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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-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
Inventory management
UNDP inventory policy requires qualified inventories to be recognized as assets until consumed or distributed. The balance of such inventories have to be physically counted, valued, recognized and reported as assets at the end of each reporting quarter. The determination of items to be included in inventory is based on ownership and control of the inventories. The physical location or custody of the inventories are factors to be considered in determining control (i.e. whether they are stored on UNDP premises or managed by UNDP personnel). UNDP must recognize the inventories if UNDP undertakes any of the following responsibilities:
- Controls access to and distribution of the inventory items;
- Administers a programme requiring distribution of the inventory items (as opposed to situations where the inventory items are purchased solely for immediate shipment to a local government/implementing partner; or
- Bears the risks of loss, theft, damage, spoilage, etc.
Undistributed inventory over which UNDP has direct control and access, administers distribution or bears the risk of loss, theft, damage, etc. is reportable in UNDP’s financial statements. To satisfy the reporting requirement, Country Offices (COs) are required to count inventory and supplies at the end of each quarter and submit a certification of this to the UNDP Office of Financial Resource Management (OFRM) by the prescribed deadline. Detailed guidance for the physical count of inventory end is communicated quarterly by OFRM. OFRM then posts accounting adjustments for crediting expenses and debiting inventory account 14602 at the end of the reporting period (to capture the closing balances). These adjustments (as opening balances) are reversed at the start of the next quarter.
Refer to:
- UNDP Programme and Operations Policies and Procedures (POPP) on Inventory Management
- SharePoint Closure Site – physical count guidance and templates
Practice PointerProperty, Plant and Equipment (PP&E) items, which are capitalized in UNDP books, are not to be considered inventory. As indicated under Asset Management (above), assets that are delivered to and are to be used and controlled by Sub-recipients (SRs)/Government are expensed. The only exception would be those assets procured using non-UNDP catalogue (i.e., to be expensed) but are temporarily held by UNDP as of the reporting date, waiting to be distributed to the SRs/Government. Such asset-like items must be included/reported as inventory items.
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