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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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
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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
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Workforce Management
- Organizational Unit Restructuring
  - Organizational Unit Restructuring
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  - Probation upon Appointment

Procurement

Procurement Overview
Procurement Strategy and Planning
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Sourcing of Suppliers
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Partnerships

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

Asset Management - Property, Plant and Equipment
Asset Management (Intangible Assets)
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Vehicle Management
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Management of Local Presences
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- Closing a Local Presence
Duty Travel
Corporate Purchasing Card
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Accountability

Accountability System Policy
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Information Disclosure
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Internal Control Framework (ICF)
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Risk Management
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- Anti-Money Laundering and Countering the Financing of Terrorism Policy
Business Continuity Management
- Business Continuity Management
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Ethics
Evaluation
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Managing Prescriptive Content
- Managing Prescriptive Content

Information and Communications Technology

ICT Security
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Security

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- Security Policy
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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

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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