IMPLEMENTATION INTERNAL ARRANGEMENTS & CONTROL CUSTODY/ CONTROL/OWNERSHIP OF ASSET TYPES OF SYSTEM ASSETS TYPE PROGRAMMES & FUNDING 1. DIM & Country Office UNDP** UNDP A support to NIM 2. NIM Implementing Partner – Government Government B Custody Implementing Partner – NGO 3. NGO NGO A/B Ownership –UNDP/NGO 4. UN Agency Implementing Partner – UN Agency UN Agency B 5. Regional/Global UNDP A UN Agency Projects UN Agency B 6. Inter Governmental IGO IGO B Organization (IGO) If UNDP is lead Agency - UNDP UNDP 7. Joint Programme A If UNDP not lead Agency – Other UN Other UN Pooled Funding B Agency Agency 8. Joint Programme UNDP Portion-UNDP UNDP A Parallel Funding 9. Joint Programme - Other UN Implementing Agencies B Pass Through Agencies Depends on 10. Global Fund Can be NGO, NIM, or DIM whereby whether it is NIM-B against Tuberculosis and any of the above mentioned NGO, NIM or DIM-A Malaria (GFATM) processes would apply DIM refer to NGO-A (Global Fund) above * Assets purchased for NGO's can be retained as UNDP assets or transferred at any time to the NGO in which case they will not be classed as UNDP assets so can be classified as UNDP assets or non-UNDP assets (A or B). ** This does not refer to Furniture and Equipment delivered to 3rd party. Type A assets - Project Furniture and Equipment that are used and controlled by UNDP; that should be recorded in UNDP books; and should be managed in accordance with UNDP policies and procedures. Type B assets - Project Furniture and Equipment that should be expensed in UNDP’s books by selecting the NON UNDP CATALOGUE and should be managed in accordance with the implementing partner’s policies and procedures.
IMPLEMENTATION ARRANGEMENTS & TYPES OF PROGRAMMES & FUNDING CUSTODY/ CONTROL/OWNERSHIP OF ASSETS INTERNAL CONTROL SYSTEM ASSET TYPE 1. DIM & Country Office support to NIM UNDP** UNDP A 2. NIM Implementing Partner – Government Government B 3. NGO Custody Implementing Partner – NGO Ownership –UNDP/NGO NGO A/B 4. UN Agency Implementing Partner – UN Agency UN Agency B 5. Regional/Global Projects UN Agency UNDP UN Agency A B 6. Inter Governmental Organization (IGO) IGO IGO B 7. Joint Programme Pooled Funding If UNDP is lead Agency - UNDP If UNDP not lead Agency – Other UN Agency UNDP Other UN Agency A B 8. Joint Programme Parallel Funding UNDP Portion-UNDP UNDP A 9. Joint Programme - Pass Through Implementing Agencies Other UN Agencies B 10. Global Fund against Tuberculosis and Malaria (GFATM) (Global Fund) Can be NGO, NIM, or DIM whereby any of the above mentioned processes would apply Depends on whether it is NGO, NIM or DIM refer to above NIM-B DIM-A NGO-A * Assets purchased for NGO's can be retained as UNDP assets or transferred at any time to the NGO in which case they will not be classed as UNDP assets so can be classified as UNDP assets or non-UNDP assets (A or B). ** This does not refer to Furniture and Equipment delivered to 3rd party. Type A assets - Project Furniture and Equipment that are used and controlled by UNDP; that should be recorded in UNDP books; and should be managed in accordance with UNDP policies and procedures. Type B assets - Project Furniture and Equipment that should be expensed in UNDP’s books by selecting the NON UNDP CATALOGUE and should be managed in accordance with the implementing partner’s policies and procedures.
Admin%20Service_Asset%20Management_Furniture%20and%20Equipment_Acquisition%20and%20Maintenance.docx