01-electronic new government accounting system

1 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on:

1.eNGAS 2.eBudget System 3.Other Related Application Systems

18 January 2011

Updates on eNGAS, eBudget System and Other Related Application Systems



Section 2, Article IX-D, 1987 Philippine ConstitutionCOAS CONSTITUTIONAL MANDATE RELATED TO ACCOUNTING

RULE-MAKING

REPORTING

BOOKKEEPING

Promulgate accounting rules 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 government5

18 January 2011



NGAS/eNGAS MILESTONES

Initiated/Implemented

July 2001

Government Accounting Simplification and Computerization Project to design a new government accounting system (NGAS) to:

Simplify governingaccounting;

Conform to internationalaccounting standards; and

Generate periodic and relevantfinancial reports for better monitoring of performance7 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems

NGAS/eNGAS MILESTONESCommenced the design/ development of integrated VB version of NGAS with 10 subsystemsGeneral Ledger Budget Cashiering AccountsReceivable

2nd Sem. 2001

Accounts Payable ProjectMonitoring8

Inventory

Property, Plant andEquipment

Payroll

HRIS

18 January 2011



Use of NGAS by all: National GovernmentAgencies Effective January 1, 2002

Local Government Massive training ofaccountants, budget officers and other personnel of government agencies on NGAS

Units


NGAS/eNGAS MILESTONESStarted the development ofJan 2003


NGAS/eNGAS MILESTONESPilottested/Implemente dApr - Aug 2003

at the COA Central Office


NGAS/eNGAS MILESTONESImplemented

Apr 2004Jun 2005

in all 15 COA Regional Offices


NGAS/eNGAS MILESTONESImplemented

Oct 2003May 2008

in NGAs, LGUs and GOCCs



Use of NGAS by all GOCCsexcept:

Effective January 1, 2005

Government banks Government ServiceInsurance System (GSIS)

Social SecuritySystem (SSS)



Assessment ofMay-Aug 2008

eNGAS implementation



Enhancement ofMay 2008Aug 2010

Provision oftechnical support to users



Implementation ofenhancedAug 2010 to present

Provision of

(Version 1.2.2)

technical support to users



Approval of COAResolution No.Nov. 15, 2010

2010-010 on the Resumption of the Rollout of eNGAS and eBudget System18

18 January 2011


eNGAS and Other Related Application SystemsImplemented / MaintainedSystem User-AgenciesNGAs, LGUs, GOCCs NGAs, LGUs, GOCCs DFA NGAs, LGUs, GOCCs NGAs LGUs NGAs, LGUs, GOCCs

1. eNGAS (MS SQL) 2. eNGAS (Sybase ASE) 3. eNGAS (MS-SQL-DFA) 4. eNGAS Security System 5. eBudget System NGA 6. eBudget System LGU 7. ePayroll18 January 2011

(COA Accounting Office & OP present users)19 Updates on eNGAS, eBudget System and Other Related Application Systems

eNGAS and Other Related Application SystemsImplemented / MaintainedSystem User-AgenciesNGAs, LGUs, GOCCs(COA Accounting Office and OP - present users)

8. Human Resource Information System (HRIS)ePayroll Related 9. eNGAS Related Operating System (ROS) Common Modules Setup 10.eNGAS ROS Cash Receipts Operation

NGAs, LGUs, GOCCs

NGAs, LGUs, GOCCs(COA Accounting Office present user)

11.eNGAS ROS Cash Disbursements Operation18 January 2011

NGAs, LGUs, GOCCs(COA Accounting Office present user)20


eNGAS and Other Related Application SystemsImplemented / MaintainedSystem User-AgenciesNGAs, LGUs, GOCCs(COA Accounting Office present user)

12.eNGAS ROS Accounts Receivable 13.eTicketing System (Webbased)

NGAs, LGUs, GOCCs


eNGAS and Other Related Application SystemsFor Pilot ImplementationSystem User-AgenciesNGAs, LGUs, GOCCs

1. eNGAS Archiving Module


eNGAS , eBudget and ROS ImplementationSystem NGAs LGUs GOCCs TOTAL

eNGAS eBudget System ePayroll System & Payroll-related PMIS

426 168 2

153 98 0

17 0 0

596 266 2

Cash Receipts OperationCash Disbursements Operation Accounts Receivable System18 January 2011

11 1

00 0

00 0

11 123


LEAD SECTOR/OFFICE

18 January 2011



SPECIAL SERVICES SECTOR ORGANIZATION CHART

OFFICE OF THE ASSISTANT COMMISSIONER (Assistant Commissioner, SG-29)

Support Staff

SPECIAL AUDITS OFFICE

TECHNICAL SERVICES OFFICE

INFORMATION TECHNOLOGY OFFICE


Agencies Conducting Rollout of eNGAS in their regional/district officesAGENCY ROLLOUT COMPLETED ON-GOING ROLLOUT

1. Department of Public Works and Highways 2. Department of Budget and Management 3. Department of Health 4. Department of Trade and Industry 5. Civil Service Commission 6. Philippine Air Force 7. Philippine Carabao Center 8. Philippine Normal University Total (299)18 January 2011

174 16 20 5 7 7 12 4 245

54

54

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G overnmentA ccounting S ystem28 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems

Overview of eNGAS29 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems

What is eNGAS?The 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).30 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems

eNGAS

eNGAS PlatformsIt runs on: Microsoft SQL Server and Sybase Adaptive Server Enterprise (ASE) environments with extension security features to ensure adequate internal control.


eNGAS - Major BeneficiariesAgency Management

Ensures more efficientoperations and effective controls Serves as tool for sound management decision making Pinpoints responsibility and accountability Ensures compliance with regulatory requirements32 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems

eNGAS - Major BeneficiariesAgency Personnel

Ensures speedy processingand recording of voluminous government financial transactions Generates prompt and accurate outputs/reports33 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems

eNGAS - Major BeneficiariesGovernment Oversight and Regulatory Agencies

Affords up-to-datemonitoring of agency operations Facilitates responsive exercise of regulatory functions34 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems

eNGAS - Major BeneficiariesGeneral Public

Provides transparentoperations and well-defined accountability Speeds up delivery of services


eNGAS Version 1.2.2 Basic Features

Display of user friendly screens Provision of accounting journal entry templatesfor 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 36 Ledgers18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems


Use of one type of journalFrom Manual-based Cash Receipts Journal

eNGAS General Journal

Cash / Check Disbursements JournalGeneral Journal



Full implementation ofResponsibility Accounting Facility to measure actual results against targets



Responsibility CenterThe coding structure considers:

Agency identification

Organizational Layer Responsibility Center Project Monitoring Financial Reporting requirement39 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems

RESPONSIBILITY CENTER CODING Responsibility Center STRUCTURE - NGAProject)

Responsiblty CenterProject) Distrc /Divsion/ Province CentralOfice/Region

00 000 00

00

District / Division / 00 000 Province

Central Office / Region GL Acct CodeAgency Agency Responsibility Center - Fund/Bo k Project) Fund / Book District / Division / ProvinceCentral Office / Region Agency Fund / Book40 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems


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 item41

18 January 2011



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 depreciationbased on Straight-Line Method42 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems


Project Accounting Monitoring of project cost componentswhich promotes transparency and accountability over government infrastructures/projects



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 controlaccounts with the SL accounts.44 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems


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 Comparative45 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems


Statement of Cash Flows (with comparative format) Statement of Government Equity (with comparativeformat)

General Journal General Ledger Subsidiary Ledgers Supplies Ledger Card Property, Plant and Equipment Ledger Card Construction In Progress Ledger Card



Provides facility to consolidate FS of thehead/central and regional/field offices: Trial Balances Balance Sheet Statement of Income and Expenses Statement of Cash Flows Statement of Government Equity

For Head Offices -



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 PPE48 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems


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 Slip49 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems


Audit Trail Inclusion of audit trail to track usersresponsibilities on database updating

Performance Appraisal Report Shows number of JEVs prepared byusers



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)51 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems

eNGAS and ROS Technical Requirements

Minimum technical requirements Agency has to comply with the eNGASminimum technical requirements prescribed by the COA before system installation


eNGAS and ROS Technical Requirements

eNGAS Structure

System Architecture Hardware Software Data People Procedures

eNGAS Requirements

53

18 January 2011


eNGAS System Architecturee-NGAS Database

LOGS ADMIN TRANSACTION


eNGAS Technical RequirementsPEOPLE

DATA

PROCEDURES

SOFTWARE HARDWARE


eNGAS, Budget System and other ROSCURRENT 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)


AGENCY INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM CONCEPTUAL FRAMEWORKPERSONNEL MANAGEMENT INFORMATION SYSTEM 9.0 BUDGET SYSTEM 1.0Employees Responsibility Centers Obligation Request Object of Expenditures (Accounts) Salaries and Allowances & Other Benefits

Employees

Basic Salaries

PAYROLL SYSTEM 8.0

CASH DISBURSEMENTS OPERATION 2.0

Disbursement Dtls Creditors

ACCOUNTING & FINANCIAL REPORTING SYSTEM 7.0

Issuance of Inventory And PPE Receipt of Inventory And PPE Suppliers

PROPERTY AND INVENTORY MANAGEMENT SYSTEM 6.0

AP Dtls Debtors Billing Dtls Collection Dtls Deposit Dtls Creditors

ACCOUNTS PAYABLE 5.0

CASH RECEIPTS OPERATION 3.0

ACCOUNTS RECEIVABLE 4.0


eNGAS, Budget System and other ROSFUTURE ACTIVITIESUpgrading of eNGAS and eBudget System installations in other government agencies Rollout of eNGAS and eBudget System in: Agencies with signed Engagement Letters prior tothe suspension of rollout in May 2008 Agencies which have complied with the minimum technical requirements prior to the suspension of rollout. Agencies with letters of intent and have complied with technical requirements58 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems

COAs Ongoing Projects which would impact eNGASHarmonization 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 Accounts59 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems

Questions


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