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
COA’S 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
Initiated/Implemented“Government
“Government
Accounting
AccountingSimplification
Simplificationand
and
Computerization
ComputerizationProject”
Project”to
todesign
designaa
July 2001 new
newgovernment
governmentaccounting
accountingsystem
system
(NGAS)
(NGAS)to:
to:

Simplify
Simplifygoverning
governingaccounting;
accounting;

Conform
Conformto
tointernational
international
accounting
accountingstandards;
standards;and
and
Generate
7
18 January 2011 Updates on eNGAS, eBudget periodic

Generate periodic
System and
and Other relevant
andRelated
relevant
Application Systems
NGAS/eNGAS
MILESTONES
Commenced the
design/ development
2nd Sem.
of integrated VB
2001
version of NGAS with
General
General Budget
Budget Cashier-
Cashier- Accounts Accounts
Accounts
Accounts
Ledger
Ledger 10 subsystems
ing
ing Receivable
Receivable Payable
Payable
Inventory Property, Payroll HRIS Project

Project
Inventory Property, Payroll HRIS
Plantand
and Monitoring
Monitoring
Plant
Equipment
Equipment
8
NGAS/eNGAS
MILESTONES

Use
Useof
ofNGAS
NGASby
byall:
all:

National
NationalGovernment
Government
Effective Agencies
Agencies
January
1, 2002 
Local
LocalGovernment
GovernmentUnits
Units

Massive
Massivetraining
trainingof
ofaccountants,
accountants,
budget
budgetofficers
officersand
andother
otherpersonnel
personnelof
of
government
governmentagencies
agencieson
onNGAS
NGAS
9
NGAS/eNGAS
MILESTONES
Started the
development of
Jan 2003
10
NGAS/eNGAS
MILESTONES
Pilot-
tested/Implemented
Apr - Aug
2003
at the COA Central
Office
11
NGAS/eNGAS
MILESTONES
Implemented
Apr 2004-
Jun 2005
in all 15 COA Regional
Offices
12
NGAS/eNGAS
MILESTONES
Implemented
Oct 2003-
May 2008
in NGAs, LGUs and
GOCCs
13
NGAS/eNGAS
MILESTONES

Use
Useof
ofNGAS
NGASby
byall
allGOCCs
GOCCsexcept:
except:

Government
Governmentbanks
banks
Effective
January 
Government
GovernmentService
Service
1, 2005
Insurance
InsuranceSystem
System(GSIS)
(GSIS)

Social
SocialSecurity
SecuritySystem
System
(SSS)
(SSS)
14
NGAS/eNGAS
MILESTONES
May-Aug
2008

Assessment
Assessment of
of eNGAS
eNGAS
implementation
implementation
15
NGAS/eNGAS
MILESTONES
•Enhancement of
May 2008-
Aug 2010
•Provision of technical
support to users
16
NGAS/eNGAS
MILESTONES
•Implementation of
enhanced
Aug 2010
to present
(Version 1.2.2)
•Provision of technical
17
NGAS/eNGAS
MILESTONES
•Approval of COA
Resolution No.
Nov. 15,
2010
2010-010 on the
Resumption of the
Rollout of eNGAS and 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
7.ePayroll NGAs, LGUs, GOCCs

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

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

(COA Accounting Office –
Disbursements Operation present user)
20
12.eNGAS ROS – Accounts NGAs, LGUs, GOCCs

(COA Accounting Office–
Receivable 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 4
University 27
18 January 2011 TotalUpdates

(299) 245System and Other Related
on eNGAS, eBudget 54Application Systems
e lectronic
N ew
G overnment
A ccounting
S ystem
28
Overview
of
eNGAS
29
What is eNGAS?
TheeNGAS 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
32
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 36
18 January 2011
Ledgers Updates on eNGAS, eBudget System and Other Related Application Systems
 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
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
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
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
Project Accounting
 Monitoring of project cost components
which promotes transparency and
accountability over government
infrastructures/projects
43
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
45
 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
46
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
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
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
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
59
Questions…
60
Thank you…
61

01-Electronic New Government Accounting System

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

01-Electronic New Government Accounting System

Uploaded by

Copyright:

Available Formats

1

3.Other Related Application Systems

COA’S CONSTITUTIONAL MANDATE RELATED TO

RULE-MAKING REPORTING BOOKKEEPING

Promulgate Submit Annual Keep the

18 January 2011 Updates on eNGAS, eBudget periodic

Inventory Property, Payroll HRIS Project

at the COA Central

in all 15 COA Regional

in NGAs, LGUs and

Rollout of eNGAS and 18

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

8.Human Resource Information NGAs, LGUs, GOCCs

11.eNGAS ROS – Cash 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

18 January 2011 TotalUpdates

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

You might also like