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Content Type: Policy Page Effective Date: 22-04-2015 Planned Review Date: 27-12-2025 Policy Area: Financial Resources Management Policy Chapter: Pipeline and Revenue Management Policy Sub-Chapter: Regular Resources

Content Type: Policy Page Effective Date: 09-01-2023 Planned Review Date: 09-01-2026 Policy Area: Financial Resources Management Policy Chapter: Pipeline and Revenue Management Policy Sub-Chapter: Regular Resources

Content Type: Policy Page 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

Revenue Process Procedures

… … … … … … Sign Contribution Agreements … Entry into UNITY/ UNALL within 1 week of signature … Entry into the Contract Management Module and activate contract. Contract Information to be entered … Overview – Includes all the general information relating to the agreement  … Accounting Distribution - This is the full chart of account information relating to the revenue and accounts receivable …

Content Type: Procedure Policy Area: Financial Resources Management Policy Chapter: Pipeline and Revenue Management Policy Sub-Chapter: Regular Resources Policy: Core Contributions

Government Contribution to Local Office Costs (GLOC) from LIC and MIC

GLOC target tables include GOC targets in cash and GLOC in-kind contributions … A joint memo from OFM and RBx sent to the Resident Representatives … … Cash payments from host governments are applied to the respective year’s master … Support will be provided from OFM and Regional Bureau … Upon closure of the year-end certification, OFM reviews and updates in-kind GLOC contributions on annual basis …

Content Type: Procedure Policy Area: Financial Resources Management Policy Chapter: Pipeline and Revenue Management Policy Sub-Chapter: Regular Resources Policy: Government Contribution to Local Office Costs (GLOC) from LIC and MIC

IPSAS 23 Policy Paper

Page 1 of 21 UNDP ACCOUNTING POLICY NON-EXCHANGE REVENUE RECOGNITION UNDER IPSAS 23 22 MAY 2020 DocuSign Envelope ID: 8C5C6D31-01BC-4EB2-AB12-8E57CBD91A48 Page 2 of 21 Document Information Title IPSAS Policy Paper on UNDP’s Non-exchange Revenue Document type Accounting policy Status Final History Version Date (mm/dd/yyyy) Author Description 1.0 22/05/2020 Harkiren Kaur / Adam Phillion Final …

Content Type: Document Document Type: Policy Effective Date: 22-05-2020

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Government Local Office Cost (GLOC) Valuation of the In-Kind Contribution

GLOC target tables which will include GLOC targets in cash and GLOC in-kind contributions GLOC guidelines   … Annex 2 – Sample Questionnaire … Annex 3 – template to summarize market evidences … This template will be incorporated in the annual certification on donated right to use assets to OFM Annex 4 – Annual certification template   … UNDP procurement procedures Annex 1 –TOR   … Annex 4 … …

Content Type: Procedure 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 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 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

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