Presentation is loading. Please wait.

Presentation is loading. Please wait.

Carmela S. Perez, DBA Assistant Commissioner, Government Accountancy and Financial Management Information System Commission on Audit Implementing the Computerized.

Similar presentations


Presentation on theme: "Carmela S. Perez, DBA Assistant Commissioner, Government Accountancy and Financial Management Information System Commission on Audit Implementing the Computerized."— Presentation transcript:

1 Carmela S. Perez, DBA Assistant Commissioner, Government Accountancy and Financial Management Information System Commission on Audit Implementing the Computerized Government Accounting System: Philippine Experience

2 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))

3  Basic Features  Financial Statements Generated  Financial Reports Generated  Conceptual Framework  Rollout Status  Rollout Strategies Outline:  Lessons Learned from the Rollout

4  Agency - Level Integrated Financial Management Information System (IFMIS)  Inter-agency IFMIS Outline:  Next Steps  What They Say About eNGAS Components Description Objectives Features Benefits Conceptual Framework  eAudit

5 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 prevention and 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)

6 Government Accounting System Simplification and Computerization (NGAS and eNGAS) Chairman Guillermo N. Carague assumed office in February 2, 2001  Design and development of the New Government Accounting System (NGAS)  NGAS Steering Committee COA Chairman 3 Assistant Commissioners 2 Directors  Design and development of the Electronic New Government Accounting System (eNGAS) (Source: COA News)

7 Objectives  Standardize recording of government financial transactions  Consolidate Financial Reports for National Government Agencies (NGAs), Local Government Units (LGUs) and Government Owned & Controlled Corporations (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

8 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

9 Milestones…  Started roll-out of eNGAS in three NGAs and two LGUs in October 2003  Implemented in GOCCs starting January 2005  On-going - 33 NGAs, 15 Regional Offices of COA, 10 LGUs and 1 GOCC

10

11 eNGAS Definition  New Government Accounting System (NGAS) software  Correct, reliable and timely recording of government financial transactions  Financial reports in accordance with NGAS

12 eNGAS Environment / Technical Features  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

13 Beneficiaries  Agency management  Agency accounting personnel  Oversight and regulatory agencies  General public  Government executives and legislative officials

14 Basic Features: User friendly screens

15 Basic Features: Accounting journal entry templates for common transactions

16 Basic Features: Balanced debit and credit for accounting journal entries

17 Data validation Basic Features:

18 Electronic approval and posting of transactions to General Ledger and Subsidiary Ledger

19 Basic Features: Uses only the General Journal

20 Basic Features: Standard Chart of Accounts

21 Basic Features: Responsibility Accounting

22 Basic Features: Automatic computation of inventory cost using weighted (moving) average method

23 Basic Features: Information on re-order level and number of days to consume inventory

24 Basic Features: Property, Plant and Equipment Monitoring Maintenance Expenses Amount Accumulated Amount

25 Basic Features: Automatic Computation of depreciation using Straight – Line Method

26 Subsidiary Ledger Maintenance Basic Features: GENERAL LEDGER ACCOUNT SUBSIDIARY LEDGER ACCOUNT

27 Project Accounting Basic Features: Direct Materials Direct Labor Consultancy Overhead MONITORING OF EXPENSES INCURRED IN THE CONSTRUCTION OF GOVERNMENT PROPERTIES

28 Basic Features: Public Infrastructure / Reforestation Projects Monitoring

29 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

30 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

31 Online Query Feature (with option to print): Schedule / Aging of Receivable Accounts

32 Online Query Feature (with option to print): Schedule / Aging of Payable Accounts

33 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)

34 Consolidated Balance Sheet - Condensed Financial Statements Generated

35 Consolidated Statement of Income and Expenses - Detailed Financial Statements Generated

36 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)

37 Financial Report Generated General Journal

38 Financial Report Generated General Ledger

39 e-NGAS Conceptual Framework JEV Preparation JEV Review And Approval Query Report Generation Accounting System e-NGAS

40 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 valid document

41 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 Approved JEV Journal Entry Voucher (JEV) Review and Approval Generates approved JEV e-NGAS database NO Edits / Saves JEV Valid JEV ? Home

42 Selects Query criteria e-NGAS database 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 Expense per 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

43 Selects report to be generated e-NGAS database Views / Prints Reports Trial Balance Statement of Income and Expense Balance Sheet Statement of Cash Flows Statement of Government Equity Financial Reports Property, Plant and Equipment Ledger Card Construct- ion-in Progress Ledger Card General Journal General Ledger Subsidiary Ledger Supplies Ledger Card Journal / Ledger Report Generation Opens Menu for reports

44 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

45  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 NGAs Rollout Status 4 – 6 months completed

46  Civil Service Commission  Department of Social Welfare and Development  Office of the President  Department of Education NGAs Rollout Status 7 – 12 months completed

47  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

48  Benguet Province – 3 ½ 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*

49 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 attached agencies

50 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 cover more rollout sites  Opportunity for COA personnel to work as teams  Readiness of agency in terms of Hardware / Software etc.

51 Agency - Level Integrated Financial Management Information System (IFMIS) Related Operating Systems or ROS 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

52 Agency – Level IFMIS  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 Description:

53 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

54  Records are protected from unauthorized access through appropriate administrative, physical, and technical safeguards. Features: Agency - Level IFMIS Next 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).

55 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

56  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

57 Conceptual Framework Agency - Level IFMIS Next Steps

58 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

59 eAudit  Audit Software to match eNGAS installed in agencies  Standardize audit working papers  Risk – Based Financial Audit Manual  Use of existing Audit Softwares – TEAMate, Idea, Paradox Next Steps

60 What Users / People say about eNGAS Video Clip


Download ppt "Carmela S. Perez, DBA Assistant Commissioner, Government Accountancy and Financial Management Information System Commission on Audit Implementing the Computerized."

Similar presentations


Ads by Google