element (i.e. one payroll element UNER_COM_LV only) should be entered. movement (to UNDP or agency administered by UNDP) Leave monitor to adjust the balance using the element UNAE_LV_TRFR, indicating the number of days to be transferred If the interagency movement permits charging the releasing organization for the liability, the country office (locally staff) or PFU (IP and NY GS staff) creates a receivable from the releasing organization The liability account 23086 is credited Leave monitor to adjust the balance using the element UNAE_LV_TRFR, indicating the number of days to be transferred If the interagency movement permits charging the releasing organization for the liability, the country office (locally recruited staff) or PFU (IP and NY GS staff) creates a receivable from the releasing organization The position COA is credited Change in procedure for 2012 The amount transferred will be equal to the grade/level/step the staff member had with the releasing organization Inter-agency movement (from UNDP or from agency administered by UNDP) Leave monitor to adjust the balance using the element UNAE_LV_TRFR (negative amount) If the interagency movement requires the payment to the receiving organization for the liability, the country office (locally recruited staff) or PFU (IP NY GS staff) creates a payable from the receiving organization The liability account 23086 is debited Leave monitor to adjust the balance using the element UNAE_LV_TRFR (negative amount) If the interagency movement requires the payment to the receiving organization for the liability, the country office (locally recruited staff) or PFU (IP NY GS staff) creates a payable from the receiving organization The position COA is debited Change in procedure for 2012 The amount transferred will be equal to the grade/level/step as per the UNDP records Staff member takes leave – absence processor updates the AL take record in Atlas for the period of AL Leave days may result in credit to the staff member’s COA No change See the comment in monthly accrual row. For staff, the position COA is charged for the net increase in the accrued Annual Leave. If the annual leave days availed are more than accrued in a payroll month, then the position COA is credited for the net decrease in the Annual Leave Balance.
The liability account is debited EOS Repatriation Grant – Weeks of net salary (procedure is centralised in SAS Copenhagen – No action by the country office) EOS Relocation – travel costs/shipment costs (whether lump-sum or organizationally arranged) EOS Relocation Sub-process Procedure and user action Remarks Applicability – Employees covered for IPSAS procedures Applicability – Employees NOT part of the IPSAS procedures Staff included in the procedure Internationally recruited eligible agency staff (UNDP, UNFPA, UNOPS, UN Women, UNV (non-volunteers) Internationally recruited eligible non-IPSAS agency staff Monthly accrual Part of the repatriation funding mechanism No action Automated process. No action by CO Payment of EOS relocation grant travel and shipment (Decentralized disbursement for field based IP staff) Payment is made through AP The liability account 23083 is debited Payment is made through AP The position COA is debited Use the GL Accounts (under debit) as per Chapter 4 Communication of the EOS relocation grant travel/shipment entitlement paid to the separating staff member CO Informs of the EOS travel /shipment costs and the disbursement date CO Informs SAS-BES/JPOSC of the EOS travel /shipment costs and the disbursement date
The Organization share for contributions is to be recorded using a GLJE GL Unit Account Op. Unit Dept. Fund Proj Donor Imp. Agy Debit Same as the active staff. Agency should provide the COA to debit Credit UNDP1 Yours Blank Blank Organization Share (Non-Atlas Agency Retirees who participate in UNDP ASHI MIP) The Organization share for contributions is to be recorded through Service Clearing account using a GLJE and reported to the relevant agency GL Unit Account Op. Unit Dept. Fund Proj (your) Donor Imp. Agy Debit UNDP1 71165 Yours Yours 12000 Cost Recovery Agency UNDP Credit 23013 Blank Blank Blank
Education Grant (procedure is centralised in SAS Copenhagen – no Country Office action) Education Grant Travel Education Grant: Sub-process Procedure and user action Remarks Applicability – Employees covered for IPSAS procedures Applicability – Employees NOT part of the IPSAS procedures Staff included in the procedure Eligible IPSAS agency staff (UNDP, UNFPA, UNOPS, UN Women, UNV (non-volunteers) Internationally recruited eligible agency staff Education Grant Travel payment Charge the position COA GL Account code 63330 Charge the position COA GL Account code 63330 Education grant travel is considered a short-term period benefit. For all staff the expense is against the position COA when the entitlement is disbursed GL Accounts for entitlement disbursement by Country Offices Entitlement Payroll Element Type Payroll Element Code Description Salary Plan Debit Credit Remarks Annual AC UNAC_LV_LBL_GRS salary amount to be posted to the general ledger. This is the gross account that reflects the impact of the AL days earned/AL days availed/AL adjustments/AL days forfeited and any change in the salary elements GS 62240 23086 AC NO 23086 AC AC TA -GS 77260 AC TA-NO 77120 23086 AC AC UNAC_LV_LBL_SA assessment amount to be posted to the general leger corresponding to the accrued annual leave GS 23086 62240 AC NO 23086 AC
Reassignment Grant ER UNER_ASG_RAD Reassignment Grant -DSA portion IP 64322 ER TA-IP 77307 ER UNER_REL_RAS Reassignment Grant - shipment IP 64324 TA-IP 77309 ER UNER_ASG_RBL Reassignment Grant - Lump sum (one month salary) IP 64323 ER TA-IP 77323 ER UNER_REL_RAT Reassignment Grant - Travel IP TA-IP 77306 EOS Relocation Grant ER UNER_REL_LBS End of Service Relocation Grant (Shipment) IP 64310 ER TA-IP 77390 23083 ER UNER_REL_LST End of Service Relocation Grant (Travel) IP 64310 23083 ER TA-IP 77390 Home Leave ER N/A Home Travel IP 63335 23087 ER - Earning, DD - Deductions, AC - Earning/Deduction Accumulator