BP080 Future Process Model - Pempal · PDF file1 Business Flows BUSINESS PROCESSING’S...

1

Business Flows

BUSINESS PROCESSING’S MODEL

OF

OR

20-22.05.2015

Albanian Ministry of Finance Treasury System

(AMoFTS)

(named for 2006-2011 years)

Albanian Government Financial Information System

(AGFIS)

(named since 2012 year)

1

AGFIS: Daily Operations Guide

Daily Operations

20-22.05.2015

1 •Budget Management

2 • Commitments Management

3 •Payments Management

4 • Revenue Management

5 • Cash Management

6 • Daily (D) Accounting

7 • Reporting

2

2

AGFIS: Daily Operations

1. Budget Management Managemet

1.1 Budget

1.2 Treasury Plan

1.1. Budget Management

1.1.1 Revisions (Budget)

1.2. Treasury Plan Management

1.2.1 Revisions Treasury

Plan

1.2.2 Conditional Funds

Release

20-22.05.2015

3

AGFIS: 1.1.1.Revisions (Budget)

Post Budget Revision in GL

2. Commitment

Management

Fund Check Exceptions

Get documentation from B.Institution

Funds Reservation

Passed ?

Inquire Data

in the TS

Submit Revision

Notify B. Institution

Day-Closing

Verifications

No

Yes

Revision Already

Registered ?

Yes

No

6.(D/M) Accounting /

Financial Reporting

Budget Reviews

Notify Budget Institution

Record /

Modify Revision

Revision Rules

Passed ?

Revision

Approved

Perform Approval

Action

Revision Approved

?

No

Yes

Yes

1.2. Treasury Plan

Management

Correction required /

possible ?

No

Yes

No

20-22.05.2015

4

3

AGFIS: 1.2.1.Revisions (Treasury Plan)

Post Budget Revision in GL

1.1.1. Revisions

(Budget)

Funds Reservation

Passed ?

Inquire Data

in the TS

Submit for Approval


Day-Closing

Verifications

No

Yes

Revision Already

Registered ?

Yes

No

Record /

Modify Budget

Revision

Revision Rules

Passed ?

Revision

Approved

Perform Approval

Action

Approval Passed

?

No

Yes


possible ?

No

Yes

No

Yes

2. Commitment

Management


(Rescheduling)

20-22.05.2015

5

AGFIS: 1.2.2.Conditional Funds Release

Post Local Gov Distribution Req

4.5. Revenue

Allocation and

Distribution

Funds Reservation

Passed ?

Review

Data in the

TS


Day-Closing

Verifications

Central or Local

Government ?

Record/Modify LG Distribution

JE

2. Commitment

Management

Correction required?

No

Generate Allocations

Post Allocations Journal-Cash

Copy to Accrual

Set of Books

Post Allocation Journal-Accrual

Funds Reservation

Passed ?

Generate/Modify Budget

Release

Funds Reservation

Passed ?

Post Budget Release Journals

Yes

Yes

Local

Central

No

Yes

No

20-22.05.2015

6

4

AGFIS: 2.Commitment Management

2.2. Purchasing Commitments Management

2.2.3 Standalone

Purchase Orders

2.2.1 Contracts

2.2.2 Contract Releases

2. Commitment Management

2.1 Supplier Register

Management

2.3. Invoice Commitments Management

2.3.1 Invoices

2.1. Supplier Register Management

2.1.1 Suppler Register

2.2 Purchase

Commitments

2.3 Invoice

Commitments

2.3.2 Credit/Debit

Memos

20-22.05.2015

7

AGFIS: 2.1.1.Supplier Register

Enter/Modify Supplier

Information

Supplier exists in the

TS?

Enter/Modify Site Information

2.2 / 2.3

Commitments

Management

Request to

create /

adjust Supplier

Notify TDO’s

Expenditures Unit

Review

Supplier Data

in the TS

Supplier Site exists in the TS?

Yes

No

Yes

No

Day-Closing

Verifications


Yes - Supplier Site

Yes - Supplier

No

20-22.05.2015

8

5

AGFIS: 2.2.1.Contracts (Planned Purchase Orders)

Contract Already

Registered ?


Funds Reservation

Passed ?


Yes

No

Approval Passed

?

No (Workflow / Technical problem)

Yes Contract

Approved

Enter/modify Contract

Submit for

Approval

Check/Reserve Funds

Resolve Approval

Exceptions

No Yes

No (Re-Approval Required)

Resend Notification to Approver

Day-Closing

Verifications


possible ?

Yes No

Review Data in the TS

Vendor Registered

?

2.1.1 Supplier

Register

Management

Yes No

1. Budget

Management

2.2.2. Contract

Releases

20-22.05.2015

9

AGFIS: 2.2.2.Contract Releases (PO Releases)

PO Release Already

Registered ?


Funds Reservation

Passed ?


Yes

No

Approval Passed

?


Yes PO Release

Approved

Enter/modify PO Release

Submit for

Approval

Check/Reserve Funds

Resolve Approval

Exceptions

No Yes



Day-Closing

Verifications


Yes

No

Review Data in the

TS

Vendor Registered

?

2.1.1.Manage

Supplier

Information

Yes No Parent Contract

exists in the TS ?

No

Yes Yes

No

2.2.1. Contracts

2.2. Invoice

Commitment

Management

20-22.05.2015

10

6

AGFIS: 2.2.3.Standalone Purchase Orders (Standard PO)

Standard PO Already Registered

?


Funds Reservation

Passed ?


Yes

No

Approval Passed

?


Yes Purchase Order

Approved

Enter/modify Standard PO

Submit for

Approval

Check/Reserve Funds

Resolve Approval

Exceptions

No Yes



Day-Closing

Verifications

Correction required

?

Yes


Vendor Registered

?

2.1.1.Manage

Supplier

Information

No

No

Yes

No

1. Budget

Management

2.3. Invoice

Commitment

Management

20-22.05.2015

11

Resolve Exception

Reason

AGFIS: 2.3.1.Invoices

Invoice Already

Registered ?


Funds Reservation

Passed ?


Yes

Approver Notified

?

No Workflow problem (Configuration/Technical)

Yes Invoice

Approved

Enter/modify/cancel AP

Invoice

Validate the

Invoice

Resolve Notification Exceptions

No

Yes

Day-Closing

Verifications

Correction required

? Yes


Vendor Registered

?

2.1.1.Manage

Supplier

Information

No

No

Yes

No

Invoice Validated

?

Approval Action (1st

level)

Approval Action

(2nd level)

Approval Passed

?

Yes

No

Yes

No

3.1. Payment

Management

PO Exists ?

Yes – PO Matched

No – Standard

1. Budget

Management

Request to Cancel/Modi

fy Invoice

20-22.05.2015

12

7

AGFIS: 2.3.2.Credit/Debit Memos

C/D Memo Already

Registered ?


Yes

3.2.1.Regular

Payment Bank

Statement (Refund)



Enter/adjust C/D Memo

Resolve Validation Exception

Reason Funds

Reservation Passed

?

C/D Memo

Approved

No

Yes

Day-Closing

Verifications

C/D Memo

Validated ?

No

Yes

No (2)

Validate the C/D Memo Invoice

Correction required

?

Yes

Original C/D Memo

Paid ?

6.4.Adjustments

Override Budget. Control (Exceptionally)

No (1)

No No

Yes

3.1. Payments

Management

2.3.1. Invoices


fy Invoice

20-22.05.2015

13

3. Payment Management

AGFIS: 3.Payment Management

3.1. Payment Transactions Management

3.1.4 Refund Payments

3.1.1 Payment Batches

3.1.2 Single Payments

(System-Generated)

3.1 Payment

Transactions Management

3.2. Payment Bank Statements Management

3.2.1 Regular Payment Bank Statements

3.2.2 Error Payment

Bank Statements

3.1.3 Single Payments

(Manual)

3.2 Payment Bank

Statement Management

3.1.5 Payment

Transaction Cancellation

20-22.05.2015

14

8

AGFIS: 3.1.1.Payment Batches

Define

Payment

Batches

Modify Payment

Batch ?

Format Payment Batches

No

5.3.1. Daily Limits

Yes

Formatting Successful

?

Confirmation

Successful ?

Confirm Payment Batches

Consolidate /Submit EFT

files

Yes

Yes

Yes

Resolve Exception

No

No

Daily Limit Hold

Applicable ?

3.2.1.Payment Bank

Statements

2.3.1. Invoices

No

Day-Closing

Verifications

20-22.05.2015

15

AGFIS: 3.1.2.Single Payments (System Generated)

Enter Single

Payment

(Header)

Format Payment

5.3.1. Daily Limits

Formatting Successful

?

Consolidate /Submit EFT

files

Yes

Resolve Exception

No

Select/Verify Invoices to be

paid

Daily Limit Hold

Applicable ?

No

Yes

2.3.1. Invoices

3.2.1.Payment Bank

Statements

Day-Closing

Verifications

20-22.05.2015

16

9

Create Single

Manual

Payment

AGFIS: 3.1.3.Single Payments (Manual)

3.2.1.Payment Bank

Statements

Select Invoices to be recorded

as paid 2.3.1. Invoices

Day-Closing

Verifications

20-22.05.2015

17

AGFIS: 3.1.4.Refund Payments

Create Single

Refund

Payment

3.2.1.Payment Bank

Statements

2.3.2.Credit/Debit

Memo Invoices Day-Closing

Verifications

Select C/D Mem. to be recorded as

refunded

20-22.05.2015

18

10

AGFIS: 3.1.5.Payment Transaction Cancellation

3.2.1.Payment Bank

Statements (Error)

Erroneous Payment

?

Void/Cancel Payment


fy Invoice

2.3. Invoice

Commitments

Management

3.2.1.Payment Bank

Statements

Yes

No

Review Payment Data

in TS

20-22.05.2015

19

AGFIS: 3.2.1.Payment Bank Statements (Regular)

Import Successful

?

Import Bank Statement File

No

Yes

Get files from BoA Notify Commercial Banks

Import Bank Statement

Import Successful

?

Notify MoF IT

No

Manual Adjustment

Required ?

Reconcile Bank

Statement

Modify Bank

Statement

Day-Closing

Verifications

Yes

No Manual Adjustment

Required ?

Mark Bank Statement

Completed

Review Bank

Statement

Yes

Yes

No

3.1.4. Refund

Payments

2.3.2. Credit/Debit

Memo Invoices

Refunded/Returned Payment

?


6.1.2. AP

Accounting

3.1. Payment

Transactions

Management

Correction required

?

Yes

No

20-22.05.2015

20

11

AGFIS: 3.2.2.Payment Bank Statements (Error)

Import Successful

?

Import Bank

Statement

File

No

Yes

Get files from BoA Notify Commercial

Banks


Import Successful

?

Notify MoF IT

No

Manual BS Adjustment

Required ?

Reconcile Bank

Statement

Modify Bank

Statement

Day-Closing

Verifications

Yes

No Mark Bank Statement

Completed

Review Bank

Statement

Yes

3.1.5 Payment

Transaction

Cancellation

Payment Cancellation

Required ?

No

Yes

20-22.05.2015

21

AGFIS: 4.Revenue Management

4.4. Receipts Management

4. Revenue Management

4.1 Customer/Taxpayer

Register Management

4.1. Customer/Taxpayer Register Management

4.1.1 Customer Register

4.3 Revenue Bank

Statements

4.4 Receipts

Management

4.5 Revenue

Distribution/Allocation

4.4.1 Standard Receipts

4.4.2 Miscellaneous

Receipts

4.2. Receivables / Accruals Management

4.2.1 Receivables

Invoices (Accruals)

4.3. Revenue Bank Statements Management

4.3.1 Revenue Bank

Statements

4.5. Revenue Allocation/Distribution

4.5.1 Revenue

Distribution/Allocation

4.2 Receivables (Accruals)

Management

20-22.05.2015

Note: Revenues are accounted in cash basis by the Law, but the AGFIS is configured to

keep in both, accrual (4.1.1-4.2.1) and cash basis as following.

22

12

AGFIS: 4.1.1.Customer (Taxpayer) Register

Enter/Modify Customer

Information

Customer exists in the

TS?

Enter/Modify Site Information

4.1. Receivables

(Accruals)

Management

Request to

create /

adjust Customer

Notify TDO’s

Revenues Unit

Review Customer Data

in the TS

Customer Location

exists in the TS?

Yes

No

Yes

No

Day-Closing

Verifications


Yes - Supplier Site

Yes - Supplier

No

20-22.05.2015

23

AGFIS: 4.2.1.AR Invoices

AR Invoice Already

Registered ?



Yes

AR Invoice

Approved

(Completed)

Enter/modify AR Invoice

Complete the

Invoice

Day-Closing

Verifications

Correction required

/ possible ?

Yes


Customer Registered

?

4.1.1

Customer/Taxpayer

Register

No

No

Yes

No

4.4.1. Standard

Receipts

Transfer to General Ledger

6.3. AR Accounting

20-22.05.2015

24

13

AGFIS: 4.3.1.Revenue Bank Statements

Import Successful

?

Import Bank Statement File

No

Yes

Get files from Com. Banks

Notify Commercial Banks


Import Successful

?

Notify MoF IT

Yes

No

Manual Adjustment

Required ?

Reconcile Bank

Statement

Modify Bank

Statement

Day-Closing

Verifications

4.4. Receipts

Management

Yes

No Manual Adjustment

Required ?

Review Bank

Statement

Yes

Yes

No No

Mark Bank Statement

Completed

Correction required

?

6.1.3. AR Accounting

4.4. Receipts

Management No

20-22.05.2015

Note: This process is in place.

25

AGFIS: 4.4.1.Standard Receipts

Create/Modify Standard Receipt

Manual Adjustment

Required ?

Apply to AR Invoice

4.3.1. Revenue Bank

Statements Yes

No

4.2. Manage AR

Accruals (Invoices)


Day-Closing

Verifications

6.3. AR Accounting


Yes


possible ?


Yes

No

6.3. AR Accounting

20-22.05.2015

26

14

AGFIS: 4.4.2.Miscellaneous Receipts

Review Misc.Receipts

Manual Adjustment

Required ?

Create/Modify Misc. Receipts

No


Day-Closing

Verifications

4.3.1. Revenue Bank

Statements

Yes

6.3. AR Accounting




possible ?

No

Yes

5. Cash

Management

20-22.05.2015

Note: This process is in place.

27

AGFIS: 4.5.1.Revenue Distribution and Allocation Journal

Record/Modify Rev. Distribution

Journals

4.4. Receipts

Management


Funds Reservation

Passed ?

Inquire Undistributed

Revenues

Check / Reserve Funds


Post Distribut

ion on Journal

Inquire Unallocated

Revenues

Record/Modify Rev. Allocation

Journals


Funds Reservation

Passed ?

Post Rev. Distribution

Journals

Day-Closing

Verifications

No

No

Yes

Yes


possible ?

Yes

No

1.1.2. Conditional

Funds Release

20-22.05.2015

Note: This process is in place. 28

15

AGFIS: 5.Cash Management

5.2. TSA Management

5. Cash Management

5.1 Daily Cash Planning

5.1. Cash Planning

5.1.2 Daily Cash

Requirements

5.2 TSA Management

5.1.1 Historical Budget Execution-Based Cash Planning

5.2.2 Commercial Banks

Reconciliation

5.2.1 Manage TSA Bank

Statements

5.1.3 Daily Limits Management

5.3. Daily Limits Management

5.3.1 Daily Limits

20-22.05.2015

29

AGFIS: 5.1.1.Historical Budget Execution-Based Cash Plan.

Run Cash

Planning

Reports

Accounting and

Reporting

(Monthly/Yearly)

5.1.2. Daily Cash

Requirements

20-22.05.2015

30

16

AGFIS: 5.1.2.Daily Cash Requirements (transaction-based)

Run Cash

Forecasting

Reports

2.3. Invoice

Commitment

Management

5.3.1. Daily Limits

Calculate Daily Cash

Position

5.1.1. Historical

Cash Requirement

Analysis

20-22.05.2015

31

AGFIS: 5.2.1.TSA Bank Statements

Import Successful

?

Import Bank

Statement

File

No

Yes

Get files from Commercial

Notify Commercial Banks


Import Successful

?

Notify MoF IT

No

Manual BS Adjustment

Required ?

Reconcile Bank

Statement

Modify Bank

Statement

Day-Closing

Verifications

Yes

No

Mark Bank Statement

Completed

Review Bank

Statement

Yes

3.1. Payment

Transactions

Management

Payment Cancellation

Required ?

No

Yes

3.1. Payment

Transactions

Management

4.3. Receipts

Management

Correction required

?

6.1. Subledger

Transactions

Accounting

No

Yes

5.2.2. Commercial

Banks Reconciliation

20-22.05.2015

32

17

AGFIS: 5.2.2.Commercial Bank Reconciliation

Run CE Bank

Reconciliation

Reports

4. Revenue

Management

5.2.1. TSA

Management

Discoverer

Reports

(GL Based)

FSG Reports (GL

Based)

Cash Forecasting

Reports

(Statement Based

6. Accounting

Run GL Bank

Reconciliation

Reports

20-22.05.2015

33

AGFIS: 5.3.1.Daily Limits Management

Define

Daily Limit

Rules

Release Daily Limits

2.3. Invoice

Commitment

Management

Reset Daily Limits

3.1.Manage

Payments

Review Output Report

5.1.2. Daily Cash

Requirements

Review Output Report

20-22.05.2015

34

18

AGFIS: 6.Accounting

6. Accounting

6.1 Subledger

Transactions Accounting

6.3 GL Accounting

Adjustments

6.2 Internal

Transactions

6.1 Subledger Transactions Accounting

6.1.1 PO Accounting

6.1.2 AP Accounting

6.1.3 AR Accounting

6.2 Internal Transactions

6.2.1 Internal

Transfers/Grants

6.2.2 Internal Clearing

(for Services)

6.3 GL Accounting Adjustments

6.3.1 GL Accounting

Adjustments

20-22.05.2015

35

AGFIS: 6.1.Subledger Transactions Accounting

Run Payables

Transfer to

GL

2.3. Invoice

Commitment

Management

Accounting and

Financial Reporting

(Daily/Monthly)

2.1. Payment Bank

Statement

Management

4.2. Receivables

Management

4.4. Receipts

Management

2.2. PO

Commitment

Management

Run

Receivables

Transfer to GL

Run Program

Create

Journals

Day-Closing

Verifications

Accrual &

Cash

Post Subledger Journals to GL

Post Subledger Journals to GL

20-22.05.2015

36

19

AGFIS: 6.2.1.Internal Transfers/Grants

Record/Modify Internal Grant

Journals

1. Budget

Management


Funds Reservation

Passed ?

Review Data

in the TS



Day-Closing

Verifications

No

Yes

Post Internal Grants Journal

Journal Already

Registered ?

Yes

No

Correction required

?

1.1.2. Conditional

Funds Release

No

Yes

20-22.05.2015

37

AGFIS: 6.2.2.Internal Clearing (for Services)

Record/Modify Internal Payment

Journal

1.Manage Budgets


Funds Reservation

Passed ?

Review Data

in the TS


Notify Paying B. Institution

Post the

Internal Payment Journal

No

Yes

Journal Already

Registered ?

Record/Modify Internal Revenue

Journal


Matching Successful

?

Review Data

in the TS

Match against the Internal

Payment Journal

Journal Already

Registered ?

Post the

Internal Payment Journal

Notify Receiving B. Institution

Run Journal Reconciliation

Program

Accounting and

Financial Reporting

Day-Closing

Verifications

No

Yes No

Yes

Correction required

?

No

Yes

Yes

1.1.2. Conditional

Funds Release

20-22.05.2015

38

20

AGFIS: 6.3.1.GL Adjustments (Payables Transactions)

2. Commitment

Management

Invoice Paid

?

Enter/Modify GL Adjustment

Journal-Accrual

6.1.2. Subledger AP

Accounting

Accounting Correction Required

?



No

Yes



Funds Reservation

Passed ?

Post Journal (Accrual SoB)

Copy Journal to Cash SoB

Post Journal (Cash SoB)

Day-Closing

Verifications

Correction required

?

No Yes

Yes

No

No

20-22.05.2015

39

AGFIS: 7.Reporting

7. Reporting

7.1 Standard Reports

7.2 Financial Reports

7.3 Inquiry Reports

7.4 Controlling Reports

20-22.05.2015

40

BP080 Future Process Model - Pempal · PDF file1 Business Flows BUSINESS PROCESSING’S...

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Transcript of BP080 Future Process Model - Pempal · PDF file1 Business Flows BUSINESS PROCESSING’S...