Government Contribution to Local Office Costs (GLOC) from LIC and MIC | United Nations Development Programme

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	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