GM Execution Model

1. UN Execution without transfers of funds to end beneficiary

2. UN Execution with transfers to End Beneficiary: Grants-Out (Outright Grants)

3. UN Execution with Implementing Partner

4. Fund to Fund Allocation

Grant Execution – 1. UN Execution

Business Scenario Description Umoja Solution

UN Execution Direct Expenses to the project

Any expense from procurement, travel, payroll etc. charged to Simple or Main Implementation Grant

Umoja Presentation to OAH - Grants Management Functionality 2

Grant Execution – 2. UN Execution: Grants-Out (Outright Grants)

Business Scenario Description Umoja Solution

Grants-out (outright grants) to end beneficiary.

Outright grant with payment to the end beneficiary and reporting by nature of expenditure is not required; the full amount shall be recorded as an expense at the point of signature/confirmation of the arrangement.

End Beneficiary is an entity/person that does not charged any administrative costs (overheads).

PO and payment against the PO at the time of signing the funding agreement to the end beneficiary, charged to Simple or Main Implementation Grant

Umoja Presentation to OAH - Grants Management Functionality 3

Grant Execution – 3. UN Execution with Implementing Partner

Business Scenario

Description Umoja Solution

UN execution with Implementing Partners (e.g. UN agencies and NGOs)

UN transfers the portion of the contribution to the Implementing Partner(s) through issuing the advances. The timing of expense recognition should be based on delivery as evidenced in the reports from the implementing partners.

PO and down payment (advance) to IPs from Passthrough Grant. Upon receipt of expenditure reports, expenditures will be recorded against the PO and offset the advance.

Note: Both UNFIP and CERF will follow this approach under IPSAS.

Umoja Presentation to OAH - Grants Management Functionality 4

Grant Execution – 4. Fund to Fund Allocation

Business Scenario

Description Umoja Solution

Fund to Fund Allocations

Allocation from one “internal Fund” to the “other internal Fund” –e.g. UNFIP provide grant to CERF.

UMOJA solution: The voluntary contribution is recoded on UNFIP (original Grant/Fund). Create JV to debit UNFIP expense (allocation given) and credit CERF income (allocation received). This entry will be eliminated upon consolidation of trust funds.

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Grant Execution – Grant Framework I

Simple Grant and AS1 Series Sponsored Classes:

UN Execution with End Beneficiary:

AS1-GRANTS-OUT Grant Out Expenditure w/o PT

UN Execution with Implementing Partner:

AS1-TRANSFER-IP Transfers to IPs w/ PT

AS1-IP DIRECT IP Direct Expenditures

AS1-IP INDIRECT IP Indirect PSC

Fund to Fund Allocations:

AS1-TRANSFERS Transfer to/ from Fund & Grant

Grant Execution – Grant Framework I

Simple Grant

Passthrough Grant 1

AP1-SC 1 – IP Direct CostAP1-SC 2 – IP Indirect Cost

Passthrough Grant 2

BP1-SC1 - Direct CostBP1-SC2 - Direct Cost

Ect.BP1-SC3 – IP Indirect Cost

AS1 – Sponsored Class Series for Simple Grant

AP1 – Sponsored Class Series for Passthrough Grant

For Framework II AM1 series are used instead of AS1 series

IP PSC

IP PSC

PSC_EXP_UN

Redeployment 1Redeployment 1

Grant Execution: Object Mapper Functionality

Object Mapper is required for budgetingObject Mapper is required for budgeting

Sponsored Classes on Simple and Passthrough Grants

Simple GrantSimple Grant

Passthrough Grant – A seriesPassthrough Grant – A series

Passthrough Grant – B seriesPassthrough Grant – B series

OROR

UN Grant Execution – GM/FM/FI integration

AS1- GRANTS-OUT

Sponsored Class GL AccountsBudgetary Commitment

Item FI30_CI_Class_145 –

Grant-Out78111000 – Grant Out Direct Exp78111010 – Grant Out Staff Cost78112010 – Grant Out Travel78113010 – Grant Out Contractual78114010 – Grant Out Commodity78115010 – Grant Out Operating78116010 – Grant Out Vehic Furnit78117010 – Grant Out Transfer

AS1-IP-DIRECT

Sponsored Class GL AccountsBudgetary Commitment

Item FI30_CI_Class 140 –

Transfer to IP78101000 - IP Direct Expense78101010 - IP Staff Cost78102010 - IP Travel78103010 - IP Contractual78104010 - IP Commodity78105010 - IP Operating78106010 - IP Vehic Furnit78107010 - IP Transfer

UN Program Support Costs Sponsored Classes

PSC-EXP-UN – UN Programme

support expense from UN Execution

Sponsored Class GL AccountsBudgetary Commitment

Item

78201010 - PSC UN FT30_155

78201010 - PSC UN

Grants Execution - PSC

Grant PSC Transaction Use of Passthrough

Grant

Grant Allocations Yes JV No

Grants-Outs to End Beneficiary

Yes (up to 13%) PO exp No

UN execution Yes (up to 13%) PO, Travel Commitments, etc

No

Transfer to IP 3%

Yes Plus IP indirect cost 7-10%

Passthrough and PO (Advance)

Yes

Donor Contribution Agreement

Simple Grant orMain Implementation

Grant

Sponsored Program A

Passthrough Grant

Work breakdown Structure (WBS)Work breakdown Structure (WBS)

Work breakdown ElementWork breakdown Element

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Purchase Order

Down payment

Invoice/Expenditure report

Grant Execution with Implementing Partners: Process Steps

Steps once contract is signed with IP and passthrough grant is created1.Transfer budget from simple or MIG grant to passthrough grant

2.Create Purchase Order for vendor (e.g. the IP)

3.Create Down payment request and pay advance to IP

4.Record Service Entry Sheet as per IP’s submitted expenditure report

5.Record Invoice as per the Service Entry Sheet

6.Clear vendor account

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Grant Execution with Implementing Partners: Process Steps

Steps once contract is signed with end-beneficiary1.Create Purchase Order for vendor (e.g. the end-beneficiary)

2.Record Invoice for the full amount of the Purchase Order

3.Pay end-beneficiary

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Grant Execution with End Beneficiary: Process Steps