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Progress Report on the Adoption of IPSAS at UNDP, UNFPA and UNOPS Briefing to the Executive Board

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Title: UNDP IPSAS - informal EB briefing Subject: IPSAS Author: UNDP IPSAS team Keywords: IPSAS Last modified by: carolina.ramirez Created Date: 1/20/2009 3:05:16 PM – PowerPoint PPT presentation

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Title: Progress Report on the Adoption of IPSAS at UNDP, UNFPA and UNOPS Briefing to the Executive Board


1
Progress Report on the Adoption of IPSAS at UNDP,
UNFPA and UNOPS Briefing to the Executive Board
  • June 1 2009

2
IPSAS Background
  • EB Decision 2009/2 UNDP/UNFPA/UNOPS to update EB
    on preparations, implementation and implications
    of IPSAS.
  • IPSAS is considered best practice in accounting
    for public sector and not-for-profit
    organizations
  • IPSAS was mandated by General Assembly Resolution
    60/283
  • 53 governments have adopted IPSAS or are in the
    process of doing so

3
The IPSAS Programme in UNDP
  • IPSAS is being introduced according to PRINCE2,
    an internationally recognized project management
    methodology
  • The IPSAS Programme is overseen by an IPSAS Board
    representing all key stakeholders, and is
    directed by a full-time Manager
  • Three fundamental pillars
  • Financial Policy and Transition
  • Change Management
  • IT System Changes

4
Where We Are Now in UNDP
Change Management
IT
Policy
Testing systems integration
Transition plans
Training
Reports
30 of policies
Change management communications
Design of financial statement
Data conversion tools
Customization
Learning strategy
Business requirements
Configuration
Communications strategy
Prototype for key business areas
70 of policies
Learning framework
Change management strategy
Functional specs for key business areas
Workload analysis
5
UNDP IPSAS Funding and Resources
  • January 2007 EB approved IPSAS Programme budget
    of 9 million for 20082009
  • One-time cost of IPSAS adoption estimated at
    19.8 million. Additional funding of 10.8
    million required to address
  • Organizational impact analysis
  • Training, communication and in-country support
  • IT cost for developing reports
  • Above excludes recurring costs to address
    additional workload and complexity created by
    IPSAS

6
UNDPs Timeline for IPSAS Adoption
  • Global financial crisis is constraining resources
    and impacting budget and staffing
  • Competing priorities force tough choices
  • UN Contractual Reform mandate (with July 2009
    deadline)
  • Change of Atlas hosting from IBM to UNICC
  • Administration of Justice System reform
  • Atlas personnel and resources have been drawn off
    from IPSAS
  • UNDP and its staff cannot absorb IPSAS on
  • top of all this change
  • Without the necessary people and funding,
  • a 2010 IPSAS adoption is no longer feasible

7
Next Steps for UNDP
  • Consultation with UNFPA and UNOPS on
    implementation plan
  • Continued collaboration with system-wide Task
    Force on Accounting Standards
  • Continued close engagement with Internal Audit
    and Audit Advisory Committee
  • Seek further in-depth input from UN Board of
    Auditors
  • Complete remaining Programme tasks
  • Communications with staff and member states
  • Consultations on contribution agreements
  • Re-examine approach to IPSAS adoption in the
    light of the rescheduling to 2012

8
UNFPA Briefing
9
The IPSAS Programme in UNFPA
  • Governance
  • CEB, Finance and Budget Network, Accounting
    Policy Task Force
  • Working groups, such as the New York Focus,
    provide comments and analysis
  • IPSAS Project Board provides guidance, advice and
    support
  • Trilateral Advisory Panel (TAP) and Executive
    Sponsors Group (ESG) provides linkages to UNDP
    and UNOPS

10
Where We Are Now in UNFPA
  • Delivery Principle for Goods and Services
    implemented effective 1 January 2008
  • IPSAS Risk Mitigation Strategy
  • Impact analysis on business operations
  • Began using the Atlas Contracts Module
    functionality
  • Identified revisions to UNFPA Financial
    Regulations and Rules
  • Engaged with IPSAS Training Advisory Board
  • Staff communications including IPSAS web site
  • Continuing consultations with DOS, BOA and AAC

11
UNFPA IPSAS Funding and Resources
  • 800,000 for 2006-2008
  • Estimated 6.2 million for 2009-2012
  •  

12
UNFPAs Timeline for IPSAS Adoption
  • Following rescheduling of UNDPs IPSAS adoption
    to 2012, UNFPA has had to rethink its own
    adoption strategy
  • UNFPA will aim to align itself with UNDPs
    adoption schedule for certain IPSAS standards
  • UNFPA plans to adopt some standards on its own
    in 2010 - 2011

13
Next Steps for UNFPA
  • From 2010 UNFPA will adopt IPSAS in a phased
    approach
  • Finalize revisions to Financial Regulations and
    Rules
  • Revenue Recognition, Fixed Assets, Intangible
    Assets, Inventory and Impairment of Non-Cash
    Generating Assets will be adopted in 2010/11
  • Financial Statement Presentation, Employee
    Benefits, Leases, Segment Reports and Comparison
    of Budget vs Actual will be adopted in 2012
  • Ongoing consultations with donors on
  • contribution agreements

14
UNOPS Briefing
15
The IPSAS Programme in UNOPS
  • IPSAS implementation support is one of the five
    pillars of UNOPSs Change Programme
  • IPSAS project formally initiated under Prince2
    project methodology in January 2009
  • IPSAS project board established
  • Quality assurance process flow established for
    all key activities
  • IPSAS adoption based on phased approach

16
Where We Are Now in UNOPS
  • Policy
  • New FRR to take effect in February 2009
  • IPSAS project management progress
  • External benchmarking
  • IPSAS initiation workshop
  • IPSAS communication plan
  • High-level approach to training

17
UNOPS IPSAS Funding and Resources
UNOPS is currently reviewing its future funding
requirements for adopting IPSAS, including
recurring costs.
18
UNOPS Timeline for IPSAS Adoption
  • Generally, UNOPS will follow an approach similar
    to that outlined by UNFPA
  • In preparing its new implementation schedule,
    UNOPS must heed requirement of the 2006-07 BOA
    report to implement certain IPSAS standards by
    2009 with or without ERP support

19
Next Steps for UNOPS
  • UNOPS will adopt IPSAS in a phased manner
  • Priority areas are receipt accrual, expense
    recognition and revenue recognition
    implementation by 31 December 2009
  • Exploring possibility of classifying some IPSAS
    standards as quick wins
  • For remaining IPSAS standards, UNOPS is largely
    aligned with UNFPAs approach

20
Thank You!
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