PRUEBA PRECISA E: LA PANTALLA DE TEMPERATURA DEL AIRE EXTERIOR NO FUNCIONA CORRECTAMENTE (Continuaci ´ on)

Direct payments at the request of the implementing partner

This section is applicable only to the direct payment modality (i.e. where the implementing partner is responsible/accountable for the project expenses. This section does not apply where the UNDP office provides support services to the implementing partner.12

Under this modality, the office provides accounting services and banking services to the implementing partner.

The direct payment modality is possible only where the office has carried out a capacity assessment of the implementing partner, which includes as assessment of internal control, and has determined that they are adequate. (This is also true of the advance modality.) The office is responsible for monitoring project activities to ensure that any deviations from the project workplan and budget are promptly detected. The office is also responsible for arranging for annual audits of the implementing partner to ensure that internal controls are adequate and that UNDP resources are used for the purposes intended. (Refer to the OAI NIM website.)

The implementing partner is responsible for maintaining all supporting documentation for the commitments and expenses. (To ensure the records are complete the office should confirm to the implementing partner when direct payments are made on its behalf.)

The National Project Director sends the direct payment request to the office. The office makes the payment as long as the request is properly authorized. The disbursing office creates and approves the payment voucher (because the requesting office does not have access to Atlas). The only responsibility of the approver is that the request is authorized.

Optionally, the office may require the implementing partner to submit supporting documentation for the payment in order for the office to monitor project activities on a transactional basis. But this is not mandatory. In any event, the implementing partner should send only copies so that the original documents are available, in the office of the implementing partner, for the audit.

If it does not already exist, the disbursing office creates and approves the vendor.

If Atlas External Access facility is used, then the Implementing Partner creates the vendors and the non-PO payment vouchers; the UNDP CO approves the vendor (after ensuring that the

12 _{Direct payments should not be confused with "country office support services" as there is a very important difference from an}

accountability perspective. While in both cases the payments are made from the UNDP country office bank account, in the case of "direct payments" the government assumes responsibility for the contracting process, whereas in the case of "country office support services" the country office assumes this responsibility. In other words, under "direct payments" the government does the recruitment or procurement and signs the contract in accordance with its own rules and regulations. In the case of "country office support services", the UNDP country office assumes responsibility for the contracting process in accordance with UNDP rules and regulations.

vendor is authentic, and is not listed in the UN Security Council 1267 Committee's list of terrorists and terrorist financiers, and not on the UNDP suspended vendors and removed vendors list) and the non PO payment voucher.

Advances to implementing partners

As stated in the POPP, the office must closely monitor advances to implementing partners, which includes ensuring that no new advances are issued before at least 80% of the previous advance have been cleared. In addition, where there are long outstanding advances to an implementing partner, then no new advances may be issued to the partner even for a new project. Refer to the POPP (National Implementation and NGO finances) for the detailed requirements.

Procurement/recruitment/travel services at the request of the implementing partner

This section is applicable only where the office provides support services to the implementing partner (i.e. where UNDP is responsible/accountable for the project expenditure).

On the other hand, with respect to development projects implemented by national institutions, Project Managers must use the “external access” facility to approve requisitions. If for some reason the Project Manager cannot use the “external access” facility (e.g. no internet connectivity) then the requisitions must be approved outside of Atlas and submitted to the UNDP Programme Manager responsible for the project for their entry and approval in Atlas. The UNDP programme staff member who approves the requisition in Atlas can only do so on the basis of a requisition approved by the Project Manager outside of Atlas.

In case of the Atlas External Access facility is not used, the implementing partner sends an authorized request (fax, mail, e-mail*) to the contracting office. The contracting office creates/approves the purchase requisition (on behalf of the requesting office.) The contracting office undertakes the procurement process in accordance with UNDP rules, and approves and signs the PO.

When the Atlas External Access facility is used, the implementing partner create and approved requisition; the UNDP CO undertakes the procurement process, creates and approves the vendor and/or PO; the implementing partner create receipt into the Atlas External Access facility and create PO voucher payment; the UNDP CO approves the PO voucher payment (through the automated matching process) and disburse to the vendor.

Note: Even where projects are funded by IFIs, such as the World Bank, UNDP Financial Regulations and Rules and POPP content must be followed. Therefore, we should not go to the World Bank for a "no-objection" until our requirements are met.

* Authorizations by e-mail should be a scanned copy attached to the e-mail signed by an authorized party.