Transcript 01-electronic New Government Accounting System

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18 January 2011
Updates on eNGAS, eBudget System and Other Related Application Systems
Updates on:
1.eNGAS
2.eBudget System
3.Other Related Application Systems
18 January 2011
Updates on eNGAS, eBudget System and Other Related Application Systems
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18 January 2011
Updates on eNGAS, eBudget System and Other Related Application Systems
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18 January 2011
Updates on eNGAS, eBudget System and Other Related Application Systems
Section 2, Article IX-D,
1987 Philippine Constitution
COA’S CONSTITUTIONAL MANDATE RELATED TO
ACCOUNTING
RULE-MAKING
REPORTING
BOOKKEEPING
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
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18 January 2011
Updates on eNGAS, eBudget System and Other Related Application Systems
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18 January 2011
Updates on eNGAS, eBudget System and Other Related Application Systems
NGAS/eNGAS
MILESTONES
Initiated/Implemented
July 2001
“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
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Updates on eNGAS, eBudget System and Other Related Application Systems
NGAS/eNGAS
MILESTONES
Commenced the
design/
development of
integrated VB
version of NGAS
with 10
subsystems
2nd Sem.
2001
General
Ledger
Budget
Inventory
Property,
Plant and
Cashiering
Receivable
Accounts
Payable
Payroll
HRIS
Project
Accounts
Monitoring
Equipment
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Updates on eNGAS, eBudget System and Other Related Application Systems
NGAS/eNGAS
MILESTONES
Use of NGAS by all:
National Government
Agencies
Effective
January
1, 2002
Local Government
Units
Massive training of
accountants, budget officers and
other personnel of government
agencies on NGAS
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Updates on eNGAS, eBudget System and Other Related Application Systems
NGAS/eNGAS
MILESTONES
Started the
development of
Jan 2003
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Updates on eNGAS, eBudget System and Other Related Application Systems
NGAS/eNGAS
MILESTONES
Pilottested/Implemente
d
Apr - Aug
2003
at the COA Central
Office
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Updates on eNGAS, eBudget System and Other Related Application Systems
NGAS/eNGAS
MILESTONES
Implemented
Apr 2004Jun 2005
in all 15 COA
Regional Offices
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Updates on eNGAS, eBudget System and Other Related Application Systems
NGAS/eNGAS
MILESTONES
Implemented
Oct 2003May 2008
in NGAs, LGUs and
GOCCs
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18 January 2011
Updates on eNGAS, eBudget System and Other Related Application Systems
NGAS/eNGAS
MILESTONES
Use of NGAS by all GOCCs
except:
Effective
January
1, 2005
Government banks
Government Service
Insurance System (GSIS)
Social Security
System (SSS)
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Updates on eNGAS, eBudget System and Other Related Application Systems
NGAS/eNGAS
MILESTONES
Assessment of
May-Aug
2008
eNGAS
implementation
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Updates on eNGAS, eBudget System and Other Related Application Systems
NGAS/eNGAS
MILESTONES
•Enhancement of
May 2008Aug 2010
•Provision of
technical support
to users
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18 January 2011
Updates on eNGAS, eBudget System and Other Related Application Systems
NGAS/eNGAS
MILESTONES
•Implementation of
enhanced
Aug 2010
to present
(Version 1.2.2)
•Provision of
technical support
to users
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18 January 2011
Updates on eNGAS, eBudget System and Other Related Application Systems
NGAS/eNGAS
MILESTONES
•Approval of COA
Resolution No.
Nov. 15,
2010
2010-010 on the
Resumption of the
Rollout of eNGAS
and eBudget
System
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18 January 2011
Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS and Other Related Application Systems
Implemented / Maintained
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)
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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS and Other Related Application Systems
Implemented / Maintained
System
8. Human Resource
Information System
(HRIS)-ePayroll Related
9. eNGAS Related Operating
System (ROS) – Common
Modules Setup
10.eNGAS ROS – Cash
Receipts Operation
11.eNGAS ROS – Cash
Disbursements Operation
User-Agencies
NGAs, LGUs, GOCCs
(COA Accounting Office
and OP - present users)
NGAs, LGUs, GOCCs
NGAs, LGUs, GOCCs
(COA Accounting
Office – present user)
NGAs, LGUs, GOCCs
(COA Accounting
Office – present user)
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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS and Other Related Application Systems
Implemented / Maintained
System
12.eNGAS ROS – Accounts
Receivable
13.eTicketing System (Webbased)
User-Agencies
NGAs, LGUs, GOCCs
(COA Accounting
Office– present user)
NGAs, LGUs, GOCCs
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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS and Other Related Application Systems
For Pilot Implementation
System
1. eNGAS Archiving Module
User-Agencies
NGAs, LGUs, GOCCs
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Updates on eNGAS, eBudget System and Other Related Application Systems
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
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Updates on eNGAS, eBudget System and Other Related Application Systems
LEAD SECTOR/OFFICE
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Updates on eNGAS, eBudget System and Other Related Application Systems
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Updates on eNGAS, eBudget System and Other Related Application Systems
SPECIAL SERVICES SECTOR
ORGANIZATION CHART
OFFICE OF THE ASSISTANT COMMISSIONER
(Assistant Commissioner, SG-29)
Support Staff
SPECIAL AUDITS
OFFICE
TECHNICAL SERVICES
OFFICE
INFORMATION
TECHNOLOGY
OFFICE
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Updates on eNGAS, eBudget System and Other Related Application Systems
Agencies Conducting Rollout of eNGAS in
their regional/district offices
ROLLOUT
COMPLETED
ON-GOING ROLLOUT
1. Department of Public Works
and Highways
174
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2. Department of Budget and
Management
16
3. Department of Health
20
4. Department of Trade and
Industry
5
5. Civil Service Commission
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6. Philippine Air Force
7
7. Philippine Carabao Center
12
8. Philippine Normal University
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AGENCY
Total (299)
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245
54
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Updates on eNGAS, eBudget System and Other Related Application Systems
e lectronic
N ew
G overnment
A ccounting
S ystem
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Updates on eNGAS, eBudget System and Other Related Application Systems
Overview
of
eNGAS
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Updates on eNGAS, eBudget System and Other Related Application Systems
What is eNGAS?
eNGAS
The
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).
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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS Platforms
It runs on: Microsoft SQL
Server and Sybase Adaptive
Server
Enterprise
(ASE)
environments with extension
security features to ensure
adequate internal control.
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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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Updates on eNGAS, eBudget System and Other Related Application Systems
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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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS - Major Beneficiaries
Government Oversight
and Regulatory Agencies
Affords up-to-date
monitoring of agency
operations
Facilitates responsive
exercise of regulatory
functions
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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS - Major Beneficiaries
General Public
Provides transparent
operations and well-defined
accountability
Speeds up delivery of
services
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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS Version 1.2.2 – Basic Features
 Display of user friendly screens
 Provision of accounting journal entry templates
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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
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Ledgers
Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS Version 1.2.2 – Basic Features
 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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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS Version 1.2.2 – Basic Features
Full implementation of
Responsibility Accounting
Facility to measure actual results
against targets
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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS Version 1.2.2 – Basic Features
Responsibility Center
The coding structure considers:
• Agency identification
• Organizational Layer
• Responsibility Center
• Project Monitoring
• Financial Reporting requirement
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Updates on eNGAS, eBudget System and Other Related Application Systems
RESPONSIBILITY CENTER
CODING
Responsibility
Center STRUCTURE - NGA
Project)
00 000 00
District
/ Division /
00
000
00
Province
Responsiblty
CenterProject)
Distrc /Divsion/
Province
CentralOfice/Region
Central Office / Region
GL Acct
CodeAgency
Agency
Responsibility
Center - Fund/Bo k
Project)
Fund / Book
District / Division /
Province
Central Office / Region
Agency
Fund / Book
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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS Version 1.2.2 – Basic Features
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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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS Version 1.2.2 – Basic Features
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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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS Version 1.2.2 – Basic Features
Project Accounting
 Monitoring of project cost components
which promotes transparency and
accountability over government
infrastructures/projects
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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS Version 1.2.2 – Basic Features
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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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS Version 1.2.2 – Basic Features
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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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS Version 1.2.2 – Basic Features








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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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS Version 1.2.2 – Basic Features
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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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS Version 1.2.2 – Basic Features
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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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS Version 1.2.2 – Basic Features
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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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS Version 1.2.2 – Basic Features
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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18 January 2011
Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS Version 1.2.2 – Basic Features
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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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS and ROS – Technical Requirements
Minimum technical requirements
 Agency has to comply with the eNGAS
minimum technical requirements
prescribed by the COA before system
installation
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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS and ROS – Technical Requirements
eNGAS Structure
 System Architecture
eNGAS Requirements
 Hardware
 Software
 Data
 People
 Procedures
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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS – System Architecture
e-NGAS Database
LOGS
ADMIN
TRANSACTION
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Updates on eNGAS, eBudget System and Other Related Application Systems
eNGAS – Technical Requirements
PEOPLE
DATA
PROCEDURES
SOFTWARE
HARDWARE
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Updates on eNGAS, eBudget System and Other Related Application Systems
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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Updates on eNGAS, eBudget System and Other Related Application Systems
AGENCY INTEGRATED FINANCIAL MANAGEMENT INFORMATION
SYSTEM
CONCEPTUAL FRAMEWORK
PERSONNEL
MANAGEMENT
INFORMATION
SYSTEM
9.0
Employees
PAYROLL
SYSTEM
8.0
Basic Salaries
BUDGET
SYSTEM
1.0
Employees
Responsibility
Centers
Obligation Request
CASH
DISBURSEMENTS
OPERATION
2.0
Salaries and Allowances &
Other Benefits
Object of Expenditures (Accounts)
ACCOUNTING &
FINANCIAL
REPORTING
SYSTEM
7.0
Disbursement Dtls
Issuance of Inventory
And PPE
Receipt of Inventory
And PPE
PROPERTY AND
INVENTORY
MANAGEMENT
SYSTEM
6.0
Suppliers
Creditors
AP Dtls
Debtors
Billing Dtls
Collection Dtls
Creditors
Deposit Dtls
CASH RECEIPTS
OPERATION
3.0
ACCOUNTS
PAYABLE
5.0
ACCOUNTS
RECEIVABLE
4.0
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Updates on eNGAS, eBudget System and Other Related Application Systems
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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Updates on eNGAS, eBudget System and Other Related Application Systems
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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Updates on eNGAS, eBudget System and Other Related Application Systems
Questions…
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18 January 2011
Updates on eNGAS, eBudget System and Other Related Application Systems
Thank you…
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Updates on eNGAS, eBudget System and Other Related Application Systems