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Functional Areas
- Principal Recipient Start-Up
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Legal Framework
- Overview
- Project Document
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The Grant Agreement
- UNDP-Global Fund Grant Regulations
- Grant Confirmation
- Grant Confirmation: Face Sheet
- Grant Confirmation: Conditions
- Grant Confirmation: Conditions Precedent (CP)
- Grant Confirmation: Special Conditions (SCs)
- Grant Confirmation: Schedule 1, Integrated Grant Description
- Grant Confirmation: Schedule 1, Performance Framework
- Grant Confirmation: Schedule 1, Summary Budget
- Implementation Letters and Performance Letters
- Agreements with Sub-recipients
- Agreements with Sub-sub-recipients
- Signing Legal Agreements and Requests for Disbursement
- Language of the Grant Agreement and other Legal Instruments
- Amending Legal Agreements
- Other Legal and Implementation Considerations
- Legal Framework for Other UNDP Support Roles
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Health Product Management
- Overview - Health Product Management
- UNDP Quality Assurance Policy
- Product Selection
- Quantification and Forecasting
- Supply Planning of Health Products
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Sourcing and regulatory aspects
- Global Health Procurement Center (GHPC)
- Development of List of Health Products
- Development of the Health Procurement Action Plan (HPAP)
- Health Procurement Architecture
- Local Procurement of health products
- Procurement of Pharmaceutical Products
- Procurement of non-pharmaceutical Health Products
- Other Elements of the UNDP Procurement Architecture
- Submission of GHPC CO Procurement Request Form
- Guidance on donations of health products
- International freight, transit requirements and use of INCOTERMS
- Inspection and Receipt
- Storage
- Inventory Management
- Distribution
- Quality monitoring of health products
- Waste management
- Rational use
- Pharmacovigilance
- Risk Management for PSM of health products
- Compliance with the Global Fund requirements
- UNDP Health PSM Roster
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Financial Management
- Overview
- Grant-Making and Signing
- Grant Implementation
- Sub-recipient Management
- Grant Reporting
- Grant Closure
- CCM Funding
- Import duties and VAT / sales tax
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Monitoring and Evaluation
- Overview
- Differentiation Approach
- Monitoring and Evaluation Components of Funding Request
- Monitoring and Evaluation Components of Grant Making
- M&E Components of Grant Implementation
- Sub-Recipient Management
- Grant Reporting
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Capacity development and transition, strengthening systems for health
- Overview
- Interim Principal Recipient of Global Fund Grants
- A Strategic Approach to Capacity Development
- Resilience and Sustainability
- Legal and Policy Enabling Environment
- Functional Capacities
- Capacity Development and Transition
- Transition
- Capacity Development Objectives and Transition Milestones
- Capacity Development Results - Evidence From Country Experiences
- Capacity development and Transition Planning Process
- Capacity Development and Transition - Lessons Learned
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Risk Management
- Overview
- Introduction to Risk Management
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Risk Management in the Global Fund
- Global Fund Risk Management Framework
- Local Fund Agent
- Challenging Operating Environment (COE) Policy
- Additional Safeguard Policy
- Global Fund Risk Management Requirements for PRs
- Global Fund Risk Management Requirements During Funding Request
- Global Fund Review of Risk Management During Grant Implementation
- Risk management in UNDP
- Risk Management in UNDP-managed Global Fund projects
- UNDP Risk Management Process
- Risk management in crisis settings
- Audit and Investigations
- Human rights, key populations and gender
- Human resources
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Grant closure
- Overview
- Terminology and Scenarios for Grant Closure Process
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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
Import duties and VAT/sales tax
UNDP is entitled to reimbursement of indirect taxes, such as sales tax and VAT, on important purchases. The policy of the United Nations, including UNDP, is that all purchases are “important,” as they are recurring and necessary for UNDP to carry out its official activities in the context of development projects. While governments in some countries have provided an outright exemption to indirect taxes, in most countries UNDP Country Offices (COs) may be required to pay taxes and seek reimbursement. COs should liaise with the Ministry of Foreign Affairs (or relevant Ministry) to ensure reimbursement. Any difficulties with respect to exemption from taxation or reimbursement of taxes should be addressed to respective Regional Bureau and the Director of the UNDP Office of Legal Services (OLS). Please refer to POPP on Payment and Taxes for further guidance.
Article 4(a) of the UNDP-Global Fund Grant Regulations states that the Principal Recipient (PR) shall try to ensure through coordination with the Government of the Host Country and the Country Coordinating Mechanism (CCM) and otherwise that this Agreement and the assistance financed hereunder shall be free from taxes and duties imposed under law in effect in the Host Country. The PR shall assert all exemptions from taxes and duties to which it believes it, the Global Fund or the Grant is entitled.
CO/PRs should also support Sub-recipients (SRs) in requesting tax exemption from the respective Government authorities for goods and services procured with funds from the Global Fund and such documentation should be kept on file to prove that efforts were made to meet the provisions of this article and avoid liability for any import duties and VAT/sales tax not exempted or recovered from Government.
COs/PRs are required to maintain records throughout the year of any import duties and VAT/sales tax paid with grant funds and amounts recovered. Such records are necessary to support the annual grant tax reporting to the Global Fund and for audit purposes.
Additional guidance to support this area of work are also available through a number of resources listed below: