Management

Duties, Obligations and Privileges
- Standards of Conduct
  - UNDP Legal Framework for Addressing Non-Compliance with UN Standards of Conduct
- Harassment, Sexual Harassment, Discrimination, and Abuse of Authority
  - Harassment, Sexual Harassment, Discrimination, and Abuse of Authority
Classification of Posts
- Job Evaluation
Salaries and Related Allowances
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Social Security
Travel and Removal Expenses
- Entitlement Travel
- Relocation Shipment
  - Relocation Shipment
Separation from Services
- Entitlements upon Separation
- Types of Separation
Disciplinary Measures and Appeals
- UNDP Legal Framework for Addressing Non-Compliance with UN Standards of Conduct
Non-Staff
Workforce Management
- Organizational Unit Restructuring
  - Organizational Unit Restructuring
- Performance Management
  - Performance Management and Development
  - Probation upon Appointment

Procurement

Procurement Overview
Procurement Strategy and Planning
- Procurement Forecasting and Delivery
- Transactional Procurement Strategies and Procurement Planning
Requisition
- Requisition and Procurement of Goods, Civil Works and Services
Sourcing of Suppliers
- Sourcing and Market Research
- Vendor Sanctions
Procurement Methods
- Procurement Methods
Innovation, CSO engagement
Solicitation Process
Evaluation of Offers and Pre-award Negotiations
- Evaluation of Offers
- Pre-Award Negotiations
Procurement Review Committees
- Procurement Oversight and Procurement Review Committees
Award and Management of Contract
Construction Works
- Construction Works
Individual Contract
- Individual Contract
Long Term Agreements (LTAs) and Cooperation with UN Entities
- Long Term Agreements (LTAs) and Cooperation with UN Entities

Partnerships

Managing Partnerships
- Managing Partnerships
Private Sector
- Policy on Due Diligence and Partnerships with the Private Sector
- Private Sector Partnerships
Foundations
- Foundations

Administrative Services

Asset Management - Property, Plant and Equipment
Asset Management (Intangible Assets)
- Intangible Assets
Vehicle Management
- Vehicle Management
Lease Management (Premises and Equipment)
Management of Local Presences
- Establishing UNDP-supported presence outside a country office
- Closing a Local Presence
Duty Travel
Corporate Purchasing Card
- Corporate Purchasing Card

Accountability

Accountability System Policy
- Accountability System Policy
Information Disclosure
- Information Disclosure
Internal Control Framework (ICF)
- Internal Control Framework
- Anti-Fraud Policy
Risk Management
- Enterprise Risk Management
- Anti-Money Laundering and Countering the Financing of Terrorism Policy
Business Continuity Management
- Business Continuity Management
Delegation of Authorities
- Delegation of Authorities
- Participation and Role of UNDP Delegates at Major International Conferences and Events
Ethics
Evaluation
- Evaluation Policy
Managing Prescriptive Content
- Managing Prescriptive Content

Information and Communications Technology

ICT Security
ICT Oversight
- Change Control and Release Management Standards
Enterprise Solutions
Global Services
- UNDP ICT Standards

Security

Framework of Accountability for Security
- Framework of Accountability for Security
Security Policy
- Security Policy
Commercial Air Travel Safety
- Commercial Air Travel Safety Guidelines

Home
Financial Resources Management
Financial Management and Implementation Modalities
Agency Implementation Finances

Main navigation

Inventory Management
- Inventory Management
Cash Banking and Investment
Financial Closure of Development Projects and Trust Funds
Financial Management and Implementation Modalities
Financial Operations Management
- Corporate Operations and Information Management
- Statutory Financial Reporting
Pipeline and Revenue Management
Expense Management
Resource Planning and Cost Recovery
Working with External Auditors
- Working with External Auditors

Focal Point

Adam Phillion

Effective Date

11/07/2019

Planned Review Date

19/04/2026

Version

4.0

Latest updates

April 19, 2023 -

The policy and the procedures have been updated to reflect UNDP’s transition to its new cloud-based management platform Quantum in January 2023, replacing its previous ATLAS system.

April 16, 2020 -

The Agency Implementation Finances policy is now available in French. To access the document, click on the French language tab

July 11, 2019 -

The Agency Implementation Finances policy has been updated throughout to provide guidance to country offices on the use of local funding to agencies for project implementation via account 16010.

April 19, 2023 -

The policy and the procedures have been updated to reflect UNDP’s transition to its new cloud-based management platform Quantum in January 2023, replacing its previous ATLAS system.

April 16, 2020 -

The Agency Implementation Finances policy is now available in French. To access the document, click on the French language tab

July 11, 2019 -

The Agency Implementation Finances policy has been updated throughout to provide guidance to country offices on the use of local funding to agencies for project implementation via account 16010.

March 25, 2019 -

The Agency Implementation Finances policy is now available in Spanish. To access the document, click on the Spanish language tab.

December 01, 2015 -

Content reviewed and edited (minor edit without changing substance).

EXPAND

Relevant Regulations and Rules

UNDP Financial Regulations and Rules

Regulations 17.02

Policies

Main Policy

Agency Implementation Finances

DOCX (58.69 KB)

View Download

Procedures

Main Procedures

1

Step

Ensures that approved project budget (created by IP in close consultation with Programme Officer) and project funding (allocation/ASL or cash) are correctly entered into Quantum:
(i) Project Module
(ii) Budgetary Control

Responsible Party

UNDP Programme Officer

Template/Guideline

Explanatory Notes

Offices should be mindful that in Quantum, all UNDP advances will consume project budget in PPM as well as the GL cash budget. This requires all Offices to ensure that project budgets are correctly set up in PPM prior to processing any advances. Particularly in relation to corporate advances to partners, in order to prevent delays, the project budget should be properly set-up as soon as agreements are signed and prior to partners start sending the advance request to GSSC Agencies for review, CFRA’s approval and final payment by GSSC.

2

Step

For core and non-core funds:
Agency submits request for advance of funds. The Programme Officer should monitor that the requested advance by Implementing Agencies as well as the subsequent implementation and liquidation is consistent with the AWP, project budget and project plan. Agencies send their request for advance along with signed agreements and other supporting documents directly to GSSC Agencies for initial analysis and review. GSSC sends the results of the analysis with recommendation to CFRA for final review and approval Once approved, GSSC will release the payments.

Responsible Party

Programme Officer/Agencies/GSSC Agencies/CFRA

Template/Guideline

Explanatory Notes

3

Step

Agencies submit cumulative quarterly PDRs to the GSSC Agencies unit , which processes their upload into UNEX; recognition of expenses and liquidation of advances in Quantum AP and final posting to GL. All PDRs must include expenses on a full accrual accounting basis under IPSAS.

Responsible Party

Template/Guideline

Explanatory Notes

4

Step

Each Quarter, after PDRs are processed and GL closure is notified by CFRA/FPMR/OFM, Programme Officers are expected to perform the following tasks:

(a) Review all PDR expenses in UNEX () or from GL programme expense details to ensure they are:

Consistent from a programming and financial perspective with the AWP, project budget and chart of accounts to ensure that only valid expenses are recorded in UNDP's books and in the period when the goods were received or the services rendered.
Within the established and available project budget and Authorized Spending Limit (ASL/AX1) ceilings to ensure that over expenditure does not occur.
Should the PDR from an Agency not be available at year end closing, country offices should contact GSSC Agencies to ensure that estimated expenses for the period are recorded in the system.

This scrutiny is particularly important as Agency PDR expenses are not necessarily reviewed by UNDP's programme officers before being processed in UNEX and recognized in GL.Budgetary Control. Therefore, programme officers
(b) Review in UNEX, PDRs rejected by UNEX and communicated by GSSC Agencies and ensures causes for the rejections are resolved. .
(c) Where necessary, amends in UNEX the automated apportionment exercise (UNEX apportions costs in respect of donor and activity which do not exist in standard UN agency budgets).
(d) Follow-up with UN agency counterparts to resolve all pending issues concerning rejected or contentious expenses. Determines if any PDR expenses should be rejected or the chart of accounts revised.
Where correction or rejection in UNEX is justified (for example due to expenses above budget) notifies GSSC Agencies (with supporting documentation)

Responsible Party

UNDP Programme Officer

Template/Guideline

Explanatory Notes

Review UN Account Analysis Report and Project Module Reports for Account Balances and activity details. Check budget control under budget module for budgetary status.

Explanation of PDR reject error messages, possible causes and action required are communicated in detail by GSSC as well as HQ instructions.

Valid PDR expenses reported by a UN agency and not recorded by UNDP due to UNEX rejection would constitute a liability in UNDP's balance sheet as legitimate expenses not paid by UNDP to the UN agency.

GSSC Agencies will ensure rejected expenses are reversed from Agency books and not reported on future PDRs.

5

Step

Validated PDRs are then processed in UNEX and the information will be populated in AP to record expenses and liquidate the advances recorded under a particular responsible party.

Responsible Party

Template/Guideline

Explanatory Notes

This process is known as the outbound process whereby valid expenses are recorded in Quantum AP.

6

Step

Project Clearing Account (PCA) balances are reconciled with each UN agency through the Schedule 12 (a) report. The Schedule 12 (a) report is the quarterly reconciliation report used by UNDP and other UN agencies to reconcile interagency balances.

Responsible Party

GSSC Agencies

Template/Guideline

Explanatory Notes

7

Step

On an on-going basis, expenses recorded in Quantum are reviewed to ensure they are correctly stated. UN Account Analysis Report can be used for this purpose.

Responsible Party

UNDP Programme Officer

Template/Guideline

Explanatory Notes

United Nations
Development Programme

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