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
UN Execution
Description
Direct Expenses to the
project
Umoja Presentation to OAH - Grants Management Functionality
Umoja Solution
Any expense from
procurement, travel,
payroll etc. charged to
Simple or Main
Implementation
Grant
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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.
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
End Beneficiary is an
entity/person that does not
charged any administrative
costs (overheads).
Umoja Presentation to OAH - Grants Management Functionality
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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.
Umoja Presentation to OAH - Grants Management Functionality
Note: Both UNFIP and
CERF will follow this
approach under IPSAS.
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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
IP PSC
AP1-SC 1 – IP Direct Cost
AP1-SC 2 – IP Indirect Cost
Redeployment 1
Passthrough Grant 2
PSC_EXP_UN
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
BP1-SC1 - Direct Cost
BP1-SC2 - Direct Cost
Ect.
BP1-SC3 – IP Indirect Cost
IP
PSC
Grant Execution: Object Mapper Functionality
Object Mapper is required for budgeting
Sponsored Classes on Simple and Passthrough Grants
Passthrough Grant – A series
Simple Grant
OR
Passthrough Grant – B series
UN Grant Execution – GM/FM/FI integration
Sponsored Class
AS1- GRANTS-OUT
Budgetary Commitment
Item
FI30_CI_Class_145 –
Grant-Out
Sponsored Class
Budgetary Commitment
Item
AS1-IP-DIRECT
FI30_CI_Class 140 –
Transfer to IP
GL Accounts
78111000 – Grant Out Direct Exp
78111010 – Grant Out Staff Cost
78112010 – Grant Out Travel
78113010 – Grant Out Contractual
78114010 – Grant Out Commodity
78115010 – Grant Out Operating
78116010 – Grant Out Vehic Furnit
78117010 – Grant Out Transfer
GL Accounts
78101000 - IP Direct Expense
78101010 - IP Staff Cost
78102010 - IP Travel
78103010 - IP Contractual
78104010 - IP Commodity
78105010 - IP Operating
78106010 - IP Vehic Furnit
78107010 - IP Transfer
UN Program Support Costs Sponsored Classes
Sponsored Class
PSC-EXP-UN –
UN Programme
support expense
from UN Execution
Budgetary Commitment
Item
78201010 - PSC UN
FT30_155
GL Accounts
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, No
etc
Transfer to IP
3%
Passthrough and PO
(Advance)
Yes Plus IP indirect
cost 7-10%
Yes
Grant Execution with Implementing Partners: Process Steps
Work breakdown Structure (WBS)
Sponsored Program A
Donor
Contribution
Agreement
Simple Grant or
Main Implementation
Grant
Passthrough Grant
Work breakdown
Element
Purchase Order
Down payment
Invoice/Expenditure report
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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
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Grant Execution with End Beneficiary: 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
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