OPERATIONS MANUAL

Chapter ___
Management Information System Services

I. Function

Management information system section is in-charge of all information system of

the office which helps the office at different levels to take better decisions by
providing the necessary information to the office. It ensures smooth functioning
of the Enhanced Electronic New Government Accounting System (eNGAS),
Electronic Budget System (eBudget System), Electronic Payroll Information
System (ePIS) and other in-house information systems. It also develops and
corrects in-house programs in accordance with specified specification. The
section is also responsible for generating computerized payrolls and Net Take
Home Pay certificates through the Electronic Payroll Information System (ePIS).
Furthermore, it also generates Payroll Credit Summary for Land Bank of the
Philippines (LBP), Accountant's Advice of check issued for banks and Check
Disbursement Transmittal. Moreover, it also issues BIR Form 2306 and 2307 for
Suppliers.

II. Functional Chart

PROVINCIAL ACCOUNTANT

ASSISTANT PROVINCIAL ACCOUNTANT

ADMINISTRATIVE DIVISION

MANAGEMENT INFORMATION SYSTEM SECTION

Facilitates fast and reliable operation of Enhanced

Electronic New Government Accounting System (eNGAS),
Electronic Budget System (eBudget), Electronic Payroll
Information System (ePIS) and other in-house Information
Systems. Develops and corrects database programs in
accordance with the specified specifications. Prepares and
generates Computerized Payroll, Net Take Home Pay
Certificates, Accountant's Advice for Banks, Payroll Credit
Summary for Land Bank and Check Disbursement
Transmittal. Issues BIR Form 2306 and 2307 for Suppliers.
III. Objectives

1. To achieve systematic and reliable operations of Enhanced Electronic New

Government Accounting System (eNGAS), Electronic Budget System
(eBudget), Electronic Payroll Information System (ePIS) and other in-house
information systems.

2. To ascertain timely preparations of Computerized Payrolls, Payroll Credit

Summary for Land Bank of the Philippines, Accountant's Advice for Banks
and Check Disbursement Transmittal.

3. To provide Net Take Home Pay Certificates of Employees.

4. To issue BIR Form 2306 and 2307 for Suppliers.

5. To render other administrative functions and services effectively

IV. Policies

Electronic Government Accounting System (eNGAS) Administration

1. Only the System Administrator is allowed to give access to the

eNGAS and eBudget System users.
2. The system user can access and make changes to entries only to the
extent that it has been defined by the system administrator.
3. The system user are not allowed to add, modify and delete existing
records on Accounts, Sub-objects and Funds in the System Set-up to
safeguard sensitive information.

Electronic Payroll Information System

1. Only the System Administrator is allowed to give access to the ePIS users.
2. The ePIS users can access and make changes to entries only to the extent that
it has been defined by the system administrator.
3. All payrolls of regular and casual employees will be done on the Electronic
Payroll Information System.
4. All additions and changes in payroll must be reflected on the "PIS Form No.
1", signed by the respective office payroll in-charge and certified correct by
their Department Head. This form is used for all individualized changes to an
employee's including salary, job title, working status, additional and
cancellation of deductions. The following documents must be attached, to wit:
1. Clear photo copy of approved loan voucher or the advice of deduction
from the borrowing agency.
2. Clear photo copy of approved loan voucher for renewal of loans.
3. Certificate of full payment from borrowing agency.
4. Copy of appointment (new employee/ promoted/ change status)
 5. DTR (new employees)
6. Filled up BIR form 1925 and form 1905 (new employee)
7. Copy of approved leaves (maternity/ commuted/ leave without pay)
8. Copy of Memorandum for suspended employees.
3. The deadline of submission of PIS Form No. 1 is within five working days of
the subsequent month.
4. The deadline of submission of List of Employees who have incurred leave of
absence without pay is on the last working day of the month.
5. The deadline of submission of List of Employees who were promoted and
separated from service is on the last working day of the month.
6. The deadline of submission of List of Employees whose basic monthly salary
has been adjusted is on the last working day of the month.
7. All newly appointed regular and/or casual employees will be included in the
ePIS only after six (6) months of service.
8. Payroll will be direct deposited to individual employees ATM account.

Net Take Home Pay Certificate Generation

1. All PGB offices must submit there monthly letter request for issuance of Net
Take Home Pay Certificates.
2. The Net Take Home Pay Certificate Controller will generate Net Take Home
Pay Certificates of those included in the list of employees reflected in the
letter request for issuance of Net Take Home Pay Certificates.
3. An Official Receipt from PTO is required for additional issuance of Net Take
Home Pay Certificates.

Certificate of Creditable Tax Withheld at source (BIR Form No. 2306 and 2307)

1. For Creditable Tax Withheld at source on Government money payments:

certificate must be attached to the approved Disbursement Vouchers.
2. Check releasing in charge of PTO must make sure to release the certificates
upon releasing of checks to payees.
3. An Official Receipt from PTO is required for additional copy of certificate of
Creditable Tax Withheld at source.

Accountant's Advice for Local Check Disbursements

1. All approved Local Check Disbursements must be recorded in the Check

Disbursement System. Failure to follow the processing flow will results to
non-issuance of Accountant's Advice. Hence, check will be returned to the
PGB by the respective banks.
2. An Accountant's Advice for all Local Check Disbursements must be issued at
the end of the day which will be transmitted the following day.
3. Only the authorized liaison officers for banks are allowed to transmit the
Accountant's Advice.
V. Procedures

Information System Administration

Area of Responsibility Seq. No. Activity

System Administrator 1 Gives access to the eNGAS, eBudget System
and ePIS users.
2 Install the latest version of executable in each
workstation in case of version upgrade.
3 Maintains the connectivity between workstations
and servers.
4 Ensures database security, updates, backup and
restoration in case of server failure.
5 Develops and upgrades Database Systems such as
Check Disbursement System, Employees
Withholding Tax System, Payroll Summary
System.
6 Manage Responsibility Centers, Employees,
Creditors and other important options for eBudget
and eNGAS users.
7 Creates and maintains eNGAS Transaction
Templates for eNGAS users.
8 Maintains the code and description details of cash
flow format.
9 Creates and maintains eNGAS Subsidiary Ledgers
for eNGAS users.
10 Manage all common references and codes used in
ePIS.
11 Reconcile Posted Payrolls of ePIS and Approved
Payroll Journal Entries (JEV) of eNGAS.
12 Select and Set-up Payroll Month and Year Period in
the ePIS.
13 Imports Billing Statements to ePIS.
14 RJEV and JEV selected transaction approved by the
head of office or authorized representative upon
receipt of request.
15 Assists Journal Entry Voucher (JEV) Approval with
amount more than P150,000.00 (eNGAS) on
Disbursements and adjusting entries.
Payroll Procedure

Area of Responsibility Seq. No. Activity

ePIS Payroll Controller 1 Receives PIS Form No. 1 from the different offices
of PGB.
PHRMO 2 Submits the monthly List of Employees who have
incurred leave of absence without pay.
3 Submits the monthly List of Employees who were
promoted and separated from service.
4 Submits Notice of Longevity Pay
ePIS Payroll Controller 5 Encodes in the ePIS all additions and changes
reflected in PIS Form No. 1.
6 Encodes in the ePIS all additions and changes per
submitted list and Notice of Longevity by
PHRMO.
Billing Statement 7 Receives billing statements from GSIS and Pag-
Controller ibig.
8 Encodes billing statements in the Electronic Payroll
Import System.
9 Assists the System Administrator in the importation
of billing statements in the ePIS.
System Administrator 10 Imports billing statements of GSIS, Pag-ibig and
BUGEMCO in the ePIS.
ePIS Payroll Controller 11 Generates Computerized Payrolls for issuance to the
different PGB offices.
12 Distributes generated Computerized Payrolls to the
different PGB offices.
13 Reviews and validates Payrolls/ vouchers for
salaries and withdrawals of employee deductions.
14 Prepares Text File for Financial Data Entry
System (FINDES).
15 Posts approved Payrolls in the ePIS.
Payroll Summary 16 Encodes the list of payrolls for Payroll Credit.
Controller
17 Generates Payroll Summary and Payroll Credit
Summary per fund.
eNGAS Payroll Credit 18 Reviews Payroll Credit Summary.
Summary Reviewer
Provincial Accountant/ 19 Signs and approves Payroll Credit Summary.
Assistant Provincial
Accountant
Releasing in charge 20 Records and forwards Payrolls and Payroll Credit
Summary to PTO.
Net Take Home Pay Certificate Generation

Area of Responsibility Seq. No. Activity

Net Take Home Pay 1 Receives letter request for issuance of Net Take
Certificate Controller Home Pay Certificates from the different PGB
offices.
2 Extracts, generates and verify Net Take Home
Pay Certificates of Employees reflected in the
letter request.
Provincial Accountant/ 3 Signs and approves Net Take Home Pay
Assistant Provincial Certificates.
Accountant
Net Take Home Pay 4 Net Take Home Pay Certificate Controller releases
Certificate Controller the said certificates to its respective offices.
Individual Employee 5 Pay fifty pesos ( P 50.00 ) and secure Official
Receipt from the Provincial Treasurer’s Office
for issuance of additional copy of Net Take
Home Pay certificate.

6 Present the Official Receipt and Employee

Identification Card (ID) to the Net Take Home
Pay Certificate Controller.

Net Take Home Pay 7 Extracts, generates and verify Net Take Home
Certificate Controller Pay Certificates of the employee.
Provincial Accountant/ 8 Signs and approves Net Take Home Pay
Assistant Provincial Certificates.
Accountant
Net Take Home Pay 9 Releases Net Take Home Pay Certificate to the
Certificate Controller employee.

Check Disbursement Transmittal

Area of Responsibility Seq. No. Activity

Check Disbursement 1 Receives approved Check Disbursement Vouchers
Transmittal Controller from eNGAS Section.
2 Encodes Check Disbursement details in the Check
Disbursement System.
3 Generates Certificate of Creditable Tax Withheld
at source (BIR Form No. 2306 and 2307).
4 Attached generated Certificate of Creditable Tax
Withheld at source to the Disbursement Vouchers.
5 Generates Check Disbursement Transmittal.
Provincial Accountant/ 6 Signs Certificate of Creditable Tax Withheld at
Assistant Provincial source and Check Disbursement Transmittal.
Accountant
 Area of Responsibility Seq. No. Activity
Check Disbursement 7 Reviews and check completeness of Check
Transmittal Controller Disbursement Transmittal.
Releasing in charge 8 Transmits Check Disbursement Transmittal to PTO.

Accountant's Advice of Local Check Disbursement

Area of Responsibility Seq. No. Activity

Check Disbursement 1 Generates Accountant's Advice of Local Check
Transmittal Controller Disbursements.
eNGAS Reviewer 2 Reviews the Accountant's Advice and signs
certified correct.
Provincial Accountant/ 3 Signs and approved Accountant's Advice of Local
Assistant Provincial Check Disbursements.
Accountant
Check Disbursement 4 Reviews and check completeness of Accountant's
Transmittal Controller Advice of Local Check Disbursements.
Authorized Bank 5 Transmits Accountant's Advice of Local Check
Liaison Officer Disbursements.

VI. Processing Flow Chart

Information System Administration

Gives access to eNGAS, eBudget System and ePIS System.

Start

System user request access

to the system.

System administrator eNGAS

creates and saves user eBudge
t
name and password. ePIS
Databas
e
System user receives user
name and password for
access to the system.

End

Installation of Upgraded Executable Files

 Start

System Administrator
receives upgraded
executable files

System administrator
install the upgraded
version to all workstations

System users used the

upgraded system
executable files

End

Maintains the connectivity between workstations and servers

Start

System user request for

connection to the server

System administrator
trouble shoot and repair
connection problem.

Restored connectivity of
system user's workstations

End

Ensures database security, updates, backup and

restoration in case of server failure

Start

System Administrator
performs daily database
backup

System or server error/

problem

System administrator
trouble shoot and repair
system or server problem

Send screen shot of the

Proble No problem to COA Manila
m or Payroll Programmer
resolve
d
Yes
System Administrator
System Administrator runs receives solution from
solution for the system or COA Manila or Payroll
server error Programmer

System or server error/

problem resolved

End

Develops and upgrades Database System

 Start

System Administrator
receives request for
updates for the in-house
system

System administrator
analyze the requested
updates

System Administrator
upgrades the in-house
system

System Administrator
install the upgraded in-
house system to the user's
workstation

End

Manage Responsibility Centers, Employees, Creditors and other important

options for eBudget and eNGAS users

Start

System user request for updates

of RC, Employees, Creditors or
other options of the system.

System administrator verify, adds

and edits the requested updates.

Updated RC, Employees,

Creditors or other options of the
system.

Creates and maintains eNGAS

End Transaction Templates for eNGAS users
 Start

System user request for

additions, edits and
deletions of Transaction
Template

System administrator
adds, edits and deletes
requested changes.

Updated Transaction
Templates ready for use
by the eNGAS users

End

Creates and maintains eNGAS Subsidiary Ledgers for eNGAS users

Start

System user request for

additions, edits and
deletions of Subsidiary
Ledgers

System administrator
adds, edits and deletes
requested changes.

Updated Subsidiary
Ledgers ready for use by
the eNGAS users

End

Manage all common references and codes used in ePIS

 Start

System user request for

additions, edits and
deletions of common
references and codes used
in ePIS

System administrator
adds, edits and deletes
requested changes.

Updated references and

codes ready for use by the
ePIS users

End

Reconcile Posted Payrolls of ePIS and Approved Payroll

Journal Entries (JEV) of eNGAS

Start

System Administrator extracts all

Approved Payroll JEVs from
eNGAS.

System administrator reconciles

extracted Payroll JEV data with
the ePIS Posted Payrolls.

No Requests the concern user to

Correct
correct its records.
Yes
Closes the Payroll Period. Selects
and set-ups Payroll Month and
Year Period in the ePIS.

Imports Billing StatementsEnd

to ePIS
 Start

System Administrator receives

billings from BUGEMCO

System administrator prepares

access file of the billing statement
for import to ePIS

System Administrator receives

access file of GSIS and Pag-ibig
billing statements from the billing
statement controller

System administrator imports all

access files of billing statements
to the ePIS

End

RJEV and JEV selected transactions

Start

System Administrator checks subsidiaries

from eNGAS that needs adjustments or
closing

System Administrator makes RJEV for

adjusting entries or closing entries

System administrator makes journal

entries (JEV) in the eNGAS.

eNGAS reviewer reviews the journal

entries.

Prov'l. Accountant/ Asst. Prov'l.

Accountant approves the JEV.

Assists in the Journal Entry Voucher (JEV) approval

End
 Start

System Administrator
receives RJEVs or
Disbursements Vouchers
from the Officer of the Day.

System administrator
records RJEVs or DVs in
the log book for the
Provincial Accountant's
approval

Provincial Accountant
approves the RJEVs or DVs
in the log book.

System Administrator
reviews the entries and
supporting documents of
RJEVs or DVs in the
eNGAS

System Administrator
No returns JEVs or DVs to the
Correc concern eNGAS user for
t correction.
Yes
Approves JEVs of RJEVs or
DVs in the eNGAS.

End

Payroll Procedure
 Start

ePIS Payroll Controller receives PIS Form PIS Form

A offices of PGB.
No. 1 from the different No. 1

PHRMO
Audit submits
Division thecompleteness
checks monthly Listand
of
Employees List of Leave of
propriety of supporting documents. of
who have incurred leave
absence without pay
absence without pay.
eNGAS section makes journal entry of
thePHRMO submitsPayroll
Computerized Noticeand of Longevity
reviews the
Pay and the monthly entry.List of Employees Notice of Longevity,
who were promoted and separated from List of promoted and
service. separated Employees
Provincial Accountant/ Asst. Provincial
Accountant approves the Payroll Journal
ePIS Payroll Controller
Entry Voucher encodes all
(JEV).
additions and changes reflected in the PIS
Form 1 and the submitted list of updates
ePIS Payroll Controller
from PHRMO. prepares Text
File for Financial Data Entry System
(FINDES).
Billing Statement Controller receives
billing statements from GSIS and
Computerized
eNGAS section Pag-ibig
generates approved Payrolls, JEVs &
electronic JEVs & attached to Payroll. other supporting
Billing Statement Controller encodes documents
billing
ePIS Payroll
statements
Controller
in the eImport
posts approved
System.
Payrolls in the ePIS.
System Administrator imports all billing
Payroll Summary
statements Controller
to the ePIS.
encodes the
list of payrolls for Payroll Credit.
ePIS Payroll Controller generates and Computerized
Computerized Payrolls,
Payroll Summary
distributes Controller
Computerized generates
Payrolls of the JEVs, Payroll
Payrolls of Summary
Payrolldifferent
Summary and offices.
PGB Payroll Credit and Payroll Credit
PGB Offices
Summary per fund and attached to Payroll. Summary & other
supporting documents
ePIS Payroll Controller reviews and
validates
eNGAS section
Payrolls/
reviews
vouchers
Payroll
for salaries
Credit
and withdrawalsSummary.
of employee deductions.

Provincial Accountant/ Asst. Provincial

Accountant approves
A Payroll Credit
Summary.
Approved Computerized
Payrolls, JEVs, Payroll
Releasing in charge records and forwards
Summary and Payroll
Payrolls and Payroll Credit Summary to Credit Summary &
PTO. other supporting
documents

End
Net Take Home Pay Certificate Generation (Letter Request)
 Start

Net Take Home Pay Controller

receives letter request for issuance of
Net Take Home Pay Certificates from
the different PGB offices.

Net Take Home Pay Controller

extracts, generates and validates Net
Take Home Pay Certificates of
Employees reflected in the letter
requests.

Certificates

Provincial Accountant/ Asst.

Provincial Accountant approves Net
Take Home Pay Certificates.

Certificates

Net Take Home Pay Controller

releases the certificates to its
respective offices.

End

Net Take Home Pay Certificate Generation (Individual Employee)

 Start

Individual employee pays Fifty Pesos

(P50.00) and secure Official Receipt
from the Provincial Treasurer's Office
for issuance of additional copy of Net
Take Home Pay Certificates.

Individual employee present the

Official Receipt and Employee ID to
the Net Take Home Pay Certificate
Controller.

Net Take Home Pay Controller

extracts, generates and validates Net
Take Home Pay Certificate of the
employee.

Certificate

Provincial Accountant/ Asst.

Provincial Accountant approves Net
Take Home Pay Certificate.

Certificate

Net Take Home Pay Controller

releases the certificates to the
employee.

End

Check Disbursement Transmittal

 Start

Check Disbursement Transmittal

Controller receives approved
Check Disbursement Vouchers
from eNGAS section.

Encodes Check Disbursement

details in the Check Disbursement
System. Generates Certificate of
Creditable Tax Withheld at source
(BIR Form No. 2306 and 2307).
Attached the certificates to the
Disbursement Vouchers.
Generates Check Disbursement
Transmittal.

DV, Checks, BIR

Form No. 2306 &
2307 and Check
DV Transmittal

Provincial Accountant/ Asst.

Provincial Accountant signs
Certificate of Creditable Tax
Withheld at source and Check
Disbursement Transmittal.

Check Disbursement Transmittal

Controller reviews and checks
completeness of Check
Disbursement Transmittal.

Releasing in charge transmits

Check Disbursement Transmittal
to PTO.

End
Accountant's Advice of Local Check Disbursement
 Start

Check Disbursement Transmittal

Controller generates Advice of
Local Check Disbursements.

Accountant's
Advice of Local
Check
Disbursements per
bank accounts

eNGAS reviewer checks the

Accountant's Advice and signs
certified correct.

Provincial Accountant/ Asst.

Provincial Accountant signs and
approves the Accountant's Advice.

Approved
Accountant's
Advice of Local
Check
Disbursements

Check Disbursement Transmittal

Controller reviews and checks
completeness of Accountant's
Advice.

Authorized Bank Liaison Officer

transmits the Accountant's Advice
of Local Check Disbursements to
the respective banks.

End