Recently updated

Internal Control Framework

29 July 2020

The Operational Guide to the ICF has been updated to incorporate some streamlining improvements, as well as address recent issues identified by audits:1. The removal of the provision which enabled low value Requisitions and related Purchase Orders to be approved by the same individual, as communicated by the CFO to all Offices on 16th September 2019.2. Aligning the consistency of language on vendor creation and approval, and updating it to reflect additional control processes needed when changing vendor bank account information.3. Further streamlining the ICF, e.g. by removing a redundant ...

The Operational Guide to the ICF has been updated to incorporate some streamlining improvements, as well as address recent issues identified by audits:

1. The removal of the provision which enabled low value Requisitions and related Purchase Orders to be approved by the same individual, as communicated by the CFO to all Offices on 16th September 2019.

2. Aligning the consistency of language on vendor creation and approval, and updating it to reflect additional control processes needed when changing vendor bank account information.

3. Further streamlining the ICF, e.g. by removing a redundant control (that bank signatories cannot approve vendors, in COs where there are 2 bank signatories), and authorizing GS7 staff in COs and GS6 staff in the GSSU to perform approval functions for POs, prepayments and no-PO vouchers up to $10,000.

4. Incorporating the recently issued reforms effected through the various rounds of BMS business process streamlining. These changes include:

a. authorising three vendor approvers for large offices with delivery above $50m per year;

b. clarifying functions that must be performed by staff, and functions where other contractual modalities may now be utilized per the streamlining exercises.

5. Consolidating the list of control functions to be performed by staff within a single section of the ICF.

6. Updates to include new business process services provided by the GSSU.

EXPAND

Internal Control Framework

22 October 2019

Internal Control Framework (ICF)

The ICF Operational Guide has been revised to reflect the division of roles and responsibilities between country offices and GSSU with detailed guidance provided for the following 14 business processes services:bank-to-book (B2B) reconciliation;cash management;assets management;inventory management;vendor management;accounts payment processing;pay cycle;general accounting;travel processing;project financial closure and donor financial reporting;VAT processing;procurement: LTA Goods, Services and Works;procurement: purchases over US$ 150,000 except IC;human resources services: ( ...

The ICF Operational Guide has been revised to reflect the division of roles and responsibilities between country offices and GSSU with detailed guidance provided for the following 14 business processes services:

bank-to-book (B2B) reconciliation;

cash management;

assets management;

inventory management;

vendor management;

accounts payment processing;

pay cycle;

general accounting;

travel processing;

project financial closure and donor financial reporting;

VAT processing;

procurement: LTA Goods, Services and Works;

procurement: purchases over US$ 150,000 except IC;

human resources services: (a) recruit, source, and select employees; (b) employee on-boarding; (c) manage employee performance, reward and retention; (d) manage employee well-being; (e) employee development and training; (f) administration of contracts, benefits and allowances; (g) administer payroll.

EXPAND

Anti-Fraud Policy

16 April 2019

Internal Control Framework (ICF)

The Anti-Fraud Policy is available in Spanish. To access the document, click on the Spanish language tab.

Anti-Fraud Policy

13 December 2018

Internal Control Framework (ICF)

The Anti-Fraud Policy has been updated to reflect UNDP’s review of the policy and assessment of fraud risks faced by the organization. The updates include:1. The UN’s single definition of what constitutes fraud, as well as cases of suspected or presumptive fraud, as recommended by the Joint Inspection Unit of the UN and as formulated, and approved by the High-Level Committee on Management (HLCM) pursuant to General Assembly resolution A/RES/70/238.2. References on criminal accountability of United Nations officials and experts on mission pursuant to General Assembly resolution A/RES/62/63, ...

The Anti-Fraud Policy has been updated to reflect UNDP’s review of the policy and assessment of fraud risks faced by the organization. The updates include:

1. The UN’s single definition of what constitutes fraud, as well as cases of suspected or presumptive fraud, as recommended by the Joint Inspection Unit of the UN and as formulated, and approved by the High-Level Committee on Management (HLCM) pursuant to General Assembly resolution A/RES/70/238.

2. References on criminal accountability of United Nations officials and experts on mission pursuant to General Assembly resolution A/RES/62/63, which states that credible allegations of a crime committed by United Nations officials or experts on mission may be brought by the Secretary-General to the attention of the States against whose nationals such allegations are made.

EXPAND

Internal Control Framework

19 September 2018

Internal Control Framework (ICF)

The ICF Operational Guide reflects the following changes:

Increase the threshold above which Purchase Orders and E- requisitions are required from $2,500 to $5,000.

Increase the number of vendor approvers to three staff members in offices whose previous year delivery is above $50 million per year.

Internal Control Framework

1 July 2018

Internal Control Framework (ICF)

The updated ICF Operational Guide reflects the increase of manager and senior manager thresholds in Atlas in offices whose previous year delivery is above $50 million per year.

Anti-Fraud Policy

14 March 2011

Internal Control Framework (ICF)

The Results Management and Accountability chapter has been updated with the revised anti-fraud policy which now replaces the UNDP fraud policy statement of August 2005 and brings, in one place, currently dispersed policies and practices.

Internal Control Framework

15 July 2010

Internal Control Framework (ICF)

Version 4 of the Internal Control Framework policy now can be accessed through the Results Management and Accountability chapter. The updated version incorporates 1) New introduction to encapsulate the attributes and components of internal control as is best practice, taking full consideration of all existing control processes in UNDP. The new introduction follows more closely the COSO internal control model, and is therefore very broad in its coverage of administrative and programmatic areas. 2) The Operational Guide of the ICF, to better reflect its level of detail.

Policy Areas

Programme and Project Management

Crisis Response

Financial Resources Management

Human Resources Management

Procurement

Partnerships

Administrative Services

Accountability

Information and Communications Technology

Security

What's New