1.0
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Step
Identify and estimate costs in all anticipated programmatic and operational support from UNDP country offices and HQ cost. Include all support services and DE in development project proposals.
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Responsible Party
Country Office Project Manager(s)
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Template/Guideline
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Explanatory Notes
All project inputs, including those provided by UNDP staff, should be fully budgeted and included in the multi-year work plan. The requirements for developing a project budget are outlined in Prepare Fully Costed Budgets for Projects. Refer to the detailed procedures for Costing and Budgeting of projects funded by the following partners:
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2.0
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Step
Assess and budget annually, support services required from UNDP HQ and country offices in each development project.
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Responsible Party
Country Office Project Manager(s)
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Template/Guideline
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Explanatory Notes
Apply workload study results to estimate and validate the cost of support and DE services from UNDP CO and HQ to projects.
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3.0
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Step
Determine appropriate methodology to finance all support and DE services from development projects.
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Responsible Party
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Template/Guideline
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Explanatory Notes
Delivery Enabling Service Cost, formerly known as “Direct project costs" (services) can be charged via multi-COA positions (payroll) -preferred method, UPL/LPL billing, zero-dollar Invoices (in Quantum Payables module) and quarterly reversals from a delivery enabling services project (refer to pre-positioning capacity needs as per Annex 1 of this policy).
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3.1
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Step
Pre-financing: When the development project COA is not available, the units can establish a delivery enabling service project (pre-financing) until information projects to be charged becomes available.
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Responsible Party
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Template/Guideline
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Explanatory Notes
Atlas query for 2022 data- UN_DPC_PRE_FINANCING (KK) – KK data of all projects with fund code 11309 revenue, expense and resource balances from KK – This could be useful to monitor the budget utilization of pre-financing in KK; Atlas query for 2022 data - UN_DPC_PRE_FINANCING (GL) – GL data of all projects with fund code 11309 revenue, expense and resource balances from GL. HQ and COs pre-financing project can be set up with Atlas Quantum fund 11309. Provide a pre-financing either from XB ASL or a fund transfer from country co-financing cost-sharing fund (11888). Enter annual budget in Quantum for a pre-financing. On monthly or quarterly basis, review actual costs incurred in a pre-financing project and distribute the costs to development projects viaa zero-dollar Invoice in Quantum Payables module.
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3.2
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Step
Pre-financing: At year-end, attribute all expenses from a pre-financing project to development projects to ensure a NIL expense in a pre-financing project. If expenses cannot be transferred to development projects due to change in workload, reverse such expenses to the office institutional budget.
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Responsible Party
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Template/Guideline
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Explanatory Notes
Year-end guidelines may require a certification on DPC account and balances in pre-financing fund (11309) by each office. Review DPC exceptions reports and clear incorrect use of DPC accounts. Any expenses remaining in pre-financing project at year-end should be reviewed and documented by the office management.
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4.0
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Step
Provide services to projects.
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Responsible Party
HQ and Country Offices
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Template/Guideline
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Explanatory Notes
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5.0
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Step
Review regularly actual delivery of support services vis-à-vis actual costs incurred: Revise project budgets if necessary.
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Responsible Party
Country Office Project Manager(s)
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Template/Guideline
DPC implementation report is available on a quarterly basis.
DPC Implementation Report
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Explanatory Notes
Revise position COA distribution and speed charts to reflect services required for projects; distribute expenses via a zero dollar Invoice in Quantum Payables module based on workload and UPL/LPL.
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