e-NGAS Implementation Roll-Out
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Transcript e-NGAS Implementation Roll-Out
Implementing the
Computerized Government
Accounting System:
Philippine Experience
Carmela S. Perez, DBA
Assistant Commissioner,
Government Accountancy and
Financial Management Information System
Commission on Audit
Outline:
Constitutional Mandate
Government Accounting System Simplification and
Computerization (New Government Accounting
System (NGAS) and Electronic NGAS (eNGAS))
Objectives
Milestones
eNGAS Definition
eNGAS Environment / Technical Features
Beneficiaries
Outline:
Basic Features
Financial Statements Generated
Financial Reports Generated
Conceptual Framework
Rollout Status
Rollout Strategies
Lessons Learned from the Rollout
Outline:
Next Steps
Agency - Level Integrated Financial Management
Information System (IFMIS)
• Components
• Description
• Objectives
• Features
• Benefits
• Conceptual Framework
Inter-agency IFMIS
eAudit
What They Say About eNGAS
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 prevention and 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)
Government Accounting System Simplification
and Computerization (NGAS and eNGAS)
Chairman Guillermo N. Carague assumed
office in February 2, 2001
Design and development of the
New Government Accounting
System (NGAS)
(Source: COA News)
NGAS Steering Committee
COA Chairman
3 Assistant Commissioners
2 Directors
(Source: COA News)
Design and development of the Electronic New
Government Accounting System (eNGAS)
Objectives
Standardize recording of government financial
transactions
Consolidate Financial Reports for National
Government Agencies (NGAs), Local Government Units
(LGUs) and Government Owned & Controlled
Corporations (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
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
Milestones…
Started roll-out of eNGAS in three NGAs and two
LGUs in October 2003
Implemented in GOCCs starting
January 2005
On-going - 33 NGAs,
15 Regional Offices of COA, 10 LGUs
and 1 GOCC
eNGAS Definition
New Government Accounting System (NGAS)
software
Correct, reliable and timely recording of
government financial transactions
Financial reports in accordance with NGAS
eNGAS Environment / Technical
Features
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
Beneficiaries
Agency management
Agency accounting personnel
Oversight and regulatory agencies
General public
Government executives and legislative
officials
Basic Features:
User friendly screens
Basic Features: Accounting journal entry
templates for common
transactions
Basic Features: Balanced debit and credit for
accounting journal entries
Basic Features:
Data validation
Basic Features: Electronic approval and posting
of transactions to General
Ledger and Subsidiary Ledger
Basic Features:
Uses only the General
Journal
Basic Features: Standard Chart of Accounts
Basic Features:
Responsibility Accounting
RESPONSIBILITY CENTER CODING
STRUCTURE - COA
11 304 01
06
01
755
Office
Supplies
Expense
Office of the
Asst. Comm.
National
Government Sector
Central Office
Commission on Audit
RA Books - General Fund
Basic Features: Automatic computation of inventory
cost using weighted (moving) average
method
Basic Features: Information on re-order level and
number of days to consume
inventory
Basic Features: Property, Plant and Equipment
Monitoring
Maintenance Expenses
• Amount
• Accumulated Amount
Basic Features: Automatic Computation of
depreciation using Straight –
Line Method
Basic Features:
Subsidiary Ledger
Maintenance
SUBSIDIARY LEDGER ACCOUNT
SUBSIDIARY LEDGER
GENERAL LEDGER
ACCOUNT
Province of Bulacan
GL Account Title :
Performance/Bidders/Bail Bonds Payable
Name of Creditor:
EFG Merchandising
Contact Person:
Jo Castro
GL Account Code :
427
SL Code:
Position: Store Manager
Telephone No.:
927-33-46
150 ABC Bldg., EDSA , Q.C.
GENERAL LEDGER
Province of Bulacan
Date
Particulars
Amount
Ref.
Debit
Credit
Balance
2003
Jan. 31 Bidder's bond for the purchase of office supplies
Account Title: Performance/Bidders/Bail Bonds Payable
Account Code: 427
with estimated cost of P160,000
RCD No. 2003-01-001
June 30 Refund of bidders' bond
Date
Particulars
7,500
RCI No. 2003-06-025
7,500
7,500
-
GL Account Code :
427
Amount
Ref.
Debit
Credit
Balance
2003
Jan. 31 Receipt of Bidders Bond
CRJ
7,500
7,500
Feb. 28 Receipt of Performance Bond
CRJ
100,000
107,500
June 30 Refund of Bidders Bond
CkDJ
7,500
100,000
SUBSIDIARY LEDGER
Agency
GL Account Title :
Performance/Bidders/Bail Bonds Payable
Name of Creditor:
E.C. Cruz Construction
Contact Person:
Alex M. Lopez
Position:
SL Code:
Manager
Telephone No.:
931-2991
AO 5-14-02
RDC Bldg. Sta. Cruz, Manila
Date
Particulars
Amount
Ref.
Debit
Credit
Balance
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
Basic Features:
Project Accounting
MONITORING OF EXPENSES INCURRED IN THE CONSTRUCTION OF GOVERNMENT
PROPERTIES
Direct
Materials
Direct
Labor
Overhead
Consultancy
Basic Features: Public Infrastructure /
Reforestation Projects Monitoring
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
Online Query Feature (with option to print):
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
Online Query Feature (with option to print):
Schedule / Aging of Receivable Accounts
Online Query Feature (with option to print):
Schedule / Aging of Payable Accounts
Financial Statements Generated
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)
Financial Statements Generated
Consolidated Balance Sheet - Condensed
Financial Statements Generated
Consolidated Statement of Income and Expenses Detailed
Financial Reports Generated
Trial Balance (Unadjusted, Pre-Closing and Post-Closing)
Consolidated Trial Balance (Merged and Unmerged)
General Journal
General Ledger
Subsidiary Ledger
Supplies Ledger Card
Property, Plant and Equipment Ledger Card
Construction in Progress Ledger Card
Financial Report Generated
General Journal
Financial Report Generated
General Ledger
e-NGAS Conceptual Framework
e-NGAS
Accounting
System
JEV
Preparation
JEV Review
And Approval
Query
Report
Generation
Journal Entry Voucher (JEV) Preparation
Reference
Document
Receives
valid
document
Selects type of
transaction and
fund
Source
Document
e-NGAS
database
Selects template /
accounting entries
Validates / Saves
JEV
JEV
Generates JEV
Edit particulars of
the template and
enters reference
document #
Home
Journal Entry Voucher (JEV) Review and Approval
Reference
Document
Source
Document
Retrieves JEV REVIEW
AND APPROVAL INBOX
e-NGAS
database
Selects type of
transaction /
fund
Validates / Reviews
JEV
Approves / Posts
JEV to GL and SL
YES
Approved
JEV
NO
Generates approved
JEV
Valid JEV ?
Edits / Saves JEV
Home
Query
Opens Menu for Query
Identifies item in
the Query list
Schedule of
Receivable
Accounts
Stocks
Availability
Due for
Reorder
Summary
of
Expense
Summar
y of
Income
e-NGAS
database
Schedule of
Payable
Accounts
Journal
Entry
Voucher
Repair
History of
PPE
Selects Query criteria
Income per
Responsibility Center
Expense
per
Responsibility Center
Report of
Income
Recorded
Supporting
Documents
Views / Prints
result of Query
Home
Report Generation
e-NGAS
database
Opens Menu
for reports
Financial Reports
Balance
Sheet
Trial
Balance
Selects report to
be generated
Journal / Ledger
General
Journal
General
Ledger
Statement
of Cash
Flows
Statement
of Income
and
Expense
Statement
of
Government
Equity
Views / Prints
Reports
Property,
Plant and
Equipment
Ledger
Card
Construction-in
Progress
Ledger
Card
Subsidiary
Ledger
Supplies
Ledger
Card
Rollout Status
NGAs
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
NGAs
4 – 6 months completed
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 Authority
Telecommunications Office
Rollout Status
NGAs
7 – 12 months completed
Civil Service Commission
Department of Social Welfare and Development
Office of the President
Department of Education
Rollout Status
NGAs
Ongoing Implementation
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
Rollout Status
LGUs
Benguet Province – 3 ½ months
Guiguinto, Bulacan – 3 months
Marikina City*
Muntinlupa City*
Quezon City*
Victorias City*
Cauayan City*
Davao City*
Bakun, Benguet*
Itogon, Benguet*
GOCCs
Manila International Airport Authority*
Legend:
* -- On-going implementation
Rollout Strategies
Provide COA rollout teams to assist agencies
Empower the agencies by allowing them (NGAs Central
Offices) to roll out in their regional offices and attached
agencies
Mobilize COA Regional Offices and Auditors to support the
nationwide roll out
Provide eNGAS trainers for 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
Lessons Learned from the Rollout
Success Factors
Readiness of agency in terms of Hardware / Software etc.
Determination of management and users to finish the
rollout in time
Politics within the agency is crucial
Rapport with agency ICT group is important
Systematic response mechanism to user problems and
issues
Strategies should be devised from time to time to cover
more rollout sites
Opportunity for COA personnel to work as teams
Next Steps
Agency - Level Integrated Financial
Management Information System (IFMIS)
Related Operating Systems or ROS is a collection of webenabled application software designed to support a full
Financial Management Information System. It consists of
four modules:
Cash Receipt Operations
Cash Disbursements Operations
Non-Cash Operations
Payroll and Personnel Information System
Next Steps
Agency – Level IFMIS
Description:
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 the
preparation of Journal Entry Vouchers and
Obligation Slips
capable of changing configuration to adapt to
NGAs, LGUs, and GOCCs needs
Next Steps
Agency - Level IFMIS
Objectives:
support government-wide and agency policy decisions
collect accurate, timely, complete, reliable, consistent
information
eliminate unnecessary duplication of transaction entry
standardize data classification for recording transactions
implement common processes for similar transactions
provide adequate management reporting
apply internal controls over data entry, transaction
processing, and reporting
provide complete audit trail to facilitate audits
Next Steps
Features:
Agency - Level IFMIS
User-friendly interface
Simplified entry of transactions and activities
Ability to export transaction data directly to specified
data format
Ability to capture manually prepared transactions.
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).
Records are protected from unauthorized access through
appropriate administrative, physical, and technical
safeguards.
Next Steps
Agency - Level IFMIS
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 adhoc 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.
Next Steps
Agency - Level IFMIS
Benefits of Web-based IFMIS
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
Next Steps
Agency - Level IFMIS
Conceptual Framework
RELATED OPERATING SYSTEMS
Related Operating Systems
Provides transaction
details for JEV Preparation
Cashiering Office
<<system>>
Cash
Receipts
Accounting Office
<<system>>
Cash
Disbursements
Provides data for
other systems
Enters Transaction
Details
<<system>>
Non-Cash
<<system>>
e-NGAS
<<system>>
Payroll
<<system>>
Budget System
Answers Queries and
Generates Reports
Property Management
Office
<<system>>
Other Systems of
the Agency
Other Agency Users
<<system>>
Personnel Information
Agency Users
Non-Agency Users
Next Steps
Inter - agency IFMIS
Integrated IFMIS linking the following agencies
Department of Budget and Management (DBM)
- eBudget
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
Next Steps
eAudit
Audit Software to match eNGAS installed
in agencies
Standardize audit working papers
Risk – Based Financial Audit Manual
Use of existing Audit Softwares – TEAMate,
Idea, Paradox
What Users / People say about eNGAS
Video Clip