Step

Record interest earned on unspent cost sharing resource balances to fund 11888 through the annual interest allocation process.

Responsible Party

Corporate Finance Reporting and Agency Service

Template/Guideline

Explanatory Notes

Refer to year-end closing instructions.

Step

Transfer unspent resource balances to fund 11888 upon closure of development projects based on provision in contribution agreements or consent from donors.

Responsible Party

Template/Guideline

Explanatory Notes

Refunds to donors POPP guidance.

Step

Record non-earmarked contributions from programme governments to fund 30083.

Responsible Party

,

Template/Guideline

Explanatory Notes

Step

Budget and programme fund 11888 resources based on the bureaus assessment of the CO’s programming needs. Programming of resources should be done in fund code 30084.

Responsible Party

,

Regional Bureaus

Template/Guideline

Explanatory Notes

Paras. 15-21

UNDP's normal programme and financial policies and procedures apply.

Step

Budget and programme fund 30083 resources based upon approval from the programme government donor.  Programming of resources should be done in the respective cost sharing fund code.

Responsible Party

,

Regional Bureaus

Template/Guideline

Explanatory Notes

Paras 22-25

UNDP's normal programme and financial policies and procedures apply.

Step

Approval of the planning and programming of 11888 and 38003 funds by the COs, in their annual work plan.  Oversight on and management of the revenue accruals into the funds in accordance with the policy guidance and FRRs, monitoring of the unprogrammed resources of un-earmarked resources in fund 38003.

Responsible Party

Regional Bureau HQ (Cost Centre)

Template/Guideline

Explanatory Notes

Paras. 4, 8, 15, 16, 18, 22, 23, 24