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
Updates on eNGAS, eBudget System and Other Related Application Systems
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

5
18 January 2011
NGAS/eNGAS MILESTONES
Initiated/Implemented
July 2001
Government Accounting Simplification and Computerization Project to design a new government accounting system (NGAS) to:
Simplify governing
accounting;
Conform to international
accounting standards; and
Generate periodic and relevant

financial reports for better monitoring of performance
Commenced the design/ development of integrated VB version of NGAS with 10 subsystems
General Ledger Budget Cashiering Accounts
Receivable
2nd Sem. 2001
Accounts Payable Project

Monitoring
8
Inventory
Property, Plant and

Equipment
Payroll
HRIS
18 January 2011
Use of NGAS by all: National Government

Agencies Effective January 1, 2002
Local Government Massive training of

accountants, budget officers and other personnel of government agencies on NGAS
Units
Started the development of
Jan 2003
Pilottested/Implemente d
Apr - Aug 2003
at the COA Central Office
Implemented
Apr 2004Jun 2005
in all 15 COA Regional Offices
Implemented
Oct 2003May 2008
in NGAs, LGUs and GOCCs
Use of NGAS by all GOCCs

except:
Effective January 1, 2005
Government banks Government Service

Insurance System (GSIS)
Social Security
System (SSS)
Assessment of
May-Aug 2008
eNGAS implementation
Enhancement of
May 2008Aug 2010
Provision of
technical support to users
Implementation of
enhanced
Aug 2010 to present
Provision of
(Version 1.2.2)
technical support to users
Approval of COA
Resolution No.
Nov. 15, 2010
2010-010 on the Resumption of the Rollout of eNGAS and eBudget System

18
18 January 2011
eNGAS and Other Related Application Systems

Implemented / Maintained
System User-Agencies
NGAs, LGUs, GOCCs NGAs, LGUs, GOCCs
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
DFA
NGAs, LGUs, GOCCs NGAs LGUs NGAs, LGUs, GOCCs
7. ePayroll
18 January 2011
(COA Accounting Office & OP present users)

19 Updates on eNGAS, eBudget System and Other Related Application Systems

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

11.eNGAS ROS Cash Disbursements Operation
18 January 2011
NGAs, LGUs, GOCCs

(COA Accounting Office present user)
NGAs, LGUs, GOCCs

20

NGAs, LGUs, GOCCs
12.eNGAS ROS Accounts Receivable 13.eTicketing System (Webbased)
NGAs, LGUs, GOCCs

For Pilot Implementation
NGAs, LGUs, GOCCs
1. eNGAS Archiving Module
eNGAS , eBudget and ROS Implementation

System NGAs LGUs GOCCs TOTAL
eNGAS eBudget System ePayroll System & Payroll-related PMIS Cash Receipts Operation Cash Disbursements Operation Accounts Receivable System
18 January 2011
426 168 2 1 1 1
153 98 0 0 0 0
17 0 0 0 0 0
596 266 2 1 1 1
23
LEAD SECTOR/OFFICE
18 January 2011
SPECIAL SERVICES SECTOR ORGANIZATION CHART
OFFICE OF THE ASSISTANT COMMISSIONER (Assistant Commissioner, SG-29)
Support Staff
SPECIAL AUDITS OFFICE
TECHNICAL SERVICES OFFICE
INFORMATION TECHNOLOGY OFFICE
Agencies Conducting Rollout of eNGAS in their regional/district offices

AGENCY ROLLOUT COMPLETED ON-GOING ROLLOUT
1. Department of Public Works and Highways 2. Department of Budget and Management 3. Department of Health 4. Department of Trade and Industry
174 16 20 5
54
5. Civil Service Commission

6. Philippine Air Force 7. Philippine Carabao Center 8. Philippine Normal University Total (299)
18 January 2011
7
7 12 4 245 54
27
e lectronic
N ew
G overnment
A ccounting S ystem
Overview of eNGAS
What is 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).
eNGAS
eNGAS Platforms
It runs on: Microsoft SQL Server and Sybase Adaptive Server Enterprise (ASE) environments with extension security features to ensure adequate internal control.
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

Agency Personnel
Ensures speedy processing

and recording of voluminous government financial transactions Generates prompt and accurate outputs/reports

Government Oversight and Regulatory Agencies
Affords up-to-date
monitoring of agency operations Facilitates responsive exercise of regulatory functions

General Public
Provides transparent
operations and well-defined accountability Speeds up delivery of services
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 Ledgers
18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems
Use of one type of journal

From Manual-based Cash Receipts Journal
eNGAS
General Journal
Cash / Check Disbursements Journal

General Journal
Full implementation of
Responsibility Accounting Facility to measure actual results against targets
Responsibility Center
The coding structure considers:
Agency identification
Organizational Layer Responsibility Center Project Monitoring Financial Reporting requirement

RESPONSIBILITY CENTER CODING Responsibility Center STRUCTURE - NGA

Project)
Responsiblty CenterProject) Distrc /Divsion/ Province CentralOfice/Region
00 000 00
00
District / Division / 00 000 Province
Central Office / RegionAcct GL CodeAgency Agency Responsibility Center - Fund/Bo k Project) Fund / Book District / Division / Province
Central Office / Region Agency Fund / Book
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
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
Project Accounting Monitoring of project cost components

which promotes transparency and accountability over government infrastructures/projects
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.
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
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
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
For Head Offices -
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
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
Audit Trail Inclusion of audit trail to track users

responsibilities on database updating
Performance Appraisal Report Shows number of JEVs prepared by

users
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)
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
eNGAS and ROS Technical Requirements
eNGAS Structure
System Architecture
Hardware Software Data People Procedures
eNGAS Requirements
53
18 January 2011
eNGAS System Architecture

e-NGAS Database
LOGS ADMIN TRANSACTION
eNGAS Technical Requirements

PEOPLE
DATA
PROCEDURES
SOFTWARE HARDWARE
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)
AGENCY INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM CONCEPTUAL FRAMEWORK

PERSONNEL MANAGEMENT INFORMATION SYSTEM 9.0 BUDGET SYSTEM 1.0
Employees Responsibility Centers Obligation Request Object of Expenditures (Accounts) Salaries and Allowances & Other Benefits
Employees
Basic Salaries
PAYROLL SYSTEM 8.0
CASH DISBURSEMENTS OPERATION 2.0
Disbursement Dtls Creditors
ACCOUNTING & FINANCIAL REPORTING SYSTEM 7.0
Issuance of Inventory And PPE Receipt of Inventory And PPE Suppliers
PROPERTY AND INVENTORY MANAGEMENT SYSTEM 6.0
AP Dtls Debtors Billing Dtls Collection Dtls Deposit Dtls Creditors
ACCOUNTS PAYABLE 5.0
CASH RECEIPTS OPERATION 3.0
ACCOUNTS RECEIVABLE 4.0
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
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

Questions
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01-Electronic New Government Accounting System

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1 18 January 2011 Updates on eNGAS, eBudget System and Other Related Application Systems

1.eNGAS 2.eBudget System 3.Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

Section 2, Article IX-D, 1987 Philippine Constitution

Promulgate accounting rules and regulations

Keep the general accounts of the government

Updates on eNGAS, eBudget System and Other Related Application Systems

Generate periodic and relevant

2nd Sem. 2001

Accounts Payable Project

Property, Plant and

Updates on eNGAS, eBudget System and Other Related Application Systems

Use of NGAS by all: National Government

Local Government Massive training of

at the COA Central Office

Apr 2004Jun 2005

in all 15 COA Regional Offices

Oct 2003May 2008

in NGAs, LGUs and GOCCs

Use of NGAS by all GOCCs

Effective January 1, 2005

Government banks Government Service

technical support to users

2010-010 on the Resumption of the Rollout of eNGAS and eBudget System

Updates on eNGAS, eBudget System and Other Related Application Systems

eNGAS and Other Related Application Systems

1. eNGAS (MS SQL)

2. eNGAS (Sybase ASE) 3. eNGAS (MS-SQL-DFA)

(COA Accounting Office & OP present users)

eNGAS and Other Related Application Systems

NGAs, LGUs, GOCCs

10.eNGAS ROS Cash Receipts Operation

NGAs, LGUs, GOCCs

NGAs, LGUs, GOCCs

Updates on eNGAS, eBudget System and Other Related Application Systems

eNGAS and Other Related Application Systems

12.eNGAS ROS Accounts Receivable 13.eTicketing System (Webbased)

NGAs, LGUs, GOCCs

eNGAS and Other Related Application Systems

1. eNGAS Archiving Module

eNGAS , eBudget and ROS Implementation

Updates on eNGAS, eBudget System and Other Related Application Systems

Updates on eNGAS, eBudget System and Other Related Application Systems

SPECIAL SERVICES SECTOR ORGANIZATION CHART

OFFICE OF THE ASSISTANT COMMISSIONER (Assistant Commissioner, SG-29)

SPECIAL AUDITS OFFICE

TECHNICAL SERVICES OFFICE

INFORMATION TECHNOLOGY OFFICE

Agencies Conducting Rollout of eNGAS in their regional/district offices

5. Civil Service Commission

Updates on eNGAS, eBudget System and Other Related Application Systems

eNGAS - Major Beneficiaries

Ensures more efficient

eNGAS - Major Beneficiaries

Ensures speedy processing

eNGAS - Major Beneficiaries

eNGAS - Major Beneficiaries

eNGAS Version 1.2.2 Basic Features

Display of user friendly screens Provision of accounting journal entry templates

eNGAS Version 1.2.2 Basic Features

Use of one type of journal

Cash / Check Disbursements Journal

eNGAS Version 1.2.2 Basic Features

eNGAS Version 1.2.2 Basic Features