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
18 January 2011
3
18 January 2011
44
18 January 2011
Section 2, Article IX-D,

1987 Philippine Constitution
COAS 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
18 January 2011
66
18 January 2011
NGAS/eNGAS
MILESTONES
Initiated/Implemented
Initiated/ImplementedGovernment
Government
Accounting
AccountingSimplification
Simplificationand
and
Computerization
ComputerizationProject
Projectto
todesign
designaa
July 2001
new
newgovernment
governmentaccounting
accountingsystem
system
(NGAS)
(NGAS)to:
to:
Simplify
accounting;
Simplifygoverning
governingaccounting;
Conform
Conformto
tointernational
international
accounting
accountingstandards;
standards;and
and
18 January 2011
Generate
and
Updates on eNGAS, eBudget System
andperiodic
Other Related
Application
Generate
periodic
andrelevant
relevant Systems
NGAS/eNGAS
MILESTONES
Commenced the
design/ development
2nd Sem.
2001
of integrated VB
version of NGAS with
General
General
Ledger
Ledger
Budget
Budget
Inventory
Inventory
Property,
Property,
Plantand
and
Plant
10
Equipment
Equipment
18 January 2011
CashierAccounts
CashierAccounts
Receivable
ing
Receivable
subsystems
ing
Payroll
Payroll
HRIS
HRIS
Accounts
Accounts
Payable
Payable
Project
Project
Monitoring
Monitoring
NGAS/eNGAS
MILESTONES
Use
Useof
ofNGAS
NGASby
byall:
all:
National
NationalGovernment
Government
Effective
January
1, 2002
Agencies
Agencies
Local
LocalGovernment
GovernmentUnits
Units
Massive
Massivetraining
trainingof
ofaccountants,
accountants,
budget
budgetofficers
officersand
andother
otherpersonnel
personnelof
of
government
governmentagencies
agencieson
onNGAS
NGAS
18 January 2011
NGAS/eNGAS
MILESTONES
Started the
development of
Jan 2003
10
18 January 2011
NGAS/eNGAS
MILESTONES
Pilottested/Implemented
Apr - Aug
2003
at the COA Central

Office
11
18 January 2011
NGAS/eNGAS
MILESTONES
Implemented
Apr 2004Jun 2005
in all 15 COA Regional

Offices
12
18 January 2011
NGAS/eNGAS
MILESTONES
Implemented
Oct 2003May 2008
in NGAs, LGUs and

GOCCs
13
18 January 2011
NGAS/eNGAS
MILESTONES
Use
Useof
ofNGAS
NGASby
byall
allGOCCs
GOCCsexcept:
except:
Government
Governmentbanks
banks
Effective
January
1, 2005
Government
GovernmentService
Service
Insurance
InsuranceSystem
System(GSIS)
(GSIS)
Social
SocialSecurity
SecuritySystem
System
(SSS)
(SSS)
14
18 January 2011
NGAS/eNGAS
MILESTONES
May-Aug
2008
Assessment
Assessment of
of eNGAS
eNGAS
implementation
implementation
15
18 January 2011
NGAS/eNGAS
MILESTONES
Enhancement of
May 2008Aug 2010
Provision of technical
support to users
16
18 January 2011
NGAS/eNGAS
MILESTONES
Implementation of
enhanced
Aug 2010
to present
(Version 1.2.2)
Provision of technical
18 January 2011
17
NGAS/eNGAS
MILESTONES
Approval of COA
Resolution No.
Nov. 15,
2010
2010-010 on the
Resumption of the
Rollout of eNGAS and
18 January 2011
18
eNGAS and Other Related Application

Systems
Implemented / Maintained
System
1.eNGAS (MS SQL)

2.eNGAS (Sybase ASE)
3.eNGAS (MS-SQL-DFA)
4.eNGAS Security System
5.eBudget System NGA
6.eBudget System LGU
7.ePayroll
18 January 2011
User-Agencies
NGAs,
GOCCs
LGUs,
NGAs, LGUs,
GOCCs
DFA
NGAs, LGUs,
GOCCs
NGAs
LGUs
NGAs, LGUs,
GOCCs
(COA Accounting
Office & OP
present users)
19

Systems
System
8.Human Resource
Information System
(HRIS)-ePayroll Related
9.eNGAS Related
Operating System (ROS)

Common Modules
Setup
10.eNGAS ROS Cash

Receipts Operation
18 January 2011
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,
20

Systems
System
12.eNGAS ROS
Accounts Receivable
13.eTicketing System
(Web-based)
User-Agencies
NGAs, LGUs,
GOCCs
(COA Accounting
Office present user)
NGAs, LGUs,
GOCCs
21
18 January 2011

Systems
For Pilot Implementation
System
1.eNGAS Archiving Module
User-Agencies
NGAs,
GOCCs
LGUs,
22
18 January 2011
eNGAS , eBudget and ROS

Implementation
System
NGAs
LGUs
GOCCs
TOTAL
eNGAS
426
153
17
596
eBudget System
168
98
266
ePayroll System &

Payroll-related PMIS
Cash Receipts
Operation
Cash Disbursements
Operation
Accounts Receivable
System
18 January 2011
23
LEAD SECTOR/OFFICE
18 January 2011
25
25
18 January 2011
SPECIAL SERVICES SECTOR

ORGANIZATION CHART
26
18 January 2011
Agencies Conducting Rollout of eNGAS in

their regional/district offices
AGENCY
1.Department of Public Works

and Highways
2.Department of Budget and
Management
3.Department of Health
4.Department of Trade and
Industry
5.Civil Service Commission
6.Philippine Air Force
7.Philippine Carabao Center
8.Philippine Normal University
Total (299)
18 January 2011
ROLLOUT
COMPLETED
ON-GOING ROLLOUT
174
54
16
20
5
7
7
12
4
245
54
27
e lectronic
N ew
G overnment
A ccounting
S ystem
28
18 January 2011
Overview
of
eNGAS
29
18 January 2011
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).
30
18 January 2011
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
18 January 2011
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
18 January 2011
32
32
eNGAS - Major
Beneficiaries
Agency Personnel
Ensures speedy processing
and recording of voluminous

government financial
transactions
Generates prompt and
accurate outputs/reports
33
18 January 2011
eNGAS - Major
Beneficiaries
Government Oversight
and Regulatory Agencies
Affords up-to-date
monitoring of agency
operations
Facilitates responsive
exercise of regulatory
functions
34
18 January 2011
eNGAS - Major
Beneficiaries
General Public
Provides transparent
operations and well-defined

accountability
Speeds up delivery of
services
35
18 January 2011
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
36
36
Ledgers
18 January 2011

Features
Use of one type of journal

From Manual-based
Cash Receipts
Journal
Cash / Check
Disbursements
Journal
eNGAS
General
Journal
General Journal
37
37
18 January 2011

Features
Full implementation of
Responsibility Accounting
Facility to measure actual results
against targets
38
18 January 2011

Features
Responsibility Center
The coding structure considers:
Agency identification
Organizational Layer
Responsibility Center
Project Monitoring
Financial Reporting requirement
39
18 January 2011
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
40
18 January 2011

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
41
18 January 2011

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
42
18 January 2011

Features
Project Accounting
Monitoring of project cost components
which promotes transparency and
accountability over government
infrastructures/projects
43
18 January 2011

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.
44
18 January 2011

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
45
18 January 2011

Features
Statement of Cash Flows (with comparative format)

Statement of Government Equity (with comparative
General Journal
General Ledger
Subsidiary Ledgers
Supplies Ledger Card
Property, Plant and Equipment Ledger Card
Construction In Progress Ledger Card
format)
46
18 January 2011

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
47
18 January 2011

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
48
48
18 January 2011

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
49
49
18 January 2011

Features
Audit Trail
Inclusion of audit trail to track users
responsibilities on database updating
Performance Appraisal Report

Shows number of JEVs prepared by
users
50
50
18 January 2011

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)
51
51
18 January 2011
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
52
18 January 2011
eNGAS and ROS Technical

Requirements
eNGAS Structure
System Architecture
eNGAS Requirements
18 January 2011
Hardware
Software
Data
People
Procedures
53
eNGAS System
Architecture
e-NGAS Database
LOGS
ADMIN
TRANSACTION
54
18 January 2011
eNGAS Technical
Requirements
PEOPLE
DATA
PROCEDURES
SOFTWARE
HARDWARE
55
18 January 2011
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
18 January 2011
AGENCY INTEGRATED FINANCIAL MANAGEMENT

INFORMATION SYSTEM
CONCEPTUAL FRAMEWORK
57
57
18 January 2011
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
58
with technical requirements
18 January 2011
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
18 January 2011
59
59
Questions
60
18 January 2011
Thank you
61
18 January 2011

01-Electronic New Government Accounting System

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Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

Section 2, Article IX-D,

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

at the COA Central

Updates on eNGAS, eBudget System and Other Related Application Systems

in all 15 COA Regional

Updates on eNGAS, eBudget System and Other Related Application Systems

in NGAs, LGUs and

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

eNGAS and Other Related Application

1.eNGAS (MS SQL)

Updates on eNGAS, eBudget System and Other Related Application Systems

eNGAS and Other Related Application

Operating System (ROS)

10.eNGAS ROS Cash

Updates on eNGAS, eBudget System and Other Related Application Systems

eNGAS and Other Related Application

Updates on eNGAS, eBudget System and Other Related Application Systems

eNGAS and Other Related Application

1.eNGAS Archiving Module

Updates on eNGAS, eBudget System and Other Related Application Systems

eNGAS , eBudget and ROS

ePayroll System &

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

SPECIAL SERVICES SECTOR

Updates on eNGAS, eBudget System and Other Related Application Systems

Agencies Conducting Rollout of eNGAS in

1.Department of Public Works

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

Ensures more efficient

operations and effective controls

Updates on eNGAS, eBudget System and Other Related Application Systems

Ensures speedy processing

and recording of voluminous

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

operations and well-defined

Updates on eNGAS, eBudget System and Other Related Application Systems

eNGAS Version 1.2.2 Basic

Display of user friendly screens

for common transactions to facilitate recording

eNGAS Version 1.2.2 Basic

Use of one type of journal

Updates on eNGAS, eBudget System and Other Related Application Systems