Government Contribution to Local Office Costs (GLOC) from LIC and MIC

Skip to main content

Programme and Operations
Policies and Procedures

Policy Areas
What's new
Index
Glossary

Search

Français
Español

Login

Policy Areas
What's new
Index
Glossary

English

Locations

Policy Areas

Programme and Project Management
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
Human Resources Management
Procurement
Partnerships
Administrative Services
Accountability
Information and Communications Technology
Security

Select Language

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
Appointment and Promotion
Annual and Special Leave
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
Pipeline and Revenue Management
Regular Resources
Government Contribution to Local Office Costs (GLOC) from LIC and MIC

Government Contribution to Local Office Costs (GLOC) from LIC and MIC

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

Constance Chitanda

Effective Date

09/01/2023

Planned Review Date

09/01/2026

Version

8.0

Latest updates

January 09, 2023 -

The policy and 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.

January 08, 2021 -

The GLOC from LIC and MIC (Low- and Middle-Income Countries) policy is now available in French. To access the document, click on the French language tab.

November 19, 2020 -

The Government Contribution to Local Office Costs from LIC and MIC policy and procedures have been updated b

January 09, 2023 -

The policy and 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.

January 08, 2021 -

The GLOC from LIC and MIC (Low- and Middle-Income Countries) policy is now available in French. To access the document, click on the French language tab.

November 19, 2020 -

The Government Contribution to Local Office Costs from LIC and MIC policy and procedures have been updated based on the previously announced accounting policy changes for contributions.
The summary of the changes and their implication on UNDP Offices are:
• With a few exceptions, the announced accounting policy changes for contributions, require the full revenue, including for future periods, to be recorded in the year an agreement/or other binding document is signed and not upon the receipt of cash.
• The recording of the revenue in Atlas remains with the GSSU Revenue team. UNDP Offices are required to submit the signed agreements to the GSSU within 1 week after an agreement is signed via the Service Request Portal : https://undp.custhelp.com/app/main.
• The policy revision did not change the ability for UNDP Offices to spend or enter into commitments in Atlas which is still dependent on funds being received (except for USAID Letters of Credit where the current process of enabling the spending ability in Atlas remains unchanged). As is currently the case, UNDP Offices can only incur expenditures or enter into commitments upon receipt of funds or by following budget override procedures outlined in the UNDP’s Risk Management Guidelines.
• For UNDP Offices receiving funding from MPTF, in the past UNDP Offices have been submitting the signed disbursement notifications to GSSU but going forward, the full approved amount committed to UNDP should be provided. Therefore, UNDP Offices should provide the signed Project Document (ProDoc) and the Steering Committee minutes that reflects fully the approved amount for UNDP and not just what is being disbursed in the next tranche.
• Country Offices are required to submit signed amendment agreements/ letters/amendments within 1 week of signing the agreements/amendment to GSSU so that the revenue can be recorded or adjusted accordingly.
• At the end of every year, the Head of Office will be required to certify in the annual assertion that all signed agreements/amendments to agreements have been submitted to GSSU on a timely basis prior to the closure of the financial ledgers. This will help ensure that UNDP revenue is captured in a timely manner as any late submission of these documents poses a significant management reporting risk and audit risk as revenue will not be reported accurately in the UNDP financial statements, including quarterly financial statements.
• For the POPP on Government Contributions to Local Office Costs (GLOC) from Low and Middle Income Countries (LIC and MIC), a new GL account (i.e. GLOC – Gov contr Locl Cost Future – 51017) was created to track cases, if and when host governments settle their cash targets in advance, especially when a multi-year target is successfully negotiated.

September 24, 2020 -

Paragraph 16 was added to the Government Contribution to Local Office Costs (GLOC) from LIC and MIC policy. The paragraph was added to reflect decisions adopted by the Executive Board during the second regular session in 2020. GLOC contributions are a major funding source for country offices' core institutional budgets, and their utilization is subject to UNDP Financial Regulations and Rules. The Executive Board (EB decision 2020/14) recognizes the importance of host government contributions to UNDP local offices costs, and encourages UNDP to work with the respective governments to agree, where possible, to annual and multi-year contributions.

June 03, 2020 -

The GLOC from LIC and MIC (Low- and Middle-Income Countries) policy is now available in Spanish. To access the document, click on the Spanish language tab.

May 01, 2020 -

The revised GLOC from LIC and MIC (Low- and Middle-Income Countries) policy provides a detailed explanation of GLOC formulation from host governments in low- and middle-income countries, along with a computation of annual cash targets, recent flexibilities in target setting, and tracking and reporting of annual cash targets and payments. The procedures section has also been updated with the most recent reporting tools and guidance notes.

December 01, 2015 -

Content reviewed and edited (without changing substance).

EXPAND

Relevant Regulations and Rules

UNDP Financial Regulations and Rules

Policies

Main Policy

Government Contribution to Local Office Costs (GLOC) from LIC and MIC

DOCX (96.3 KB)

View Download

Related Policies

IPSAS 23 Policy Paper

Procedures

Main Procedures

1	Step Estimate annual preliminary GLOC targets to country offices	Responsible Party	Template/Guideline OFM site	Explanatory Notes GLOC target tables include GOC targets in cash and GLOC in-kind contributions
2	Step Issuance of GLOC targets to country offices	Responsible Party	Template/Guideline	Explanatory Notes A joint memo from OFM and RBx sent to the Resident Representatives
3	Step Communicate GLOC targets and settlement of arrears to Host Governments	Responsible Party Country Offices	Template/Guideline Create UNALL case with GSSC to create master contract	Explanatory Notes
4	Step Create a master contract for GLOC cash targets	Responsible Party	Template/Guideline	Explanatory Notes Cash payments from host governments are applied to the respective year’s master
5	Step Clarify any issues related to GLOC cash and in-kind contributions to host governments	Responsible Party	Template/Guideline	Explanatory Notes Support will be provided from OFM and Regional Bureau
6	Step Revise and communicate GLOC targets if necessary, based on the final year-end certification of the GLOC in-kind and GLOC master contracts based on revised final GLOC targets	Responsible Party	Template/Guideline Refer to Government Local Office Cost -GLOC- Valuation of the In-Kind Contribution from the Host Government Download	Explanatory Notes Upon closure of the year-end certification, OFM reviews and updates in-kind GLOC contributions on annual basis
6.a.	Step Receive GLOC contributions and submit a request through UNALL for all GLOC payments (current, arrears and advance) Send “Thank you” letters to host governments	Responsible Party	Template/Guideline Submit GLOC contributions information through UNALL	Explanatory Notes CO should indicate the contribution amounts with a corresponding GLOC target year including the future years, in case of advance payments.
6.b.	Step Apply cash payments to GLOC cash targets Transfer an annual portion of deferred revenue to the current year target account	Responsible Party	Template/Guideline	Explanatory Notes COA- GLOC fund – 00200; accounts: Current year payment – 51015 Arrears payment – 51014 Advance payment – 51017
7	Step Issue GLOC performance reports	Responsible Party	Template/Guideline GLOC Performance Report	Explanatory Notes GLOC performance report is updated automatically from Quantum.
8	Step Apply accounting linkage, if any, to outstanding GLOC targets	Responsible Party BERA	Template/Guideline	Explanatory Notes BERA – validates and confirms voluntary contributions (VC) GSSC & OFM – determines the amount of accounting linkage from VC and posts the entries in GL Based on voluntary contributions received from host governments, any shortfall in GLOC targets are settled through GLOC accounting linkage
9	Step Report annually to UNDP stakeholders and UNDP Executive Board Issue an appreciation letter for the payment of GLOC cash and in-kind	Responsible Party ExO and Regional Bureaux	Template/Guideline UNDP financial statements The United Nations Board of Auditors Annual Review of the Financial Situation, table 4 and 8 The Documents for the Executive Board sessions	Explanatory Notes A letter from UNDP Associate Administrator is sent after the closure of Contract Module in Quantum upon finalization of revenue entries.
10	Step Report to UNDP Executive Board through Integrated Budget	Responsible Party	Template/Guideline	Explanatory Notes Integrated budget documents

United Nations
Development Programme

Twitter
LinkedIn
Facebook
Instagram
Youtube

About the Portal
Contact Us
Terms of Use