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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
- 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 Management 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: Limited Liability Clause
- 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
- Monitoring and Evaluation
- Principal Recipient Start-Up
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Procurement and Supply Management
- Development of List of Health Products and Procurement Action Plan
- Distribution and Inventory Management
- Overview
- Price and Quality Reporting (PQR) System
- Procurement of Non-health Products and Services
- Procurement of Pharmaceutical and Other Health Products
- Quality Control
- Rational use of Medicines and Pharmacovigilance Systems
- Strengthening of PSM Services and Risk Mitigation
- UNDP Health PSM Roster
- UNDP Quality Assurance Policy and Plan
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Reporting
- Communicating Results
- Grant Performance Report
- Overview
- Performance-based Funding and Disbursement Decision
- PR and Coordinating Mechanism (CM) Communication and Governance
- Reporting to the Global Fund
- UNDP Corporate Reporting
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Risk Management
- Common Risks Identified in Global Fund Programmes
- Global Fund Risk Management
- Introduction to Risk Management
- Overview
- Risk Management in High Risk Environments
- Risk Management in UNDP-managed Global Fund Grants
- Risk management in UNDP
- UNDP Risk Management in the Global Fund Portfolio
- 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 of 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 $ 1,500 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, laboratory equipment such as CD4 count machines.
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 Atlas to enable accurate and consistent coding as well as user friendly 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 of 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 medical supplies, 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:
- POPP Asset Management
- Asset Management Atlas User Guide
- OnDemand Asset Management
- IPSAS: Guidance Note on Property, Plant & Equipment (PP&E)
Reference should also be made to the Global Fund Partnership Team’s Asset Management in the Context of Global Fund Grants Guidance Note which addresses the key issues that arise regularly in CO management of assets financed with Global Fund grants and provides guidance on specific responsibilities of UNDP as Principal Recipients (PR) of the Global Fund (i.e. as a PR, UNDP also has responsibility for ensuring adequate management of assets procured and/or used SRs and SSRs.
The guidance note provides guidance on how UNDP can ensure compliance with the Global Fund Grant Agreement. It specifically addresses UNDP’s responsibilities concerning:
- Assets acquired using UNDP procurement procedures and used by COs and SRs;
- Exceptional circumstances where assets are procured by SRs;
- Assets used by SSRs;
- Assets procured with grant funds by an outgoing PR where a new Grant Agreement is signed with UNDP taking over as PR; and
- Transfer of assets and grant closure (i.e., when the Grant Agreement is ending or UNDP is transitioning the grant to another PR but there are project assets remaining).
The following templates are provided:
- Acceptance by the Government Sub-recipient of Temporary Custody of the Assets from UNDP
- Transfer of Title to the Assets from UNDP to the Government Sub-recipient
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Transfer of Title to the Assets from the Global Fund to UNDP (when UNDP takes over as PR)
- Transfer of Title to the Assets from UNDP to SR or PR (at grant closure or new PR)
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