01-electronic new government accounting system

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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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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-MAKINGRULE-MAKING REPORTINGREPORTING BOOKKEEPINGBOOKKEEPING

Section 2, Article IX-D,1987 Philippine Constitution

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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

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


Commenced the

design/ development

of integrated VB

version of NGAS with

10 subsystemsBudgetBudgetBudgetBudgetGeneralGeneral

LedgerLedgerGeneralGeneralLedgerLedger

Cashier-Cashier-inging

Cashier-Cashier-inging

Accounts Accounts PayablePayable

Accounts Accounts PayablePayable

Accounts Accounts ReceivableReceivable

Accounts Accounts ReceivableReceivable

InventoryInventoryInventoryInventory Property,Property,Plant andPlant andEquipmentEquipment

Property,Property,Plant andPlant andEquipmentEquipment

PayrollPayrollPayrollPayroll HRISHRISHRISHRISProjectProject

MonitoringMonitoringProjectProject

MonitoringMonitoring

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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

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


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Jan 2003


Started the

development of

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Apr - Aug 2003


Pilot-tested/

Implemented

at the COA Central

Office

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Apr 2004- Jun 2005


Implemented

in all 15 COA Regional

Offices

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Oct 2003- May 2008


Implemented

in NGAs, LGUs and

GOCCs

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Effective January 1, 2005

Use of NGAS by all GOCCs except:

Government banks

Government Service

Insurance System (GSIS)

Social Security System

(SSS)

Use of NGAS by all GOCCs except:

Government banks

Government Service

Insurance System (GSIS)

Social Security System

(SSS)


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May-Aug 2008

Assessment of eNGAS

implementation

Assessment of eNGAS

implementation


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May 2008-Aug 2010


•Enhancement of

•Provision of technical

support to users

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Aug 2010 to present


•Implementation of

enhanced

(Version 1.2.2)

•Provision of technical

support to users

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Nov. 15, 2010


•Approval of COA

Resolution No.

2010-010 on the

Resumption of the

Rollout of eNGAS and

eBudget System

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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.ePayroll

NGAs, LGUs, GOCCs

(COA Accounting Office & OP –

present users)

eNGAS and Other Related Application Systems

Implemented / Maintained

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8.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)



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12.eNGAS ROS – Accounts Receivable

NGAs, LGUs, GOCCs

(COA Accounting Office– present user)

13.eTicketing System (Web-based)

NGAs, LGUs, GOCCs



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1.eNGAS Archiving Module NGAs, LGUs, GOCCs


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


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

AGENCYROLLOUT

COMPLETEDON-GOING ROLLOUT

1.Department of Public Works and Highways

174 54

2.Department of Budget and Management

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3.Department of Health 20

4.Department of Trade and Industry

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5.Civil Service Commission 7

6.Philippine Air Force 7

7.Philippine Carabao Center 12

8.Philippine Normal University

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Total (299) 245 54

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e

N

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lectronic

ew

overnment

ccounting

ystem

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Overview of

eNGAS

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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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Agency Personnel

Ensures speedy processing and recording of voluminous government financial transactions

Generates prompt and accurate outputs/reports

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Government Oversight and Regulatory Agencies

Affords up-to-date monitoring of agency operations

Facilitates responsive exercise of regulatory functions

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General Public

Provides transparent operations and well-defined accountability

Speeds up delivery of services

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Display of user friendly screens

Provision 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 journal

From Manual-based

Cash Receipts Journal

Cash / Check Disbursements Journal

General Journal

eNGAS

General Journal


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Full implementation of Responsibility Accounting

Facility to measure actual results against targets


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The coding structure considers:

Responsibility Center

• Agency identification

• Project Monitoring

• Responsibility Center

• Organizational Layer

• Financial Reporting requirement


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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


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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


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Project Accounting

Monitoring of project cost components which promotes transparency and accountability over government infrastructures/projects


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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.


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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


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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


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For Head Offices -Provides facility to consolidate FS of the

head/central and regional/field offices:

Trial Balances

Balance Sheet

Statement of Income and Expenses

Statement of Cash Flows

Statement of Government Equity


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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


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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


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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


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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)


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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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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

REPORTINGSYSTEM

7.0

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 Dtls

Suppliers

ACCOUNTS PAYABLE

5.0

AP Dtls

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eNGAS, Budget System and other ROS

FUTURE ACTIVITIES

Upgrading 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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Questions…

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Thank you…

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