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Functional Areas
- Audit and Investigations
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Capacity development and transition, strengthening systems for health
- A Strategic Approach to Capacity Development
- Capacity Development and Transition - Lessons Learned
- Capacity development and Transition Planning Process
- Capacity Development and Transition
- Capacity Development Objectives and Transition Milestones
- Capacity Development Results - Evidence From Country Experiences
- Functional Capacities
- Interim Principal Recipient of Global Fund Grants
- Legal and Policy Enabling Environment
- Overview
- Resilience and Sustainability
- Transition
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Financial Management
- CCM Funding
- Grant Closure
- Grant Implementation
- Grant-Making and Signing
- Grant Reporting
- Import duties and VAT / sales tax
- Overview
- Sub-recipient Management
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Grant closure
- Overview
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Steps of Grant Closure Process
- 1. Global Fund Notification Letter 'Guidance on Grant Closure'
- 2. Preparation and Submission of Grant Close-Out Plan and Budget
- 3. Global Fund Approval of Grant Close-Out Plan
- 4. Implementation of Close-Out Plan and Completion of Final Global Fund Requirements (Grant Closure Period)
- 5. Operational Closure of Project
- 6. Financial Closure of Project
- 7. Documentation of Grant Closure with Global Fund Grant Closure Letter
- Terminology and Scenarios for Grant Closure Process
- Human resources
- Human rights, key populations and gender
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Legal Framework
- Agreements with Sub-recipients
- Agreements with Sub-sub-recipients
- Amending Legal Agreements
- Implementation Letters and Performance Letters
- Language of the Grant Agreement and other Legal Instruments
- Legal Framework for Other UNDP Support Roles
- Other Legal and Implementation Considerations
- Overview
- Project Document
- Signing Legal Agreements and Requests for Disbursement
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The Grant Agreement
- Grant Confirmation: Conditions Precedent (CP)
- Grant Confirmation: Conditions
- Grant Confirmation: Face Sheet
- Grant Confirmation: Schedule 1, Integrated Grant Description
- Grant Confirmation: Schedule 1, Performance Framework
- Grant Confirmation: Schedule 1, Summary Budget
- Grant Confirmation: Special Conditions (SCs)
- Grant Confirmation
- UNDP-Global Fund Grant Regulations
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Monitoring and Evaluation
- Differentiation Approach
- Monitoring and Evaluation Components of Funding Request
- M&E Components of Grant Implementation
- Monitoring and Evaluation Components of Grant Making
- Overview
- Principal Recipient Start-Up
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Health Product Management
- UNDP Quality Assurance Policy
- Compliance with the Global Fund requirements
- Distribution
- Inspection and Receipt
- International freight, transit requirements and use of INCOTERMS
- Inventory Management
- Overview - Health Product Management
- Pharmacovigilance
- Product Selection
- Quality monitoring of health products
- Quantification and Forecasting
- Rational use
- Risk Management for PSM of health products
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Sourcing and regulatory aspects
- Development of List of Health Products
- Development of the Health Procurement Action Plan (HPAP)
- Global Health Procurement Center (GHPC)
- Guidance on donations of health products
- Health Procurement Architecture
- Local Procurement of health products
- Other Elements of the UNDP Procurement Architecture
- Procurement of non-pharmaceutical Health Products
- Procurement of Pharmaceutical Products
- Submission of GHPC CO Procurement Request Form
- Storage
- Supply Planning of Health Products
- UNDP Health PSM Roster
- Waste management
- Grant Reporting
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Risk Management
- Introduction to Risk Management
- Overview
- Risk management in crisis settings
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Risk Management in the Global Fund
- Additional Safeguard Policy
- Challenging Operating Environment (COE) Policy
- Global Fund Review of Risk Management During Grant Implementation
- Global Fund Risk Management Framework
- Global Fund Risk Management Requirements During Funding Request
- Global Fund Risk Management Requirements for PRs
- Local Fund Agent
- Risk management in UNDP
- Risk Management in UNDP-managed Global Fund projects
- UNDP Risk Management Process
- Sub-Recipient Management
Asset Management
Asset Management is the process of safeguarding, maintaining, managing and accounting for Property, Plant and Equipment (PP&E), Finance Leases and Intangibles used and controlled by UNDP. Assets are recorded (capitalized) in UNDP’s books when ALL the following criteria are met for an item:
- Provides future economic or service benefits to UNDP – i.e., the PP&E item is held for use in the implementation of UNDP Programmes or for administrative purposes;
- Is expected to be used during more than one reporting period (12 months);
- Has a value of $ 5,000 or more (Capitalization Threshold);
- Is used and controlled by UNDP; and
- Has a cost that can be reliably determined.
“Use and control” is critical, in that it determines whether an asset should be capitalized or not. When an asset is capitalized, the total cost of the asset is expensed over several accounting periods instead of expensed upon purchase.
Examples of specific assets for Global Fund projects are IT equipment, vehicles and furniture used and controlled by the Project Management Unit (PMU) or Country Office (CO) staff during grant implementation. Vehicles and Equipment (Health and Non-Health Equipment) that are used and controlled by Sub-recipients (SRs) and Sub-sub-recipients (SSRs) are expensed and not capitalized as assets. Examples would be vehicles, IT equipment, bicycles, generators, medical laboratory and diagnostic equipment.
With the exception of leasehold improvements, donated assets and intangibles, all PP&E will be acquired through the Procurement Catalogue within Atlas. The Procurement Catalogue is an electronic purchasing list embedded within Quantum to enable accurate and consistent account coding and efficient navigation. It automatically populates GL account codes and item description and consequently, sets the accounting treatment for the item or service right at the requisition stage. Under the Procurement Catalogue; there are 2 sub-catalogues:
- UNDP Catalogue: To be selected when all the UNDP criteria for capitalization are met (see above). The item will be coded to an asset GL account and capitalized in the Asset Management Module of Atlas.
- Non-UNDP Catalogue: Items that do not meet the UNDP criteria for capitalization must be selected from this catalogue and will be expensed immediately. For example, PP&E delivered to a 3rd party, used in less than one reporting year or that costs less than $1,500.
For non-medical GF items, either the UNDP Catalogue or Non-UNDP Catalogue will be selected based on the prevailing circumstances. For Global Fund health products, there is a special set up within the Procurement Catalogue where item descriptions are captured at a high level due to the multiple number of suppliers and medical items. Again, either the UNDP Catalogue or Non-UNDP Catalogue is then selected based on the prevailing circumstances. It is therefore crucial that the purchase objective must be known at the requisition stage as this determines the accounting treatment of the PP&E though out its life.
Refer to the following for detailed Asset Management policies and procedures:
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