UPDATES on
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
Updates on:
1.eNGAS
2.eBudget System
3.Other Related Application Systems
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
COA’S CONSTITUTIONAL MANDATE RELATED TO ACCOUNTING
Promulgate accountingrules and
regulations
Submit Annual Reports to the
President and the Congress on the
financial condition and operation of the
government
Keep the general
accounts of the
government
RULE-MAKING REPORTING BOOKKEEPING
Section 2, Article IX-D,1987 Philippine Constitution
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
July 2001
Initiated/Implemented “Government
Accounting Simplification and
Computerization Project” to design a
new government accounting system
(NGAS) to:
Simplify governing accounting;
Conform to international
accounting standards; and
Generate periodic and relevant
financial reports for better monitoring
of performance
NGAS/eNGAS MILESTONES
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2nd Sem. 2001
NGAS/eNGAS MILESTONES
Commenced the
design/ development
of integrated VB
version of NGAS with
10 subsystemsBudgetBudgetGeneralGeneral
LedgerLedgerCashier-Cashier-
ingingAccounts Accounts PayablePayable
Accounts Accounts ReceivableReceivable
InventoryInventory Property,Property,Plant andPlant andEquipmentEquipment
PayrollPayroll HRISHRIS ProjectProjectMonitoringMonitoring
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Effective January 1, 2002
Use of NGAS by all:
National Government
Agencies
Local Government Units
Massive training of accountants,
budget officers and other personnel of
government agencies on NGAS
NGAS/eNGAS MILESTONES
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
Jan 2003
NGAS/eNGAS MILESTONES
Started the
development of
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
Apr - Aug 2003
NGAS/eNGAS MILESTONES
Pilot-tested/
Implemented
at the COA Central
Office
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
Apr 2004- Jun 2005
NGAS/eNGAS MILESTONES
Implemented
in all 15 COA Regional
Offices
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
Oct 2003- May 2008
NGAS/eNGAS MILESTONES
Implemented
in NGAs, LGUs and
GOCCs
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
Effective January 1, 2005
Use of NGAS by all GOCCs except:
Government banks
Government Service
Insurance System (GSIS)
Social Security System
(SSS)
NGAS/eNGAS MILESTONES
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
May-Aug 2008
Assessment of eNGAS
implementation
NGAS/eNGAS MILESTONES
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
May 2008-Aug 2010
NGAS/eNGAS MILESTONES
•Enhancement of
•Provision of technical
support to users
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
Aug 2010 to present
NGAS/eNGAS MILESTONES
•Implementation of
enhanced
(Version 1.2.2)
•Provision of technical
support to users
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
Nov. 15, 2010
NGAS/eNGAS MILESTONES
•Approval of COA
Resolution No.
2010-010 on the
Resumption of the
Rollout of eNGAS and
eBudget System
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
System User-Agencies
1.eNGAS (MS SQL) NGAs, LGUs, GOCCs
2.eNGAS (Sybase ASE) NGAs, LGUs, GOCCs
3.eNGAS (MS-SQL-DFA) DFA
4.eNGAS Security System NGAs, LGUs, GOCCs
5.eBudget System – NGA NGAs
6.eBudget System – LGU LGUs
7.ePayrollNGAs, LGUs,
GOCCs(COA Accounting
Office & OP – present users)
eNGAS and Other Related Application Systems
Implemented / Maintained
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
System User-Agencies8.Human Resource Information System (HRIS)-ePayroll Related
NGAs, LGUs, GOCCs
(COA Accounting Office and OP - present users)9.eNGAS Related
Operating System (ROS) – Common Modules Setup
NGAs, LGUs, GOCCs
10.eNGAS ROS – Cash Receipts Operation
NGAs, LGUs, GOCCs
(COA Accounting Office – present
user)
11.eNGAS ROS – Cash Disbursements Operation
NGAs, LGUs, GOCCs
(COA Accounting Office – present
user)
eNGAS and Other Related Application Systems
Implemented / Maintained
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
System User-Agencies
12.eNGAS ROS – Accounts Receivable
NGAs, LGUs, GOCCs
(COA Accounting Office– present user)13.eTicketing System
(Web-based)NGAs, LGUs,
GOCCs
eNGAS and Other Related Application Systems
Implemented / Maintained
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System User-Agencies
1.eNGAS Archiving Module NGAs, LGUs, GOCCs
eNGAS and Other Related Application Systems
For Pilot Implementation
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eNGAS , eBudget and ROS Implementation
System NGAs LGUs GOCCs TOTAL
eNGAS 426 153 17 596
eBudget System 168 98 0 266
ePayroll System & Payroll-related PMIS 2 0 0 2
Cash Receipts Operation 1 0 0 1
Cash Disbursements Operation 1 0 0 1
Accounts Receivable System 1 0 0 1
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LEAD SECTOR/OFFICE
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OFFICE OF THE ASSISTANT COMMISSIONER (Assistant Commissioner, SG-29)
Support Staff
SPECIAL AUDITS OFFICE
TECHNICAL SERVICES OFFICE
INFORMATION TECHNOLOGY
OFFICE
SPECIAL SERVICES SECTORORGANIZATION CHART
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Agencies Conducting Rollout of eNGAS in their regional/district offices
AGENCY ROLLOUT COMPLETED ON-GOING ROLLOUT
1.Department of Public Works and Highways
174 54
2.Department of Budget and Management
16
3.Department of Health 204.Department of Trade and
Industry5
5.Civil Service Commission 76.Philippine Air Force 77.Philippine Carabao Center 128.Philippine Normal
University4
Total (299) 245 54
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eNGAS
lectronicewovernmentccountingystem
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Overview of
eNGAS
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
The eNGAS is an accounting software developed by the COA to
promote correctness, reliability, completeness and timeliness in recording government financial
transactions and to generate financial reports in accordance with the policies and procedures of the New Government
Accounting System (NGAS).
What is eNGAS?
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It runs on: Microsoft SQL Server and Sybase Adaptive Server Enterprise (ASE) environments with extension security features to ensure adequate internal control.
eNGAS Platforms
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eNGAS - Major Beneficiaries
Agency Management
Ensures more efficient operations and effective controls
Serves as tool for sound management decision making
Pinpoints responsibility and accountability
Ensures compliance with regulatory requirements
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eNGAS - Major Beneficiaries
Agency Personnel
Ensures speedy processing and recording of voluminous government financial transactions
Generates prompt and accurate outputs/reports
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eNGAS - Major Beneficiaries
Government Oversight and Regulatory Agencies
Affords up-to-date monitoring of agency operations
Facilitates responsive exercise of regulatory functions
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eNGAS - Major Beneficiaries
General Public
Provides transparent operations and well-defined accountability
Speeds up delivery of services
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Display of user friendly screensProvision of accounting journal entry templates
for common transactions to facilitate recording in the books of accounts
Automatic checking of the equality of debit and credit totals of the journal entry
Data validation to avoid duplication and redundancy
Electronic processing and approval of Journal Entry Voucher (JEV), recording of transactions in the General Journal and posting to the General Ledger and respective Subsidiary Ledgers
eNGAS Version 1.2.2 – Basic Features
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Use of one type of journalFrom Manual-based
Cash Receipts Journal
Cash / Check Disbursements Journal
General Journal
eNGAS
General Journal
eNGAS Version 1.2.2 – Basic Features
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Full implementation of Responsibility Accounting
Facility to measure actual results against targets
eNGAS Version 1.2.2 – Basic Features
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
The coding structure considers:
Responsibility Center
• Agency identification
• Project Monitoring• Responsibility Center • Organizational Layer
• Financial Reporting requirement
eNGAS Version 1.2.2 – Basic Features
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RESPONSIBILITY CENTER CODINGSTRUCTURE - NGA
00 000 00 00 00 000
GL AcctCode
ResponsibilityCenter -Project)
District / Division /Province
Central Office / Region
Agency
Fund / Book
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Inventory system and costing for Supplies and Materials
Automatic computation of cost of inventory on the basis of weighted average on the date of issue (moving average method)
Provision of the re-order level and information on number of days to consume per inventory item
eNGAS Version 1.2.2 – Basic Features
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Property, Plant and Equipment (PPE) Monitoring
Tracking of PPE as to its acquisition cost, accumulated depreciation and repair history
Recognition of Depreciation Automatic computation of depreciation
based on Straight-Line Method
eNGAS Version 1.2.2 – Basic Features
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Project Accounting Monitoring of project cost components
which promotes transparency and accountability over government infrastructures/projects
eNGAS Version 1.2.2 – Basic Features
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Public Infrastructures/Reforestation Projects Monitoring
Monitoring of completed infrastructures/reforestation projects via the Registry of Public Infrastructures/ Registry of Reforestation Projects
Subsidiary Ledgers Maintenance Ensures reconciliation of GL control
accounts with the SL accounts.
eNGAS Version 1.2.2 – Basic Features
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Automatic generation of financial statements and reports, such as:
Trial Balance – Unadjusted, Pre-closing and Post-closing
Statement of Income and Expenses – Condensed, Detailed and Comparative
Balance Sheet – Condensed, Detailed and Comparative
eNGAS Version 1.2.2 – Basic Features
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Statement of Cash Flows (with comparative format)
Statement of Government Equity (with comparative format)
General Journal General Ledger Subsidiary Ledgers Supplies Ledger Card Property, Plant and Equipment Ledger Card Construction In Progress Ledger Card
eNGAS Version 1.2.2 – Basic Features
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For Head Offices -Provides facility to consolidate FS of the
head/central and regional/field offices:Trial BalancesBalance SheetStatement of Income and ExpensesStatement of Cash FlowsStatement of Government Equity
eNGAS Version 1.2.2 – Basic Features
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Query Facility on: Journal Entry Voucher Expense per Responsibility Center Income per Responsibility Center Schedule/Aging of Receivable accounts Schedule/Aging of Payable accounts PPE Schedule Repair History of PPE
eNGAS Version 1.2.2 – Basic Features
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Query Facility on: Inventory Schedule Stocks Availability Stocks due for Reorder/Reorder Point Schedule of Subsidiary Ledger Balances Recorded supporting documents Index of Payments Accounts Verification Slip
eNGAS Version 1.2.2 – Basic Features
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Audit Trail Inclusion of audit trail to track users’
responsibilities on database updating
Performance Appraisal Report Shows number of JEVs prepared by
users
eNGAS Version 1.2.2 – Basic Features
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Modules No Longer included in Version 1.2.2
Real Property Unit SL (SLs shall be by Barangay)
Utility, JEV Details Module Utility, Forward AR/AP SL (Already part
of the Transaction Forwarding Balance Module)
eNGAS Version 1.2.2 – Basic Features
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Minimum technical requirements Agency has to comply with the eNGAS
minimum technical requirements prescribed by the COA before system installation
eNGAS and ROS – Technical Requirements
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
System Architecture
eNGAS Requirements
SoftwareData
Hardware
eNGAS Structure
PeopleProcedures
eNGAS and ROS – Technical Requirements
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ADMINTRANS-ACTION
LOGS
e-NGAS Database
eNGAS – System Architecture
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DATA
HARDWARE
SOFTWARE
PEOPLE
PROCEDURES
eNGAS – Technical Requirements
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eNGAS, Budget System and other ROS
CURRENT ACTIVITIES
Redesign of eNGAS, eBudget System and other ROS to come up with an Agency Integrated Financial Management Information System (AIFMIS) , a core system that would provide database to the proposed Government Integrated Financial Management Information System (GIFMIS)
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AGENCY INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM
CONCEPTUAL FRAMEWORK
PERSONNEL MANAGEMENT INFORMATION
SYSTEM9.0
PAYROLL SYSTEM
8.0
CASH RECEIPTS OPERATION
3.0
CASH DISBURSEMENTS
OPERATION2.0
ACCOUNTS RECEIVABLE
4.0
PROPERTY AND INVENTORY
MANAGEMENT SYSTEM
6.0
ACCOUNTING & FINANCIAL REPORTING
SYSTEM7.0
BUDGET SYSTEM
1.0Employees
Obligation Request
Creditors
Debtors
Object of Expenditures (Accounts)
Responsibility Centers
Employees
Basic Salaries
Creditors
Receipt of Inventory And PPE
Issuance of Inventory And PPE
Salaries and Allowances & Other Benefits
Collection Dtls
Deposit Dtls
Billing Dtls
Disbursement DtlsSuppliers
ACCOUNTS PAYABLE
5.0
AP Dtls
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eNGAS, Budget System and other ROS
FUTURE ACTIVITIESUpgrading of eNGAS and eBudget System installations in other government agencies
Rollout of eNGAS and eBudget System in:Agencies with signed Engagement Letters prior to
the suspension of rollout in May 2008Agencies which have complied with the minimum
technical requirements prior to the suspension of rollout.
Agencies with letters of intent and have complied with technical requirements
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COA’s Ongoing Projectswhich would impact eNGAS
Harmonization of Philippine Government Accounting Standards (PGAS) with International Public Sector Accounting Standards (IPSAS) and International Financial Reporting Standards (IFRS)
Formulation of guidelines on keeping of general accounts of the national government
Revision of NGAS Manuals and Philippine Government Chart of Accounts
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
Questions…
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Updates on eNGAS, eBudget System and Other Related Application Systems18 January 2011
Thank you…