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Carmela S. Perez, DBAAssistant Commissioner,
Government Accountancy and
Financial Management Information System
Commission on Audit
Implementing the
Computerized Government
Accounting System:
Philippine Experience
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Outline:
Constitutional Mandate
Objectives
Milestones
eNGAS Environment / Technical Features
Beneficiaries
eNGAS Definition
Government Accounting System Simplification and
Computerization (New Government Accounting
System (NGAS) and Electronic NGAS (eNGAS))
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Basic Features
Financial Statements Generated
Financial Reports Generated
Conceptual Framework
Rollout Status
Rollout Strategies
Outline:
Lessons Learned from the Rollout
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Constitutional Mandate
The Commission on Audit shall have exclusive authority,subject to limitations, to define the scope of its audit
examination, establish the techniques and methods
required therefore and promulgate accounting and auditing
rules and regulations, including those for the preventionand disallowance of irregular, unnecessary, excessive,
extravagant, or unconscionable expenditures, or uses of
government funds and properties. (Article IX-D, Section 2
Par. (2) of the 1987 Constitution of the Republic of the
Philippines)
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overnmen ccoun ng ys emSimplification and Computerization(NGAS and eNGAS)
Chairman Guillermo N. Carague assumed
office in February 2, 2001
Design and development of theNew Government Accounting System(NGAS)
NGAS Steering Committee
COA Chairman 3 Assistant Commissioners 2 Directors
Design and development of the Electronic NewGovernment Accounting System (eNGAS)
(Source: COA News)
(Source: COA News)
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Objectives
Standardize recording of government financial
transactions
Consolidate Financial Reports for National
Government Agencies (NGAs), Local Government Units
(LGUs) and Government Owned & ControlledCorporations (GOCCs)
Align the Accounting System with International
Accounting Standards (IAS) / International Financial
Reporting Standards (IFRS)
Improve accountability and governance through
transparency in governmental financial management
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Milestones
NGAS designed and developed in June October 2001
NGAS launched in Nov. 14, 2001
Nationwide training conducted in Nov. &
December 2001
NGAS implemented in NGAs and LGUs in
January 2002
Piloted in COA in April September 2003
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Milestones
Started roll-out of eNGAS in three NGAs and two
LGUs in October 2003
Implemented in GOCCs startingJanuary 2005
On-going - 33 NGAs,
15 Regional Offices of COA, 10 LGUsand 1 GOCC
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eNGAS Definition
New Government Accounting System (NGAS)software
Correct, reliable and timely recording of
government financial transactions
Financial reports in accordance with NGAS
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eNGAS Environment / TechnicalFeatures
Runs on Microsoft SQL Server Multi-user operations
Alpha search and look up system codes and
transactions Online data entry and validation
Online query and reporting facility
Audit trail for system users
Automatic recovery from hardware and system
failures
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Beneficiaries
Agency management
Agency accounting personnel
Oversight and regulatory agencies
General public
Government executives and legislativeofficials
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Basic Features: User friendly screens
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Basic Features: Accounting journal entrytemplates for commontransactions
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Basic Features: Balanced debit and credit foraccounting journal entries
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Data validationBasic Features:
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Basic Features: Electronic approval and postingof transactions to GeneralLedger and Subsidiary Ledger
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Basic Features: Uses only the GeneralJournal
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Basic Features: Standard Chart of Accounts
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Basic Features: Responsibility Accounting
RESPON
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Basic Features: Automatic computation of inventorycost using weighted (moving) average
method
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Basic Features: Information on re-order level and
number of days to consume
inventory
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Basic Features: Property, Plant and EquipmentMonitoring
Maintenance Expenses
Amount
Accumulated Amount
A t ti C t ti f
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Basic Features: Automatic Computation ofdepreciation using Straight Line Method
B i F t
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Subsidiary LedgerMaintenance
Basic Features:
Account Title: Performance/Bidders/Bail Bonds Payable Account Code: 427
2003
Jan. 31 Receipt of Bidders Bond CRJ 7,500 7,500
Feb. 28Receipt of Performance Bond CRJ 100,000 107,500
June 30 Refund of Bidders Bond CkDJ 7,500 100,000
AO 5-14-02
GENERAL LEDGER
Date Particulars Ref.Amount
De bit Cre dit Ba la nce
Province of Bulacan
GL Account Title : GL Account Code :
Name of Creditor: SL Code:
Contact P er son: J o Cas tr o
150 ABC Bldg., EDSA , Q.C.
2003
Jan. 31 Bidder's bond for the purchase of office supplies
with estimated cost of P160,000 RCD No. 2003-01-001 7,500 7,500
June 30 Refund of bidders' bond RCI No. 2003-06-025 7,500 -
SUBSIDIARY LEDGER
Province of Bulacan
Performance/Bidders/Bail Bonds Payable 427
EFG Merchandising
Position: Store Manager Telephone No.: 927-33-46
Date Particulars Ref.Amount
Debit Credit Balance
GL Account Title : GL Account Code :
Name of Creditor: SL Code:
Contact Person: Alex M. Lopez
RDC Bldg. Sta. Cruz, Manila
2003
Feb. 28 Bond for the construction of slaughter house
with total contract price of P1 million RCD No. 2003-01-002 100,000 100,000
SUBSIDIARY LEDGER
Agency
Performance/Bidders/Bail Bonds Payable 427
E.C. Cruz Construction
Position: Manager Telephone No.: 931-2991
Date Particulars Ref.Amount
De bit Cre dit Ba lance
GENERAL LEDGER
ACCOUNT
SUBSIDIARY LEDGER ACCOUNT
P j t A ti
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Project AccountingBasic Features:
Direct
Materials
Direct
Labor
Consultancy
Overhead
MONITORING OF EXPENSES INCURRED IN THE CONSTRUCTION OF GOVERNMENT
PROPERTIES
B i F t
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Basic Features: Public Infrastructure /
Reforestation Projects Monitoring
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Online Query Feature (with option to print):
Journal Entry Voucher
Expense per Responsibility Center
Income per Responsibility Center
Summary of Income
Summary of Expense
Repair History of PPE
Stocks Available
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Online Query Feature (with option to print):
Stocks Due for Reorder / Reorder Point
Schedule / Aging of Receivable Accounts
Schedule / Aging of Payable Accounts
Inventory Schedule
Property, Plant and Equipment Schedule
Schedule of Account Balances
Recorded Supporting Documents
Online Query Feature (with option to print):
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Online Query Feature (with option to print):
Schedule / Aging of Receivable Accounts
Online Query Feature (with option to print):
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Online Query Feature (with option to print):
Schedule / Aging of Payable Accounts
Financial Statements Generated
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Financial Statements Generated
Statement of Income and Expenses (Condensed and
Detailed)
Balance Sheet (Condensed and Detailed)
Statement of Cash Flows
Statement of Government Equity
Consolidated Statement of Income and Expenses
(Condensed and Detailed)
Consolidated Balance Sheet (Condensed and Detailed)
Financial Statements Generated
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Consolidated Balance Sheet - Condensed
Financial Statements Generated
Financial Statements Generated
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Consolidated Statement of Income and Expenses -Detailed
Financial Statements Generated
Financial Reports Generated
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Financial Reports Generated
General Journal
General Ledger
Subsidiary Ledger
Supplies Ledger Card
Property, Plant and Equipment Ledger Card
Construction in Progress Ledger Card
Trial Balance (Unadjusted, Pre-Closing and Post-Closing) Consolidated Trial Balance (Merged and Unmerged)
Financial Report Generated
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Financial Report Generated
General Journal
Financial Report Generated
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Financial Report Generated
General Ledger
e NGAS Conceptual Framework
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e-NGAS Conceptual Framework
JEV
Preparation
JEV Review
And Approval
Query
Report
Generation
Accounting
System
e-NGAS
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Reference
Document
Source
Document
Selects type of
transaction and
fund
Selects template /
accounting entries
JEV
Edit particulars of the
template and enters
reference document
#
Validates / Saves
JEV
e-NGAS
database
Generates JEV
Journal Entry Voucher (JEV) Preparation
Home
Receives
validdocument
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Reference
Document
Source
Document
Retrieves JEV REVIEW
AND APPROVAL INBOX
Selects type of
transaction /
fund
YES
Approves / Posts
JEV to GL and SL
Validates / Reviews
JEV
ApprovedJEV
Journal Entry Voucher (JEV) Review and Approval
Generates approved
JEV
e-NGAS
database
NO
Edits / Saves JEV
Valid JEV ?
Home
Query
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Selects Query criteria
e-NGASdatabase
Identifies item in
the Query list
Views / Prints
result of Query
Query
Home
Opens Menu for Query
Stocks
Availability
Due for
Reorder
Journal
Entry
Voucher
Expenseper
Responsibi-
lity Center
Schedule of
Receivable
Accounts
Schedule of
Payable
Accounts
Repair
History of
PPE
Income per
Responsibi-
lity Center
Summary
of
Expense
Summar
y of
Income Report of
Income
Recorded
Supporting
Documents
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Rollout Status
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NGAs
Rollout Status
1 3 months completed
Bureau of the Treasury Department of Budget and Management Energy Regulatory Commission
Philippine Carabao Center 2 months Housing & Urban Devt and Coordinating Council PCASTRD DOST Philippine Air Force Presidential Management Staff
Environmental Management Bureau National Water Resources Board
Rollout Status
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Central Luzon State University Department of Agrarian Reform Department of Health
Department of Public Works and Highways Department of Trade and Industry Philippine Veterans Affairs Office Metropolitan Manila Development AuthorityTelecommunications Office
NGAs
Rollout Status
4 6 months completed
Rollout Status
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Civil Service Commission Department of Social Welfare and Development Office of the President Department of Education
NGAs
Rollout Status
7 12 months completed
Rollout Status
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Board of Investments Bureau of fisheries and Aquatic Resources Bureau of Internal Revenue Department of Environment and Natural Resources
Department of Finance Department of National Defense Department of Science and Technology Pasig River Rehabilitation Commission
Professional Regulation Commission Technical Education and Skills Development Authority Council for the Welfare of Children
NGAs
Rollout Status
Ongoing Implementation
Rollout Status
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Benguet Province 3 months
Guiguinto, Bulacan 3 months Marikina City* Muntinlupa City* Quezon City* Victorias City*
Cauayan City* Davao City* Bakun, Benguet* Itogon, Benguet*
LGUs
Rollout Status
Legend:
* -- On-going implementation
GOCCs Manila International Airport Authority*
Rollout Strategies
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Rollout Strategies
Provide eNGAS trainers for agencies
Mobilize COA Regional Offices and Auditors to support the
nationwide roll out
Provide COA rollout teams to assist agencies
Provide individual consultants to agencies on an on call basis
Collaborate with umbrella organizations of government agencies
League of Local Government Executives
Phil. Association of State Universities and Colleges
Professional Organizations GACPA, PAGBA, AGAP, etc.
Phil. League of Budget Officers
Cooperative grouping of LGUs
Empower the agencies by allowing them (NGAs Central
Offices) to roll out in their regional offices and attachedagencies
Lessons Learned from the Rollout
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Lessons Learned from the Rollout
Politics within the agency is crucial
Determination of management and users to finish the
rollout in time
Success Factors
Rapport with agency ICT group is important
Systematic response mechanism to user problems and
issues
Strategies should be devised from time to time to covermore rollout sites
Opportunity for COA personnel to work as teams
Readiness of agency in terms of Hardware / Software etc.
Next Steps
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Agency - Level Integrated FinancialManagement Information System (IFMIS)Related Operating Systems orROS is a collection of web-
enabled application software designed to support a full
Financial Management Information System. It consists of four
modules:
Cash Disbursements Operations
Cash Receipt Operations
Non-Cash Operations
Payroll and Personnel Information System
Next Steps
Next Steps
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Agency LevelIFMIS consists of modules which can be implemented
independently
capable of establishing linkages between modules.
covers form preparation, transaction processing, and
generation of queries and required reports
modules can be linked to e-NGAS and the Budget
System
automated access of transaction details for thepreparation of Journal Entry Vouchers and Obligation
Slips
capable of changing configuration to adapt to NGAs,
LGUs, and GOCCs needs
Next Steps
Description:
Next Steps
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Objectives:Agency - Level IFMIS
Next Steps
implement common processes for similar transactions
provide complete audit trail to facilitate audits
provide adequate management reporting
standardize data classification for recording transactions
eliminate unnecessary duplication of transaction entry
support government-wide and agency policy decisions
collect accurate, timely, complete, reliable, consistent
information
apply internal controls over data entry, transaction
processing, and reporting
Next Steps
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Records are protected from unauthorized access through
appropriate administrative, physical, and technical
safeguards.
Features: Agency - Level IFMISNext Steps
Simplified entry of transactions and activities
User-friendly interface
Ability to capture manually prepared transactions.
Ability to export transaction data directly to specified
data format
Some forms (i.e. Disbursement Voucher, Liquidation
Report) can be prepared and sent by concerned
employees through the web.
Queries and Reports can be viewed (with option to print)through the World Wide Web (www).
Next Steps
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Reporting Features:
Up-to-date generation of government standard required
reports necessary for management and auditing purposes.
Use of a Reporting Module that allows customization of ad-
hoc reports including headers and footers, column and row
totals, page breaks, font styles, sizes and colors.
Performs currency conversion.
Some reports can be viewed in graphical formats.
Runtime, dates, terminal source, and user name are
included in all reports.
Agency - Level IFMIS
Next Steps
Next Steps
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establishes its presence
heightens public interest
makes government financial information available
online
answers frequently asked questions
makes changing information available quickly
allows feedback from users
Benefits of Web-based IFMIS
Agency - Level IFMIS
Next Steps
Next Steps
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Conceptual Framework
Agency - Level IFMIS
Next Steps
RELATED OPERATING SYSTEMS
Cashiering Office
Other Agency Users
Property Management
Office
Accounting Office
Enters Transaction
Details
Cash
Receipts
Cash
Disbursements
Non-Cash
Payroll
Related Operating Systems
Provides transaction
details for JEV Preparation
Answers Queries and
Generates Reports
Provides data for
other systems
e-NGAS
Budget System
Other Systems of
the Agency
Agency Users Non-Agency Users
Personnel Information
Next Steps
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Inter - agency IFMIS
Next Steps
Integrated IFMIS linking the following agencies
Department of Budget and Management (DBM)
Department of Finance (DOF)
Bureau of the Treasury (Btr)
Commission on Audit (COA) / Accounting Office
Bangko Sentral ng Pilipinas (BSP)
Other related agencies
Harmonization Project
- eBudget
Next Steps
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eAudit
Audit Software to match eNGAS installedin agencies
Standardize audit working papers
Risk Based Financial Audit Manual
Use of existing Audit Softwares TEAMate,
Idea, Paradox
e t Steps
What Users / People say about eNGAS
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What Users / People say about eNGAS
Video Clip