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Chapter 6 - Employee Benefits

• Chapter 1 - Introduction
  • 1 Background
    • 1.1 International Public Sector Accounting Standards
    • 1.2 Umoja
  • 2 Introduction to Finance Manual
    • 2.1 Purpose of the Finance Manual
    • 2.2 Prerequisites
    • 2.3 References and consultations
    • 2.4 Amendments to the Finance Manual
    • 2.5 FM Structure
    • 2.6 Confidentiality
• Chapter 2 - Umoja Overview
  • 1 Objective
  • 2 Umoja Enterprise Structure
    • 2.1 Introduction to Umoja Enterprise Structure
      • 2.1.1 Umoja Enterprise Structure Terminology
        • 2.1.1.1 Foundation Elements
        • 2.1.1.2 Financial Accounting Elements
        • 2.1.1.3 Supply Chain Management (SCM) Elements
        • 2.1.1.4 Human Capital Management (HCM) Elements
        • 2.1.1.5 Sales and Distribution (SD) Elements
      • 2.1.2 Subset of 'Full' Umoja Enterprise Structure
  • 3 Master Data
    • 3.1 Introduction to Master Data
      • 3.1.1 Umoja Terminology
      • 3.1.2 Umoja Coding Block Elements
        • 3.1.2.1 Financial Accounting (FI)
        • 3.1.2.2 Controlling (CO)
        • 3.1.2.3 Funds Management (FM)
        • 3.1.2.4 Grants Management (GM)
    • 3.2 Business Partners
      • 3.2.1 Business Partner Groups
      • 3.2.2 Summary Table of Business Partner Groups
      • 3.2.3 Business Partner Roles
      • 3.2.4 BP - Request for Creation or Update, Creation and Roles Assignment
      • 3.2.5 Business Partner Reconciliation Accounts
      • 3.2.6 Business Partner Maintenance
        • 3.2.6.1 Create a New BP
        • 3.2.6.2 Add a UN FI Vendor Role to BP for Individual
        • 3.2.6.3 Change BP Grouping
        • 3.2.6.4 Add UN Vendor Role
        • 3.2.6.5 Deactivate/Expire a BP Role of a BP
        • 3.2.6.6 Block/Unblock a BP
        • 3.2.6.7 Add Alternate Payee
        • 3.2.6.8 Terminate a BP
        • 3.2.6.9 Approve a BP (Vendor)
  • 4 Umoja Coding Block
    • 4.1 Introduction to Coding Block
    • 4.2 Umoja Coding and Naming for Individual Coding Block Element
      • 4.2.1 GL Account
      • 4.2.2 Sponsored Class
      • 4.2.3 Fund
      • 4.2.4 Grant
      • 4.2.5 Business Area
      • 4.2.6 Cost Center
      • 4.2.7 Fund Center
      • 4.2.8 Internal Order
      • 4.2.9 Project/WBSE
      • 4.2.10 Funded Program
      • 4.2.11 Sponsored Program
      • 4.2.12 Profit Center
      • 4.2.13 Functional Area
      • 4.2.14 Budget Period
    • 4.3 Document Posting
• Chapter 3 - Revenue from Non-Exchange Transactions
  • 1 Objective
  • 2 Summary of IPSAS Accounting Policy
    • 2.1 Grants in - Revenue
      • 2.1.1 Assessed Contributions
      • 2.1.2 Voluntary Contributions
      • 2.1.3 Disclosure of Voluntary Contributions
      • 2.1.4 Programme Support Cost (PSC)
    • 2.2 Grants out - Expenses
    • 2.3 References
  • 3 Assessed Contributions
    • 3.1 Recognition Principle for Assessed Contributions
    • 3.2 Umoja Overview
    • 3.3 Umoja Process
  • 4 Voluntary Contributions
    • 4.1 Recognition Principle for Voluntary Contributions
      • 4.1.1 Voluntary Contributions - Non-Conditional
      • 4.1.2 Voluntary Contributions - Conditional
      • 4.1.3 Multi-Year Voluntary Contributions
      • 4.1.4 In-Kind Voluntary Contributions
    • 4.2 Grants Management Module Overview
      • 4.2.1 GM Module - Key Terms
      • 4.2.2 Grants Frameworks
    • 4.3 Grants Management Process
      • 4.3.1 Set Up Master Data and Grant Relationship
      • 4.3.2 Create and Approve Unreleased Grant Budget
      • 4.3.3 Conduct Grant Billing / Applied Deposit
      • 4.3.4 Create and Approve Released Grant Budget
      • 4.3.5 Execute Transactions and Post Indirect Costs
      • 4.3.6 Close Grant
• Chapter 4 - Revenue from Exchange Transactions
  • 1 Objective
  • 2 Summary of IPSAS Accounting Policies
    • 2.1 Introduction to Goods and Services
    • 2.2 Recognition of Revenue
    • 2.3 Measurement of Revenue
    • 2.4 References
  • 3 Revenue from Exchange Transactions covered in the Sales and Distribution Module
    • 3.1 Sales and Distribution Module Overview
    • 3.2 Sale of Goods or Rendering of Services Lifecycle
      • 3.2.1 Pricing and Discount Process
      • 3.2.2 Sales Processes
        • 3.2.2.1 Standard Sales Order
        • 3.2.2.2 Over the Counter Sales
        • 3.2.2.3 Third Party Procurement
        • 3.2.2.4 Customer Consignment
        • 3.2.2.5 Standing Order
      • 3.2.3 Post Sale Processes
        • 3.2.3.1 Return of Goods
        • 3.2.3.2 Credit and Debit Memos
      • 3.2.4 Special Cases
        • 3.2.4.1 Garage Operations
          • 3.2.4.1.1 Long Term Pass Garage Operations
          • 3.2.4.1.2 Daily Pass Garage Operations
        • 3.2.4.2 Accommodations and Lodging
        • 3.2.4.3 Closing Entries for Income
        • 3.2.4.4 Stale and Outstanding Cheques
        • 3.2.4.5 Gains on Currency Exchange
        • 3.2.4.6 Accounting For Cases with Property Survey Board
  • 4 Business Partners
• Chapter 5 - Expenses
  • 1 Objective
  • 2 Summary of IPSAS Accounting Policies
    • 2.1 Timing of Recognition - Delivery Principle
    • 2.2 General Accounting Policies
      • 2.2.1 Recognition of Goods Based on Incoterms
      • 2.2.2 Recognition of Services under the Delivery Principle
      • 2.2.3 Splitting Unliquidated Obligations (ULOs) into Delivered and Undelivered Portions
    • 2.3 Reference
  • 3 Desktop Procedures
    • 3.1 Introduction to Procurement Lifecycle: Requisition to Delivery
    • 3.2 Supplier Relationship Management (SRM) Processes
      • 3.2.1 Requisitioning Process Overview
      • 3.2.2 Contract Catalog
      • 3.2.3 Create, Monitor, Renegotiate Contract and Catalog Content
      • 3.2.4 Requisitioning Process for Goods
        • 3.2.4.1 Creating a Shopping Cart
        • 3.2.4.2 Adding Items to a Shopping Cart
          • 3.2.4.2.1 Add Items to a Shopping Cart - Contract Catalog
            • 3.2.4.2.1.1 Adding Items to a Shopping List
            • 3.2.4.2.1.2 Accessing Saved Shopping Lists
          • 3.2.4.2.2 Add Items to Shopping Cart - Internal Goods/Services
            • 3.2.4.2.2.1 Freight Costs
          • 3.2.4.2.3 Add Items to a Shopping Cart - Template
          • 3.2.4.2.4 Add Items to a Shopping Cart - Free Description
        • 3.2.4.3 Completing Item Details in Shopping Cart
          • 3.2.4.3.1 Item Data
          • 3.2.4.3.2 Account Assignment
          • 3.2.4.3.3 Notes and Attachments
          • 3.2.4.3.4 Delivery Address
          • 3.2.4.3.5 Source of Supply/Service Agents
          • 3.2.4.3.6 Availability
        • 3.2.4.4 Saving and Ordering a Shopping Cart
        • 3.2.4.5 Editing and Amending Shopping Carts
          • 3.2.4.5.1 View and Edit Team Carts
        • 3.2.4.6 Reviewing and Approving Shopping Carts
          • 3.2.4.6.1 Review Item Data
          • 3.2.4.6.2 Review Account Assignment
          • 3.2.4.6.3 Review Notes and Attachments
          • 3.2.4.6.4 Review Sources of Supply
          • 3.2.4.6.5 Review Approval History
          • 3.2.4.6.6 Approving a Shopping Cart Line Item
          • 3.2.4.6.7 Rejected Shopping Carts
      • 3.2.5 Requisitioning Process for Low Value Acquisitions (LVA)
        • 3.2.5.1 Create an LVA
        • 3.2.5.2 Edit Overview Data
        • 3.2.5.3 Edit Data Header
        • 3.2.5.4 Edit Item Data
        • 3.2.5.5 Add Blanket Purchase Orders (BPO) Contract Catalog Items
        • 3.2.5.6 Checking and Ordering LVAs
        • 3.2.5.7 Reviewing and Approving LVA
        • 3.2.5.8 Editing Existing LVAs
      • 3.2.6 Inbound Goods - Receiving and Receipting
        • 3.2.6.1 Accessing Inbound Delivery Document
          • 3.2.6.1.1 View a Purchase Order (PO)
          • 3.2.6.1.2 View Inbound Delivery Monitor
        • 3.2.6.2 Updating Inbound Delivery
          • 3.2.6.2.1 Update Delivery Date
          • 3.2.6.2.2 Update Actual Delivery Date
        • 3.2.6.3 Virtual Goods Receipt
        • 3.2.6.4 Physical Goods Receipt
        • 3.2.6.5 Returns and Reversals
        • 3.2.6.6 Notifications and Reports
      • 3.2.7 Requisitioning Process for Services
        • 3.2.7.1 Requesting Consultants and Individual Contractors (ICs) Services
        • 3.2.7.2 Service Receipt - Service Entry Sheet (SES)
          • 3.2.7.2.1 Creating Service Entry Sheet (SES)
            • 3.2.7.2.1.1 Individual SES
            • 3.2.7.2.1.2 Multiple SES
          • 3.2.7.2.2 Reversing and Deleting a Service Entry Sheet (SES)
    • 3.3 Funds Commitment Processes
      • 3.3.1 Funds Pre-Commitments
        • 3.3.1.1 Creating a Funds Pre-Commitment
        • 3.3.1.2 Authorizing a Funds Pre-Commitment via Workflow
        • 3.3.1.3 Reviewing a Funds Pre-Commitment
        • 3.3.1.4 Modifying a Funds Pre-Commitment
          • 3.3.1.4.1 Value Adjustment Process
          • 3.3.1.4.2 Add Additional Line Items Process
        • 3.3.1.5 Marking Funds Pre-Commitment as Completed
      • 3.3.2 Funds Commitments
        • 3.3.2.1 Creating a Funds Commitment
        • 3.3.2.2 Authorizing a Funds Commitment via Workflow
        • 3.3.2.3 Reviewing a Funds Commitment
        • 3.3.2.4 Modifying a Funds Commitment
        • 3.3.2.5 Marking Funds Commitment as Completed
        • 3.3.2.6 Expense Recognition for Funds Commitments
          • 3.3.2.6.1 Invoices Received by the End of Financial Year
          • 3.3.2.6.2 Invoices have not been Received by the End of Financial Year
      • 3.3.3 Funds Reservation
        • 3.3.3.1 Creating and Authorizing a Funds Reservation
        • 3.3.3.2 Reviewing, Modifying and Marking Funds Reservation as Completed
      • 3.3.4 Funds Block
        • 3.3.4.1 Creating and Authorizing a Funds Block
        • 3.3.4.2 Reviewing, Modifying and Marking Funds Blocking as Completed
    • 3.4 Specific Topics: Travel Expenses
      • 3.4.1 Travel Process Overview
        • 3.4.1.1 Types of Travel in Umoja
        • 3.4.1.2 Roles and Responsibilities
      • 3.4.2 Financial Transactions
        • 3.4.2.1 Document Types for Travel Postings
        • 3.4.2.2 Travel Postings
          • 3.4.2.2.1 Ticket Posting
          • 3.4.2.2.2 Travel Advances
          • 3.4.2.2.3 Travel Expense Report
          • 3.4.2.2.4 UNDP Travel
            • 3.4.2.2.4.1 Financial Authorization to UNDP for Payment of Advances and Ticket Costs
            • 3.4.2.2.4.2 Financial Authorization to UNDP to Purchase Tickets
            • 3.4.2.2.4.3 Financial Authorization to UNDP for Travel Claim Settlements
            • 3.4.2.2.4.4 UNDP Billing Process
      • 3.4.3 Reviewing Travel Postings
        • 3.4.3.1 Ticket Posting
        • 3.4.3.2 Travel Advance Posting
        • 3.4.3.3 Travel Expense Report Posting
        • 3.4.3.4 Items Blocked for Payment
        • 3.4.3.5 Travel Related Shipment Commitments
      • 3.4.4 Ticket Billing Solution - Commercial Tickets
        • 3.4.4.1 File Upload
        • 3.4.4.2 Matching View Process
        • 3.4.4.3 Ticket Liquidation
        • 3.4.4.4 Ticket Processing
      • 3.4.5 Special Settlement Processes
        • 3.4.5.1 Payment of Ticket Expenses to Member States
        • 3.4.5.2 Payment to Conference Paymaster and Disbursement to Participant
  • 4 Business Partners
• Chapter 6 - Employee Benefits
  • 1 Objective
    • 1.1 Overview of the Human Capital Management solution in Umoja
    • 1.2 The Employee Self-Service Portal
    • 1.3 Payroll
    • 1.4 Year-end processes
  • 2 Summary of IPSAS Accounting Policies
    • 2.1 Recognition and measurement of short-term benefits
    • 2.2 Recognition and measurement of post-employment benefits
      • 2.2.1 Defined Benefit Plans
      • 2.2.2 Defined Contribution Schemes
    • 2.3 Recognition and measurement of other long-term benefits
    • 2.4 Recognition and measurement of termination benefits
    • 2.5 Other Specific Benefits
    • 2.6 Reference
  • 3 Desktop Procedures
    • 3.1 Overview
    • 3.2 Umoja Payroll Processes
    • 3.3 Travel Process
      • 3.3.1 Overview of the Travel Process - ESS
        • 3.3.1.1 Creating Travel Request and Approval
        • 3.3.1.2 Travel Advances
        • 3.3.