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 ScenarioDescriptionUmoja 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 ScenarioDescriptionUmoja 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 DescriptionUmoja 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 DescriptionUmoja 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. 5

Grant Execution – Grant Framework I Simple Grant and AS1 Series Sponsored Classes: UN Execution with End Beneficiary:  AS1-GRANTS-OUTGrant Out Expenditure w/o PT UN Execution with Implementing Partner:  AS1-TRANSFER-IPTransfers to IPs w/ PT  AS1-IP DIRECTIP Direct Expenditures  AS1-IP INDIRECTIP Indirect PSC Fund to Fund Allocations:  AS1-TRANSFERSTransfer to/ from Fund & Grant

Grant Execution – Grant Framework I Simple Grant Passthrough Grant 1 AP1-SC 1 – IP Direct Cost AP1-SC 2 – IP Indirect Cost Passthrough Grant 2 BP1-SC1 - Direct Cost BP1-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 PSC_EXP_UN Redeployment 1

Grant Execution: Object Mapper Functionality Object Mapper is required for budgeting

Sponsored Classes on Simple and Passthrough Grants Simple Grant Passthrough Grant – A series Passthrough Grant – B series OR

UN Grant Execution – GM/FM/FI integration AS1- GRANTS-OUT Sponsored ClassGL Accounts Budgetary Commitment Item FI30_CI_Class_145 – Grant-Out – Grant Out Direct Exp – Grant Out Staff Cost – Grant Out Travel – Grant Out Contractual – Grant Out Commodity – Grant Out Operating – Grant Out Vehic Furnit – Grant Out Transfer AS1-IP-DIRECT Sponsored ClassGL Accounts Budgetary Commitment Item FI30_CI_Class 140 – Transfer to IP IP Direct Expense IP Staff Cost IP Travel IP Contractual IP Commodity IP Operating IP Vehic Furnit IP Transfer

UN Program Support Costs Sponsored Classes PSC-EXP-UN – UN Programme support expense from UN Execution Sponsored ClassGL Accounts Budgetary Commitment Item PSC UN FT30_ PSC UN

Grants Execution - PSC GrantPSCTransaction Use of Passthrough Grant Grant AllocationsYesJVNo Grants-Outs to End Beneficiary Yes (up to 13%)PO expNo UN execution Yes (up to 13%) PO, Travel Commitments, etc No Transfer to IP3% Yes Plus IP indirect cost 7-10% Passthrough and PO (Advance) Yes

Donor Contribution Agreement Simple Grant or Main Implementation Grant Sponsored Program A Passthrough Grant Work breakdown Structure (WBS) Work breakdown Element 13 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 created 1.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 14 Grant Execution with Implementing Partners: Process Steps

 Steps once contract is signed with end-beneficiary 1.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 15 Grant Execution with End Beneficiary: Process Steps