INTERNATIONAL FINANCIAL AND ACCOUNTING STANDARDS (IFAS)

MEMORANDUM OF UNDERSTANDING

between

The Salvation Army International Headquarters

and

The Salvation Army ___________ Territory / Command / Region

This Memorandum of Understanding (MoU) between The Salvation Army International

Headquarters and The Salvation Army __________ Territory / Command sets out terms to
facilitate local implementation of approved International Financial & Accounting Standards (IFAS)
for The Salvation Army.

A. Introduction
Following agreement of the International Management Council (IMC), Salvation Army
International Trustee Company (SAITCo) and International Finance Council (IFC) all territories are
required to engage with the IFAS project.
It should be noted that the IFAS Project has two elements:
i. Implementation of IFAS policies to all territories, commands and regions 1
ii. Implementation of a new accounting software solution to all financially supported
territories2
This document sets out areas of mutual expectation, agreement and obligation regarding
implementation of the new accounting software solution under item (ii) above. More details of
specific responsibilities and expected outcomes are provided in Appendix B.

1
Hereinafter the term ‘territory’ will be used to refer to a territory, command or region.

2
Financial independent territories may elect to implement the software.

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IFAS Transition
IFAS policies apply to all territories per The Chief of the Staff’s communication of 2 March 2017
(Appendix A). IFAS Reporting commences for all Territories from financial years commencing on or
after 1 October 2018.
Since 1 October 2017, all territories should be able to demonstrate evidence of progressing an
action plan towards full IFAS compliance.
NetSuite is the chosen cloud-based software accounting solution approved for implementation of
the IFAS Project.

B. Period and Terms

The period of this MoU covers the period of consultation and implementation with the territory to
provide the software, training and implementation support to enable the system to initially
operate at THQ.
Another and separate MoU may be proposed in due course to cover subsequent stages of
software roll out within the territory, as required, to enable the system to be used by training
colleges, social institutions, DHQs, and corps. It is intended that Territorial leaders and Territorial /
BA teams will take an active lead in this implementation stage.

C. IHQ Responsibilities

1. IHQ has engaged a cloud-based software provider (NetSuite) to provide IFAS compliant
accounting software to be rolled out within the territory.
2. IHQ will allocate resources to assist with the roll out of the software solution within the
territory.
3. IHQ will provide at least one training conference for nominated territorial finance
‘champions’.
4. IHQ will assist the Territory with appropriate resources (in local language where possible)
and with cultural understanding including:
 a ‘training package’ with required tools for NetSuite software training and IFAS training;
 a ‘process change resource package’ to enable territorial staff to consider in advance of
roll out possible changes in board structures, staff establishment and policy alongside
implementation of the new software solution.
 a ‘communications resource package’ with templates for communications to staff for
adaptation to the local context for effective knowledge transfer regarding
implementation of the new software solution.
5. IHQ will provide a helpdesk service and continuing systems support to territorial users via
the Finance and Accounting Systems Support Team (FASST) based at IHQ.

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6. IHQ IT and/or Global IT will provide support as required to ensure provision of at least the
minimum IT infrastructure necessary for NetSuite roll out.

D. Territorial Responsibilities
Successful implementation of the NetSuite software solution is only possible with strong support
from territorial leadership. Key to success will be committed and engaged activity from territorial
business administration staff.
The mandate and responsibilities of leadership and senior business administration staff for
developing and maintaining financial management are set out in their respective Orders and
Regulations. These documents empower key personnel to take ownership and responsibility for
the financial health of the Territory. The software system built to support the IFAS system is
tailored to help Leadership and make financial information easier to manage and understand. This
manifests itself in the tailored reports and key financial indicators that help leaders and IHQ
confirm the Territory’s financial health.
Agreement, compliance, and commitment to the following is required for successful and timely
NetSuite rollout (see also Appendix B showing more detailed requirements for implementation):
1. Territorial leadership will offer strong support to business administration staff to ensure
successful implementation of the NetSuite software.
2. A minimum of one suitably qualified staff member is to be assigned to the project on a full-
time basis as a ‘change champion’ for a minimum period of six months – but twelve
months is preferred. This ‘change champion’ is most likely to be the TFS or Chief
Accountant. This time commitment should be sufficient to ensure the Headquarters
implementation is successful and the territory should carefully consider the need for
additional appointment(s) to the project to meet local resourcing requirements mindful
also of the potential for subsequent implementation of the software beyond THQ
Territories should understand that introducing a new system will require a period of
transition that will span several financial years to be fully adopted across all levels. Due to
the commitment of at least one key finance person to the project, IHQ is prepared to
provide funds for the Territory to recruit a resource to backfill one role for up to one year
subject to a request and rationale being made from THQ to IHQ BA for approval before the
MOU is endorsed.  The territory will also commit that the ‘change champion’ will not be
given a change of appointment from THQ during the software implementation period. See
Appendix E for template job descriptions for two potential project posts which can be
adapted to meet local requirements for one or multiple posts.
3. The IFAS Manual, using authorised translations as required, should be made available by
the BA department to all finance personnel and other NetSuite users as required.
4. THQ will ensure full availability of existing staff for training on the new software solution.
This will involve all finance staff and other personnel as required with an estimated time
requirement likely to be:
 1 week for induction; plus

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  2 weeks for detailed training specific to the user’s function(s)
5. THQ will establish a project steering group chaired by the SBA or another senior leader to:
 direct and support the development, management and planning of NetSuite
implementation within the territory.
 review existing data in legacy finance systems to ensure it is accurate and up to date
prior to the transfer to NetSuite. This will give confidence about the financial records
and a clean start to the new system
 manage migration of existing financial data to the new accounting system in the correct
format. IFAS IHQ Project staff can provide additional support, as required, with the
territory to take overall ownership of this task.
6. THQ will ensure availability to the project team of the following IT facilities in consultation
with IHQ IT as required:
 Video conferencing with good resolution and fast enough internet speed to ensure
good communication with IHQ Project Team;
 Reliable internet to all users who access the cloud-based NetSuite software so that
their work is not interrupted;
 Trained and capable IT personnel available to assist with IT queries.
7. THQ will need to give final approval to replace their current system using the Go/No Go
process (see Appendix C).

E. Cost of Project
High level communications in recent years (including at GCC meetings) confirmed that IHQ will
cover the cost of the design, set up, implementation and up-front training.
Licence fees are an operational cost. They will be replacing the existing cost of existing systems.
They will be introduced on a sliding scale, with eventual absorption of licence fees into Territorial
Budgets as an operational cost. The annual licence fees are based upon actual user numbers and
will increase over time only as the territory rolls out the software beyond THQ to the OTC, DHQs
and Centres and Corps.
A detailed cost estimate for the licence fees will be provided to territories before territorial staff
attend the IFAS conference to commence the implementation process.
While most territories are already meeting licence fees for existing accounting software, it is
recognised that the impact of NetSuite charges needs to be considered in the context of the
overall Territorial Budget with consideration given to adjusting previously pledged reductions in
Operational Grant for a fixed period to assist territories in meeting this obligation. The ISBA will
contact Territorial Leadership separately and before the TFC decision on "go live" to confirm the
position regarding pledged Operational Grant reductions and NetSuite software charges. The
NetSuite licence fees enable the territory to benefit from full software support and also software
upgrades which are processed at no additional charge twice per annum by NetSuite in the cloud.

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This MoU will take effect from the date that all parties have signed it and will remain in effect until
the THQ NetSuite implementation project has been completed and a ‘sign-off’ communication has
been shared.

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Signatures of Agreement:

Signed for Territorial Leadership __________________________________

Please print name of signatory ___________________________________

Date ________________

Signed for International Headquarters _____________________________

Please print name of signatory ___________________________________

Date ________________

IFAS Project
International Headquarters

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 APPENDIX A – IFAS IMPLEMENTATION TIMESCALES

The Memorandum from the Chief of the Staff dated 2 March 2017 confirmed implementation of
IFAS per the following timescales:

March 2017 Release of IFAS via Office of The Chief of the Staff

All territories to be fully compliant with IFAS or

October 2017 demonstrably progressing an action plan towards full
compliance with IFAS

October 2018
(if opening of a financial year or otherwise at the All territories to be fully compliant with IFAS
next opening of a financial year from this date)

This was further clarified in the table below released by the ISBA on 30 March 2017:

Territories Using Territories Not Using

IHQ Procured Software IHQ Procured Software

IFAS Adoption To be adopted per the timetable shown To be adopted per the timetable shown
above above

DO NOT move from the Four Fund

System to a Single Fund under IFAS
until the roll out of the new accounting
software in the territory

IFAS Reporting from Territories to IHQ
(see IFAS Manual Section 3 Pages 33
—46)
IFAS reporting (including initial submission
of 3 years historic data) should commence
from the first financial year commencing on
or after 1 October 2018 upon release of a
predesigned template to be provided from
IHQ until the NetSuite software is
implemented.
IFAS reporting (including initial submission
of 3 years historic data) should commence
from the first financial year commencing
on or after 1 October 2018 either:
 upon release of a predesigned
template to be provided from
IHQ
or
 through reports designed in the
local accounting system

Cloud Based Accounting Provisional timetable to be explored during N/A

Software Roll Out 2017 with individual territories

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Ref Responsibility Area
1 Communication
2 Communication
3 Consultation
4 Impact Assessment
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APPENDIX B – DETAILED REQUIREMENTS FOR NETSUITE IMPLEMENTATION IN A TERRITORY
Who is involved Impact (what is involved) /
Area of Engagement
Leadership / Finance IFAS Manual: English versions were made
available to leadership through the IFC in
April 2017. A PDF version in English is
available to download.
The English version and translated copies are
available on IBM Connections. Translations
are in Chinese, French, Indonesian, Japanese,
Korean, Portuguese, Spanish, Romanian and
Russian.
Zonal offices (IHQ) Keeping lines of communication open and
Leadership ensuring all who need to know are kept
Sec for Business Admin informed
Leadership / Finance Participate in required consultation exercises
with IHQ and provide information as and
when required. Keeping local staff informed
of changes is essential
Leadership An early assessment of training needs will be
Sec for Business Admin made in collaboration with the IFAS Training
Sec for Personnel/HR and Deployment Officers at IHQ. A document
Finance Department will be shared with the territory and needs to
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Desired Outcomes Completion
date
It is vital that all involved in financial
management have a copy of this
document. They can be printed locally
if necessary.
Once the territory begins the
negotiations for implementation (set-
up and rollout) as well as after ‘go live’
it is vital that good communications
between IHQ and the territory is
maintained.
A well-rounded response with as wide
a consultation with affected staff as
possible submitted on time
A comprehensive report to be
submitted to IHQ that identifies the
impact of specific processes and
changes that will be happening as a
 APPENDIX B – DETAILED REQUIREMENTS FOR NETSUITE IMPLEMENTATION IN A TERRITORY
Ref Responsibility Area Who is involved Impact (what is involved) /
Area of Engagement
be completed early in the process
5 Oversight and Leadership Set up a steering committee that will assist
Management Sec for Business Admin the leadership in overseeing the transition to
the new system. This will involve areas of
development, management and planning.
This group should start work at least 6
months before a planned implementation
date. Should include membership from
leadership, business & finance, IT, and at
least one head of department who is not
finance related. Committee to be chaired by
the CS?
6 Oversight and Leadership Identify and propose the project leader - key
Change ‘change champion’ - within THQ (see next
Management item also). This person will help to drive
through the key elements of the project,
encourage others and inspire participants.
He/she should be the IFAS implementation
coordinator
7 Change Leadership A project leader should be designated to
Management Designated FTE spearhead the implementation locally of the
new software. A ‘back-fill’ for the designated
period can be arranged in liaison with IHQ.
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Desired Outcomes Completion
date
result of the implementation of new
software. About 10 working days may
be required to complete this.
Identifies areas that require
intervention prior to and during the
transition process. This will include
identifying areas for personnel
development & training required, IT
capacity, handling the transition
process, cleansing of data*, policy
changes, championing change within
THQ
* see also item 8 below
Sensible selection of a ‘change
champion’ ensuring that he/she will be
given the opportunities and time to
promote the new system and the
encouragement required to engage and
support local staff. Some form of ‘back-
fill’ arrangement will be necessary.
This key person will be the main
contact between IHQ / the software
consultants and the territory. Much of
the communication will be through this
 APPENDIX B – DETAILED REQUIREMENTS FOR NETSUITE IMPLEMENTATION IN A TERRITORY

Ref Responsibility Area Who is involved Impact (what is involved) / Desired Outcomes Completion
Area of Engagement date

designated person. His/her task will be

to ensure readiness for the project’s
implementation, and someone who will
ensure the right messages are shared
with the territory – especially with THQ
staff.
8 Capacity Leadership Assess the capacity for existing finance staff Check how well finance personnel will
Sec for Personnel/HR to undertake the training involved, and their be matched into expected new roles
Sec for Business Admin capacity to engage in changing roles / system
working (and to re-designate where
necessary)
9 Communication Leadership To ensure all finance staff receive adequate Regular local (territorial)
Sec for Business Admin communication and understanding of communications that share relevantly
changes to working practices that will be how the project is progressing, what
involved. Some changes to processes are impacts are occurring, and how staff
inevitable. are managing the process of change
10 IT Leadership Ensure IT capacity is adequate for the needs Communicate issues of concern with
IT of the new software. IHQ IT will assist in IHQ (or the zonal IT lead) and maintain
communicating what is required a log of such issues detailing when the
issues have been resolved
11 IT Leadership Ensure that IT personnel are sufficiently In conjunction with the territorial IT
trained in IT systems that will allow adequate person(s) communicate with the zonal
coverage for the new system IT lead regarding any training required.
Get the IT person(s) to record/verify
the training received

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 APPENDIX B – DETAILED REQUIREMENTS FOR NETSUITE IMPLEMENTATION IN A TERRITORY

Ref Responsibility Area Who is involved Impact (what is involved) / Desired Outcomes Completion
Area of Engagement date

12 Communication Leadership With the assistance of IHQ prepare a Having a prepared timeline with critical
Sec for Business Admin timetable that will reflect the changes dates marked will assist in ensuring
required to staff training, territorial policies, deadlines are met. Issues that cause
working practice, and other changes that will delays should be logged and any major
be required. This to be shared with IHQ. See delays should be communicated to IHQ
further items below and the implementing consultants
13 Business Sec for Business Admin Ensure finance personnel understand the The IFAS Manual needs to be shared
IFAS Manual and the impact that changes appropriately and in a language that
will have on usual working arrangements finance staff understand. There should
be regular staff meetings with the
TFS/Chief Accountant and the SBA to
ensure a broad understanding of the
change impact. If there are questions
or concerns these should be shared
with IHQ
14 Business / Finance Leadership Engagement with IHQ IFAS Team prior to and Regular calls and video conferencing
Sec for Business Admin during set-up. will be required between IHQ and the
Finance territory. Availability must be made for
such calls as and when required.
15 Finance Sec for Business Admin Complete a review and cleanse of your Ensure that the IFAS KFI's report
TFS individual general/nominal ledger accounts accurately and report any concerns to
Chief Accountant ahead of the implementation. IHQ
16 Finance Sec for Business Admin Target the date by which the last financial Ensure there is a senior member of the
TFS year data will have been cleaned and ready finance / accounting function
Chief Accountant for migration to the new software. Initially responsible for checking and cleaning

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 APPENDIX B – DETAILED REQUIREMENTS FOR NETSUITE IMPLEMENTATION IN A TERRITORY

Ref Responsibility Area Who is involved Impact (what is involved) / Desired Outcomes Completion
Area of Engagement date

Data Migration this is likely to be into the format already finance data with the correct approval
Committee prepared for this process which will be mechanisms. Set an expected date for
shared in due course. the final date when data will be clean
enough for migration to the new
system and keep a log that will identify
progress
17 Finance Sec for Business Admin Review restricted funds for projects in TFS / CA should identify specific
TFS consideration of original donor restrictions. projects where small balances remain
Chief Accountant Where only small balances remain, these and project reports either submitted
Data Migration should be reviewed for effectiveness and if for closure or where already closed
Committee necessary closed / transferred. This should balances should be transferred and
be done by journals with the approval of the accounts closed
TFC and external auditors as required.
18 Finance Sec for Business Admin Once finance data has been properly The expectation would be that
TFS cleansed and transformed ready for assistance will be given when loading
Chief Accountant migration assist in loading data into the new data into the new system
accounting framework. A template for doing
this will be shared with the territory.
19 Business Sec for Business Admin Ensure that all required staff (users of the A simple spreadsheet should be
Leadership new system) are available for the training on maintained
the system and participate when required
20 Business Sec for Business Admin User Acceptance Testing. This is a vital part Scripts that outline specific transactions
of the training and transfer of knowledge for will test the software system and its
both the THQ team as well as for the appropriateness for the territory.
external consultants and IFAS teams Scripts will be written in conjunction

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 APPENDIX B – DETAILED REQUIREMENTS FOR NETSUITE IMPLEMENTATION IN A TERRITORY

Ref Responsibility Area Who is involved Impact (what is involved) / Desired Outcomes Completion
Area of Engagement date

with the Finance team (probably a

designated member).
21 Business Sec for Business Admin Ensure that all trained users participate in Progress of the testing is vital to
the user acceptance testing (UAT). Ensure identify issues which need to be raised
that the new system is fit for purpose and with the FASST Helpdesk at IHQ.
works for your territory
22 Policies Leadership Review territorial policies regarding approval In due course, it is likely that
mechanisms and expenditure limits, working international regulations will be
procedures, and any other areas that the updated but it is necessary to
new system will impact. understand how the new system works
across several territories and at IHQ
before such documentation can be
prepared
23 Management Leadership Responsibility for accepting the new system Leadership to sign-off the new system.
following user acceptance testing and the ‘go Business / Finance to move into normal
live’ process. The TFC and leadership, usage / production with the new
together with IFAS personnel, will prepare system
the document listed in Appendix C.
24 Business Sec for Business Admin Ensure that future budgets adequately There will be a charge to each territory
reflect the changes to user numbers and for the software licences (in much the
licences same way as territories are currently
billed for IT software). Each user will
need a licence for the use of the new
software. This will include others
outside the Business and Finance

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 APPENDIX B – DETAILED REQUIREMENTS FOR NETSUITE IMPLEMENTATION IN A TERRITORY

Ref Responsibility Area Who is involved Impact (what is involved) / Desired Outcomes Completion
Area of Engagement date

functions such as heads of department

and leadership
25 Strategy Leadership Prepare a proposal for a systematic roll-out Although this will not be an initial
Sec for Business Admin of the next phases of the project to DHQs, process, there will need to be a plan
Sec for Personnel OTC, Social Institutions, and Corps within the made. This would best be done soon
territory which will include financial and after the roll-out to the THQ so that
personnel requirements lessons learned can be logged and used
for future implementation. Such a plan
will be shared through the zonal offices
with the IFAS team.
26 Risk management / Leadership Prepare and retain a suitable log of issues of This log should be given to a
Lessons learned Sec for Business Admin how the changes to the new system have responsible staff member early in the
TFS impacted staff, working practice, speed of process and should be reviewed by the
Chief Accountant implementation, and key functions within steering group at each meeting. It
the finance department should be maintained and written up
even after implementation to help
track issues that arise.
27 Support Leadership Various levels of support will be made
Business operations available during set-up and after the
project’s ‘go live’ date. Further clarity will be
given during the set-up stage but support will
include:
- Trainers
- IHQ help desk - FASST Support
- Software provider

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 APPENDIX B – DETAILED REQUIREMENTS FOR NETSUITE IMPLEMENTATION IN A TERRITORY
Ref Responsibility Area Who is involved Impact (what is involved) /
Area of Engagement
28 Central Leadership As this system will have some standard
Administration Business operations features (such as an agreed IFAS reports,
Chart of Accounts, user licences) it requires a
means of managing these centrally.
The specific areas of administration that such
roles will cover include support for users,
support for accounting practice and financial
analysis.
Further direction will be given to
implementing territories as to how contact
will be made and what authorisation may or
may not be required for seeking such
support.
29 Finance & Policy SBA Ensure that once the territory is ready to
Leadership implement the new system (once UAT has
been finalised and when the data to be
transferred has been cleansed) that a
decision to implement is approved by the
TFC and notification sent to IHQ accordingly.
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Desired Outcomes Completion
date
Users will have the Territorial
‘champion’ to contact directly
regarding issues. The IHQ FASST team
will be available for the champions to
contact beyond the initial training
period, or when new issues are
identified or support is needed.
In addition these high-level users will
be able to provide analysis for
territorial and IHQ leadership that will
better inform the Army overall of its
financial situation; its strength areas
and its weaknesses.
Readiness to implement the proposed
software solution will help the onward
process of approval. IHQ (IFC and ISBA
or those given responsibility on their
behalf) need to be confident that a
territory is well prepared for
implementation.
 Appendix C – Go Live papers

IFAS NetSuite Go Live Support and Preparation Paper

The approved “go live” process requires your TFC to give a go ahead for this software implementation. 

In addition to the TFC sign off, the following additional approvals are required to be arranged by the IHQ
Team:

 The IFAS Project Director is required to jointly sign off the system readiness on behalf of the IFAS
Project Team ; and
 The IHQ Head of Finance.

If there are issues remaining, we will work to resolve these or not start the new system until they are
resolved.  The ISBA and the International Finance Council (IFC) are also kept aware of the progress of
the rollouts. In order to complete this process, TFC will need to confirm all steps have been taken by
obtaining assurance from your project team.

Following the TFC approval:

 Please send a copy of the approval to the IHQ-IFAS mail box (with a copy to IHQ-ISBA);
 the IFAS Project Director will complete the endorsement of the go live processes as required in
the final column on the attached decision paper;
 the IHQ Head of Finance will be asked to give approval which will be communicated via email;
 Endorsement will be arranged by;
o the ISBA
o the International Finance Council (IFC)
o the IFAS Project Implementation Committee which will be arranged at IHQ.
 For information purposes only, the Zonal office will also be included in the correspondence.
 A copy of the fully endorsed go/no go decision paper would be returned to the Territory /
Command for record keeping purposes.

The table below is an extract of the approval paper with guidance for your TFC meeting agenda item.

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Guidance Notes for the attached signoff document:
Approval Sign off required by TFC
NetSuite has been configured (all preferences, features,
segments, Chart of Accounts, custom forms, custom fields,
custom scripts have been setup and deployed)/
NetSuite has been configured for transactional processes
(these templates are default transactional workflow in
NetSuite)
THQ and IFAS Project Staff have reviewed and amended all the
processes to accommodate any unique needs
THQ and IFAS Project Staff has also reviewed and modified the
roles in NetSuite to ensure that every user can access all the
records and transactions that are relevant to their duties and
responsibilities
THQ and IFAS Project Staff has completed the change
assessment and business-operating guides produced, and the
guide used for user’s acceptance testing (UAT)/
Users have been trained in each NetSuite functional area. (The
training was based on the SA guidelines defined in the step
above)
Training has been fully completed for the initial users in the
Territory / Command /
User acceptance testing (UAT) has been completed by IHQ and
the Territory / Command and the functional areas template
below shows the outstanding areas
User acceptance testing has been formally signed off by the
relevant authorities./
NetSuite are ready for go live/
Data reviewed, cleansed and ready to be transferred into
NetSuite system
. making the necessary preparations. Your approval can note
Support system set up
. planned helpdesk arrangements which are being set up and
Project reporting is available
. handle the project accounting. An example of this is being
The Project Risk Register has been reviewed and accepted/
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Notes for your assistance in approving
this
Your team needs to be confident the system is fully
functional. The IFAS team will also confirm its view that this
is the case.
Your team needs to be confident that they understand how
each of the accounting processes work. They have been
shown how these work in training sessions run by the IFAS
team.
Your team needs to be confident that the system has been
set up to enable you to handle its day-to-day finance
functions that are the same as those currently operating in
your legacy system.
Your team needs to be comfortable that roles have been set
up for each of the finance staff and key authorisers so that
approved transactions are entered into the system.
Your team needs to be confident that it has the ability to
operate the system. Your team needs to be confident that it
can ask the questions that it needs to in order to handle any
issues that arise. As noted above, we are setting up a
support team to assist with the processing. We are
developing training materials which we will make available
as soon as they are completed.
Your team needs to be confident that it has received training
for use of the NetSuite software. This has been an ongoing
project for last 18 months and the training has been
comprehensive.
Your team has been supported by the IFAS team members
who have visited your THQ and they have completed all
training provided.
Your team needs to confirm that it has completed the UAT
work which has been comprehensive over the last few
months. This can be evidenced by asking the team for a
copy of a summary of the testing completed.
The IFAS team will provide you with a confirmation that the
software has been tested and there is an acceptable level of
only minor issues remaining.
This item will be confirmed to you separately. In order to
document the readiness of the system, it would be
appropriate to note that your approval is subject to
confirmation that the software is ready. This will be provided
to you by the IFAS team.
Your team needs to confirm that the data has been prepared
and is being made available to the IFAS teams who are
this is the case.
Your team needs to be comfortable that it has access to the
will be operational from the go live time. Your approval can
note this is the case
Your team needs to be comfortable that the system can
tested.
Your approval should highlight any risks that TFC is

Discussion on licence costs completed/
concerned about and should state steps in place to handle
any issues which arise including support being provided by
the IFAS team and planned helpdesk.
IHQ is covering the cost of the design, set up, implementation
and up-front training for Netsuite as well as licence fees on a
sliding scale, with eventual absorption of licence fees into
Territorial Budgets as an operational cost. The annual licence
fees are based upon actual user numbers and so will increase
over time only as the territory rolls out the software beyond
THQ to the OTC, DHQs and Centres and eventually to Corps. A
detailed cost estimate for the licence fees was provided to the
territory before territorial staff attended the IFAS conference to
commence the implementation process.

While most territories are already meeting licence fees for

existing accounting software, it is recognised that the impact of
NetSuite charges needs to be considered in the context of the
overall Territorial Budget with consideration given to adjusting
previously pledged reductions in Operational Grant for a fixed
period to assist territories in meeting this obligation. The ISBA
will contact Territorial Leadership separately and before the
TFC decision on "go live" to confirm the position regarding
pledged Operational Grant reductions and NetSuite software
charges. The NetSuite licence fees enable the territory to
benefit from full software support and also software upgrades
which are processed at no additional charge twice per annum
by NetSuite in the cloud.

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 IFAS NetSuite Go Live Paper

In order to proceed with the go live decision in a Territory / Command , the Territorial Finance Council and IFAS Project Team have considered
each of the following key steps in order to recommend final approval.

TFC Endorsement IFAS Project Director

Endorsement

NetSuite has been configured (all preferences, features,

segments, Chart of Accounts, custom forms, custom fields,
custom scripts have been setup and deployed)

NetSuite has been configured for transactional processes (these

templates are default transactional workflow in NetSuite)

THQ and IFAS Project Staff have reviewed and amended all the
processes to accommodate any unique needs

THQ and IFAS Project Staff has also reviewed and modified the
roles in NetSuite to ensure that every user can access all the
records and transactions that are relevant to their duties and
responsibilities

THQ and IFAS Project Staff has completed the change

assessment and business-operating guides produced, and the
guide used for user’s acceptance testing (UAT)/

Users have been trained in each NetSuite functional area. (The

training was based on the SA guidelines defined in the step
above)

Training has been fully completed for the initial users in the
Territory / Command /

User acceptance testing (UAT) has been completed by IHQ and

the Territory / Command and the functional areas template
below shows the outstanding areas

User acceptance testing has been formally signed off by the

relevant authorities./

NetSuite are ready for go live/

Data reviewed, cleansed and ready to be transferred into

NetSuite system
.
Support system set up
.
Project reporting is available
.
The Project Risk Register has been reviewed and accepted/

Discussion on licence costs completed/

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It is the formal recommendation of the IFAS Project Team to go live from commencement date. Formal approval is sought as follows:

Approved by:

 IFAS Project Director (on behalf of project team)

 IHQ Head of Finance

 Territorial Finance Council

Endorsement by:

 ISBA

 IFAS Implementation Committee

 International Finance Council

Information only:

 Zonal IS

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 APPENDIX D – TERMS OF REFERENCE (PROJECT STEERING GROUP)

THE SALVATION ARMY

IFAS SOFTWARE TERRITORIAL STEERING COMMITTEE
TEMPLATE TERMS OF REFERENCE

1 AUTHORITY

The IFAS Software Territorial Steering Committee (TSC) is established as a sub-committee of the
Territorial Finance Council (TFC).

The TSC plans and manages the implementation of the IFAS compliant NetSuite Finance software in the
Territory. It is not a decision-making board but will recommend all their proposals to TFC for proper
ratification and approval.

TFC members must receive minutes of all TSC meetings.

2 PURPOSE

The purpose of the TSC is to:

1. Direct and support the development, management and planning of NetSuite implementation
within the territory.

2. Review existing data in legacy finance systems to ensure it is accurate and up to date prior to the
transfer to NetSuite. This will give confidence about the financial records and a clean start to
the new system.

3. Manage migration of existing financial data to the new accounting system in the correct format.
IFAS IHQ Project staff can provide additional support, as required, with the territory to take
overall ownership of this task.

3 MEMBERSHIP

Role & Position Membership

Chairperson Secretary for Business Administration

Vice Chairperson Territorial Finance Secretary
Secretary & Member Territorial IFAS Change Champion

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 Members Territorial Chief Accountant
Territorial Senior Accountant/Tax Specialist
A member of the Territorial Audit Team
A member of the Territorial Programme Team
A member of the Territorial Legal Team
The Territorial IT Manager
A Divisional Finance rep if possible
A member of the IHQ Project team
An IFAS Trainer & Deployment team member

The Chair may also invite agenda/case specific attendees.

4 MEETINGS

4.1 Frequency

Meetings shall be held at least twice a month and should be scheduled a minimum of four months in
advance of NetSuite go live. With a global membership, meetings scheduling should align with IHQ UK
office hours GMT/BST time whenever possible.

4.2 Quorum

A quorum comprises at least half the membership plus one and MUST include:

 either the Chair or Vice Chair

 the Territorial IFAS Change Champion

4.3 Items for consideration at meetings of TSC

The committee secretary will prepare an agenda covering the key areas that need to be addressed
including but not limited to:

 Data migration planning

 Review of existing financial reports and balances prior to loading into NetSuite
 Involvement of Internal Audit to approve pre go live data
 Developing a plan for back up of old data
 IT readiness and support
 Change management and onboarding – including use of IFAS communication templates
 Staff training – working with the IHQ Team who will provide direction and documents

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  Key project milestones
 Planning for roll down to levels below THQ

5 ACCOUNTABILITY

The TSC is accountable through the Chairperson to the TFC for delivery of the NetSuite software within
set deadlines and consistent with IFAS policies and TFC directives.

The TSC is responsible to communicate required process changes to Territorial users to enhance up take
and ensure wider ranging ownership and involvement.

The Chair and Vice Chair of the TFC hold specific responsibility to:

 Ensure the TFC receive minutes of TSC meetings.

 Ensure programme risks, are escalated to TFC in line with Territorial guidelines
 Note any change requests when making recommendations to TFC.
 Validate, monitor and control the delivery of the change process, providing direction and
support to relevant Territorial stakeholders.
 Demonstrate leadership throughout the implementation
 Proactively participate in the implementation of the change strategy(ies)
 Hold the programme/project team(s) accountable for delivering identified products, outputs
and outcomes within the agreed times, cost and quality thresholds

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 APPENDIX E – JOB DESCRIPTION TEMPLATE – TERRITORIAL PROJECT STAFF

THE SALVATION ARMY (NAME TERRITORY)

Job Description

Designation: Territorial IFAS Change Champion

Reporting to: Secretary for Business Administration

Accountable to: IFAS Global Project Team, working with the IFAS Project Director
and IFAS NetSuite Training and Deployment Leader

Department: Business Administration

Job Purpose: To enable and facilitate change towards successful implementation of IFAS and
the NetSuite accounting software in the Territory. Including to communicate,
train and motivate others to fully embrace the change.

Duties and Responsibilities:

Take responsibility to implement the IFAS and NetSuite System in the Territory following the agreed IFAS
rollout plan. Assess the change impact and organise relevant training for Officers and employees.
This is to be in line with the signed Memorandum of Understanding between the Territory and IHQ. The
rollout priority is to be first, at THQ, then progressively through the lower levels of management and
ultimately to front line centres, Divisions and corps.

Expectations:

 Learn the following at a scheduled IFAS Training conference run by the IFAS Global Project Team
and thereafter apply learning to train territorial BA staff in:

o Gain and demonstrate good understanding of all IFAS requirements as documented in the
approved IFAS Manual;
o Learn the general functionality of the NetSuite software including sign in, data entry and
reports,
o Learn the change assessment process.
o Learn the tailored IFAS NetSuite solution and modules set up for SA use;
o Learn the reporting and budgeting software (Adaptive)
o Gain awareness of the full requirement of the deployment including data preparation,
consolidation issues, change impact assessment, training and team leadership.

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Specific roles and responsibilities: -

 Lead in conducting impact analyses, assess rest of change readiness and identification of participants
with the support of IHQ training and deployment team.
 Provide input, document requirements and support design and delivery of training programs that
will enhance capacity building in the territory.
 Apply a change management process and tools to create a strategy to support adoption of the
changes required by IFAS.
 Lead in translating training materials received from IHQ to local language(s).
 Complete the change management assessment template received from IHQ.
 Identify, analyse and prepare risk mitigation tactics.
 Train Leadership and help them understand the system approval requirements.
 Support the territorial IFAS System Accounting champion in preparing for THQ go live.
 Organise finance training programs for Officers and Employees both at THQ and Unit level (Division,
Corps and Institutions).
 Teach Cadets IFAS accounting at the Officer Training College.
 In conjunction with the Territorial IFAS Accounting Champion, organise the first NetSuite process
testing internal training.
 Prepare the way for visiting IFAS Training & Deployment staff who will be assigned territorial visits to
support the deployment.
 Work closely with the IFAS Global Project Team to ensure the solution is consistent with processes
in the local Territory. Identify any potential differences. Where issues and differences are identified,
raise these with the IFAS Global Project Team and work to ensure the implementation is well
executed.
 Provide mentoring, support and training to all THQ stakeholders. Actively encourage the following
groups through communication and encouragement:

o Finance personnel transitioning to the NetSuite system.

o Non-finance personnel impacted by the new system for approval of expenses, management
of budgets etc.
o SBA for understanding and support with implementation and approvals.
o Territorial Leadership for understanding of approval structures and all reporting outputs.

 Participate in and inspire the IFAS Software Territorial Steering Committee to be the active change
driver.
 Manage the IFAS NetSuite “go live” process including completing and following up all official IFAS
documentation required for signoff by Leadership and by IHQ.
 Perform handover activities to other project personnel, e.g. testers, to ensure the requirements and
proposed solution design are clearly understood and agreed.
 Act as post implementation support provider.
 Use gained knowledge and experience from the THQ implementation to prepare for deployment of
the IFAS NetSuite and budget/reporting software to lower levels (Divisions, Corps and Institutions)
within the Territory. Repeat above processes to stage the wider rollout.
 Assist in implementing and maintaining internal financial controls and procedures.
 Protect the organization’s values by keeping information confidential.

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 To carry out any other duties as and when directed by line management and leadership.

THE SALVATION ARMY (NAME TERRITORY)

Job Description

Designation: Territorial IFAS System Accounting Champion

Reporting to: Financial Secretary/SBA

Accountable to: IFAS Global Project Team, working with the IFAS Project Director
and IFAS NetSuite Training and Deployment Leader

Department: Finance

Section: Business Administration

Job Purpose: To support the global NetSuite software deployment and take the lead in local
implementation of the NetSuite accounting software in the Territory. To prepare
effectively for go-live, assist with month end processing post go live, and
support leadership and system users to fully understand the system and
functional processes.

Duties and Responsibilities:

Take responsibility to implement the IFAS and NetSuite system in the Territory following the agreed IFAS
rollout plan. This is to be in line with the signed Memorandum of Understanding (MOU) between the
Territory and IHQ. The rollout priority is to be first, at THQ, then progressively through the lower levels
of management and ultimately to front line centres, Divisions and corps.

Expectations:

 Learn the following at a scheduled IFAS Training conference run by the IFAS Global Project Team and
thereafter apply learning to train territorial BA staff:

o Gain and demonstrate good understanding of all IFAS requirements as documented in the
approved IFAS Manual;
o Learn the general functionality of the NetSuite software including sign in, data entry and
reports;
o Learn the change assessment process
o Learn the tailored IFAS NetSuite solution and modules set up for SA use;
o Learn the reporting and budgeting software (Adaptive).

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 o Gain awareness of the full requirement of the deployment including data preparation,
consolidation issues and team leadership.
Specific key responsibilities include:

 Assist the Territorial IFAS Change Champion to organise the first process testing internal training to
Finance personnel at THQ
 Guide and support users at THQ to test existing processes in NetSuite and escalate any issues to IHQ
IFAS training and deployment team as required.
 Support the IFAS Software Territorial Steering Committee.
 Review and clean all the master data including Fixed Asset, Inventory List, Vendors List/Customers
List, Units Structure, Departments.
 Review all Reserves and Project Funds and map into the NetSuite reserve template received from
IHQ.
 Review all transactional data from the current system and properly map to the NetSuite template
received from IHQ.
 Hold regular dialogue with the IHQ delegated trainer/deployment staff especially during the prior 6
weeks to go live.
 Support the Chief Accountant/TFS during the system month and year end run, using the month and
year end checklist.
 Assist in budget preparation and forecasts using the Adaptive tool.
 Generate Monthly budget comparison report from Adaptive.
 Assist with preparation and coordination of External and International Audit processes, generating
reports as needed from NetSuite.
 Prepare the way for visiting IFAS Training & Deployment staff who will be assigned territorial visits to
support the deployment.
 Work closely with the IFAS Project Team to ensure the solution is consistent with local processes in
the Territory, identify any potential differences, and raise these with the IFAS Global Project Team to
ensure the implementation is well planned and delivered.
 Provide mentoring, support and training to all THQ stakeholders. Actively encourage the following
groups through communication and encouragement:

o Finance personnel transition to the NetSuite system.

o Non-finance personnel impacted by the new system for approval of expenses, management
of budgets etc.
o SBA for understanding and support with implementation and approvals.
o Territorial Leadership for understanding of approval structures and all reporting outputs.

 Participate in and inspire the IFAS Software Territorial Steering Committee to be the active change
driver.
 Manage the IFAS NetSuite “go live” process including completing and following up all official IFAS
documentation required for signoff by Leadership and by IHQ.
 Perform handover activities to other project personnel, e.g. testers, to ensure the requirements and
proposed solution design are clearly understood and agreed.
 Act as post implementation support provider.

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 Use gained knowledge and experience from the THQ implementation to prepare for deployment of
the IFAS NetSuite and budget/reporting software to lower levels (Divisions, Corps and Institutions)
within the Territory. Repeat above processes to stage the wider rollout.
 Assist in implementing and maintaining internal financial controls and procedures.
 Protect the organization’s values by keeping information confidential.
 To carry out any other duties as and when directed by line management and leadership.

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