In the HACT framework, these refer to planned activities used to determine whether funds transferred to implementing partners were used for their intended purpose and in accordance with the annual work plan.
Source: Harmonized Approach to Cash Transfers (HACT)
The role of the Audit and Evaluation Advisory Committee (AEAC) as an independent body is to assist the Administrator in fulfilling responsibilities regarding oversight, financial management and reporting; internal audit and investigation, external audit; risk management; the evaluation and ethics functions, and systems of internal control and accountability. The primary role of the Committee is to advise the Administrator, taking into consideration the Financial and Staff Regulations and Rules as well as policies and procedures applicable to UNDP (including UNV) and its operating environment, as well as one of its affiliates, the United Nations Capital Development Fund (UNCDF). The AEAC makes recommendations to the Administrator, including on the strategy and workplans of the independent offices as well as on the appointment, performance evaluation, extension and dismissal of the heads of those offices.
Source: Accountability System Policy
Authenticity. An electronic signature is considered to be authentic if it can be proved that the electronic signature was not modified, altered or otherwise compromised after it was placed. The authenticity of an electronic signature is established by the following parameters: i. Association of the electronic signature with a signatory; ii. Indication of the date and time of the electronic signature.
Source: Electronic Signatures Policy
“Authority” refers to the power or decision making rights of an individual by virtue of his/her appointment and/or as appropriately delegated to him/her.
Source: Delegation of Authorities
Any authorized user of UNDP ICT resources. May be a staff member, contract holder, intern, UN Volunteer, a member of another UN agency using UNDP ICT resources or other any other third party using UNDP ICT resources.
Source: Use of ICT Resources and Data (ST/SGB/2004/15)
A centralized process that auto-matches Quantum transactions against the bank statements loaded into Quantum via Treasury Management System (TMS) payment hub.
Source: Bank Account Reconciliation
The property of being accessible and usable upon demand by an authorized entity.
Source: Information Classification and Handling
Azure Boards consists of a suite of Agile tools to support planning and tracking work, code defects, and issues using Kanban and Scrum methods.
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Azure DevOps is composed of a set of services for teams to share code, track work, and deliver software in a managed and scalable manner.
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Azure DevOps collaboration tools includes customizable team dashboards with configurable widgets to share information, progress, and trends, built-in wikis for sharing information, and configurable notifications.
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Azure Pipelines provide build-and-release services to support continuous integration and application delivery.
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Provide source control.
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Azure Test Plans consist of several tools to test applications including manual/exploratory testing and continuous testing.
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B
The available resources on a given date.
Source: UNDP Financial Regulations and Rules
The Bank Reconciliation process enables the verification of entries on the bank statement by reconciling that information with external transactions and also system generated transactions in Payables, Receivables, Payroll and General Ledger. During the bank reconciliation process external transactions can be created for bank originated entries such as bank charges and interest.
Source: Bank Account Reconciliation
Bank of America interface (BOA) applies if the disbursing bank account is part of the interface. BOA files are payment file formats generated only for bank accounts that are part of the Bank of America interface. These payment files are processed by the system and automatically transmitted to Bank of America. BOA, in turn, routes these payment instructions to the disbursing banks.
Source: Disbursing Funds (Making Payments)
The Cash to General Ledger Reconciliation Report compares the GL cash account balance against the bank account balance. It displays the unreconciled GL cash account journal entries and unreconciled bank statement lines that help identify the discrepancies between the balances. This is done based on the specified range of periods.
Source: Bank Account Reconciliation
The core governing principle in UNDP's procurement is to obtain the bet value for money. Best value for money should not be equated with the lowest price. It requires an integrated assessment of technical, organizational and pricing factors in light of their relative importance (i.e., reliability, quality, experience, reputation, past performance, cost/fee and reasonableness). Parameters can also include social, environmental and other strategic objectives defined in the procurement plan.
Source: Procurement Overview and Principles
The Bi-annual Reassignment Exercise is a corporate mechanism for making staffing decisions, matching pre-qualified candidates with posts, so as to advance UNDP's talent needs and other organizational priorities.
Source: Selection and Reassignment Policy for International Rotational Posts
Supports the unit or country office audit focal point for audit observations that require interpretation or clarifications from central bureau policy focal points, BMS Divisions etc. Supports the offices being audited with preparation of documentation prior to the audit.
Source: Working with External Auditors
Changes to a project budget affecting the outputs, completion date or total estimated project costs require a formal budget revision that is agreed by the signatories of the original project document, and may need the approval of the donor, UN pooled fund steering committee or vertical fund, if relevant. The UNDP programme manager alone may sign the revision provided the other signatories have no objection. This procedure may be applied, for example, when the purpose of the revision is only to re-phase activities among years.
Source: Manage Change
Each office/unit must prepare and maintain a Business Continuity Plan (BCP), to ensure that the organization can carry out its functions, so far as is reasonably practicable, when faced with an emergency. The BCP must be reviewed annually. The BCP covers all UNDP-administered personnel, business functions at all levels, including those that have been subcontracted to external contractors and suppliers, where the overall legal responsibility remains with UNDP. The BCP does not cover third party resilience; however, subcontractors should be asked to provide evidence that they have considered potential resilience issues. Project offices are also encouraged to apply the principles of BCM. 16. The BCP follows International Best practices, ISO 22301 (Societal Security – Guidelines for Incident Preparedness and Operations Continuity Management).
Source: Business Continuity Management
The Business Impact Analysis (BIA) is conducted by each country office or bureau unit, and coordinated by the office of the Business Continuity Focal Point. They may request technical assistance from the Directorate, Bureau for Management Services (BMS). The BIA includes: a. Identification of the critical business functions, b. Assessment of the impacts from identified risks that may disrupt critical business functions; c. Specification of setting recovery times in the event of disruptions; d. Defining recovery strategies for critical business functions, including the allocation of appropriate resources.
Source: Business Continuity Management
A business process is the set of activities supporting an organizational structure in achieving its objectives.
Source: Enterprise Risk Management
The “Buyer” role refers to staff members who conduct procurement (including procurement of Individual Contractors) and/or arrange travel (if located outside of HQ). Buyers exercise their procurement role on behalf of project managers and other clients.
Source: Internal Control Framework
C
A Candidate Pool is a qualified, pre-assessed and evaluated, pre-endorsed group of candidates suitable to perform the functions of a substantially similar set of rotational posts in a given job family.
Source: Selection and Reassignment Policy for International Rotational Posts
Assets intended for long-continued use or possession, e.g., land, buildings and nonexpendable equipment
Source: UNDP Financial Regulations and Rules
During transportation and storage, all cargo is vulnerable to a range of risks, such as damage, pilferage and theft, breakage, non-receipt of part or an entire consignment. Cargo insurance thus provides protection against potential financial losses resulting from such risks. Business Units should ensure the following: a. Protection for goods subject to risks, including war, strikes, riots and civil commotions.; b. The duration of insurance coverage is sufficient for the period of transportation from “warehouse to warehouse,” including a minimum of 30 days, estimated for storage at the destination site; c. Goods are insured for the cost, insurance and freight (CIF) value plus an agreed percentage, generally 10 percent, to reflect the indirect cost to the Business Unit incidental to cover, or replace goods.
Source: Shipping and Insurance
A cash flow forecast is a short term projection of cash movement and its implications for the liquidity position of an organization. Depending on the size of the organization and business purpose, the time horizon for the forecast can be daily, (also called daily cash positioning), monthly, quarterly, and annually, on a rolling basis.
Source: Management of Cash Planning/Forecasting of Cash Flows
Cash Operations is defined as currency notes physically held on a CO’s premises to meet operating needs in a country in which normal banking services are unavailable. COs are sometimes required to operate in a crisis environment where banking facilities are unavailable. In such instances, COs may find it necessary to conduct all financial transactions in cash. Cash Operations create significant financial risk for UNDP, as well as physical security risk for staff who handle the cash.
Source: Cash Operations
The Cash Transfer Modalities to be adopted shall be based on the Partner’s Adjusted Risk Rating, which is derived from the results of the micro assessment with due consideration to the specific programming context, with exceptions documented.
Source: Harmonized Approach to Cash Transfers (HACT)
A letter of reprimand based on the Respondent’s conduct. A censure doesnot affect the Respondent’s eligibility to participate in UNDP procurement processes, but it will be an aggravating factor in any future decisions to impose additional Sanctions.
Source: Vendor Sanctions
Centralized functions are those functions that will be performed only by the Global Shared Services Unit (GSSU) and UNDP NYHQ through Accounts Division, OIMT or General Operations/ BMS. Refer to POPP on Furniture and Equipment for more details.
Source: Intangible Assets : Amortizations, Reconciliations, Reports and Centralized Functions
Any UNDP staff member governed by the UN Staff Regulations and Staff Rules who submits a request in writing when leaving the service of UNDP is provided a statement relating to the nature of his/her duties and length of service. Upon the staff member's written request, the statement can also refer to the quality of his/her work and official conduct. Such certificates are distinct from reference checks and responses to inquiries from prospective future employers or from other organizations of the United Nations common system. The respective senior manager of the unit/office in which the staff member was last assigned must sign the certificates. For international professionals, the certificate is issued by SAS/OHR Copenhagen.
Source: Certificate of Service
The certified financial report gives a comprehensive view of how contributions are recorded and utilized, reflecting the operational status, revenue, expenses, and balance of the contributions provided by individual non-programme country donors. The recipients of these reports are these donors and the relevant UNDP country offices.
Source: Certified Financial Reports
The individual who manages the Vendor Review Committee (VRC) and its proceedings. The VRC Chairperson reports to the Chief Procurement Officer (CPO) and is responsible for the issuance of decisions taken by the CPO.
Source: Vendor Sanctions
Change control defines how changes to ICT systems and infrastructure can be implemented and released into a live environment. This process exists in the context of ICT governance, as defined in the IM Strategy.A comprehensive Change Control and Release Management process minimizes risks involved in introducing changes and it becomes a method of communication between stakeholders – the person requesting a change, the Change Control Manager and the team building the change.
Source: Change Control and Release Management Standards
A project document may be revised at any time by agreement among the signatories to the document, the donor, UN pooled fund steering committee and/or vertical fund, as relevant, and following consultation with the project board. The purpose of the revision is to make substantive or financial adjustments and improvements to the project. Restrictions apply for GEF- and GCF-financed projects.
Source: Manage Change
The individual values in the Chart of Accounts, which in combination, describe a specific financial activity. With the aid of reporting and query tools, chartfields provide access to accounting data needed for budget control, management reporting, and statutory (or formal and final financial) reporting.
Source: Maintenance and Usage of Chart of Accounts
The Chart of Accounts (COA) plays a role in Quantum financial systems for control, budgeting and reporting. The correct use of the COA is critical for accurate financial, management and donor reporting.
Source: Maintenance and Usage of Chart of Accounts
Chartered Medical Evacuation Travel (CMET) consists of obtaining highly specialized medical air ambulance services together with, as necessary, professional medical services to evacuate a critically ill staff member or dependent. CMET is to be used for the most critical emergencies and when commercial air transportation by the most direct and economical route (the normal mode for MET) is not sufficient to safeguard the staff member’s life. All Heads of Office should be fully briefed on CMET procedures, have all relevant contact numbers of medical officers, approving officers, International SOS and HQ contacts and are expected to be capable of acting quickly and correctly outside normal working hours.
Source: Chartered Medical Evacuation Travel (CMET)
Used to establish a hierarchical structure, which visually represent a set of summarization rules for a particular chart field. For instance, a tree for account code 11000 (Cash and Near Cash) would have as components accounts 11005 and 11006 that would roll up to a total for reporting in code 11000.
Source: Maintenance and Usage of Chart of Accounts
According to Rule 121.01 paragraph (a) of the UNDP Financial regulations and Rules (as amended on January 1, 2012), the Chief Procurement Officer of UNDP is accountable to the Administrator for all procurement functions of UNDP for all its locations, except for those procurement actions governed by paragraph (c). The Chief Procurement Officer may further delegate authority to staff at headquarters and other locations, as may be appropriate in fulfilling the purposes of these rules.
Source: UNDP Financial Regulations and Rules
Circumventing thresholds for undertaking formal solicitations and for review by procurement review committees occurs by splitting orders, establishing long-term agreements that have no total value, and estimating costs below real costs to bring in low-value contracts that are later adjusted. When extending or amending contracts, determine the contract history and current cumulative contract amount, and justify why the contract is being extended or amended.
Source: Procurement Ethics, Fraud and Corrupt Practices
Non-Governmental Organization (NGO), is defined as a non-profit organization, group or institution that operates independently from a government and has humanitarian or development objectives.
Source: Harmonized Approach to Cash Transfers (HACT)
The Clean-Up of the Accounts Payable (AP) refers to an exercise that ensures that there are no pending vouchers with an accounting date on or before the month end date.
Source: Quantum Financial Closure Instructions
The clean-up of POs requires that all pending purchase orders with budget date on or before the month-end date to be reviewed. The goal is to ensure that there are no old pending purchase orders. If there are, it will create inconsistencies between reports from Budget Control, Projects and the GL.
Source: Quantum Financial Closure Instructions
From the allegations of wrongdoing refers to the closure of the staff member’s case before disciplinary proceedings have been initiated.
Source: UNDP Legal Framework for Addressing Non-Compliance with UN Standards of Conduct
Projects should be closed in a timely manner to manage fiduciary risk, meet donor expectations, avoid costly extensions and enable the timely transfer of assets for the sustainability of results. Closing a project requires assessing overall performance, quality and lessons learned, and necessary handover to ensure sustainability.
Source: Close and Transition
Closed trust funds have in the past been created in agreement with a single donor and the contributions to the trust fund were restricted to that donor. The trust fund donor agreement also served as the terms of reference for the trust fund. Closed trust funds are now discouraged and cost sharing agreements should be used instead.
Source: Trust Fund Management
Typically third party, contracted service that provides computing services along with the underlying technical architecture (e.g., servers, storage, networks) to enable convenient, on-demand network access to a shared pool of configurable computing resources that can be rapidly provisioned and released with minimal management effort or service provider interaction. Cloud computing has five essential characteristics: on-demand self-service, broad network access, resource pooling, rapid elasticity, and measured service.
