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

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

3. 3 Existing Guidance 1. http://content.undp.org/go/units/bom/photos/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. 4 Fund Management Options 1.Parallel 2.Pooled 3.Pass Through

5. 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. 6 Parallel Funding Standard UNDP co-financing agreements and accountability. UNDP AWP and project budgeting procedures. UNDPs cost recovery policies (GMS & ISS).

7. 7 Parallel Funding

8. 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. 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. UNDPs cost recovery policies (GMS & ISS) apply for all funding received as MA.

10. 10 Pooled Funding

11. 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. 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. 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. 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. 15 Pass Through Funding

16. 16 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 Statement at the end of the joint programme Parallel Pooled Pass-through AA Participating Agencies AA prepares aggregated/consolidated Financial Reports Prepares a Sources and Uses of Funds Report after the completion of the joint programme Prepares Certified Financial Reports annually and and a final Certified Financial Statement at programme end for its components of the programme

17. 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.