01-electronic_new_government_accounting_system.ppt

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

18 January 2011
Updates on:
1.eNGAS
2.eBudget System
3.Other Related Application Systems

18 January 2011
3

18 January 2011
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4

18 January 2011
5
COA’S CONSTITUTIONAL MANDATE RELATED TO
ACCOUNTING
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
government
RULE-MAKING REPORTING BOOKKEEPING
Section 2, Article IX-D,
1987 Philippine Constitution

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6

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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
NGAS/eNGAS
MILESTONES

18 January 2011
8
2nd Sem.
2001
NGAS/eNGAS
MILESTONES
Commenced the
design/
development of
integrated VB
version of NGAS
with 10
subsystems
Budget
General
Ledger
Cashier-
ing
Accounts
Payable
Accounts
Receivable
Inventory Property,
Plant and
Equipment
Payroll HRIS Project
Monitoring

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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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Jan 2003
NGAS/eNGAS
MILESTONES
Started the
development of

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Apr - Aug
2003
NGAS/eNGAS
MILESTONES
Pilot-
tested/Implemente
d
at the COA Central
Office

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12
Apr 2004-
Jun 2005
NGAS/eNGAS
MILESTONES
Implemented
in all 15 COA
Regional Offices

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13
Oct 2003-
May 2008
NGAS/eNGAS
MILESTONES
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)
NGAS/eNGAS
MILESTONES

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May-Aug
2008
Assessment of
eNGAS
implementation
NGAS/eNGAS
MILESTONES

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16
May 2008-
Aug 2010
NGAS/eNGAS
MILESTONES
•Enhancement of
•Provision of
technical support
to users

18 January 2011
17
Aug 2010
to present
NGAS/eNGAS
MILESTONES
•Implementation of
enhanced
(Version 1.2.2)
•Provision of
technical support
to users

18 January 2011
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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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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

18 January 2011
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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)
Systems

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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
Systems

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1. eNGAS Archiving Module NGAs, LGUs, GOCCs
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

18 January 2011
LEAD SECTOR/OFFICE

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25

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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 SECTOR
ORGANIZATION CHART

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27
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 20
4. Department of Trade and
Industry
5
5. Civil Service Commission 7
6. Philippine Air Force 7
7. Philippine Carabao Center 12
8. Philippine Normal University 4
Total (299) 245 54

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e
N
G
A
S
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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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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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 CODING
STRUCTURE - NGA
00 000 00 00 00 000
GL Acct
Code
Responsibility
Center -
Project)
District / Division /
Province
Central Office / Region
Agency
Fund / Book
Responsibility
Center -
Project)
District / Division /
Province
Central Office / Region
Agency
Fund / Book
Responsibility
Center-
Project)
District/Division/
Province
CentralOffice/Region
Agency
Fund/Book

18 January 2011
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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
Software
Data




Hardware
eNGAS Structure
People

Procedures

eNGAS and ROS – Technical Requirements

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ADMIN
TRANS-
ACTION
LOGS
e-NGAS Database
eNGAS – System Architecture

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DATA
HARDWARE
SOFTWARE
PEOPLE
PROCEDURES
eNGAS – Technical
Requirements

18 January 2011
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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
SYSTEM
9.0
PAYROLL
SYSTEM
8.0
CASH RECEIPTS
OPERATION
3.0
CASH
DISBURSEMENTS
OPERATION
2.0
ACCOUNTS
RECEIVABLE
4.0
PROPERTY AND
INVENTORY
MANAGEMENT
SYSTEM
6.0
ACCOUNTING &
FINANCIAL
REPORTING
SYSTEM
7.0
BUDGET
SYSTEM
1.0
Employees
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 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 requirements

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COA’s Ongoing Projects
which 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…

18 January 2011
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Thank you…

01-electronic_new_government_accounting_system.ppt

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