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Transcript of Engas Implementation Rollout555
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Carmela S. Perez, DBAAssistant Commissioner,
Government Accountancy andFinancial Management Information System
Commission on Audit
Implementing theComputerized GovernmentAccounting System:Philippine Experience
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Outline:
Constitutional Mandate
Objectives
Milestones
eNGAS Environment / Technical Features
Beneficiaries
eNGAS Definition
Government Accounting System Simplification and
Computerization (New Government Accounting
System (NGAS) and Electronic NGAS (eNGAS))
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Basic Features
Financial Statements Generated
Financial Reports Generated
Conceptual Framework
Rollout Status
Rollout Strategies
Outline:
Lessons Learned from the Rollout
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Constitutional Mandate
The Commission on Audit shall have exclusive
authority, subject to limitations, to define the scope of
its audit examination, establish the techniques and
methods required therefore and promulgate
accounting and auditing rules and regulations,including those for the prevention and disallowance of
irregular, unnecessary, excessive, extravagant, or
unconscionable expenditures, or uses of government
funds and properties. (Article IX-D, Section 2 Par. (2)
of the 1987 Constitution of the Republic of thePhilippines)
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Government Accounting System Simplificationand Computerization (NGAS and eNGAS)Chairman Guillermo N. Carague assumed
office in February 2, 2001
Design and development of theNew Government AccountingSystem (NGAS)
NGAS Steering Committee
COA Chairman
3 Assistant Commissioners
2 Directors
Design and development of the Electronic NewGovernment Accounting System (eNGAS)
(Source: COA News)
(Source: COA News)
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Objectives Standardize recording of government financial
transactions
Consolidate Financial Reports for National
Government Agencies (NGAs), Local Government Units
(LGUs) and Government Owned & ControlledCorporations (GOCCs)
Align the Accounting System with International
Accounting Standards (IAS) / International Financial
Reporting Standards (IFRS)
Improve accountability and governance through
transparency in governmental financial management
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Milestones
NGAS designed and developed in JuneOctober 2001
NGAS launched in Nov. 14, 2001
Nationwide training conducted in Nov. &
December 2001
NGAS implemented in NGAs and LGUs in
January 2002
Piloted in COA in April September 2003
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Milestones
Started roll-out of eNGAS in three NGAs and two
LGUs in October 2003
Implemented in GOCCs startingJanuary 2005
On-going - 33 NGAs,
15 Regional Offices of COA, 10 LGUsand 1 GOCC
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eNGAS Definition
New Government Accounting System (NGAS)software
Correct, reliable and timely recording of
government financial transactions
Financial reports in accordance with NGAS
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eNGAS Environment / TechnicalFeatures
Runs on Microsoft SQL Server Multi-user operations
Alpha search and look up system codes and
transactions Online data entry and validation
Online query and reporting facility
Audit trail for system users
Automatic recovery from hardware and system
failures
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Beneficiaries
Agency management
Agency accounting personnel
Oversight and regulatory agencies
General public
Government executives and legislativeofficials
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Basic Features: User friendly screens
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Basic Features: Balanced debit and credit foraccounting journal entries
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Data validationasic Features:
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Basic Features: Electronic approval and postingof transactions to GeneralLedger and Subsidiary Ledger
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Basic Features: Uses only the GeneralJournal
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Basic Features: Standard Chart of Accounts
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Basic Features: Responsibility AccountingRESPONSIBILITY CENTER CODING
STRUCTURE - COA
11 304 01 06 01 755
Office
Supplies
Expense
Office of theAsst. Comm.
National
Government Sector
Central Office
Commission on Audit
RA Books - General Fund
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Basic Features: Automatic computation of inventorycost using weighted (moving) averagemethod
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Basic Features: Information on re-order level andnumber of days to consumeinventory
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Basic Features: Property, Plant and EquipmentMonitoring
Maintenance Expenses
Amount
Accumulated Amount
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Basic Features: Automatic Computation ofdepreciation using Straight Line Method
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Subsidiary LedgerMaintenanceBasic Features:
Account Title: Performance/Bidders/Bail Bonds Payable Account Code: 427
2003
Jan. 31 Receipt of Bidders Bond CRJ 7,500 7,500
Feb. 28Receipt of Performance Bond CRJ 100,000 107,500
June 30 Refund of Bidders Bond CkDJ 7,500 100,000
AO 5-14-02
GENERAL LEDGER
Date Particulars Ref.Amount
Debit Credit Balance
Province of Bulacan
GL Account Title : GL Account Code :
Name of Creditor: SL Code:
Co nta ct Perso n: Jo Castro
150 ABC Bldg., EDSA , Q.C.
2003
Jan. 31 Bidder's bond for the purchase of office supplies
with estimated cost of P160,000 RCD No. 2003-01-001 7,500 7,500
June 30 Refund of bidders' bond RCI No. 2003-06-025 7,500 -
SUBSIDIARY LEDGER
Province of Bulacan
Performance/Bidders/Bail Bonds Payable 427
EFG Merchandising
Position: Store Manager Telephone No.: 927-33-46
Date Particulars Ref.Amount
Debit Credit Balance
GL Account Title : GL Account Code :
Name of Creditor: SL Code:
Contact Person: Alex M. Lopez
RDC Bldg. Sta. Cruz, Manila
2003
Feb. 28 Bond for the construction of slaughter house
with total contract price of P1 million RCD No. 2003-01-002 100,000 100,000
SUBSIDIARY LEDGER
Agency
Performance/Bidders/Bail Bonds Payable 427
E.C. Cruz Construction
Position: Manager Telephone No.: 931-2991
Date Particulars Ref.Amount
Debit Credit Balance
GENERAL LEDGER
ACCOUNT
SUBSIDIARY LEDGER ACCOUNT
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Project Accountingasic Features:
Direct
Materials
Direct
Labor
Consultancy
Overhead
MONITORING OF EXPENSES INCURRED IN THE CONSTRUCTION OF GOVERNMENT
PROPERTIES
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Basic Features: Public Infrastructure /Reforestation Projects Monitoring
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Online Query Feature (with option to print):
Journal Entry Voucher
Expense per Responsibility Center
Income per Responsibility Center
Summary of Income
Summary of Expense
Repair History of PPE
Stocks Available
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Online Query Feature (with option to print):
Stocks Due for Reorder / Reorder Point
Schedule / Aging of Receivable Accounts
Schedule / Aging of Payable Accounts
Inventory Schedule
Property, Plant and Equipment Schedule
Schedule of Account Balances
Recorded Supporting Documents
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Online Query Feature (with option to print):Schedule / Aging of Receivable Accounts
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Online Query Feature (with option to print):Schedule / Aging of Payable Accounts
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Financial Statements Generated
Statement of Income and Expenses (Condensed and
Detailed)
Balance Sheet (Condensed and Detailed)
Statement of Cash Flows
Statement of Government Equity
Consolidated Statement of Income and Expenses
(Condensed and Detailed)
Consolidated Balance Sheet (Condensed and Detailed)
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Consolidated Balance Sheet - CondensedFinancial Statements Generated
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Consolidated Statement of Income and Expenses -DetailedFinancial Statements Generated
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Financial Reports Generated
General Journal
General Ledger
Subsidiary Ledger
Supplies Ledger Card
Property, Plant and Equipment Ledger Card
Construction in Progress Ledger Card
Trial Balance (Unadjusted, Pre-Closing and Post-Closing) Consolidated Trial Balance (Merged and Unmerged)
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Financial Report GeneratedGeneral Journal
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Financial Report GeneratedGeneral Ledger
e NGAS Conceptual Framework
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e-NGAS Conceptual Framework
JEV
Preparation
JEV Review
And Approval
Query
Report
Generation
Accounting
System
e-NGAS
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Reference
Document
Source
Document
Selects type of
transaction and
fund
Selects template /
accounting entries
JEV
Edit particulars of
the template and
enters reference
document #
Validates / Saves
JEV
e-NGASdatabase
Generates JEV
Journal Entry Voucher (JEV) Preparation
Home
Receives
validdocument
J l E t V h (JEV) R i d A l
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Reference
Document
Source
Document
Retrieves JEV REVIEW
AND APPROVAL INBOX
Selects type of
transaction /
fund
YESApproves / Posts
JEV to GL and SL
Validates / Reviews
JEV
Approved
JEV
Journal Entry Voucher (JEV) Review and Approval
Generates approved
JEV
e-NGASdatabase
NOEdits / Saves JEV
Valid JEV ?
Home
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Report Generation
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Selects report to
be generated
e-NGASdatabase
Views / Prints
Reports
TrialBalanceStatementof IncomeandExpense
BalanceSheetStatementof CashFlows
StatementofGovernmentEquity
Financial Reports
Property,Plant andEquipmentLedgerCardConstruct-ion-inProgressLedgerCard
GeneralJournalGeneralLedger
SubsidiaryLedger
SuppliesLedgerCard
Journal / Ledger
Report Generation
Opens Menu
for reports
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NGAsRollout Status
1 3 months completed Bureau of the Treasury
Department of Budget and Management
Energy Regulatory Commission
Philippine Carabao Center 2 months Housing & Urban Devt and Coordinating Council
PCASTRD DOST
Philippine Air Force
Presidential Management Staff
Environmental Management Bureau National Water Resources Board
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Central Luzon State University
Department of Agrarian Reform
Department of Health
Department of Public Works and Highways Department of Trade and Industry
Philippine Veterans Affairs Office
Metropolitan Manila Development Authority
Telecommunications Office
NGAsRollout Status
4 6 months completed
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Civil Service Commission
Department of Social Welfare and Development
Office of the President
Department of Education
NGAsRollout Status
7 12 months completed
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Board of Investments
Bureau of fisheries and Aquatic Resources
Bureau of Internal Revenue
Department of Environment and Natural Resources
Department of Finance Department of National Defense
Department of Science and Technology
Pasig River Rehabilitation Commission
Professional Regulation Commission
Technical Education and Skills Development Authority
Council for the Welfare of Children
NGAsRollout Status
Ongoing Implementation
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Benguet Province 3 months
Guiguinto, Bulacan 3 months
Marikina City*
Muntinlupa City*
Quezon City*
Victorias City*
Cauayan City* Davao City*
Bakun, Benguet*
Itogon, Benguet*
LGUsRollout Status
Legend:
* -- On-going implementation
GOCCs Manila International Airport Authority*
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Rollout Strategies
Provide eNGAS trainers for agencies
Mobilize COA Regional Offices and Auditors to support the
nationwide roll out
Provide COA rollout teams to assist agencies
Provide individual consultants to agencies on an on call basis
Collaborate with umbrella organizations of government agencies
League of Local Government Executives
Phil. Association of State Universities and Colleges
Professional Organizations GACPA, PAGBA, AGAP, etc.
Phil. League of Budget Officers
Cooperative grouping of LGUs
Empower the agencies by allowing them (NGAs Central
Offices) to roll out in their regional offices and attachedagencies
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Lessons Learned from the Rollout
Politics within the agency is crucial
Determination of management and users to finish the
rollout in time
Success Factors
Rapport with agency ICT group is important
Systematic response mechanism to user problems and
issues
Strategies should be devised from time to time to covermore rollout sites
Opportunity for COA personnel to work as teams
Readiness of agency in terms of Hardware / Software etc.
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Agency - Level Integrated FinancialManagement Information System (IFMIS)Related Operating Systems orROS is a collection of web-
enabled application software designed to support a full
Financial Management Information System. It consists of
four modules:
Cash Disbursements Operations
Cash Receipt Operations
Non-Cash Operations
Payroll and Personnel Information System
Next Steps
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Agency Level IFMIS consists of modules which can be implemented
independently
capable of establishing linkages between modules.
covers form preparation, transaction processing,
and generation of queries and required reports
modules can be linked to e-NGAS and the Budget
System
automated access of transaction details for thepreparation of Journal Entry Vouchers and
Obligation Slips
capable of changing configuration to adapt to
NGAs, LGUs, and GOCCs needs
Next StepsDescription:
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Objectives:Agency - Level IFMIS
Next Steps
implement common processes for similar transactions
provide complete audit trail to facilitate audits
provide adequate management reporting
standardize data classification for recording transactions
eliminate unnecessary duplication of transaction entry
support government-wide and agency policy decisions
collect accurate, timely, complete, reliable, consistent
information
apply internal controls over data entry, transaction
processing, and reporting
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Records are protected from unauthorized access through
appropriate administrative, physical, and technical
safeguards.
Features: Agency - Level IFMISNext Steps
Simplified entry of transactions and activities
User-friendly interface
Ability to capture manually prepared transactions.
Ability to export transaction data directly to specified
data format
Some forms (i.e. Disbursement Voucher, Liquidation
Report) can be prepared and sent by concerned
employees through the web.
Queries and Reports can be viewed (with option to print)through the World Wide Web (www).
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Reporting Features:
Up-to-date generation of government standard required
reports necessary for management and auditing purposes.
Use of a Reporting Module that allows customization of ad-
hoc reports including headers and footers, column and row
totals, page breaks, font styles, sizes and colors.
Performs currency conversion.
Some reports can be viewed in graphical formats.
Runtime, dates, terminal source, and user name are
included in all reports.
Agency - Level IFMISNext Steps
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establishes its presence
heightens public interest
makes government financial information available
online
answers frequently asked questions
makes changing information available quickly
allows feedback from users
Benefits of Web-based IFMIS
Agency - Level IFMISNext Steps
Next Steps
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Conceptual Framework
Agency - Level IFMIS
RELATED OPERATING SYSTEMS
Cashiering Office
Other Agency Users
Property Management
Office
Accounting Office
Enters Transaction
Details
Cash
Receipts
Cash
Disbursements
Non-Cash
Payroll
Related Operating Systems
Provides transaction
details for JEV Preparation
Answers Queries and
Generates Reports
Provides data for
other systems
e-NGAS
Budget System
Other Systems of
the Agency
Agency Users Non-Agency Users
Personnel Information
Next Steps
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Inter - agency IFMISIntegrated IFMIS linking the following agencies
Department of Budget and Management (DBM)
Department of Finance (DOF)
Bureau of the Treasury (Btr)
Commission on Audit (COA) / Accounting Office
Bangko Sentral ng Pilipinas (BSP)
Other related agencies
Harmonization Project
- eBudget
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What Users / People say about eNGASVideo Clip