01-Electronic New Government Accounting System

1
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
3
4
Section 2, Article IX-D,
1987 Philippine Constitution
COAS CONSTITUTIONAL MANDATE RELATED TO

ACCOUNTING
RULE-MAKING REPORTING BOOKKEEPING
Promulgate Submit Annual Keep the

accounting Reports to the general
rules and President and the accounts of
regulations Congress on the the
financial condition
government
and operation of the
government
5
6
NGAS/eNGAS
MILESTONES
Initiated/Implemented
Government Accounting
Simplification and
Computerization Project to
design a new government
accounting system (NGAS) to:
July 2001 Simplify governing
accounting;
Conform to international
accounting standards; and
Generate periodic and relevant
financial reports for better
monitoring of performance
NGAS/eNGAS
MILESTONES
Commenced the
design/
development of
integrated VB
2nd Sem.
2001
version of NGAS
with 10
subsystems
General Budget Cashier- Accounts Accounts
Ledger ing Receivable Payable
Inventory Property, Payroll HRIS Project

Plant and Monitoring
Equipment
8
NGAS/eNGAS
MILESTONES
Use of NGAS by all:
National Government
Agencies
Local Government
Effective
Units
January
1, 2002 Massive training of
accountants, budget officers and
other personnel of government
agencies on NGAS
NGAS/eNGAS
MILESTONES
Started the
development of
Jan 2003
10
NGAS/eNGAS
MILESTONES
Pilot-
tested/Implemente
d
Apr - Aug
2003
at the COA Central
Office
11
NGAS/eNGAS
MILESTONES
Implemented
Apr 2004- in all 15 COA

Jun 2005 Regional Offices
12
NGAS/eNGAS
MILESTONES
Implemented
Oct 2003- in NGAs, LGUs and

May 2008 GOCCs
13
NGAS/eNGAS
MILESTONES
Use of NGAS by all GOCCs
except:
Government banks
Government Service
Effective
Insurance System (GSIS)
January
1, 2005 Social Security
System (SSS)
14
NGAS/eNGAS
MILESTONES
Assessment of
May-Aug eNGAS
2008 implementation
15
NGAS/eNGAS
MILESTONES
Enhancement of
May 2008-
Provision of
Aug 2010 technical support
to users
16
NGAS/eNGAS
MILESTONES
Implementation of
enhanced
Aug 2010
to present (Version 1.2.2)
Provision of
technical support
to users
17
NGAS/eNGAS
MILESTONES
Approval of COA
Resolution No.
Nov. 15,
2010 2010-010 on the
Resumption of the
Rollout of eNGAS
and eBudget
System
18
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
NGAs, LGUs, GOCCs

7. ePayroll (COA Accounting Office
& OP present users)
19
8. Human Resource NGAs, LGUs, GOCCs

Information System (COA Accounting Office
and OP - present users)
(HRIS)-ePayroll Related
9. eNGAS Related Operating
System (ROS) Common NGAs, LGUs, GOCCs
Modules Setup
NGAs, LGUs, GOCCs
10.eNGAS ROS Cash
(COA Accounting
Receipts Operation Office present user)
NGAs, LGUs, GOCCs
11.eNGAS ROS Cash
(COA Accounting
Disbursements Operation Office present user)
20
12.eNGAS ROS Accounts NGAs, LGUs, GOCCs

(COA Accounting
Receivable Office present user)
13.eTicketing System (Web- NGAs, LGUs, GOCCs

based)
21
For Pilot Implementation
1. eNGAS Archiving Module NGAs, LGUs, GOCCs
22
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
23
LEAD SECTOR/OFFICE
25
SPECIAL SERVICES SECTOR
ORGANIZATION CHART
OFFICE OF THE ASSISTANT COMMISSIONER

(Assistant Commissioner, SG-29)
Support Staff
INFORMATION
SPECIAL AUDITS TECHNICAL SERVICES
TECHNOLOGY
OFFICE OFFICE
OFFICE
26
Agencies Conducting Rollout of eNGAS in
their regional/district offices
ROLLOUT
AGENCY ON-GOING ROLLOUT
COMPLETED
1. Department of Public Works 174 54

and Highways
2. Department of Budget and 16
Management
3. Department of Health 20
4. Department of Trade and 5
Industry
5. Civil Service Commission 7
6. Philippine Air Force 7
7. Philippine Carabao Center 12
8. Philippine Normal University 4
Total (299) 245 54 27
e lectronic
N ew
G overnment
A ccounting
S ystem
28
Overview
of
eNGAS
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What is eNGAS?
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).
30
eNGAS Platforms
It runs on: Microsoft SQL

Server and Sybase Adaptive
Server Enterprise (ASE)
environments with extension
security features to ensure
adequate internal control.
31
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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Agency Personnel
Ensures speedy processing

and recording of voluminous
government financial
transactions
Generates prompt and
accurate outputs/reports
33
Government Oversight
and Regulatory Agencies
Affords up-to-date
monitoring of agency
operations
Facilitates responsive
exercise of regulatory
functions
34
General Public
Provides transparent
operations and well-defined
accountability
Speeds up delivery of
services
35
eNGAS Version 1.2.2 Basic Features
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
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Ledgers
Use of one type of journal

From Manual-based
Cash Receipts eNGAS

Journal
Cash / Check General
Disbursements Journal
Journal
General Journal
37
Full implementation of
Responsibility Accounting
Facility to measure actual results
against targets
38
Responsibility Center
The coding structure considers:
Agency identification
Organizational Layer
Responsibility Center
Project Monitoring
Financial Reporting requirement
39
Responsiblty
RESPONSIBILITY CENTER CODING
Responsibility Center-
STRUCTURE - NGA Center - Project)
Project) Distrc /Divsion/
00 000 00 00 District
00 000 / Division / Province
Province CentralOfice/Region
Central Office / Region
GL Acct
CodeAgency
Agency Responsibility
Center - Fund/Bo k
Fund / Book Project)
District / Division /
Province
Central Office / Region
Agency
Fund / Book
40
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.
44
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
49
Audit Trail
Inclusion of audit trail to track users
responsibilities on database updating
Performance Appraisal Report

Shows number of JEVs prepared by
users
50
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)
51
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
52
eNGAS and ROS Technical Requirements
eNGAS Structure
System Architecture
eNGAS Requirements
Hardware
Software
Data
People
Procedures 53
eNGAS System Architecture
e-NGAS Database
LOGS
TRANS-
ADMIN ACTION
54
eNGAS Technical Requirements
PEOPLE
DATA PROCEDURES
SOFTWARE
HARDWARE
55
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)
56
AGENCY INTEGRATED FINANCIAL MANAGEMENT INFORMATION
SYSTEM
CONCEPTUAL FRAMEWORK
PERSONNEL
MANAGEMENT
INFORMATION
Employees
SYSTEM PAYROLL
9.0 SYSTEM
Basic Salaries
BUDGET 8.0
SYSTEM
1.0
Employees
Responsibility Salaries and Allowances &
Centers Other Benefits
Obligation Request
Object of Expenditures (Accounts) PROPERTY AND
ACCOUNTING & Issuance of Inventory INVENTORY
And PPE MANAGEMENT
FINANCIAL
REPORTING Receipt of Inventory
SYSTEM
SYSTEM And PPE 6.0
CASH Disbursement Dtls
7.0 Suppliers
DISBURSEMENTS Creditors
OPERATION
2.0 AP Dtls
Debtors
Billing Dtls
Collection Dtls Creditors ACCOUNTS
PAYABLE
Deposit Dtls
5.0
CASH RECEIPTS ACCOUNTS

OPERATION RECEIVABLE
3.0 4.0
57
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
58
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
59
Questions
60
Thank you
61

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1

COAS CONSTITUTIONAL MANDATE RELATED TO

RULE-MAKING REPORTING BOOKKEEPING

Promulgate Submit Annual Keep the

Inventory Property, Payroll HRIS Project

Apr 2004- in all 15 COA

Oct 2003- in NGAs, LGUs and

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

NGAs, LGUs, GOCCs

8. Human Resource NGAs, LGUs, GOCCs

12.eNGAS ROS Accounts NGAs, LGUs, GOCCs

13.eTicketing System (Web- NGAs, LGUs, GOCCs

1. eNGAS Archiving Module NGAs, LGUs, GOCCs

System NGAs LGUs GOCCs TOTAL

eNGAS 426 153 17 596

eBudget System 168 98 0 266

OFFICE OF THE ASSISTANT COMMISSIONER

1. Department of Public Works 174 54

The eNGAS is an accounting

It runs on: Microsoft SQL

Ensures more efficient

Ensures speedy processing

Display of user friendly screens

Use of one type of journal

Cash Receipts eNGAS

Inventory system and costing for

Property, Plant and Equipment (PPE)

Automatic generation of financial

Statement of Cash Flows (with comparative format)

For Head Offices -

Query Facility on:

Query Facility on:

Performance Appraisal Report

Modules No Longer included in

Minimum technical requirements

Redesign of eNGAS, eBudget System and

CASH RECEIPTS ACCOUNTS

Upgrading of eNGAS and eBudget System

Rollout of eNGAS and eBudget System in:

Harmonization of Philippine Government

Formulation of guidelines on keeping of general

Revision of NGAS Manuals and Philippine

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