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Umoja Foundation Training FI-AA Job Aid 5-1: Transfer of Asset v2.1 1/32 Job Ai

Umoja Foundation Training FI-AA Job Aid 5-1: Transfer of Asset v2.1 1/32 Job Aid Table of Contents Overview ......................................................................................................................................... 2 Process .................................................................................................................................... 2 Within Volume versus Cross Volume ...................................................................................... 2 Budget relevance (Real and Statistical) .................................................................................. 3 Cash and Non-Cash Movements ............................................................................................. 3 1 – Transfer of an Asset (Not inventory Managed- not STO) ......................................................... 4 1.1 Review notifications for transfer ...................................................................................... 5 1.2 Run the Equipment Asset report and review the status is relevant to transfer. ............. 9 1.3 Prepare Asset Mass Transfer spreadsheet in Excel ........................................................ 11 1.4 Transfer Assets ................................................................................................................ 13 1.5 Update the notification status to completed ................................................................. 16 2 – Asset Transfer through STO Process: ...................................................................................... 18 2.1 Run Stock Transfer Report for FA ................................................................................... 18 2.2 Prepare Asset Mass Transfer spreadsheet ..................................................................... 22 2.3 Transfer Assets ................................................................................................................ 24 2.4 Follow-on Accounting Processes .................................................................................... 27 3- Follow-on transactions for Replacement Cost ......................................................................... 27 3.1 Within volume transfers ................................................................................................. 28 3.2 Cross volume transfers ................................................................................................... 29 Appendix 1: Asset transfer template ............................................................................................ 32 Appendix 2: Notifications Report and Reference Table ............................................................... 32 FI-AA-JA 5-1 Asset Transfer Umoja Foundation Training FI-AA Job Aid 5-1: Transfer of Asset v2.1 2/32 Job Aid Overview This Job Aid details the procedure for the transfer of an asset between account assignment elements as a result of internal sale or internal donation. This job aid should be used whenever it is necessary to transfer an asset between account assignment elements. Users should NOT edit any account assignment element directly on the Asset Master Record, instead they should transfer items, this ensures that the sub-ledger correctly aligns to the trial balance and depreciation posts correctly. The posting created in financial accounting differs depending on whether the transfer is a within volume transfer or cross volume transfer. Accounting documents created in Funds and Grants Management differ depending on whether the transfer is real (Budget Relevant) or statistical (Non-Budget Relevant) and whether any related revenue (in the case of a budget relevant transfer) is classified as spendable or non-spendable. The Asset Transfer transaction is executed by the FA.16 user (Asset Accounting Senior User). Aside from the sales and donations scenarios, the transfer process is also used to transfer value from one asset master to another with no change needed in the account assignments of the asset. An example would be when the asset has been recorded against the wrong asset class and you want to associate the cost and accumulated depreciation to a new asset class (this will also transfer the equipment master link onto the final asset master). Please refer to Asset Accounting Job Aid 5-2 which outlines the procedure to be followed. If you are transferring a newly received asset to an existing asset as it should be part of an existing asset, or you are simply replacing part of that system, please refer to Asset Accounting Job Aid 5-2 also. Process The procedure for assets transferred as part of a Stock Transport Order (STO) is slightly different in that the users need to ensure they reference a funds reservation and use the report specified in section 2 to prepare the transfer file loaded to Umoja. STOs are primarily used by Peacekeeping and Special Political Missions to transfer items between (and within) Plant locations. Missions use Logistics Execution processes to manage materials and items are received back in warehouses before they are transferred. The T-Code is the same for all processes described below, however different Transfer Variants are used to ensure the system posts the transfer correctly. Within Volume versus Cross Volume Where assets are transferred within the same financial reporting volumes this is referred to as a within volume transfer (an example is an asset transferred from 20BLB to20MAL, Vol 2 to Vol 2). Where assets are transferred between financial reporting volumes this is referred to as a cross volume transfer (an example is an asset transferred from 20BLB to 10UNA, Vol 2 to Vol 1). Umoja Foundation Training FI-AA Job Aid 5-1: Transfer of Asset v2.1 3/32 Job Aid Budget relevance (Real and Statistical) The entities sending and receiving the asset will decide the budget relevance of the posting, that is deciding whether the receiving fund/grant/etc. will be charged. If a budget relevant transfer is done, the entity must also assess whether any revenue derived is spendable or non-spendable. It is important to refer to financial rules regarding the transfer of assets at ST/SGB/2013/4. Budget relevant (FM GM Real) Budget relevant transfers are another form of cost recovery or could also be thought of as Internal Sales of assets. Service Orders are NOT used instead the below processes is used. In this case the receivers budget is reduced for the asset received (the posting is Real in FM GM). Value (=NBV): If a budget relevant transfer is made, the system will simply reduce the budget of the receiver by the Net Book Value (NBV) of the asset as at the asset value date specified. If the fair value of an asset is different from the netbook value an adjustment to the asset value must be made before the asset is transferred (i.e. through impairment or improvement). Spendable v Non-Spendable: In the case that the transfer is regarded as budget relevant, an assessment needs to be done on whether any funding received in Funds Management is Spendable or Non-spendable (i.e. re-allotted or returned to the member states/donor). Examples of spendable revenue include transfer of assets procured using the cost recovery fund or Strategic Deployment Stock (SDS-Brindisi). If the asset is a grant asset the terms of the Donor agreement must be reviewed. Budget relevant (FM GM Statistical) Non-budget relevant transfers can also be thought of as an Internal Donation of assets that is there is no reduction in budget of the receiver (the posting is statistical in FM GM). Cash and Non-Cash Movements To ensure that ledgers balance by FI splitting dimensions, balancing postings are posted where FI balancing elements are crossed (these are Business Area, Fund, Grant, Segment). The balancing postings are mostly often made against the main cash pool. However, in asset and inventory accounting where FI balancing elements are crossed and the transaction is deemed non-budget relevant the system may instead post to AR Due to Due From 19401010. In the case of asset transfers the system generates balancing postings as follows: • If only Segment (derived from Functional Area) or Business Area are crossed then the balancing posting is to cash (11001000 - Cash MAIN Pool). • If fund and/or grant are crossed and it is non-budget relevant (internal Donation - Z2 or Z6) the system generates a balancing posting to 19401010(AR Due To/From). These amounts will later be cleared through another posting (using T-code FV50) using SF Doc type (see the related job aid clearing AR Due to Due from) • If fund and/or grant are crossed and it is budget relevant (internal Sale – Z1, Z3, Z5, or Z7) the system generates a balancing posting to 11001000 (Cash MAIN Pool). * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Umoja Foundation Training FI-AA Job Aid 5-1: Transfer of Asset v2.1 4/32 Job Aid 1 – Transfer of an Asset (Not inventory Managed- not STO) This procedure should be used for instances where an entity needs to associate an Asset with a different Umoja coding block; including changes in Business Area, Fund, Grant, Cost center, WBSE/IO and the transfer does not relate to a stock transport order. Review of Notifications and preparation of Upload Spreadsheet can be done by FA.15 user (Asset Accounting User) but the FA.16 user uploads the file to Umoja. * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Umoja Foundation Training FI-AA Job Aid 5-1: Transfer of Asset v2.1 5/32 Job Aid 1.1 Review notifications for transfer 1. Log in to Umoja ECC. 2. Execute Transaction code IW59 to get the report on current Notifications in the system. 3. In the ‘Notification Status’ section ensure Outstanding and In process are checked. 4. In ‘Notification selection’, select Notification Type P1 Umoja Foundation Training FI-AA Job Aid 5-1: Transfer of Asset v2.1 6/32 Job Aid 5. In ‘General Data/Administrative Data’ select Coding UNASSN, and for Coding Code either use UN03 (for Transfer) or leave blank (if you will filter later in report, or you want to see all types of Notifications). 6. In ‘Others’, make sure Layout is /ASSETNOTIF 7. You can, if necessary, in ‘Location Data/…’ filter by Maintenance Plant 8. Alternatively, you can use list of Equipment numbers (if you know them) or uploads/Finance/ guide-only.pdf