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Implementing the Computerized Government Accounting System: Philippine Experience Carmela S. Perez, DBA Assistant Commissioner, Government Accountancy.

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Presentation on theme: "Implementing the Computerized Government Accounting System: Philippine Experience Carmela S. Perez, DBA Assistant Commissioner, Government Accountancy."— Presentation transcript:

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

2 Outline: Constitutional Mandate
Government Accounting System Simplification and Computerization (New Government Accounting System (NGAS) and Electronic NGAS (eNGAS)) Objectives Milestones eNGAS Definition eNGAS Environment / Technical Features Beneficiaries

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

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

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

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

14 Basic Features: User friendly screens

15 Accounting journal entry templates for common transactions
Basic Features: Accounting journal entry templates for common transactions

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

17 Basic Features: Data validation

18 Basic Features: Electronic approval and posting of transactions to General Ledger and Subsidiary Ledger

19 Uses only the General Journal
Basic Features: Uses only the General Journal

20 Standard Chart of Accounts
Basic Features: Standard Chart of Accounts

21 Responsibility Accounting
Basic Features: Responsibility Accounting

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

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

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

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

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

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

28 Public Infrastructure / Reforestation Projects Monitoring
Basic Features: Public Infrastructure / Reforestation Projects Monitoring

29 Expense per Responsibility Center Income per Responsibility Center
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 Stocks Due for Reorder / Reorder Point
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 Schedule / Aging of Receivable Accounts
Online Query Feature (with option to print): Schedule / Aging of Receivable Accounts

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

33 Statement of Income and Expenses (Condensed and Detailed)
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 Consolidated Balance Sheet - Condensed

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

36 Trial Balance (Unadjusted, Pre-Closing and Post-Closing)
Financial Reports Generated Trial Balance (Unadjusted, Pre-Closing and Post-Closing) Consolidated Trial Balance (Merged and Unmerged) General Journal General Ledger Subsidiary Ledger Supplies Ledger Card Property, Plant and Equipment Ledger Card Construction in Progress Ledger Card

37 Financial Report Generated
General Journal

38 Financial Report Generated
General Ledger

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

40 Edit particulars of the template and enters reference document #
Journal Entry Voucher (JEV) Preparation Receives valid document Selects type of transaction and fund Reference Document Source Selects template / accounting entries e-NGAS database Validates / Saves JEV Edit particulars of the template and enters reference document # Generates JEV JEV Home

41 Journal Entry Voucher (JEV) Review and Approval
Retrieves JEV REVIEW AND APPROVAL INBOX Selects type of transaction / fund Reference Document Source Validates / Reviews JEV e-NGAS database YES Approves / Posts JEV to GL and SL Valid JEV ? NO Edits / Saves JEV Generates approved JEV Approved JEV Home

42 Query Opens Menu for Query Identifies item in the Query list e-NGAS
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 Summary of Income Report of Income Recorded Supporting Documents Selects Query criteria e-NGAS database Views / Prints result of Query Home

43 Selects report to be generated
Report Generation Opens Menu for reports 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

44 Rollout Status NGAs Bureau of the Treasury
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 Rollout Status NGAs Central Luzon State University
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

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

47 Rollout Status NGAs Board of Investments
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

48 Rollout Status LGUs GOCCs 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* GOCCs Manila International Airport Authority* Legend: * -- On-going implementation

49 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 Mobilize COA Regional Offices and Auditors to support the nationwide roll out Provide eNGAS trainers for 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

50 Lessons Learned from the Rollout
Success Factors Readiness of agency in terms of Hardware / Software etc. Determination of management and users to finish the rollout in time Politics within the agency is crucial 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

51 Next Steps 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 Receipt Operations Cash Disbursements Operations Non-Cash Operations Payroll and Personnel Information System

52 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

53 Next Steps Agency - Level IFMIS Objectives:
support government-wide and agency policy decisions collect accurate, timely, complete, reliable, consistent information eliminate unnecessary duplication of transaction entry standardize data classification for recording transactions implement common processes for similar transactions provide adequate management reporting apply internal controls over data entry, transaction processing, and reporting provide complete audit trail to facilitate audits

54 Ability to capture manually prepared transactions.
Next Steps Agency - Level IFMIS 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.

55 Next Steps Agency - Level IFMIS 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.

56 Benefits of Web-based IFMIS
Next Steps Agency - Level IFMIS Benefits of Web-based IFMIS 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

57 Next Steps Agency - Level IFMIS Conceptual Framework

58 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

59 Next Steps 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

60 What Users / People say about eNGAS
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