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Accounting Guidance: Provision of Management and Support Services through the Memorandum for the Provision of Services (MPS)

ACCOUNTING GUIDANCE: Provision of Management and Support Services through the Memorandum for the Provision of Services (MPS) Document ID Title Effective date Approved by: AG-001 Accounting Guidance MPS 31/08/2021 Adam Phillion, Chief CFRA Contents 1 PURPOSE 2 2 BACKGROUND 2 3 Cost Recovery 2 4 SCOPE 3 5 ACCOUNTING 3 6 Reporting 5 7 Financial statement disclosure requirements 5 8 RELATED UNDP …

Content Type: Document Document Type: Guide Effective Date: 31-08-2021 Planned Review Date: 31-08-2027 Policy Area: Financial Resources Management Policy Chapter: Pipeline and Revenue Management Policy Sub-Chapter: Other Resources Policy: Memorandum for Provision of Services (formerly Management Service Agreements)

Accounts Receivable

Accounts Receivable 1. Measurement of receivables is an important area of IPSAS implementation and an assessment of accounts receivable has to be performed at year-end for those which are considered doubtful and those that must be written-off. Receivables will be measured at fair value less any allowance for estimated irrecoverable amounts. An allowance is established when there is objective …

Content Type: Document Document Type: Policy Effective Date: 01-01-2012 Planned Review Date: 31-12-2025 Policy Area: Financial Resources Management Policy Chapter: Pipeline and Revenue Management Policy Sub-Chapter: Other Resources Policy: Accounts Receivable

Annex 1 : Sample Terms of Reference for Determining the Fair Market Annual Rental Valuation of UNDP Premises Provided by Host Governments

Annex 1 SAMPLE TERMS OF REFERENCE FOR DETERMINING THE FAIR MARKET ANNUAL RENTAL VALUATION OF UNDP PREMISES PROVIDED BY HOST GOVERNMENTS      1.      INTRODUCTION & DESCRIPTION OF PREMISES To be filled in at the country level Title, Government property registry number or real estate registration number, address, date of construction, acquisition date, prior appraisals, major renovation/enhancement …

Content Type: Document Document Type: Template Policy Area: Financial Resources Management Policy Chapter: Pipeline and Revenue Management Policy Sub-Chapter: Regular Resources Policy: Government Local Office Cost (GLOC) Valuation of the In-Kind Contribution

Annex 1: Detailed Funding Windows Management Functions

Annex 1: Detailed Funding Windows Management Functions 1 | P a g e Key Fund Management Functions The functions of the Trust Fund Manager as currently described in POPP correspond to a fund management model where most of the Fund Management functions are concentrated in a single individual. In line with the functional alignment and Corporate Accountability Framework (CAF) established as part of …

Content Type: Document Document Type: Guide Policy Area: Financial Resources Management Policy Chapter: Pipeline and Revenue Management Policy: Trust Fund Management

Annex 1: Funding of Differentiated Physical Presence

Annex 1 13 September 2013 2013/30 Funding of differentiated physical presence The Executive Board 1. Recalls and reaffirms the principle of universality that should guide the operational activities for development of the United Nations system; 2. Recalls its decisions 2012/1, 2012/28 and 2013/4 on the UNDP programming arrangements; 3. Endorses document DP/2013/45 on funding of differentiated …

Content Type: Document Document Type: Guide Policy Area: Financial Resources Management Policy Chapter: Pipeline and Revenue Management Policy Sub-Chapter: Other Resources Policy: Government Contributions from Net Contributing Countries (NCCs) and High Middle-Income Countries (High-MICs)

Annex 2: Sample Questionnaire - Office Premise Provided by Government to UNDP Country Office

Annex 2 Sample Questionnaire (additional items can be added considering the local circumstances)   Office premise provided by the Government of XXXXX to UNDP Country office in XXXX   Address of the Premise   Property registration No: (if available)   Parcel No.         Acquisition date   Acquisition Cost in: local currency   Through purchase or construction?   USD (UNORE MM/DD/YYYY)   Total …

Content Type: Document Document Type: Template Policy Area: Financial Resources Management Policy Chapter: Pipeline and Revenue Management Policy Sub-Chapter: Regular Resources Policy: Government Local Office Cost (GLOC) Valuation of the In-Kind Contribution

Annex 3: Template - Summary of market evidence for similar type of office premises in the same/similar area

Annex 3 Template- Summary of market evidence for similar type of office premises in the same/similar area     Brief description of property or address Source Potential annual rent  per sq.m Estimated Sales value per sq.m Estimated Annual other in-kind contributions (e.g. utilities, Utilities maintenance, etc. Maintenance) Notes (Include effective date of UNORE MM/DD/YYYY) Local currency USD Local …

Content Type: Document Document Type: Template Policy Area: Financial Resources Management Policy Chapter: Pipeline and Revenue Management Policy Sub-Chapter: Regular Resources Policy: Government Local Office Cost (GLOC) Valuation of the In-Kind Contribution

Annex 4 : GLOC Valuation Annual Certification

Annex 4 Template  -   Annual Certification of a fair value of in-kind contribution made in the form of donated right to use premises and other in-kind contributions by host Government  Country office:   Address of the Premise:   Premise provided by Government of:   Property registration No: (if available)   Appraisal of the office property: Date of the last appraisal & Value   Name of the …

Content Type: Document Document Type: Template Policy Area: Financial Resources Management Policy Chapter: Pipeline and Revenue Management Policy Sub-Chapter: Regular Resources Policy: Government Local Office Cost (GLOC) Valuation of the In-Kind Contribution

Annex 4 : [Template] Annual Certification of a Fair Value of In-Kind Contribution Made in the Form of Donated Right to Use Premises and Other In-Kind Contributions by Host Government

Annex 4 Template  -   Annual Certification of a fair value of in-kind contribution made in the form of donated right to use premises and other in-kind contributions by host Government  Country office:   Address of the Premise:   Premise provided by Government of:   Property registration No: (if available)   Appraisal of the office property: Date of the last appraisal & Value   Name of the …

Content Type: Document Document Type: Template Policy Area: Financial Resources Management Policy Chapter: Pipeline and Revenue Management Policy Sub-Chapter: Regular Resources Policy: Government Local Office Cost (GLOC) Valuation of the In-Kind Contribution

Core Contributions

Core Contributions Policy 1. Core revenue is unearmarked funding received as voluntary contributions primarily from donor governments. The formal arrangements with each donor vary: multi-year agreements, annual letters of intent/ commitment, or cash receipt prior to formal agreement/ communication. This policy covers the accounting treatment of core contributions in the financial statements. 2. …

Content Type: Document Document Type: Policy Effective Date: 01-01-2019 Planned Review Date: 09-01-2026 Policy Area: Financial Resources Management Policy Chapter: Pipeline and Revenue Management Policy Sub-Chapter: Regular Resources Policy: Core Contributions