Government Contributions from Net Contributing Countries (NCCs) and High Middle-Income Countries (High-MICs) | United Nations Development Programme

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Government Contributions from Net Contributing Countries (NCCs) and High Middle-Income Countries (High-MICs)

Government Contributions from Net Contributing Countries (NCCs) and High Middle-Income Countries (High-MICs)

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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

19/11/2020

Planned Review Date

09/01/2026

Version

2.0

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 p tag used here for line break November 19, 2020 - The Government Contributions from NCCs and High-MICs policy has 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, i

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 p tag used here for line break

November 19, 2020 - The Government Contributions from NCCs and High-MICs policy has 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. p tag used here for line break

June 01, 2020 - The policy on Government Contributions from Net Contributing Countries (NCCs) and High Middle-Income Countries (High-MICs) is available for a better understanding of the respective board decisions and their implications on local office funding. This policy is applicable only to the countries classified as high-middle income countries (High MICs, countries with levels of GNI per capita over and above $6,660) and Net Contributing Countries (NCCs) and that are regulated as per the EB decision (2013/30) on Funding of differentiated physical presence (DP/2013/45). p tag used here for line break

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Relevant Regulations and Rules

UNDP Financial Regulations and Rules
Funding of differentiated physical presence (DP/2013/45)
Decisions Adopted by the Executive Board in 2013: Funding of differentiated physical presence

Policies

Main Policy

Government Contributions from Net Contributing Countries (NCCs) and High Middle-Income Countries (High-MICs)

DOCX (95.04 KB)

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Related Documents

Standard Annex (Supplemental Provisions) to Project Document for Countries Not Party to the Standard Basic Assistance Agreement (SBAA)
Annex 1: Funding of Differentiated Physical Presence

Related Policies

IPSAS 23 Policy Paper

Procedures

Main Procedures

1.a.

Step

Estimate annual minimum contributions from host government

Responsible Party

CO Regional Bureaux

Template/Guideline

Explanatory Notes

Refer to an illustrative computation template in paragraph 11 of the policy

Support will be provided by OFM and Regional Bureau.

1.b.

Step

Perform biennial updates in income status for the programme countries

Responsible Party

Template/Guideline

Explanatory Notes

Biennial updates in income status for the programme countries can be found here.

2.

Step

Inform and negotiate annual contributions with host government

Responsible Party

CO Regional Bureaux

Template/Guideline

Explanatory Notes

A letter from UNDP Resident Representative to the host government.

Annual contributions from host governments are normally made through exchange of letters based on SBAA.

But some countries have signed agreements for their annual contribution to local offices. These agreements are available from UNDP HQ: RBx, LSO and OFM.

3.

Step

Submit a request via UNALL to create a master contract for expected contribution

Create annual contract for host government contribution

Responsible Party

CO,

Template/Guideline

Explanatory Notes

Cash payments from host governments are applied to the respective year’s master contract.

4.

Step

Receive contributions and submit a request through UNALL.

Send “Thank you” letters to host governments.

Responsible Party

Template/Guideline

Explanatory Notes

COA
High-MIC and NCC fund – 11303
Account 51016 – current year and arrears

Prepaid for multi-year
Fund 11303
Account 51017

(to be reversed in the subsequent years to 51016 by GSSU upon CO request)

5.

Step

Apply cash payments to a revenue event

Responsible Party

Template/Guideline

Explanatory Notes

6.

Step

Report annually to UNDP stakeholders and UNDP Executive Board

Responsible Party

Template/Guideline

Explanatory Notes

UNDP financial statements, The United Nations Board of Auditors

The Documents for The Executive Board sessions, Annual review of Financial Situation, table 4

7.

Step

Report to UNDP Executive Board through Integrated Budget

Responsible Party

Template/Guideline

Explanatory Notes

Integrated budget documents

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