undp’s ipsas adoption strategy€™s ipsas adoption strategy 4 3 proposed ipsas adoption strategy...

United Nations Development Programme

UNDP’s IPSAS Adoption Strategy

September 4, 2009


2

1 Introduction

This document proposes a strategy for the adoption of IPSAS in the light of UNDP’s decision toreschedule its adoption timeline to 2012. It outlines UNDP’s approach for achieving its IPSASgoals, summarizes the recent gap analysis, and recommends a phased delivery strategy for IPSASadoption.

2 The Approach to IPSAS adoption

UNDP’s ultimate goal is to produce its first IPSAS-compliant financial statements for the year ending Dec31 2012. The chief aim of the IPSAS Programme is therefore to make UNDP’s policies, business practicesand reporting system conform to the requirements of IPSAS by that date. Success will require a “yes” inanswer to each of these questions:

1. Have all IPSAS issues been identified and IPSAS-compliant policies formalised?

2. Have our procedures been fully integrated and made IPSAS-compliant?

3. Have our systems been successfully tested, integrated and made IPSAS-compliant?

4. Have structures been set up at HQ and Regional level to provide ongoing support to countryoffices?

5. Have all stakeholders been informed, prepared, trained and equipped for IPSAS adoption?

6. Is there a robust operating model in place to support staff, management and country officesduring data collection and clean-up?

7. If a phased adoption is undertaken, have all impacts on the Financial Rules and Regulations(FR&R) been considered, as well as the compatibility of each phase with UNSAS?

8. Have all policy decisions been supported by the UN Board of Auditors (UNBOA)?

To address each question, UNDP’s IPSAS Programme is taking the five-step approach shown in Figure 1below.

IPSASPolicies

Businessrequirements

Transition

SystemChanges

Training,Cutover andDeploy

Figure 1. The IPSAS adoption approach

IPSAS2012


3

2.1 IPSAS Policies

The reassessment of accounting policies is a critical element of IPSAS adoption, as it will determine mostof the other changes to be introduced, affecting systems, business processes and procedures, datacollection, internal control systems, training and change management. IPSAS standards must beinterpreted for UNDP’s circumstances and their likely impact on UNDP operations assessed. After this,new IPSAS-compliant accounting policies can be formulated and transition plans developed for theintroduction of these policies, along with the necessary guidance and procedures. All these tasks are theresponsibility of the Policy work stream.

2.2 Business Requirements/Process

Once the policy options have been taken, the next step is to coordinate with the various usercommunities to ensure that UNDP’s business practices and processes will accommodate IPSAS. The newpractices and processes will be captured in business requirement documents and in UNDP’s Programmeand Operations Policies and Procedures Manual. Also, at this stage the basic training andcommunications materials to support the implementation of the new processes are created. This task isthe joint responsibility of all the IPSAS work streams, collaborating with the relevant organizational units.

2.3 Transition

Transition plan will be developed to ensure that measures are taken to establish accurate openingbalances, outlining data collection and data clean-up efforts required in order to move UNDP as smoothlyas possible to its new processes and procedures.

2.4 Systems Changes

The next step is to ensure that UNDP’s IT systems provide the information needed for IPSAS compliance.All changes needed to the IT systems are described in functional specification documents prepared underOIST’s responsibility, which are reviewed by user groups and signed off by the working groups. OIST isthen responsible for implementing the changes.

2.5 Training, Cutover and Deploy

IPSAS will alter many areas of UNDP’s work, not simply finance and accounting. One of the criticalsuccess factors for IPSAS adoption will be the provision of effective support for all these changes. Thiswill include: training and guidance for staff members; frequent communication with all stakeholders(internal and external) on the method and progress of IPSAS adoption; regular follow-up with eachbusiness owner on any issues encountered in their respective process.


4

3 Proposed IPSAS Adoption Strategy

At the time this document was prepared, UNDP’s IPSAS Programme had completed a great manyessential tasks, including policy analysis and the definition of business, change management and ITrequirements. An in-depth gap analysis had also been carried out, identifying policy decisions still to bemade, business processes needing review, changes needed in the Atlas ERP system and key transitionissues to be resolved. The gap analysis covered all 22 IPSAS /IAS standards applicable to UNDP. Theresults of the analysis are summarized in Section 4 under six headings: Asset Management, ExpenseRecognition, Revenue Management, Employee Benefits, Treasury and Statutory/Financial Reporting.

On the strength of the gap analysis and the work done so far, the IPSAS Programme recommends anincremental approach to IPSAS adoption. Such an approach will maintain the Programme’s currentmomentum, optimize the use of existing IPSAS resources, achieve a smoother transition to IPSAS andensure organizational readiness in the most systematic, efficient, and cost-effective manner. Moreover,the experience of UN and public-sector bodies that have adopted IPSAS indicates that an incremental orphased approach is most appropriate for managing the complexities of IPSAS, for minimizing theworkload and pressure associated with IPSAS adoption, and for building up the necessary staff andinstitutional knowledge.

More specifically, UNDP’s IPSAS phased implementation will take the following approach:

UNDP should adopt six (6) IPSAS standards between 2009 and 2011, and the remaining 16 standardsin 2012. The six standards recommended for early adoption do not conflict with the current UNSystem Accounting Standards (UNSAS) and can be adopted with no change to the Financial Rulesand Regulations (FR&R). Nor do they entail significant IT changes or additional work for countryoffices in 2009 – an important consideration, as in 2009 priority must be given to the implementationof the GA-mandated change initiatives (UN Contractual Reform and the new Administration of Justicesystem).

Although most IPSAS standards will be adopted in 2012, the analysis and documenting of UNDP’spolicy positions for the applicable 22 IPSAS/IAS standards should be completed by the end of 2009.Transition plans for establishing accurate opening balances should also be completed by the end of2009. Early completion is necessary to enable business and system requirements to be completed,and to allow time to prepare country offices for IPSAS adoption.

Management Consulting Team and the business owners of key operational areas that will be affectedby IPSAS have been working together to streamline current processes and procedures, in order toprovide a solid foundation for IPSAS adoption. To mainstream the results of their work, minimize thecapacity gap and facilitate a smooth transition to IPSAS, the organizational impact analysis andrecommendations submitted to the Operations Group at the beginning of the year will be reviewedin light of the deferment of IPSAS to 2012.


5

Under the lead of OFA’s Deputy Director, the Financial Training and Certification Programme (FTC)initiated in 2006 will review all finance job descriptions, as well as the recruitment and assessmentprocess for finance positions. The aim of this initiative will be to strengthen financial managementand accountability across UNDP. Although its full impact will not be realised by 2012, it will helpensure IPSAS compliance over the medium to long term. The IPSAS programme will work closelywith this initiative in planning, updating and reviewing job descriptions and related tasks.

The learning framework prepared by LRC at the beginning of 2009 will remain relevant for a 2012IPSAS adoption. The target audiences identified in the framework include finance and non-financestaff, mid-level managers at HQ and field duty stations, as well as senior managers. Training will takethe following approach:

(a) Computer-based training developed by the UN will be made available at the UNDP LMSsite. When a training module is released for deployment, appropriate communicationand guidance will be sent to all staff. Effort will be made to translate training materialsinto French and Spanish, but this is expected to be a challenging and expensiveendeavor, given the technical nature of the materials requiring translation.

(b) UNDP-specific training materials will be developed through the collaboration of therelevant business owners with the IPSAS team, supplementing the UN system-wideeffort. Webcasts and virtual discussions will be organized to help build staff knowledgeand skills in relation to IPSAS and its application to UNDP processes and procedures.

(c) If the Executive Board approves the requested learning budget for the 2010-2011biennium, targeted learning events, including face-to-face workshops, will be organizedfor practitioners, trainers, Help Desk staff, IPSAS focal points, mid-level managers andsenior managers and the Regional Accounting Shared Service Units. These events willtake the form of face-to-face workshops, with an on-line learning requirement for somegroups as a precondition for taking part.

An IPSAS communications strategy has been developed to promote general understanding of theIPSAS Programme and to support all IPSAS change management and learning activity. The keymessages listed in this strategy paper will be communicated to target audiences throughcommunication channels appropriate to each audience, such as the UNDP intranet, e-mail,newsletters, live events, podcasts/multimedia, blogs, competitions and awards. Surveys and polls willbe conducted to gauge the effectiveness of IPSAS communications and training.

3.1 Phase 1 IPSAS Adoption in 2009

UNDP should adopt the followingwith UNSAS.

o IPSAS 03 — Accounting Policies, Changes in Accounting Estimates and Errors

o IPSAS 14 — Events After the Reporting Date

These standards will affect theand Administration is responsible.implications for country offices.

Also, UNDP should extend the actuarial valuation of employee benefits to include postlong-term employee entitlements


Phase 1 IPSAS Adoption in 2009

following IPSAS standards for the biennium 2008/2009

Accounting Policies, Changes in Accounting Estimates and Errors

Events After the Reporting Date

the preparation of financial statements for whichand Administration is responsible. The standards involve no system changes, nor

country offices.

actuarial valuation of employee benefits to include postterm employee entitlements. These benefits should be disclosed in financial statements from 2009.

6

for the biennium 2008/2009, as they do not conflict

Accounting Policies, Changes in Accounting Estimates and Errors

which only the Office of Financenor do they have workload

actuarial valuation of employee benefits to include post-employment andin financial statements from 2009.


7

FOLLOW-UP ACTIONS

OFA should follow up immediately with the UN to expand the scope of the actuarialvaluation of employee entitlements.

Corporate Financial Reporting Services (CFRS/OFA) should undertake the necessarypreparation and analysis to ensure that the 2009 financial statements comply with IPSAS 03and 14.


For 2010, it is recommended that (i) UNDP should adopt three IPSAS standards relating to Treasury and(ii) OFA, PSO and OHR with the support of MCT, should streamline the process flow for the receipting ofgoods and services, asset, revenue and absence management.

(i) Treasury standards recommended for early adoption in 2010 include:

IPSAS 04 —The Effects of Changes in Foreign Exchange Rates

IPSAS 15 — Financial Instruments: Disclosure and Presentation

IAS 39 — Financial instruments

UNDP’s Treasury Section in OFA already meets most of the above IPSAS requirements, and should beable to meet the remainder in the 2010 financial statements. A Tresaury Track, led by a designated stafffrom Treasury Section, will be established to work closely with the Policy team to finalize policy decisionsand business requirement of the above three standards. Further, the Treasury Track will laise with OIST ifany change is required to Atlas or to existing operational or management reports.

(ii) Streamlining the receipting process from 2010 for a smoother adoption of IPSAS 19 in 2012 :

The adoption of IPSAS 19 — Provisions, Contingent Liabilities and Contingent Assets – will change themethod of recognition of expenses so that it is based on the delivery principle (also known as “receiptaccrual”). This principle is more restrictive than the present UNSAS “obligation” principle, because underthe delivery principle expenditure is recognized solely on the basis of goods and services delivered ratherthan on the issuing of purchase orders. The key business advantage of the delivery principle is its directalignment with the implementation of programme/project activities, and therefore its support for results-based management.

The adoption of IPSAS 19 is not recommended before 2012, because of the significant changes it willrequire to the current Financial Rules and Regulations. However, it is strongly recommended that thecurrent practices, process flow and procedures for receipting be refined and streamlined to facilitate asmooth implementation of IPSAS 19 in 2012.

In 2010, accounting entries relating to delivery (or expenditure) will continue to comply with UNSAS. In2012 they will be changed to comply with IPSAS.


8

(i) Streamlining the asset management, absence management and revenue management from2010 for a smoother adoption of IPSAS 19 in 2012 :

Apart from the receipting process, similar attempts to refine and tighten up current procedures related toasset management, absence management and revenue management should be undertaken by therespective business owners, with the collaboration and assistance of the Management Consulting Team.

FOLLOW-UP ACTIONS

MCT, PSO and OFA have conducted a process review to streamline and clarify thereceipting process and to update the POPP accordingly. The revisions to the relevantsections of the POPP are expected to be completed by October 2009.

The introduction of the revised receipting procedures will need to be accompanied bytraining and communication initiatives. The IPSAS Team will work with PSO and otherunits to ensure that these initiatives are coordinated and delivered systematically. Arollout plan should be ready by the end of September 2009, enabling web-casts and e-discussions on the relevant management practice networks to be held from the fourthquarter of 2009. At the same time, every effort will be made to collaborate with regionalworkshops targeting country office programme, operational or administrative staff.

Similar effort to streamline and tighten up processes and procedures in the area of assetmanagement, revenue management and absence management should be undertaken bythe respective business owners.

By the end of 2010 the Treasury and Corporate Financial Reporting Services (CFRS/OFA)should have conducted the preparation and analysis needed to ensure adoption of thethree standards listed above (viz. IPSAS 04, IPSAS 15 and IAS 39) in 2011.

3.3 Phase 3 - IPSAS Adoption in 2011

Although the actuarial valuation of post-employment benefits should be included in the financialstatements from 2009 (see 3.1 above), full adoption of IPSAS 25 on Employee Benefits must wait until2011, as this will require the automation of short-term benefits such as leave and education grants, andthe necessary changes in Atlas can only be made in time for a 2011 adoption. However, since the 2010-11 financial statements are still UNSAS –based, the new accrued employee benefits are expected to bedisclosed as ‘notes’ and will be fully incorporated in the financial statements starting from 2012.

Systems rollout


9

Enhanced Atlas modules for asset management and contracts should be rolled out in 2011. The systemrollout should be accompanied by tightened procedures and controls of the relevant business processes.The early release of these modules would enable staff members to familiarize themselves with the systemchanges, making the 2012 adoption of IPSAS on Property, Plant and Equipment and revenue recognitionsmoother and manageable. During 2011 the accounting entries will comply with UNSAS. In 2012 theywill be changed to comply with IPSAS.


The IPSAS Programme plan will be framed to ensure that the remaining 16 standards will all be adoptedby 2012. A detailed work plan leading to full IPSAS adoption by 2012 is provided in Annex 1.


10

4 Summary of Gaps & Recommendations

4.1 Property, plant and equipment

1-IPSAS Standards Involves adoption of the following 7 standards:IPSAS 12, IPSAS13, IPSAS 16, IPSAS 17, IPSAS 21, IPSAS 26, IAS 38

2-Policy gaps Policy analysis in progress:IPSAS 17—Property, Plant and Equipment: o/s issues: (i) treatmentof project assets is still under discussion with UNBOA and other UNAgencies. (ii) treatment of right of use of accommodationagreements provided by recipient country governments (ii) jointlycontrolled assetsPolicy analysis Not started yet:IAS 38—Intangible assets: Scope, recognition and accountingtreatment for intangible assets.IPSAS 12—IPSAS inventories:IPSAS 13—Leases: Identification and recognition of finance leaseanddonated right to useIPSAS 16—Investment property: Identification, valuation andmeasurement of investment propertiesIPSAS 19—provisions: Potential dismantling costs or/andrehabilitation costs

3-Businessrequirements

Business requirements were documented for IPSAS 17 in late 2008.The document should be updated when the remaining policieshave been finalized and the open issues have been resolved.Timeline: end 2009IT functional specifications also have been prepared. These needsto be reviewed and updated as well.

4-System readiness In progress:The asset management module is part of the Atlas Financials. Onlybasic functionalities are being used for tracking assets.

The system has been partially prototyped on the basis of therequirements documented so far. But extensive configuration andsome customization will be needed to make it fully IPSAS-compliant.

UNFPA intends to move to PPE adoption before 2012.


11

5-Training, Cut-Over and Deploy

- Process review is highly recommended to achieve efficiencygains, to build appropriate controls and to ensure accuracy of datagiven the range of problems currently encountered in assetmanagement data.

-Also, significant training and support efforts envisaged to assistCOs to ensure complete assets records, perform inventories,impairment, determine useful life and monitor compliance.- Considerable support structure in OFA and PSO required toensure both follow-up and hands-on support for Country Offices.

6-Workload Impacts every office that acquires fixed assets.7-Impacts on FR&R/ UNSAS

All the standards have an impact on the FR&R and UNSAS. Changerequired to the FR&R prior to adoption.

8-Data collectionor cleaning effort

Significant effort envisaged for the: Valuation of Land and Building / Component approach Review of lease agreements Clean-up of existing data Valuation of intangibles Recognition of DEX project assets

9-UNBOA Some of the key issues are under discussion with UNBOAEarly comments needed on: Project assets Asset thresholds Intangibles Valuation and components

Recommendation Configure the Asset Module and deploy it in all offices in 2011(but no depreciation accounted for, to prevent conflicts withFR&R and UNSAS).Open it up as of 1st January 2011 with Land and buildingvaluation (ease follow-up and accounting of fixed assetsimprovements)For other assets, clean up asset data with no opening balanceamount. 5-year transition period (2012-2017) to build up thefixed asset data.Policy finalisation in 2009Transition plan in 2009Process review by end 2009Update POPP and finalize clearance process by 1st Qtr 2010Training and readiness (including data clean up) from 2nd Qtr –4th Qtr 2010Adoption of standards in 2012


12

4.2 Expenses

1-IPSAS Standards Involves adoption of the following 2 standards:IPSAS 11, IPSAS19

2- Policy gaps Policy analysis Not started yet:IAS 11 — Construction contracts: Analysis of impact of IPSAS 11 onUNDP


Business requirements documented and signed off.

4-System readiness Partially Ready:The system is already in place. UNFPA already has implementedthe feature.

Detailed requirement documents have been prepared. Onesystem decision still pending concerns PO rollover at year-end.This is a feature which copies open POs into the new year with anew effective budget date. UNFPA currently performs PO rolloverwithout rolling budgets.

5-Training, Cutoverand Deploy

Significant training and support effort to assist COs to understandthe difference between PO and goods receipt. Assistance neededalso in understanding differences between budget-basedreporting and IPSAS-based reporting as well as closing process (nomore Unliquidated Obligations - ULOS)

Policy and procedures needed for how and when to recognizegoods and services; PSO should define these.

6-Workload Medium impact – as under current rules, users record receipts ofgoods and services in Atlas; but this process is not always properlyexecuted. Correct use of this process will be critical under IPSAS.

7-Impacts on FR&R/ UNSAS

All the standards have an impact on the FR&R and UNSAS.


Significant effort envisaged for the:Closure of the ULOS in 2011Clean-up of pending items, inter-agency/funds balances…

9-UNBOA Issues under discussion with UNBOA

Recommendation Tightening up of processes and procedures to begin 2010


13

Training and readiness to begin in 2009Policy and procedures finalisation in 2009Adoption of standards in 2012

4.3 Revenue

1-IPSAS Standards Involves adoption of the following 3 standards:IPSAS 9, IPSAS 11, IPSAS 23

2- Policy gaps Policy analysis in progress:IPSAS 23 — Revenue from non-exchange transactions:Outstanding policies include treatment of letter of credits, ECcontributions, revenue in-kind and inter-agency transactions.

Policy Analysis Not started yet:IPSAS 09 — Revenues from Exchange Transactions: Accountingtreatment for trust management fees; Accounting treatment forinteragency transactions and JPO.IAS 11 — Construction contracts: Analysis of impact of IPSAS 11 onUNDP


Business requirements for IPSAS 23 were documented in late 2008.Update needed once open issues have been resolved.

4-System readiness Partially ready: Compliance with IPSAS requires implementationof the contract module. Detailed requirement documents havebeen prepared for IPSAS compliance. These need to be updatedonce open issues have been resolved and pending policy analysishas been carried out.


Significant training and support effort to assist COs to recordrevenues on the basis of the IPSAS policy decisions made and inthe management of receivables.

Consultation with donors will also be critical to ensure their fullunderstanding of the treatment of contributions under IPSAS.Also effort needed, in collaboration with the Partnership Bureau, tostandardize and streamline revenue management process.

6-Workload High impact, particularly in COs, in view of the complexity involvedand rigour required in the management of revenue. Adequatecorporate support and follow-up required from OFA and RegionalBureaux

7-Impacts on FR&R All the standards have an impact on the FR&R and UNSAS


14

/ UNSAS8-Data collectionor cleaning effort

Significant effort envisaged for the:Compilation and review of contributions agreementsData clean up on pending items

9-UNBOA Issues not discussed with UNBOAEarly comments needed on:EC accounting treatmentMulti-year agreementsInter-agency revenue

Recommendation Use contract module 2011 to get staff familiarized with theuse of the system.Training and readiness 2010Policy finalisation in 2009Adoption of standards in 2012

4.4 Employee benefits

1-IPSAS Standards Involves adoption of the following standard: IPSAS 25

2-Major Policygaps

In progress:IPSAS 25—Employee benefits, a few issues still outstanding


Business requirements formalizedIT specifications formalised for annual leave

4-System readiness In progress:Compliance with IPSAS needs significant changes to the systemand the chart of accounts.Detailed requirement documents have been prepared for IPSAScompliance.Major customizations envisaged for automating accrual of someemployee benefits (e.g. annual leave, ed grant; home leave)


Training effort for HR units is to ensure proper and effectiveabsence management using Atlas. Support and follow-up requiredfrom OHR to ensure proper usage of the system.

6-Workload HQ: High impact since the Absence Management Module has notbeen implemented for all staff in UNDP yet.CO: Medium impact since absence recording takes place right nowand many COs use the module as intended.


15


All the standards have an impact on the FR&R and UNSAS


Significant effort envisaged for: Providing relevant information to actuaries Short-term benefits data collection

9-UNBOA Issues not discussed with UNBOAEarly comments needed on: Methods for estimating some of the short employee benefits Actuarial assumptions

Recommendation Actuarial valuation and recognition of long-term or post-employment benefits as liability in 2009; Policy finalisation in2009IT enhancement 2010; Adoption of standards in 2011 and newaccrued employee benefits recommended for disclosure as“notes” to the 2011 UNSAS-based financial statement. Fullyincorporated in IPSAS compliant financial statement startingfrom 2012.

4.5 Treasury

1-IPSAS Standards Involves adoption of the following 3 standards:IPSAS 4, IPSAS 15, IAS 39

2-Major Policygaps

In progress:IAS 39—Financial instruments: comply with all presentationrequirementsIAS 39—Financial instruments: hedging and futures instruments

Not started yet:IAS 15—Financial instruments: Guarantees received or issuedIAS 15—Financial instruments: Presentation of restrictedinvestments


Business requirements not formalized

4-System readiness Partially ready:No major changes expected to the system; rather, evolution of thechart of accounts (and eventually accounting entries).


16

5-Training, Cut-Over Deploy

Training effort only in HQs - Treasury Unit / CFRS

6-Workload HQ: High impact; CO: No impact


No significant impact on the FR&R or UNSAS


Significant effort envisaged for the: Review of investment portfolio Valuation of derivatives (inc. embedded derivatives) Guarantees

9-UNBOA Issues not discussed with UNBOAEarly comments needed on:Accounting methods for financial instruments

Recommendation Review of portfolio and compliance in 2010Adoption in 2010

4.6 Statutory reporting

1-IPSAS Standards Involves adoption of the following 14 standards:IPSAS 1, IPSAS 2, IPSAS 6, IPSAS 7, IPSAS 8, IPSAS 18, IPSAS 20,IPSAS24

2-Policy gaps In-Progress:IPSAS 01 - Design of financial statementsIPSAS 06 - Consolidated and Separate Financial StatementsIPSAS 18—Segment Reporting - Decision to be made regardingthe segments applicable to UNDP.IPSAS 24—Presentation of Budget Information in FinancialStatements


No business requirement yet available

4-System readiness Not ready:A reporting infrastructure needs to be ready to generate a mockfinancial statement in 2011.

Detailed requirement documents (or functional specifications) alsoneed to be prepared for the financial statements at the same time


17

as policy gaps have been finalized.


A professional staff member had to be recruited to CFRS toproduce the complex and expanded annual financial statementscalled for by IPSAS and to support the annual audit process.

6-Workload HQ: high impactCO: Low impact


All the standards expected to have an impact on the FR&R andUNSAS


Significant effort envisaged for the: Updating or changing some of the chart of account Designing the new reports Reconciling budget and IPSAS and Eliminating inter-segment transactions/ elimination.

9-UNBOA Issues not discussed with UNBOAEarly comments needed on: Scope of consolidation (Funds established by GA and UNDP) Segment reporting Format of the financial statements Related parties

Recommendations Simulation of FS based on 2008 accounts in 2009 to startdiscussion with UNBOAPreparation of changes in 2011 (such as chart of account,reporting)Adoption of other standards in 2012


18

4.7 Others

IPSAS Standardsnot applicable toUNDP

IPSAS 5, 7, 8 and 22

UNSAS compliantwith IPSASStandards

IPSAS 3, IPSAS 14

Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4

Proposed UNDP IPSAS Adoption Plan

Statutory

Reporting

Expenses

Revenue

Employee

Benefits

Treasury

Asset

Management

2009 2010 2011 2012

POLICIES & TRANSITIONS TRAINING AND READINESS ENHANCED AM MODULE UNDER UNSAS

IPSAS ADOPTION

POLICIES & TRANSITIONS

TIGHTENED PROCEDURES FOR RECEIPTING UNDER UNSAS IPSAS ADOPTION

POLICIES & TRANSITIONS TRAINING AND READINESS CONTRACT MODULE UNDER UNSAS

ADOPTION


ACTUARIAL VALUATION

TRAINING AND READINESS ADOPTION

ADOPTION


TRAINING AND READINESS

ADOPTION of IPSAS 3 & 14


ADOPTION OF REMAINING

IT ENHANCEMENT

TRAINING &

READINESS



PROCESS REVIEW (PR)

BR

BR IT ENHANCEMENT

IT ENHANCEMENTBPR

USE MODULE UNDER IPSAS

USE AM UNDER IPSAS

Atlas: ENHANCED HCM MODULE

undp’s ipsas adoption strategy€™s ipsas adoption strategy 4 3 proposed ipsas adoption strategy...

Documents