Refresher Session on Joint Programmes

1. Refresher Session on Joint Programmes Finance and Budgeting 7 February 2006

2. Current Policy • UNDG Guidance Note on Joint Programming (19 December 2003)

3. Existing Guidance 1. http://content.undp.org/go/units/bom/photos/ joint-programming • UNDG Guidance Note on Joint Programming (19 December 2003). • UNDP guidance on three JP options. • Atlas Pass through instructions. 2. UNDP Finance and Budget User Guide

4. Fund Management Options • Parallel • Pooled • Pass Through

5. Parallel Funding • UNDP works towards common results with other UN agencies in a joint programme. • Each agency works independently following the common workplan.

6. Parallel Funding • Standard UNDP co-financing agreements and accountability. • UNDP AWP and project budgeting procedures. • UNDP’s cost recovery policies (GMS & ISS).

7. Parallel Funding

8. Pooled Funding • Donors and UN organizations pool funds together to one UN organization – Managing Agent (MA). • Complete programme and financial accountability rests with the MA. • UNDP contributes by transferring funds to the MA through standard AWP/project budget. • MA is the implementing partner.

9. Pooled Funding • When UNDP is the MA, it accepts funds from the participating UN organizations using the standard MOU in the Joint Programming Guidance Note. • Standard UNDP co-financing agreements apply for donor funding. • The MA records all JP funds received as co-financing contributions. • Standard AWP/project budget. • UNDP’s cost recovery policies (GMS & ISS) apply for all funding received as MA.

10. Pooled Funding

11. Pass Through Funding • Donors and UN organizations agree to channel funds through one UN organization – Administrative Agent (AA). • When UNDP is a participating UN organization, funds received from the AA (including UNDP) are recorded as project level co-financing. • The AA is reflected as the donor. • Standard AWP/project budgeting and cost recovery policies apply.

12. Pass Through Funding • UNDP as AA earns a 1% AA fee on the entire JP contribution ($20,000 minimum & $100,000 maximum). This fee covers administrative costs, including treasury functions, preparation of a sources and uses report, and consolidation of certified reports received from the participating organizations. • Funding passed through to the participating UN organizations is not recorded by UNDP/AA as income. • Each participating UN organization records the portion of the JP it is implementing as a co-financing contribution for which it is fully accountable.

13. Pass Through Funding • A unique fund code is established for all JPs where UNDP is AA. • Pending items are recorded (JP fund code and actual donor). • All contributions are received at HQ.

14. Pass Through Funding • Agreements (UNDG Guidance Note) • Standard MOU between participating UN organizations and AA. • Standard letter of agreement between donors and AA.

15. Pass Through Funding

16. Parallel Pooled Pass-through • AA prepares aggregated/consolidated Financial Reports • Prepares a Sources and Uses of Funds Report after the completion of the joint programme AA Participating Agencies • Prepares Certified Financial Reports annually and and a final Certified Financial Statement at programme endfor its components of the programme Financial Reporting • Each UN organization prepares Certified Financial Reports annually and at programme end for its programme components • Responsibility should be assigned for the preparation of aggregated/consolidated Financial Reports • The Managing Agent prepares Certified Financial Reports annually and a final Certified Financial Statementat the end of the joint programme

17. JP Identification in Atlas • For identification & tracking, use Attributes page • Grants>Awards>Award Profile>Attributes tab. • Attribute Code = JPGPARA (JP – Parallel) = JPGPOOL (JP – Pooled) = JPGPASS (JP – Pass Through) • Attribute Value = JP Pass Through Fund code.