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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)

Revenue Management Guidance: Global Fund Revenue

Revenue Management Guidance: Global Fund 1. Background and purpose Under IPSAS, revenue is recognized on the accrual basis of accounting. Revenue is recognized based on the signed binding agreements and not upon the receipt of cash. The purpose of this document is to provide guidance to the Principal Recipients/Country Offices administering the Revenue Management Process for Global Fund Projects. …

Content Type: Document Document Type: Guide Policy Area: Financial Resources Management Policy Chapter: Pipeline and Revenue Management Policy Sub-Chapter: Other Resources Policy: Non-Core Contributions

US Government Letter of Credit Guidelines and Procedures for Funding UNDP Projects

US Government Letter of Credit Guidelines (LOC) and Procedures for funding UNDP projects Background The US Government utilizes a LOC to fund most of its contributions to UNDP. The Agreements which are funded via the LOC mechanism are primarily on behalf of USAID. US Government Procedures Except for the U.S. Department of State's Bureau of International Narcotics and Law Enforcement Affairs (INL) …

Content Type: Document Document Type: Guide Policy Area: Financial Resources Management Policy Chapter: Pipeline and Revenue Management Policy Sub-Chapter: Other Resources Policy: US Letter of Credit (LOC) Agreements

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)