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Outline:
Constitutional Mandate Government Accounting System Simplification and Computerization (New Government Accounting System (NGAS) and Electronic NGAS (eNGAS)) Objectives Milestones eNGAS Definition
Outline:
Basic Features
Conceptual Framework
Rollout Status
Rollout Strategies
Lessons Learned from the Rollout
Outline:
Next Steps
Agency - Level Integrated Financial Management Information System (IFMIS) Components Description Objectives Features Benefits Conceptual Framework Inter-agency IFMIS eAudit
Constitutional Mandate
Government Accounting System Simplification and Computerization (NGAS and eNGAS) Chairman Guillermo N. Carague assumed office in February 2, 2001
Objectives
Milestones
NGAS launched in Nov. 14, 2001 Nationwide training conducted in Nov. &
December 2001
Milestones
On-going - 33 NGAs,
15 Regional Offices of COA, 10 LGUs and 1 GOCC
eNGAS Definition
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
Beneficiaries
Agency management
Basic Features:
Basic Features:
Data validation
Basic Features:
Basic Features:
Responsibility Accounting
11 304 01
06
01
755
Office Supplies Expense Office of the Asst. Comm.
National Government Sector Central Office Commission on Audit RA Books - General Fund
Monitoring
Basic Features:
427
927-33-46
150 ABC Bldg., EDSA , Q.C. Date Particulars Ref. Debit 2003 Jan. 31 Bidder's bond for the purchase of office supplies with estimated cost of P160,000 June 30 Refund of bidders' bond RCD No. 2003-01-001 RCI No. 2003-06-025 7,500 7,500 7,500 Amount Credit Balance
Date
Particulars
Ref. Debit
2003 Jan. 31 Receipt of Bidders Bond Feb. 28 Receipt of Performance Bond June 30 Refund of Bidders Bond CRJ CRJ CkDJ 7,500 7,500 100,000 7,500 107,500 100,000
SUBSIDIARY LEDGER
Agency
Performance/Bidders/Bail Bonds Payable E.C. Cruz Construction Alex M. Lopez Position: Manager
427
Basic Features:
Project Accounting
Direct Materials
Direct Labor
Overhead
Consultancy
Journal Entry Voucher Expense per Responsibility Center Income per Responsibility Center
Summary of Income
Summary of Expense Repair History of PPE Stocks Available
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
Balance Sheet (Condensed and Detailed) Statement of Cash Flows Statement of Government Equity Consolidated Statement of Income and Expenses
(Condensed and Detailed)
General Journal
General Ledger
Query
Report Generation
Reference Document
Source
Document
e-NGAS database
Validates / Saves JEV JEV
Generates JEV
e-NGAS database
YES
Approved JEV
NO
Generates approved JEV Edits / Saves JEV
Valid JEV ?
Home
Query
e-NGAS database
Report Generation
e-NGAS database
Financial Reports
Balance Sheet Statement of Cash Flows Statement of Government Equity
Journal / Ledger
General Journal General Ledger Property, Plant and Equipment Ledger Card Construction-in Progress Ledger Card Subsidiary Ledger Supplies Ledger Card
Trial Balance
Rollout Status
NGAs
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
NGAs
4 6 months completed
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 Authority Telecommunications Office
Rollout Status
NGAs
7 12 months completed
Civil Service Commission Department of Social Welfare and Development Office of the President Department of Education
NGAs
Rollout Status
Ongoing Implementation
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
Rollout Status
LGUs Benguet Province 3 months Guiguinto, Bulacan 3 months Marikina City* Muntinlupa City* Quezon City* Victorias City* Cauayan City* Davao City* Bakun, Benguet* Itogon, Benguet* GOCCs Manila International Airport Authority*
Legend: * -- On-going implementation
Rollout Strategies
Provide COA rollout teams to assist agencies Empower the agencies by allowing them (NGAs Central
Offices) to roll out in their regional offices and attached agencies
Next Steps
Agency - Level Integrated Financial Management Information System (IFMIS) Related Operating Systems or ROS is a collection of webenabled application software designed to support a full Financial Management Information System. It consists of four modules:
Next Steps
Agency Level IFMIS
Description: 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 the preparation of Journal Entry Vouchers and Obligation Slips capable of changing configuration to adapt to NGAs, LGUs, and GOCCs needs
Next Steps
Agency - Level IFMIS
Objectives:
support government-wide and agency policy decisions
Next Steps
Features:
User-friendly interface Simplified entry of transactions and activities Ability to export transaction data directly to specified data format Ability to capture manually prepared transactions.
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). Records are protected from unauthorized access through appropriate administrative, physical, and technical safeguards.
Next Steps
Agency - Level IFMIS
Reporting Features:
Use of a Reporting Module that allows customization of adhoc 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.
Next Steps
Agency - Level IFMIS Benefits of Web-based IFMIS establishes its presence heightens public interest
Next Steps
Agency - Level IFMIS
Conceptual Framework
RELATED OPERATING SYSTEMS
Related Operating Systems
<<system>> e-NGAS
Accounting Office
<<system>> Cash Disbursements Provides data for other systems <<system>> Budget System
<<system>> Payroll
<<system>> Other Systems of the Agency Other Agency Users <<system>> Personnel Information Agency Users Non-Agency Users
Next Steps
Inter - agency IFMIS
Integrated IFMIS linking the following agencies Department of Budget and Management (DBM)
- eBudget
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