5 perez implement int eng

8/8/2019 5 Perez Implement Int Eng

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Carmela S. Perez, DBAAssistant Commissioner,

Government Accountancy and

Financial Management Information System

Commission on Audit

Implementing the

Computerized Government

Accounting 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 preventionand 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 the

Philippines)


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overnmen ccoun ng ys emSimplification and Computerization(NGAS and eNGAS)

Chairman Guillermo N. Carague assumed

office in February 2, 2001

Design and development of theNew Government Accounting System(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 June October 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: Accounting journal entrytemplates for commontransactions


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Basic Features: Balanced debit and credit foraccounting journal entries


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Data validationBasic 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 Accounting

RESPON


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Basic Features: Automatic computation of inventorycost using weighted (moving) average

method


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Basic Features: Information on re-order level and

number of days to consume

inventory


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Basic Features: Property, Plant and EquipmentMonitoring

Maintenance Expenses

Amount

Accumulated Amount

A t ti C t ti f


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Basic Features: Automatic Computation ofdepreciation using Straight Line Method

B i F t


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Subsidiary LedgerMaintenance

Basic 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

De bit Cre dit Ba la nce

Province of Bulacan

GL Account Title : GL Account Code :

Name of Creditor: SL Code:

Contact P er son: J o Cas tr o

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


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


De bit Cre dit Ba lance

GENERAL LEDGER

ACCOUNT

SUBSIDIARY LEDGER ACCOUNT

P j t A ti


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Project AccountingBasic Features:

Direct

Materials

Direct

Labor

Consultancy

Overhead

MONITORING OF EXPENSES INCURRED IN THE CONSTRUCTION OF GOVERNMENT

PROPERTIES

B i F t


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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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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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Schedule / Aging of Receivable Accounts



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Schedule / Aging of Payable Accounts



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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 - Condensed




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Consolidated Statement of Income and Expenses -Detailed




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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)

Financial Report Generated


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General Journal



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General 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-NGAS

database

Generates JEV

Journal Entry Voucher (JEV) Preparation

Home

Receives

validdocument


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Reference

Document

Source

Document

Retrieves JEV REVIEW

AND APPROVAL INBOX

Selects type of

transaction /

fund

YES

Approves / Posts

JEV to GL and SL

Validates / Reviews

JEV

ApprovedJEV

Journal Entry Voucher (JEV) Review and Approval

Generates approved

JEV

e-NGAS

database

NO

Edits / Saves JEV

Valid JEV ?

Home

Query


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Selects Query criteria

e-NGASdatabase

Identifies item in

the Query list

Views / Prints

result of Query

Query

Home

Opens Menu for Query

Stocks

Availability

Due for

Reorder

Journal

Entry

Voucher

Expenseper

Responsibi-

lity Center

Schedule of

Receivable

Accounts

Schedule of

Payable

Accounts

Repair

History of

PPE

Income per

Responsibi-

lity Center

Summary

of

Expense

Summar

y of

Income Report of

Income

Recorded

Supporting

Documents


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Rollout Status


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NGAs

Rollout 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

Rollout Status


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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 AuthorityTelecommunications Office

NGAs

Rollout Status


Rollout Status


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Civil Service Commission Department of Social Welfare and Development Office of the President Department of Education

NGAs

Rollout Status


Rollout Status


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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

NGAs

Rollout Status

Ongoing Implementation

Rollout Status


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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*

LGUs

Rollout Status

Legend:

* -- On-going implementation

GOCCs Manila International Airport Authority*

Rollout Strategies


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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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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.

Next Steps


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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

Next Steps


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Agency LevelIFMIS 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 Steps

Description:

Next Steps


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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

Next Steps


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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).

Next Steps


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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 IFMIS

Next Steps

Next 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


Next Steps

Next Steps


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Conceptual Framework


Next Steps

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 IFMIS

Next Steps

Integrated 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

Next Steps


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eAudit

Audit Software to match eNGAS installedin agencies

Standardize audit working papers

Risk Based Financial Audit Manual

Use of existing Audit Softwares TEAMate,

Idea, Paradox

e t Steps

What Users / People say about eNGAS


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What Users / People say about eNGAS

Video Clip