Accounts Payable | United Nations Development Programme

1	Step Deliver Works	Responsible Party Supplier	Template/Guideline	Explanatory Notes Completion of Milestones/Works
2	Step Submit documentation for works completed	Responsible Party Supplier	Template/Guideline	Explanatory Notes Submit appropriate supporting documentation, such as a CP, Report, and Timesheet etc. for works completed, to supervisor (Project Manager / Requester).
3	Step Prepare the AP Invoice	Responsible Party Directly by the supplier through the Supplier Portal (preferred for transparency and efficiency of payment process) or indirectly via UNDP Finance Staff and managers	Template/Guideline	Explanatory Notes Submissions through the supplier portal are stored electronically. Finance staff are the custodians for the hard copies of the supporting documents. Finance staff / managers: Review the accuracy of the payment amount. Ensure that the payment modality is correct. Ensure that the Distribution and PPM chart field is correct. Confirm that payment has not already been paid. Verify supplier banking details. Ensure credit notes received will be offset against the amount paid. Ensure payments are entered into the system with the correct due date (term), so that payment can be scheduled in accordance with the agreed payment terms. In addition, for PO invoice, finance staff must: Ensure that the terms and conditions of payment are consistent with the PO or contract document; Verify, if the Project Manager (or his/her designate) has recorded satisfactory receipt of goods/services in Quantum (or confirm outside Quantum that services were delivered in case of travel payments) and attach to the invoice in Quantum, Bring any exceptions such as exceeding tolerance breaches, use of wrong account codes, currencies and accounting dates etc. to the attention of the approving manager who approved the PO. In addition, for non-PO Invoices, finance staff must: Verify that the request for non-PO payment is approved by the Project Manager (including where applicable, verifying of satisfactory receipt of goods/services); Verify if the payment does not require a PO (i.e. NIM/ DIM advances, advances to implementing UN Agencies, national utility payments, staff salary advances, etc.); Verify that the payment is in compliance with UNDP procedures; Obtain explanations for any exceptions from the Project Manager such as lack of a documented receipt, lack of adequate budget, lack of an expense authorization etc., and bring these to the attention of the Approving Manager, prior to his/her approval of the non-PO payment The invoice should be managed and stored in accordance with Records Management. Important dates for GMS computation in PPM and posting to GL - Non-PO Invoice: The date of the transaction shall be the invoice date (on the invoice header). If the supplier submits the invoice through the supplier portal, the invoice date defaults to the date that the supplier uploads the invoice, not to the date printed on the invoice. This is to ensure that payment due date is calculated appropriately. If the supplier sends the invoice to UNDP by post or by email, and a UNDP Finance User enters the invoice, the invoice date is defaulted by Quantum to today's date but should be manually changed to reflect the date printed on the supplier's invoice since Quantum derives accounting date, and all other dates, from the invoice date. Users should not adjust any date in Quantum other than the invoice date on the header when entering a transaction. The “accounting date” in Quantum is the basis for recording the transaction in UNDP’s ledgers and for recognising the expenditure for financial and donor reporting purposes. If the financial period of the invoice date is open, “accounting date” is the same as the invoice date; if the financial period is closed, “accounting date” is the first day of the earliest open financial period in Quantum. Expenditure should be recognised in the period it occurred or as close as possible if the earlier periods are closed. The “conversion date” is the date used to translate non-USD transactions to USD and is defaulted to the accounting date in the invoice header. The “budget date” is defaulted to the “accounting date” and should not be overwritten. The “expenditure item date” is defaulted to the accounting date Important note: when the transaction currency is in non-USD, the GMS amount is calculated on transaction currency (i.e. a local currency e.g., AFN) using the UNORE based on the "Expenditure Item Date".
4	Step Validate the invoice and initiate approval (optional for PO and Non-PO invoice, otherwise Quantum batch process will validate invoice and initiate approval every 4 hours beginning 6 am, NY time and again every other 4 hours)	Responsible Party Finance staff	Template/Guideline	Explanatory Notes The CO should review validation errors and fix them. Errors could arise from insufficient budget, budget period is not open, insufficient receipt or lack of receipt, wrong receipt line selected for matching, etc.
5	Step Correct errors related to inconsistent distribution combination and PPM chartfields and ensure all errors are corrected, validated and resubmitted for approval.	Responsible Party Finance Officer	Template/Guideline	Explanatory Notes
6	Step Approve AP PO Invoice PO Invoice is approved automatically once it is validated. If the amount excedes USD20,000 or equivalents, the PO Invoice requires 2nd approval by GSSC .	Responsible Party	Template/Guideline	Explanatory Notes Ensure that the details match the PO; Check the following agree to the PO Invoice: Goods received note (GRN) attached, Invoice information such as amount, currency, date supplier must be correct and consistent with the supplier invoice.
7	Step Approve non-PO Invoice CO needs to approve all Non-PO Invoices. If the amount exceeds USD5,000 or equivalent, the non-PO Invoice requires 2nd approval by GSSC.	Responsible Party CO approvers and GSSC approvers	Template/Guideline	Explanatory Notes Confirm that supporting documents are attached, correct dates including Expenditure Item dates are correctly stated, correct Paygroup and payment method are selected.
8	Step Follow up with relevant staff in the procurement office or with the project manager to ensure future due diligence when the error is on the supplier information.	Responsible Party Finance staff	Template/Guideline	Explanatory Notes
9	Step Follow up with suppliers on failures on their part, and return the goods and invoices, as required	Responsible Party	Template/Guideline	Explanatory Notes
10	Step File the signed and the approved AP invoice together with all supporting documentation	Responsible Party Finance staff	Template/Guideline	Explanatory Notes The following documents are mandatory and the hard copies must be attached as supporting documentation to the AP invoice: For PO voucher: Signed and authorized PO; Signed and authorized Receipt of Goods; Supplier invoice. For Non-PO voucher: For small value payments and for utilities provided by a Government – a receipt document is not required, but goods and services must be received before raising an AP invoice; However supporting documents such as requests for payment signed by the Project Manager and suppliers invoices must be attached. Agency services – Agency Service Request form duly signed and authorized by the appropriate agency official for Non-Quantum Agency payments; prepayments to Responsible Party –, FACE forms duly signed and authorized by the appropriate Responsible Party's official; Letter of Agreement (LOA) or Responsible Party Agreement(RPA), Low Value grant – LVG agreement, Request for payment or invoice from the grantee for subsequent payments after the first.