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The policy and procedures have been updated to reflect UNDP’s transition to its new cloud-based management platform Quantum in January 2023, replacing its previous ATLAS system.

​The Receivables and Expenditures process of Finance Chapter has been updated to reflect  procedures for management of US Government issued Letters of Credit for funding of UNDP projects.

​The US Letter of Credit (LOC) Agreements policy and accompanying guidelines have been updated as follows:For USAID, there are sometimes contributions to support GEF, Covid-19 and other activities. The policy and related guidance previously limited funds to fund codes 30000 and 16610 for LOC contribution. Therefore, the policy and related guidance were updated to include fund codes for these other activities.The DUNS number: 793511262 was replaced with DUNS number: 645521498. DUNS: 645521498 is the official DUNS number for UNDP which is used by UNDP Business Units applying for ...

​The US Letter of Credit (LOC) Agreements policy and accompanying guidelines have been updated as follows:

  • For USAID, there are sometimes contributions to support GEF, Covid-19 and other activities. The policy and related guidance previously limited funds to fund codes 30000 and 16610 for LOC contribution. Therefore, the policy and related guidance were updated to include fund codes for these other activities.
  • The DUNS number: 793511262 was replaced with DUNS number: 645521498. DUNS: 645521498 is the official DUNS number for UNDP which is used by UNDP Business Units applying for a USAID Grant.


  • The Revenue Management for Joint Programming policy is now available in French. To access the document, click on the French language tab.



    The Revenue Management for Joint Programming policy is now available in Spanish. To access the document, click on the Spanish language tab.

    The Non-Core Contributions policy is now available in French. To access the document, click on the French language tab.

    ​​The Non-Core Contributions policy is now available in Spanish. To access the document, click on the Spanish language tab.

    ​Contributions from IFIs and Development Banks to UNDP rose by 44% in 2016 compared to the previous year. In addition to IFI direct contributions, it is important to record indirect contributions received via Government Cost Sharing (originating from loans to governments). As a result, an additional procedure to the Non-Core Contribution Policy was created to provide guidance on how to record contributions from IFIs and development banks, with a list of fund codes to be used for loans, and a list of donor codes to be used for grants.

    The Accounting Guidance: Provision of Management and Support Services through the Memorandum for the Provision of Services (MPS) has been updated to reflect UNDP's transition to its new cloud-based management platform Quantum in January 2023, replacing its previous ATLAS system.

    ​The accounting guidance on the provision of management and support services has been published. The purpose of this guidance is to prescribe the accounting and reporting in relation to MPS management projects, including those MPS management projects related to COVID-19.