UNDP ANGOLA
Operating Proceduers
2006/07 Draft
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Unit
Content Key Processes in UNDP Management and Development Projects (DEX): o PO-Voucher Procedures Roles and Responsibilities Work flow Supporting documents Turn-around time Non-PO Voucher Procedures Roles and Responsibilities Workflow Supporting documents Turn-around time Template
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NEX/NGO transactions: o Advances. Procedures Roles & Responsibilities Work flow Supporting Documents Turn around time o Expenditures Procedures Roles & Responsibilities Work flow Supporting Documents Turn around time 14
Direct payments Procedures Roles & Responsibilities Work flow Supporting Documents Turn around time Atlas Agency payments o UNFPA, UNIFEM & UNV Relevant Agreement Roles & Responsibilities Supporting documents Work flow Turnaround time UNOPS Procedures Roles & responsibilities Workflow Supporting documents Turnaround time
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Non-Atlas Agency payments
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o o o o o o o Relevant agreements Disbursements – Non-Po voucher Procurement & Contracts - PO Vouchers Roles & Responsibilities Work flow Turnaround time Documentation
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Medical Insurance Plan (MIP) o Applicability o Relevant policies o Roles & Responsibilities o Work flow o Turnaround time o Documentation Salary Advances o Applicability o Relevant policies o Locally-Recruited staff o Internationally-Recruited Staff o Procedures o Roles & Responsibilities o Documentation o Turnaround time Global Payroll o Applicability o Relevant policies o Roles & Responsibilities o Work flow o Turnaround time o Documentation UNFCU o Relevant policies o Roles & Responsibilities o Work flow o Turnaround time o Documentation Reversals, Adjustments and Corrections o Relevant policies o Roles & Responsibilities o Work flow o Turnaround time o Documentation Petty cash o Relevant policies o Roles & Responsibilities o Turnaround time o Work flow o Documentation Travel o Relevant Policies o Procedures o Roles & Responsibilities
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o Supporting document o Work flow o Turnaround time Key Financial Rules and Regulations UNDP Internal Control Frame work Supporting Documents
Annex 1 Annex 2 Annex 3
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Management and Development Projects (DEX)
General There are two types of vouchers which can be created in Atlas Account Payable: (i) Purchase Order Vouchers which are linked to a purchase order. Generally, any procurement over $2,500 dollar would require purchase order (ref: procurement procedures), and Non- Purchase order vouchers which support the payment of goods and services that cannot be linked to the purchase order process. Advances to executing agencies, staff related advances; MIP reimbursements are made using non-PO based vouchers.
(ii)
PO Voucher Relevant policy Resource must be obligated, by means of an obligation document, as soon as a contract, agreement or undertaking of any nature has been entered into. All payments for capital expenditure items (non expendable) irrespective of their value, SSA services and goods or services exceeding $ 2,500 against expenditure accounts beginning with „6‟ 0r „7‟ must be made through purchase order (Commitment is processed by raising Purchase order in Atlas)
Procedure: The requesting unit/Project Manager initiates/approves requisition
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The Buyer carries out the procurement process & creates the PO The Approving Manager approves the PO The Requesting Unit/Project Manager verifies satisfactory receipts of goods/services The Finance user creates PO-voucher The Operation Manager approves the pending disbursements
Roles and Responsibilities Roles Responsibilities • Process requisition in Atlas, • Insure that enough resources available, COA correct, all information required by buyer are included, Note • The requisition should include, at a minimum: – Detailed description of goods with generic specification – Quantity of goods to be purchased – Unit of measure that best matches the goods required – Required delivery date – Delivery location – Estimated price – Additional information, if required
Programme Assistant (requesting unit)
Project Manager / (Programme Officer)
Buyer : Procurement (Goods & Service) Human Resource (SSA & SC) Travel Unit
Approves requisition outside of Atlas after confirming: o Requisitions are properly prepared, o Requisitions are consistent with the project work plan, o The requisition clearly specifies the items to be purchased, and how it will be paid for o Undertake procurement on the basis of an approved requisition, o Conduct the procurement and contracting process in accordance with UNDP regulations and rules o Decide whether receiving is required, in Atlas, for the PO (e.g., for DSA, SSA receiving is not required) o After creating the PO the buyer notifies the approver that the PO is ready for approval. The buyer also forwards any
•
Where the procurement process did not comply with UNDP rules, then the buyer must obtain a written justification from the project manager and must bring the exception to the attention of the approving manager, prior to his/her approval of the PO
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(DSA & ATKT) o
necessary supporting documentation that the approver needs in order to approve the PO. Maintain the supporting documentation for audit purposes (e.g approved requisition including the terms of reference/goods specifications, advertisements, process for short listing, scoring of vendors/candidates, CAP minutes, exceptions to the procurement rules, etc…) Forward signed copy of PO to finance unit for filing/payment Supporting document reviewed by the approving Managers:
o Approving Officers: < US$ 4,999.00 (Programme Officers) US$ 5,000 – US$ 29,999 (Finance specialist, Senior Economist) US$ 30,000 (RR, CD, DCDs)
Confirms that the commitment is in line of UNDP mandate, Confirms that the commitment/payment is consistent with the project work plan, If not satisfied with the above, discuss concerns with the project manager and/or buyer, Confirm that the purchase requisition is properly done, review the accuracy of the chart field & amounts, Confirm that the procurement rules are followed and value for money achieved, Confirm the appropriateness of exception brought to his/her attention by the buyer, Review the validity and completeness of the supporting documentation and approve the PO
•
o approved purchase requisition o approved work-plan o terms of reference (“services”) or specifications (“goods”) o list of shortlisted suppliers/candidates o quotes for procurement between $2,500 and $5,000 o CVs of shortlisted SSA/service contract candidates o CAP minutes and/or ACP minutes o detailed evaluation sheets o the unapproved purchase order/contract
Approving managers:
– – – Must not approve payments to themselves, Must not approve the PO for his/her own travel, Where a staff member is both a project manager and an approving manager, he or she should not approve POs and Non PO payments for his/her projects unless: • he/she is the head of the office • The payment is less than US$ 2,500
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Finance user
• • • • • •
• •
Review the accuracy of the payment amount, Ensure that the payment modality is correct, Confirm that payment has not already been made, Verify vendor bank details, Ensure credit notes received will be offset against the amount paid, if any Ensure payments are entered into the system with the correct due date, so that payment can be scheduled in accordance with the agreed upon payment terms in the PO or contract document, Verify that if the PO requires three way matching, that the project manager (or his/her designate) has recorded satisfactory receipt of goods/services in Atlas, Bring any exceptions to the attention of the approving manager who approved the PO
Operation Manager
o review the Atlas exception report that compares the PO, invoice and disbursement for inconsistencies such as a variance between the name of the vendor on the AP voucher and the payee’s name on the disbursement details. o approve pending disbursements as the “third authority”
o
Supporting Documents Disbursement vouchers must be supported by appropriate and complete documentation: original invoices, payee´s receipts, and other relevant documentation supporting the transaction. Disbursements to vendor must be supported by the original invoices and must include verification that the goods have been received Disbursement to consultants must be must be supported by the original invoice or receipt and must include verification that services have been received. Disbursement for travel claim must be supported by supported by a completed “voucher for reimbursement of Expenses”
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List of documents required by the finance unit for various types of payments is attached. Annex3 Turnaround Time: Attached
Work Flow: Goods and services: Attached SSA and SC: Attached
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Non_PO Voucher Non-PO voucher is created in Atlas, for Payments, for which funds did not need to be reserved by the recording of an obligation in accordance with Rule 120.02. Non-PO voucher supports the payment of goods and services that can not be linked to the purchase order process. Payments for the following services can be processed through Non_PO vouchers: All vendor payments less than US$ 2,500 except SSA, SC and Capital expenditure NEX/NGO Advances Workshop advances MPO Salary advances Medical Insurance claim Overtimes, e.t.c Procedure – – – – The Project Assistant initiates and the Project Manager approves the request for non PO payment The Finance staff creates the non PO payment voucher (Non-PO vouchers are being initiated by the Programme Assistant few DEX projects) The Approving Manager approves the non Po payment voucher The Operation Manager approves the pending disbursement
Roles and Responsibilities: Roles Programme Assistant
Responsibilities o Checks resource availability, COA are valid, o Payment is in line with the project work plan o Initiate request for NON_PO Payments and submit for approval by the Project manager/Programme Officer o Process Non_PO voucher for DEX projects o Route the voucher for approval, o Budget check approved vouchers
Note
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Programme manager Finance user
Approve request for Non-PO payments after ensuring that: Activities financed are within mandate Payment is incompliance with the procurement manual (i.e under US$ 2,500) or other applicable guidelines Payment was not done before, Goods were received (Services performed satisfactorily)
o review the accuracy of the payment amount (e.g. review the calculation of the travel advance) o ensure that the payment modality is correct (i.e. EFT or cheque) o confirm that payment has not already been paid o verify vendor banking details (i.e. compare the banking details on the invoice to the vendor o ensure credit notes received will be offset against the amount paid o ensure payments are entered into the system with the correct due date, so that payment can be scheduled in accordance with the agreed upon payment terms. o verify that the request for Non PO payment is approved by the project manager (including, if applicable, verifying of satisfactory receipt of goods/services) o verify that the payment does not require a PO (i.e. that it is under $2500) o verify that the payment is in compliance with UNDP procedures o process Non-Po voucher and o route the NonPO voucher and supporting
For some DEX projects, vouchers are processed by the Programme Assistant
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o o o o
Approving Officers
documents to a manager for approval budget check of execute the pay cycle and process BTRs/cheques Distribute signed cheques to the client, file approved and paid payment voucher with supporting documentation
Supporting document reviewed by the approving Manager:
Operation Manager
o Confirm that the payment is consistent with project work plan o Review the accuracy of the chart fields and the accuracy of the amount o Confirm that the request for payment was properly approved by the project manager o Confirm that the nonPO payment complies with procurement rules o Confirm there is no reason not to make payment ( Duplicate payment, correct payee) o o review payment request, compares invoice and disbursement for inconsistencies such as a variance between the name of the vendor on the AP voucher and the payee’s name on the disbursement details. o approve pending disbursements as the “third authority”
o approved request for payment o original invoice, receipt or other supporting documentation o if applicable, verification from the project manager of satisfactory receipt of goods/services. o
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Supporting Documents: Disbursement vouchers must be supported by appropriate and complete documentation: original invoices, payee´s receipts, and other relevant documentation supporting the transaction. Disbursements to vendor must be supported by the original invoices and must include verification that the goods have been received Disbursement to consultants must be must be supported by the original invoice or receipt and must include verification that services have been received. Disbursement for travel claim must be supported by supported by a completed “voucher for reimbursement of Expenses”
List attached: Annex 3 Turnaround time: Attached
Work flow: Attached
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NEX/NGO transactions:
NEX/NGO ADVANCES The executing agent is responsible for the management of all UNDP resources allocated to a nationally executed programme/project. In this capacity, governments are accountable to UNDP for the entirety of UNDP Programming resources under their management. The executing agent is responsible for maintaining an accounting system that contains records and controls sufficient to ensure the accuracy and reliability of programme or project financial information and reporting. The accounting system must also insure that the receipt the receipt and disbursement of UNDP funds is properly identified and budget categories approved are not exceeded. As stated in the Programming Manual, the UNDP country office must maintain an internal control system designed to ensure that the UNDP RR can adequately monitor the financial activity and budget of a programme or project within the scope of his/her responsibilities. The UNDP RR is accountable to the Administrator and responsible for financial monitoring of programmes/projects, for ensuring proper use of UNDP funds and for providing advances of funds based on appropriate financial reporting Procedure: The National Project Director submits the Financial Report. The office reviews the FR, Work Plan, outstanding advances and process quarterly advance as long as resource is available.
Roles and Responsibilities: Roles Implementing partner (Project Director) Responsibilities Verify that there are sufficient funds at the donor/fund level, Ensure that the advance requested through FR is based on a realistic projection of the funds that will be needed for the period requested and in accordance with the programme/project work plan, Submit the signed FR to the UNDP country Office within 15 days after the end of the Note The request for advance in the FR specifies the cash required for the next quarter in two components: a.) Outstanding obligations: any input s that have been contracted for and are received, en route or in progress, but for which a check has not been written. Only obligations that will be paid in the next quarter are included; b.) Planned expenditures: are the new inputs that will be procured and paid for during the next quarter.
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quarter Makes disbursements from the advances received according to the project work plan and keeps records of all transactions Verify the reasonableness of the Outstanding Obligations, Planned Expenditures and Advances Requested to the programme/project budget, work plans and other documentations available , Verify that resources are available in the budget and ensure that the amount requested does not exceed the amount of funds reasonably required disbursement for the next three month, Ensure that the Opening balance agrees with the closing balance in the last financial report Verify that the Advanced Received agrees with the UNDP country office records, Validate the arithmetic of the report Submit the FR for the CD/RR approval Process an AP voucher charging Advance account, Ensure amount, currency, payee consistent with the supporting FR, Print and sign the unapproved AP voucher and submit with supporting FR to the approving Manager Note: Programme Officer must verify that 80% of the previous advance and 100% or all of earlier advances have been liquidated (utilized) before approval of the current advance request. Any deviation from this rule requires Resident Representative approval.
Programme Officer
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CD/RR Approving Officers
Budget check the voucher Approve the FR by signing on the hard copy Confirm that advance processed does not exceed funds required for the next quarter and is in conformity with the project work plan Review the AP voucher and supporting FR for:
o signed approval of Programme Officer o consistency of both check amount, currency, payees, account codes o
Finance Unit Operations Manager consider any other information that should prevent UNDP from making this payment, Approve the advance voucher Review payment modality, due dates and exchange rates used, take appropriate action, if required Run the pay cycle, Process bank transfers to the project bank account Documentation of payment vouchers for future references Review for consistency of FR, vouchers and cheques, and , approve the pending voucher, if satisfied
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Work flow: Attached
Supporting Documents: attached Approved Financial Report (FACE) Quarterly work plan Turnaround time : attached Direct Payments This section is applicable only to the direct payment modality (i.e. where the executing agency is responsible/accountable for the project expenditure). Under this modality, the office provides accounting services and banking services to the executing agency. The direct payment modality is possible only where the office has carried out an assessment of the internal controls of the executing agency and determined that they are adequate. (This is also true of the advance modality.) The office is responsible for monitoring project activities to ensure that any deviations from the project workplan and budget are promptly detected. The office is also responsible for arranging for annual audits of the executing agency to ensure that internal controls are adequate and that UNDP resources are used for the purposes intended. (Refer to OAPR NEX website.) Procedure The National Project Director sends the Direct Payment Request to the office with appropriate supporting documents. The office makes the payment as long as the request is properly authorized. The disbursing office creates and approves the payment voucher. The only responsibility of the approver is to confirm if the request is properly authorized. Roles and Responsibilities Responsibilities Forward to the UNDP Country office Request for Direct Payment , duly completed and signed by the designated official
Roles Implementing partners
Note
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Ensure that all original supporting documentation for the expenditures are maintained and properly filed Obtain disbursement vouchers , copies of cheques and other documents for the direct payments made by UNDP Office for filing and future reference Review of availability of resources, and completeness of the COA Ensure that the request is properly authorized and initiate the payment process, If agree, raise AP voucher, sign and pass to the approving Officer Provide the executing agencies with the disbursement vouchers, and relevant supporting documents ( to ensure the records are complete the office should confirm to the executing agency when direct payments are made on its behalf) Review the AP voucher and supporting request for consistency and proper authorization, Consider any other knowledge that should prevent payments by UNDP If in order, approve the AP voucher Check payment modalities, vendor details Budget check the approved voucher Execute the pay cycle Execute bank transfer or delivery of cheques to the beneficiary Documentation of the payment vouchers Review for inconsistencies
Programme Officer
Optionally, the office may require the executing agency to submit supporting documentation for the payment in order for the office to monitor project activities on a transactional basis. But this is not mandatory. In any event, the executing agency should send only copies so that the original documents are available, in the office of the executing agency, for the audit.
Approving Officers
Finance unit
Operations Manager
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Work Flow: Attached Supporting Document: Certified Direct Payment Request Form Copy of Invoices and Goods Receiving Notes
Approve pending voucher
Turnaround time : attached
Recording NEX/NGO Expenditures Detailed guidance on how to monitor and clear advances can be found in the following memos issued by the Comptroller (NEX Financial Reports and OFA opening balances in Atlas, 3 September 2004 Roles and Responsibilities Roles Implementing Partner Programme Officer/Assistant Responsibilities Submit signed FR to UNDP Office Review for reasonableness and consistency with programme activities and signed annual work plan Check sufficiency of available advance and budget balances, endorse, if satisfied, and forward FR for approval by the CD/RR Raise APJV to clear the advance and recognize the expenditures as per the details in the FR Sign on the unapproved APJV and pass to the approving manager Budget check the approved APJV, Note
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Approving Officer
Review the APJV and agree to the supporting FR, Consider any further information that should prevent UNDP accepting this expenditure, Approve the Journal voucher Documentation of the approved Journal Voucher
Finance Unit
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Atlas Agency payments All Atlas Agencies (UNFPA,UNOPS,UNIFEM & UNV) will initiate their transactions. This means they will have already entered all the necessary chart fields. Where appropriate, they will contact UNDP Country Offices and request that the office to complete the transaction. The vouchers for these agencies should be prepared in their business unit, based on chart field information provided by these agencies to UNDP Offices. The agencies designate approval authority to either UNDP approvers or to their own staff. The distribution line should also indicate their respective GL business unit and chart fields. The banks that these agencies pay out of are UNDP banks. Thus, the system will automatically generate due to/due from these agencies during the post processing if their vouchers have been paid out of UNDP banks. UNFPA, UNIFEM and UNVs Disbursement Procedure: Agencies create and approve POs and vouchers using UNDP Bank Account UNDP executes the payment Roles and Responsibilities Roles Requesting Office Responsibilities Creates/approves the vendor in its own business unit Create and approve the payment voucher in its business unit, Budget check Provide vendor bank details and copy of supporting documents to UNDP finance unit Run the pay cycle Issue cheques/BTRS Deliver the cheques/BTRs to the beneficiaries Documentation of payment vouchers and supporting documents Approve pending disbursements Note
Finance unit
Operation Manager
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Purchase/Contracts UNDP Country Offices, upon receipt of request, provide services to UNFPA, UNV; UNIFEM in respect of its activities. For all actions taken on behalf of these agencies, the Financial Regulations and Rules of UNDP will apply. Transactions processed by the UNDP country Office will be based on UNDP procedures and practices as reflected by the UNDP Atlas configuration for each country office. Procedure
The requesting office sends approved Requisition to UNDP Procurement Officer UNDP Procurement Unit creates PO, in accordance with UNDP procedures, and route to UNDP approving officers for approval UNDP Approving Officers approve the PO and signs hard copy of the PO UNDP Finance Unit processes the payment UNDP Operation manager approves the pending voucher
Roles Requesting unit Procurement/Travel/HR Approving officer
Finance unit
Responsibilities Creates and approves the purchase requisition undertakes the procurement process, in accordance with UNDP rules, Create Purchase Order in atlas from the requisition, Budget check, Dispatch & Print the Pos Deliver the PO to the Supplier/Vendor Raise goods receiving note, if required Delivery the original invoice, receiving note and other documents to finance for payment Ensure that the procurement/contract was done in line with UNDP rules and regulations approves the PO in Atlas, if satisfied Sign on the hard copy of the PO Review invoices, goods receiving vouchers
Note
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Operation manager
and PO for consistency, Process the PO voucher in Atlas Execute the pay cycle Process bank transfer/check payment deliver to the beneficiary File payment vouchers and supporting documents for future reference Approve pending voucher,
UNOPS Relevant Agreement UNDP Country Offices, upon receipt of UNOPS request, provide services to UNOPS in respect of its activities. For all actions taken on behalf of UNOPS, the Financial Regulations and Rules of UNDP will apply. Transactions processed by the UNDP country Office will be based on UNDP procedures and practices as reflected by the UNDP Atlas configuration for each country office. UNDP country offices are notified that the Atlas system is now configured to enable UNDP to process transactions on behalf of UNOPS and to outline the Atlas steps. Procedures UNOPS sends approved Requisition UNDP Procurement Unit creates PO and route to UNDP approving officers for approval UNDP Approving Officers approve the PO UNDP Finance Unit processes the payment UNDP Operation manager approves the pending items Roles and Responsibilities Roles UNOPS Responsibilities Approve or amended new vendor records created by UNDP CO‟s Buyer Create and approve requisition
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Procurement unit
Send approved requisition and supporting documents to UNDP procurement unit, Override budget, if necessary and notify the UNDP Procurement unit Based on the receipt of notification from UNOPS, create purchase order in the same UNOPS Business Unit that the requisition was created Follow normal procedure for creating a purchase order copied from requisition Replace the UNOPS buyer name with the UNDP buyer in the Buyer field Route the PO to the appropriate UNDP staff member for approval and budget checking Dispatch PO Create receipts in Atlas When necessary update or create new vendor records to process purchase orders/or AP vouchers Budget Check the approved PO and notify UNOPS for any Budget problems, Approve the PO based on UNDP procedures, Create PO AP voucher in the same UNOPS XXX50 Business unit that the Purchase order was created The normal procedures for creating AP UNDP staff are not allowed to approve Non-PO voucher for UNOPS. In the event that the purchase order fail budget checking, the procurement officer should notify the appropriate UNOPS PM for resolution. The UNDP CO should not override the purchase order transaction
Approving Officers Finance Users
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vouchers sourced from a PO should be followed Execute the Pay cycle, Issue cheques/execute bank transfers Documentations of payment vouchers & supporting documents Approve pending disbursements
Operations manager
Work flow : attached
Supporting Documents: Approved PO, Original invoices Goods Receiving Notes for Goods/statement of satisfactory performance for services
Turnaround time: attached
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Non Atlas Agencies Disbursement Procedure: The non-Atlas office sends the UNDP office an authorized request (describing the payee, the banking details, the amount, the currency, and the payment due date). The UNDP office creates and approves vendors, creates and approves Non_PO vouchers and makes payment as long as it has sufficient funds in its bank account and as long as the request is properly authorized. The only responsibility of the approving manager is to ensure that the request is authorized. Roles and Responsibilities
Roles Requesting unit Procurement Finance unit
Responsibilities Send to UNDP registry an authorized request (describing the payee, the banking details, the amount, the currency, and the payment due date) Create new Vendor in Atlas, if required Approve the new vendor in Atlas, if required Ensure that the payment authorization is signed by the designated agency official, Ensure that the payee information, Agency references, obligation and account references are complete, The payment request (invoice presented) does not exceed the authorized amount Process Non-PO voucher and route for approval, Budget check Execute the pay cycle, Deliver the cheque to the beneficiary/process bank transfer Documentation of payment voucher for future reference Verify validity of authorization (completeness, authorization) Verify completeness & correctness of COA, Agency ULO/Reference , Account
Notes
Please ensure that Agency ULO/Reference Number/AccountProject Code need to be entered for Fund Code 12000. If the Agency ULO/Reference Number/Account and/or Project Code are not entered the transactions will not be posted to the SCA and will be part of the Financial dash board exception
Approving Officer
The only responsibility of the staff member who approves the vendor is
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Operation manager
and Project references Verify that payment vouchers are raised against correct activity, project, donor and donor codes, If in order, approve the voucher Approve pending disbursement
to ensure that the request was properly authorised.
Travel, Recruitment & Procurement
Procedure
The requesting office sends an authorized request (fax, mail, email?) to the contracting office. UNDP Offices creates/approves the purchase requisition (on behalf of the requesting office.) The UNDP Office undertakes the procurement process in accordance with UNDP rules and An approving manager approves the PO in Atlas.
Roles and Responsibilities Roles Responsibilities sends an authorized request (fax, mail, email?) to the contracting office. Ensure that Creates/approves the purchase requisition (on behalf of the requesting office.) undertakes the procurement process in accordance with UNDP rules, Process PO and route to the approving Officer for approval, Budget check, Note
Requesting unit
Procurement/Travel unit
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Approving Officer Operation manager Work Flow : attached
Finance unit
Create Goods Receiving Note in Atlas, Forward copy of POs and supporting documents to finance for processing payments Verify that the request is authorized by the designated official of the Agency, P.O amount is within the authorized amount limit, Information in the PO is complete, Approves the PO in Atlas Ensure that sufficient information is provided with regard to payee, amount to be paid, obligation, account and project # are provided Process PO voucher, input agency ULO, Reference and account number, Run the pay cycle and Issue Cheques/BTR Distribute the cheque to the beneficiary Documentation of payment voucher and supporting documents Approve pending disbursement
The approving manager also signs the hard copy UNDP PO
The functionality for Agency ULO/Reference Number/Account-Project Code is not available for purchase orders and GLJE. These information should be entered when the PO voucher is processed for all fund code 12000 . If we neglected to enter the Agency ULO/Reference Number/Account and/or Project Code, it will result in reporting errors to agencies.
Supporting documents: Completed service request form duly signed by the designated official, Approved Purchase Orders, Original Invoices and Receiving notes for goods procured through UNDP Office Turnaround time: attached
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Medical Insurance claim (MIP) Applicability: Applicable to 100 and 300 series staff recruited locally Effective January 2004, the administration of medical Insurance (MIP) claims for locally-recruited staff members in country offices has been outsourced to “La Garantie Medicale et Chirurgicale” GMC –services (GMCS). Procedures: Subscriber fill out MIP reimbursement form and send to GMSC, GMCS review medical claim, approve if in order, send payment instruction to UNDP HQ UNDP HQ download the payment instruction as regular voucher UNDP CO approve the voucher, and process the payment
Roles & Responsibilities Role Claimant Responsibilities Fills out, signs and submits, in a sealed envelope, the GMSC MIP claim form and send together with the necessary supporting documentation in a sealed envelope directly to GMCS. (Template) Certify, invoices for medical reimbursements (for professional services) Review medical claims Processing and approval of claims Send a file containing the global payment instruction to UNDP HQ Note Claims must be submitted with the least possible delay but not later than two years from the date on which the medical expenses were incurred
UN Dispensary GMCS
The payment instruction file will be sent using a secure file transfer process and will contain the claimants name and index numbers, their country of assignment, the amount to be paid and currency to each claimant
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UNDP New York
Upon receipt of the file containing the global payment instruction: o Send each CO the GMCS payment instruction relating to their staff o Consider the payment instruction as invoices and load them as regular voucher in the CO Accounts payable using their business unit Upon receipt of GMCS CO payment instructions, o the Finance Assistant should search their AP records to locate the vouchers o attach the payment instruction and reroute for approval o budget check the voucher o run the pay cycle o issue BTR or cheque o deliver the cheques/BTR to the beneficiary o The CO approving officers should ensure that these vouchers agree with GMCS CO payment instructions. If they: o agree, they may proceed to approve and pay the voucher in the normal way o do not agree, they should not approve or pay. The voucher should be cancelled and send an email notification to GMCS and UNDP HQ Approve pending disbursement
CO Finance Staff
o
Approving Officers
o
Operation Manager Work Flow: to be attached Supporting Documents: Payment Instruction
o
Turnaround time: refer to Direct Payment
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Global Payroll Procedure HR setup payroll information, process earnings, deductions, adjustments, print pay slips and payroll statements Operation manager verifies the payroll data before it is finalized Global Payroll unit validates payroll data, finalize and advise the CO Finance unit process the payment
Roles & Responsibilities Roles Human Resource Responsibilities Process earnings, deductions and adjustments, as required Ensure that each post is associated with a valid set of chartfield values representing an approved budget, Reviews and adjustments of payroll and absence registers to achieve accuracy in final payroll calculation and payment Review of payroll calculations, net pay distribution sign off monthly payroll Follow up with focal person in the Global payroll unit, Print pay slips and submit signed copy to finance unit for payment Documentation of payroll statements and pay slips for future reference Trouble shooting of incorrect or incomplete results, Review any inconsistencies and assist the country Note
Global payroll unit
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office in resolving them, Finance unit On request from the CO finalize the monthly payroll and communicate Review the payroll data and process the bank transfer Maintain separate file for payroll information Distribution to the beneficiaries and maintenance of files Verify the correctness of the payroll information Signoff the payroll summary
Operation Manager
Work Flow: to be attached
Supporting Documents: Finalized and signed payroll sheet One day
Turnaround Time :
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SALARY ADVANCES
Applicability All staff members administered under the 100, 200 or 300 Series of the UN Staff Rules are eligible to a salary advance (SA), provided the staff member‟s contract covers the duration of the advance and the qualifying conditions as set out below: Relevant Policies The following general conditions apply to all Salary Advances: a) they are recovered by regular payroll deduction; b) they are recovered in the currency in which they were made unless another repayment currency is specifically authorized. Locally-recruited staff may only receive advances in the currency in which their salary is paid; c) recovery begins with the first end-month pay day after the advance has been given; d) they are liquidated at a constant rate in consecutive pay periods; e) no new advances may be granted while a previous advance or any part thereof is outstanding, except for advances for major medical expenses pending reimbursement by a UN/UNDP medical insurance scheme (as explained in more detail below); and f) if the staff member separates from service, any outstanding part of an advance is recovered in full against his/her final entitlements
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Locally recruited staff – 100 and 300 series
: Approved absence on annual leave A salary advance may be granted for approved absence on annual leave for two or more pay days, provided there is sufficient earned annual leave to cover the period for which the advance is requested. Such advance should not exceed the amount that would fall due for payment during the anticipated period of absence and should be recovered on the corresponding pay day. For major medical expenses A salary advance for major medical expenses, in only exceptional circumstances, may be granted upon presentation of bills. The advance should be recovered within one month from the date of payment, or upon settlement of the medical claim, whichever is earlier. Emergency advance The Resident Representative may exceptionally authorize a salary advance to meet genuine urgent needs: material losses due to fire, floodin g and similar disasters; home emergency repairs, but not construction loans; serious illness or death in the immediate family circle; if the request is supported by the "Standard Request Form for Emergency Advance for Use by UNDP Field Offices" (see Finance Manual Part I, Appendix 9.0). Such emergency salary advance may not exceed two months of the staff member's net pay and should be repaid in equal monthly instalments over a maximum period of twelve months, with recovery commencing on the first pay day after the advance has been given. However, if the staff member's contract is due to expire sooner than the recovery period specified above, full repayment shall be made prior to the expiration date of the contract. Special advance In field duty stations where local staff have either no access or have genuine difficulty in gaining access to local credit facilities, the Resident Representative may grant, at his discretion, a special advance of up to one month of a staff member's net salary for ad hoc purposes related to the well-being of the staff member or his family. Non-receipt of salary: In cases where a staff member does not receive his/her regular salary through no fault of his/her own, an advance may be made in the amount due.
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Internationally-Recruited staff – 100 and 200 series
Major medical expenses. Staff may, in exceptional circumstances, request a SA to meet heavy and unforeseen medical or hospital expenses incurred by the staff member or an immediate family member on submission of cost estimate from the patient‟s health provider Pre-payment of rent: Where the conditions of the local housing market warrant it, a staff member serving outside of Headquarters may be granted a rental advance in cases where at least three months‟ rent may have to be paid in advance for living accommodation. Such advances are recovered over the period for which the rent is advanced. If the advance is made in local currency, recovery will be made from the local currency portion of the staff member‟s salary. The amount recovered is based on the dollar value of the advance at the time it was made. Rent advance requests in excess of US$15,000 should be submitted to OHR Copenhagen with a copy of the lease agreement. Purchase of a private automobile: Internationally-recruited staff members covered under the 100 or 200 Series of the UN Staff Rules up to P-4/L-4 level stationed outside Headquarters are eligible for a SA of not more than US$7,500 for the purchase of a private automobile. Requests for SAs for this purpose will be considered only once per assignment at a duty station. Such requests should be subm itted to OHR Copenhagen and include certification from the head of office that the vehicle is necessary in connection with the staff member‟s assignment and that it is not a luxury vehicle. Non-receipt of salary: In cases where a staff member does not receive his/her regular salary through no fault of his/her own, an advance may be made in the amount due.
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Roles and Responsibilities Roles Requester Human Resource Finance unit CD/RR Approving Officer Responsibilities Fill out the the salary advance request form, specify the type of advance, amount requested, terms of payments and justification for the advance Attach supporting documents (for emergency and medical advances), if required Submit to HR for clearance Verify the status of staff member‟s contract, annual leave balance e.t.c Process recovery of salary advance through payroll Verify whether the staff member has fully settled previous advances, , Ensure that the required supporting documents are attached, Ensure that the salary advance is approved by designated official Process Non_PO voucher and submit for approval, Budget check Execute the pay cycle and process cheque or Bank transfer, Deliver the cheque or obtain transfer advice and documentation, Submit copy of the payment voucher to OHR to process the salary advance recovery through payroll, Process open item reconciliation, ensure that the advances are properly recovered Ensure that Finance Unit & HR clearances are obtained Approve/reject the advance request Review the documentation, approval Verify that the advance is inline with the applicable guidelines and procedures, Approve or reject the voucher Approve pending disbursement Note Form
Operation Manager Work Flow: to be attached
Supporting Documents: Approved advance request form Turnaround time: 2 days
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UNFCU withdrawals
Procedures: Roles & Responsibilities Roles Staff member Responsibilities Fill in form “Request for withdrawals” Send the completed form to UNFCU (eft@unfcu.com) Where appropriate UNFCU will honor the request and make payment to UNDP. If UNFCU does not agree to the request, it will contact the CO explaining why, with a copy to UNDP´s Comptroller, UNFCU sends UNDP comptrollers copy of the approved copy of the “Request for withdrawal” and covering remittance advice showing the relevant CO´s with a copy to the CO´s themselves, Apply the income at the open item/index number level using the direct journal method in Accounts receivable Review the list of withdrawals made by UNFCU and checks account 23076 If the amounts have been correctly credited, make payment to the staff member, following normal procedure Open item reconciliation, to ensure that transfers from UNFCU and payments to staff sum to zero Review the documentations and approve the voucher Note Template
UNFCU
Comptroller unit
Finance
Approving Officer
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Operations Manager
Approve Pending voucher
Work Flow: to be attached Supporting documents: Treasury authorization Turnaround time: 2 days
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Reversals, Adjustments, Corrections and Transfers Relevant Notes Reversals Adjustments, Corrections and Transfers can be processed either through APJV or GLJE. A correcting journal entry (or accounting adjustment) is prepared to transfer an expense originally charged to one project/donor, fund, or activity to a different one. Expense adjustment should be timely, infrequent, and adequately explained so that they do not cause serious questions to be raised about the property of the adjustment and do not raise questions about UNDP‟s internal controls. A correcting journal entry may be justified in certain circumstances, such as the following: o o o o To correct clerical or data entry error Transfer to a new project number that was not established when expenses was incurred Pre-financing specifically authorized by the donor in writing or If it was not possible to charge project at the time of spending
Expense adjustments must be supported by documentation that contains a full explanation of how the error occurred and approval of the accuracy of the new charges by responsible or designated officer. An explanation which merely states that the transfer was made to correct error or to transfer expense/revenue to correct source is not sufficient. Which one to use (APJV or GLJE) ? General ledger Journal (GLJE): To transfer resources between Funds and between Donors To correct errors (in the fund, donor, or project ) in the GL opening resource balance To correct errors in recording the income To correct errors made in recording the expenditure ( different fund code, project, business unit, e.t.c)
Account Payable Journal Voucher (APJV):
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To record Agency miscellaneous income To record miscellaneous income and refunds from staff and vendors To record agency contribution to joint activities including the common premises To record cash collection from UN agencies in order to subsequently pay a third party To correct errors made in correcting expenditure (Similar fund code, Operating unit, Project)
Procedures: Project Manager/Programme Officer process request for adjustment/corrections Finance unit review the request, determine appropriate method and process the adjustments Approving Officer approves the adjustment voucher and budget check Roles & Responsibilities Roles Requesting unit Approving Officer Responsibilities Identifies items to be corrected, reversed or adjusted Prepare XL summary with the correct COA to which the wrong entries to be reversed Submit to finance (attach supporting document, if necessary) Review the request and determine the appropriate procedure (APJV) or GLJE Process the adjustment, reversals Route the adjustment voucher for approval Documentation of the approved APJV/GLJE for future reference Review the adjustment voucher for correctness of COA Verify the appropriate instrument is used to process the reversals/ adjustments Note
Finance unit
you should never use a 5 account in AP (It is okay from a GL perspective but will not get correctly reflected in KK). If you wish to correct an error made in prior year, then you should use a GLJE. Only staff member with Atlas role “Senior Manager” can approve GLJE
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Approve the APJV/GLJE and budget check the adjustment
Work Flow:MCT: to be attached Supporting Documents: Authorization and justification for reversals. For each reversals, details of the COAs(original & the new COA) Turnaround time : to be attached
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Petty Cash
Description/Definition Normally petty cash funds are established for the equivalent of USD 500.00. In exceptional cases the Treasurer may authorize establishing a petty cash fund for amounts up to equivalent USD 5,000.00. Rule 125.09: Petty cash accounts may be made available to officials designated by the Treasurer or his/her designate. These cash accounts shall be maintained on an imprest basis. The amount and purposes of each account shall be defined by the Treasurer; the amount shall be held to the min imum compatible with working requirements Procedure: Establishment of petty cash Operating of the petty cash account Reconciliation of petty cash fund Year End Activities Roles and Responsibilities Roles RR (CD) Request the treasurer to establish petty cash fund (if there is a need to establish petty cash funds for DEX project or other purposes in addition to the normal US$ 500.00 allowed for each office) After receipt of the authorization to establish a petty cash fund, the RR appoint a petty cash custodian and alternate Provide the petty cash custodian/alternate with written instruction on the operation of petty cash fund Responsibilities Note
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Treasury
Review request and authorize petty cash request if deemed necessary or deny
Petty cash funds for USD 500.00 or less are the norm. Request for funds up to US$ 5,000.00 will be reviewed but must be justified by compelling reasons.
Finance Unit -
Raise AP voucher to fund petty cash in the name of petty cash custodian for the authorized amount Review the petty cash vouchers for completeness (approval, supporting documents) and replenish the petty cash fund on request from the petty cash custodian Ensure that operation of petty cash according to established guidelines, Reconcile petty cash fund on monthly basis and, prepare petty cash reconciliation, Obtain outstanding vouchers and unused petty cash balance at the end of the year and process year end petty cash closure Operation of petty cash as per the petty cash guidelines, Safe keeping petty cash fund and vouchers Ensure that petty cash payments are for authorized purpose only Maintain PC book to record payments from and replenishments to the petty cash account Request for replenishment as soon as the petty cash balance reached the minimum level established, i.e equivalent to US$ 150.00 . Presents both the outstanding vouchers for December and the remaining cash for finance unit at the end of the year A Petty Cash Fund is an amount of cash securely kept in the cashier‟s office and used to make cash payments for minor miscellaneous items like stamps, for which it is not practical or possible to make payments by check or electronic funds transfer. Payments from the Petty Cash Fund may be made for amounts up to the local currency equivalent of USD 100.00 per payment
Petty cash custodian
Approving Officer Review authorization and approve voucher raised for establishment of petty cash fund
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Operations Manager
Approve replenishment voucher after reviewing completeness of supporting documents, Review and sign off monthly petty cash reconciliation Ensure that petty cash balance remain at the authorized level
Work Flow: to be attached Supporting documents Authorization for establishment Approved petty cash vouchers with supporting receipts and copy of petty cash book for replenishment
Turnaround time: to be attached
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UNDP ANGOLA
Travel payments
Types of Travel in UNDP Official Travel Appointment/Repatriation Travel Entitlement Travels R & R and Procurement Travels Medical Evacuation Security Evacuation Private travels Others
For this purpose we will emphasis on official travel. We will look into procedures related to other forms of travel later on when we deal with travel policies and procedures. Official Travel - (UNDP Management and Development Projects) Entitlement: DSA Terminal Allowances and reimbursement of expenses directly related to the official mission (Visa, air port tax, e.t.c) Cost of ATKT
Relevant Policies For staff members (100, 200 and 300 series) the practice of issuing 80% travel advances has been discontinued since January 2004. Instead, a 100% payment of entitlements is processed at the time the Travel Request is approved. This payment which includes DSA and terminal allowance for authorized mission places and allowable rest stopovers is calculated on the basis of the approved Travel Request and the flight booking.
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UNDP ANGOLA
As staff now receive their full entitlement to DSA and terminal allowance under this new procedure, there is no need to submit a travel expense claim upon completion of the mission. The certifying and authorizing officers of the organizational units concerned will be responsible for certifying that the travel took place in accordance with the approved TR and to retain the supporting documents submitted to them by the traveller. In cases where there has been a change in the itinerary resulting in either an increase or decrease in entitlements, the traveller should submit a travel claim, duly certified by the authorizing unit, to Finance Section. Finance Section will recalculate the entitlements and any additional entitlement will be paid to the traveller and any amount to be returned may be paid by personal cheque or through payroll deduction. Non-staff travellers (consultants, meeting participants and other non-staff) will continue to receive an advance of 80% of their entitlements to DSA and terminal allowance. Upon completion of the mission, the traveller should submit a travel claim, duly certified by the authorizing unit, to Finance Section as before, in order to be paid the balance of the entitlement Procedures The Project manager/ Officer raise and approve travel requisition in Atlas The Travel Unit process PO for DSA, ATKT Approving Officer approve the PO Finance unit process the vouchers and disbursements Roles and Responsibilities Requesting unit Programme Assistant Create requisition, Requisition Note For clarity and to distinguish between the DSA and Ticket Cost, it is recommended to create two lines when preparing Travel Requisition for Staff. These could be as follow: DSA & Incidental (for traveller) Ticket Cost (Travel Agent) For consultants, it is recommended to create a three line requisition. The reason for this is that consultants are paid only 80% initially and balance on submission of F10 claim form. These lines could be as follows:
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UNDP ANGOLA
80% DSA & Incidentals 20% DSA balance Ticket Cost to Travel Agent Programme Manager Approves requisition outside of Atlas after confirming: o Requisitions are properly prepared, o Requisitions are consistent with the project work plan, The requisition clearly specifies the items to be purchased, and how it will be paid for Obtain most direct and least cost itinerary as per UNDP travel policy Process Security clearance, if necessary Process Visa request for the traveller Hotel booking, if required Issue Purchase Order for DSA and ATKT Collect invoice from the Travel agent, verify for satisfactory performance of the services, attach PO and agency authorization, and forward to finance unit for payment Documentation of authorization, POs and relevant documents for future reference Issue most direct and economical ATKT as per UNDP travel policy, Issue invoices for the cost ATKT used (travel undertaken), attach supporting documents and submit to UNDP for payment, Verify that the travel complies with UNDP travel policies, Approve PO for ATKT and DSA Process PO vouchers for DSA Review invoices, POs and relevant documents and process voucher for ATKT Execute the pay cycle
Travel Unit
Travel Agent
Approving Officer
Finance Unit
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UNDP ANGOLA
Operation manager
Delivery payments to the beneficiary Review and approve pending disbursements
Work flow: attached Supporting documents: Annex3 Turnaround time : attached
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Key financial Regulations and Rules
Segregation of duties • Regulation 20.02 “There shall be a separation of duties: • Between the staff who may incur obligations/commitments on behalf of UNDP and the staff who may verify that payments may be m ade on behalf of UNDP and • Between the staff who may verify that payments may be made on behalf of UNDP and the staff who may disburse resources on behalf of UNDP” Delegation Regulation 22.01 : “The Administrator shall: (a) Designate the staff who may verify that payments may be made on behalf of UNDP; (b) Cause all payments to be made on the basis of supporting vouchers and other documents which ensure that the services or goods have been received, and that payments have not previously been made.” Regulation 20.03 “ The Administrator shall designate staff: • who may make commitments on behalf of UNDP • cause all commitments to be made on the basis of supporting documents which ensures that funds are available to cover anticipated claim, in the form of an allocation or an allotment • Ensure that all commitment decisions are with in the UNDP financial rules & regulations and provides best value for money to the organization” Regulation 122.02 : “ The verifying (approving) officers should ensure that: Payment is made against a recorded commitment entered into by an appropriate committing (certifying) officer; The goods or services for which payment is claimed have been delivered, according to the terms outlined in the commitment documents;
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No duplicate payments for the said goods and services have been made; No payment is made if there is any reason that he/she knows that would bar payment “
Commitment of Resources Rule 120.01 : “Committing functions: Chief Procurement Officer (CPO) delegates committing authority to staff. • The committing (certifying) officers should ensure that : The activities to be financed are within UNDP's mandate, policies and work plans; The level of the commitment is within allotted funds and should be well documented. The commitment decision provides best value for money to the organization.” Procurement Regulation 21.02 : ”The following general principles shall be given due consideration when exercising the procurement functions of UNDP: (a) Best value for money; (b) Fairness, integrity and transparency; (c) Effective international competition; (d) The interest of UNDP.”
Accountability & Financial Liability Rule 102.02 :
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“All personnel of UNDP are responsible to the Administrator for the regularity of actions taken by them in the course of their official duties. Any personnel who take any action contrary to these Financial Rules or the instructions which may be issued in connection therewith may be held personally responsible and financially liable for the consequences of such action.”
UNDP Internal control Frame work
Definition Internal control is a process designed to provide reasonable assurance regarding the achievement of objectives in the following categories:
o o o o
Effectiveness and efficiency of operations Reliability of financial reporting Compliance with applicable rules and regulations Risk mitigation
Key Concepts
o In accordance with existing Financial Regulations and Rules, the underlying principle for appropriate segregation of duties i s that a minimum of three authorities are accountable for each transaction. o One person may exercise up to two but not all three of the authorities on any one transaction. o Every internal control activity results in responsibility and accountability – this is not divisible.
Three key authorities and associated roles UNDP Internal Control Frame work is structured around nine roles. Three of the roles; Project Manager, Approving Manager and Operations Manager are considered especially important from internal control perspective Project Manager – First authority
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UNDP ANGOLA
o o o o
Primary responsibility for managing resources being spent and for results and impact in UNDP Confirms commitment is in line with UNDP mandate Approves requisitions and requests for non-PO payments (signs requisition outside of ATLAS as an indication of approval) Responsible for documenting satisfactory receipt of goods and services
Approving Manager – Second authority
o o o o o
Independently reviews authority exercised by Project Manager for both PO & non-PO transactions Ensures compliance with procurement, HR, NEX or any other applicable guidelines Confirms purchase requisition has been properly approved by appropriate Project Manager Verifies supporting documentation for purchase Approves POs and non-PO payments in ATLAS (approval threshold determined by Head of Office)
Less than US$ 5,000 US$ 5,000 – US$ 29,999 More than US$ 30,000 Programme Officers, Unit Heads ACDs & Finance Specialist RR, CD, DCD & Senior Economist
Operations Manager – Third authority
o Approves pending disbursements o Reviews ATLAS exception report that compares PO, invoice and disbursement details for inconsistencies such as variance between name of vendor on AP voucher and payee’s name on disbursement details
Vendor Approver – Third authority
o Approves creation or update of vendor records on the basis of duly certified supporting documentation o Vendor approvers cannot approve purchase orders and accounts payable vouchers
How is segregation of duties achieved in ATLAS?
o Staff members should have only one ATLAS profile consistent with their role o Role of Senior Manager in ATLAS is all inclusive (can perform all ATLAS functions concurrently). Restrict to 2 or 3 persons. o Right to approve vendors should be restricted to few staff as possible. o Vendor approvers cannot be buyers, PO or AP approvers.
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o Segregate the approval of pending disbursements – should be limited to the Operations Manager (best practice but not possible in all country offices) o Segregate the bank reconciliation function – should be done by staff with no role for payment (AP) approval, reviewed and signed by Operations Manager
Mapping of terminology used in FR & R and the ICF Financial Regulations and Rules Committing Officer ° Activities financed within the mandate ° Budget and funds availability ° Compliance with procurement, HR or any other applicable guidelines ° Commitment provides best value for money No other information available that would bar PO Internal Control Framework
Project Manager Project Manager Buyer/Approving Manager who approves the PO Buyer Project Manager & Approving Manager Project Manager/ATLAS checked Project Manager Project Manager & Approving Manager Project Manager & Approving Manager
Verifying Officer ° Payment not previously made ° Supporting documents indicating goods or services received in accordance with contract terms ° Payment made against a recorded commitment ° No other information available that would bar payment .
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List of supporting documents required and time needed to process the following payments
No. Activities Supporting Documents Copy of approved Purchase Order, at the beginning or extension of the contract Copy of signed SSA ( for initial payment) or amendments, if any Certification of Payment for each installment, Performance Evaluation for final payment Approved Payment Request with valid COA (Template) Copy of signed SSA (initial payment) or amendment, if any Certification of Payment (or time sheet) for each installment (monthly payment) (Template) Performance Evaluation for final payment (Template) Copy of approved Purchase Order, at the beginning or extension of the contract, Copy of the Service Contract for initial payment or amendment, if any Clearance for final payment only Approved payment request with valid COA (Template) Copy of the SC for initial payment or amendments, if any Clearance for final payment Approved Purchase Order UNV compact for initial payments or extension, if any Clearance for final payment NO. Days
3
Salary for SSA – PO voucher
1 Salary for SSA – Non PO voucher
4
Salary for SC – PO Voucher
3
2
Salary for SC – Non-PO Voucher VLA – PO
4 3
4
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UNV– Installation Grants 5 Travel Allowances
Copy of Purchase Order (or approved Payment Request) UNV Compact or extensions, if any Approved Purchase Order Booking slip or copy of ATKT Copy of authorization for Non-Atlas Agencies 3 3
Travel Claim
Effective January 2004, the practice of providing 80% DSA advance and processing 20% at the end of mission for staff (Travel Expenses Claim) has been discontinued. UNDP staff are provided with 100% DSA in advance. Travel claim is submitted if there is major variation between the advance given and actual entitlement only.
5
All travel claims must be accompanied by supporting documentation including :
1. 2. 3. 4. 5. 6. 7.
Original Travel Authorisation Used or unused ticket stubs Travel advance receipt Hotel receipts (if ad hoc rate applies) Fax/phone receipts Excess baggage vouchers Unaccompanied shipment invoices/bills if applicable For supplementary DSA, or DSA for hotels with higher rates the following documents must be submitted with the travel claims
1. Hotel receipts 2. Certification from a senior official that no other good commercial accommodation was available or other justification for staying in a more expensive hotel (eg. Security….)
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3. Certification that the traveler did not share accommodation 1. 2. 3. 4. 5. 6. 7. Miscellaneous Expenses, which may be reimbursed, include: Airport fees Passport and visa fees Required vaccinations Hire of room for official use Secretarial or clerical services Taxi fare between one place of business and another Rental of equipment or purchase of supplies needed for report preparation
Atlas Agency Payments:
UNFPA 6 UNOPS, Salary payments Approved and budget checked voucher with copy of the supporting documents, Payees bank details, if required Approved Purchase Order Copy of SSA/SC for initial payment Payment certification for monthly payments Performance evaluation for final payment Approved Purchase order Original Invoices Goods receiving and Inspection report Other documents based on the value of the procurement (see procurement of goods below for detail) Approved and budget checked voucher with copy of the supporting documents Payees bank details, if required 2
3
UNOPS, Procurements
3
UNIFEM
2
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7
Non-Atlas Agency Payments
Copy of valid authorization including: Agency reference number, Obligation number and Allotment or Account number Project #. Clear payment instruction (payee’s name, bank detail, mode of payment, e.t.c) Donor and fund code, if possible
3
8 Procurements of goods for Management and DEX projects: Less than 1000
1,000 – 2,499
2,500 – 29,999
30,000 – 99,999
Payment request with valid COA (Template) At least one pro forma invoices, Goods receiving note Payment request with valid COA (Template) Three Quotations (Comparative analysis), Final invoice, Goods receiving notes Three Quotations Comparative analysis Purchase order Final invoice Goods receiving and inspection report Request for quotation CAP minute Purchase order Final invoice
3
3
3
3
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UNDP ANGOLA
100,000 & above
Goods receiving and inspection report Request for quotation CAP, ACP minutes and CPO approval Purchase order Final invoice Goods receiving and inspection report Request for salary advance, cleared by finance unit for any outstanding obligations and approved by CD Copy of the contract, Supporting document (for emergency advances) Medical documents (for medical advances)
3
3 2
9
Salary advances (Special, medical and emergency)
Petty cash
Establishment 10 Replenishment Closure (year end) Delegation of authority to operate petty cash (from RR) Amount authorized Copy of petty cash book or summary of petty cash expenditure Supporting documents, receipts, e.t.c Copy of petty cash book or summary of petty cash expenditure Supporting documents, receipts, e.t.c Deposit slip for the unused balance, Approved payment request Approved work plan Summary of expenditures (financial statement) Supporting documents for the expenditures Deposit slip for the unused amount Copy of the Grant agreement or MOU 2
3 4
Working Advances
3
11
Settlement of working Advances Micro Capital Grants/ NGO
5
12
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payments
Work plan Financial reports or receipts for the previous advances, for series of advances Work contract, if any Certification for completion of works Purchase order, if any Original invoice Payment request with valid chart fields Detailed bills Confirmation/certification for official calls Refund for personal uses Payment request with valid COA Authorization from UNV HQ Medical fitness certificate Estimated cost of ATKT from the travel agent Clearance Authorization from OHR, including the entitlement Clearance, Completed forms for lump sum
5
13
Payment for services (maintenance works, vehicle service, e.t.c)
3
14
Payment for telephone services
3
15
Repatriation of UNVs
3
16
Repatriation/reassignment of International staff
3
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