Atlas Implementation and Expected Changes Atlas ‘Go Live’ 2 January 2004

2 Results-oriented activity-based budgeting Project budgets will be activity-based, which provides stronger results orientation Annual Work Plan and former project budget will be integrated

3 Annual Work Plan Contains; Expected outputs specifying: annual target Activities towards achievement of outputs specifying: timeframe to carry out activities and activity deliverable targets Inputs to be provided for each activity specifying: responsible party, source of funds, budget description, and budget amount (Chart of Accounts)

4 Result of AWP and budget integration Project budgets will require; Clear definition of outputs Multiple activities to support delivery of output Inputs linked directly to Activity: Activity level Budget Funding sources identification per budget line (chart of accounts)

5 Key changes to business processes Annual work plan together it’s budget are done at the start of the year Mandatory budget revision discontinued Apportionment of expenses will be done real time Combined Delivery Report discontinued as of year 2004 New budget structure in line with AWP New Financial Report format; instead of budget lines will use chart of accounts New Request for Direct Payment form; chart of accounts will be used to identify charges. New real-time reporting

What does COA Tell Us GL BU Oper Unit Dept Acct Fund Donor Proj Imp Agy What type of transaction Where the money comes from Whose transaction What the money is being used for Which responsible entity UNDP1 EGY B GOV EGY NEX

Terminology changes FIMATLAS Project number (e.g. EGY/02/012)Project id (e.g ) Budget yearsBudget periods Budget Sub Lines & AmountsBudget Categories & Accounts Cost Sharing DonorsSponsor, Donor, Customer Source of FundFund Code Executing AgencyInstitution id Implementing AgencyImplementing Agent CommitmentEn-cumbrance Consultant, SupplierVendor Donor Contribution AgreementContracts Cost of Administration (COA)General Management Services (GMS) 7

Example of new Report 8

Example Atlas Budget 9

Example AWP 10

New Financial Report Format (Advance Form) 11

New Direct Payment Request Form 12

13 First quarter Transition period All existing year 2004 (and onwards) project budget data was migrated to Atlas and converted to Atlas budgets – Budgets converted as 1 Project and 1 Activity – Sub-lines were converted into Budget category & chart of accounts Continued using former formats until the end of transition period

14 Next steps during first quarter All UNDP project budgets will need to be revised: – Programme Officer and Project staff need to work on AWP activities/costing – Align converted budget with Annual Work Plan – Re-phase any unspent balance from 2003 to 2004 Approval of new Atlas produced project budget revision to end period of transition and formalize Atlas implementation

15 THANK YOU