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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

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: 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

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

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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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

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

Revenue Management GLOC In-Kind_Annex 4 Annual Certification of a Fair Value

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 appraiser …

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

Revenue Management GLOC In-Kind Annex 1 Sample TOR

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