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