Electronic New Government Accounting System

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

3
4 4
5
COAS 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
6 6
7
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
8
2
nd
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

9
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
10
Jan 2003
NGAS/eNGAS
MILESTONES
Started the
development of
11
Apr - Aug
2003
NGAS/eNGAS
MILESTONES
Pilot-
tested/Implemente
d

at the COA Central
Office
12
Apr 2004-
Jun 2005
NGAS/eNGAS
MILESTONES
Implemented

in all 15 COA
Regional Offices
13
Oct 2003-
May 2008
NGAS/eNGAS
MILESTONES
Implemented

in NGAs, LGUs and
GOCCs
14
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
15
May-Aug
2008

Assessment of
eNGAS
implementation

NGAS/eNGAS
MILESTONES
16
May 2008-
Aug 2010
NGAS/eNGAS
MILESTONES
Enhancement of

Provision of
technical support
to users
17
Aug 2010
to present
NGAS/eNGAS
MILESTONES
Implementation of
enhanced

(Version 1.2.2)
Provision of
technical support
to users
18
Nov. 15,
2010
NGAS/eNGAS
MILESTONES
Approval of COA
Resolution No.

2010-010 on the
Resumption of the
Rollout of eNGAS
and eBudget
System
19
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
20
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
21
12.eNGAS ROS Accounts
Receivable
NGAs, LGUs, GOCCs
(COA Accounting
13.eTicketing System (Web-
based)
NGAs, LGUs, GOCCs
22
1. eNGAS Archiving Module
NGAs, LGUs, GOCCs
For Pilot Implementation
23
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
LEAD SECTOR/OFFICE
25 25
26
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
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
28
e
N
G
A
S
lectronic
ew
overnment
ccounting
ystem
29
Overview
of
eNGAS
30
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?
31
It runs on: Microsoft SQL
Server and Sybase Adaptive
Server Enterprise (ASE)
environments with extension
security features to ensure
adequate internal control.
eNGAS Platforms
32 32
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
33

Agency Personnel

Ensures speedy processing
and recording of voluminous
government financial
transactions
Generates prompt and
accurate outputs/reports
34
Government Oversight
and Regulatory Agencies

Affords up-to-date
monitoring of agency
operations
Facilitates responsive
exercise of regulatory
functions
35

General Public

Provides transparent
operations and well-defined
accountability
Speeds up delivery of
services
36 36

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
37 37

Use of one type of journal

From Manual-based
Cash Receipts
Journal
Cash / Check
Disbursements
Journal
General Journal
eNGAS
General
Journal
38

Full implementation of
Responsibility Accounting
Facility to measure actual results
against targets

39
The coding structure considers:
Responsibility Center
Agency identification
Project Monitoring
Responsibility Center
Organizational Layer
Financial Reporting requirement
40
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
STRUCTURE - NGA
00 000 00 00 00 000
GL Acct
Code
Responsibility
Center -
Project)
Province
Agency
Fund / Book
STRUCTURE - NGA
00 000 00 00 00 000
GL Acct
Code
Responsibility
Center -
Project)
Province
Agency
Fund / Book
41

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
42

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
43

Project Accounting
Monitoring of project cost components
which promotes transparency and
accountability over government
infrastructures/projects
44

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.
45

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
46

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
47
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
48 48

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
49 49

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
50 50

Audit Trail
Inclusion of audit trail to track users
responsibilities on database updating

Performance Appraisal Report
Shows number of JEVs prepared by
users
51 51

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)
52 52

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
53
System Architecture
eNGAS Requirements
Software
Data

Hardware
eNGAS Structure
People

Procedures

eNGAS and ROS Technical Requirements
54
ADMIN
TRANS-
ACTION
LOGS
e-NGAS Database
eNGAS System Architecture
55
DATA
HARDWARE
SOFTWARE
PEOPLE
PROCEDURES
eNGAS Technical Requirements
56
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)

57 57
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
58
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
59 59
COAs 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

60
Questions

61
Thank you

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

Generate periodic and relevant

Use of NGAS by all:

Use of NGAS by all GOCCs

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