ctto to Perez Implementint Eng

8/19/2019 ctto to Perez Implementint Eng

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armela S. Perez, DBA

Assistant Commissioner,

Government Accountancy and

Financial Management Information System

Commission on Audit

Implementing the

omputerized Government

Accounting System:

Philippine !perience


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Basic Features

Financial Statements Generated

Financial (e#orts Generated

Conce#tual Frame&or)

(ollout Status

(ollout Strate!ies

"utline:

*essons *earned from the (ollout


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Government Accounting System

Simpli$ication and omputerization %&GAS

and e&GAS'

Chairman Guillermo N1 Cara!ue assumed

office in Februar" 3 3445

esi!n and develo#ment of theNe& Government Accountin!S"stem %NGAS'

NGAS Steerin! Committee

COA Chairman 6 Assistant Commissioners 3 irectors

esi!n and develo#ment of the Electronic Ne&Government Accountin! S"stem %eNGAS'

(Source: COA News)

(Source: COA News)


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"()ectives

Standardi$e recordin! of !overnment financial

transactions

Consolidate Financial (e#orts for National

Government A!encies %NGAs' *ocal Government 7nits

%*G7s' and Government O&ned 8 ControlledCor#orations %GOCCs'

Ali!n the Accountin! S"stem &ith ,nternational

Accountin! Standards %,AS' / ,nternational Financial

(e#ortin! Standards %,F(S'

,m#rove accountabilit" and !overnance throu!h

trans#arenc" in !overnmental financial mana!ement


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#ilestones*

Started roll+out of eNGAS in three NGAs and t&o

*G7s in October 3446

,m#lemented in GOCCs startin!

9anuar" 344=

On+!oin! + 66 NGAs

5= (e!ional Offices of COA 54 *G7sand 5 GOCC


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e&GAS De$inition

Ne& Government Accountin! S"stem %NGAS'

soft&are

Correct reliable and timel" recordin! of

!overnment financial transactions

Financial re#orts in accordance &ith NGAS


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e&GAS nvironment + echnical

-eatures

(uns on Microsoft S>* Server Multi+user o#erations

Al#ha search and loo) u# s"stem codes and

transactions

Online data entr" and validation

Online 0uer" and re#ortin! facilit"

Audit trail for s"stem users

Automatic recover" from hard&are and s"stem

failures


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Basic

-eatures:

ser $riendly

screens


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Basic

-eatures:

Accounting )ournal entry

templates $or common

transactions


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Basic -eatures:

Balanced de(it and credit $or

accounting )ournal entries


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Data validation

asic -eatures:


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Basic -eatures:

ses only the General

0ournal


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Basic

-eatures:

Standard hart o$ Accounts


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Basic

-eatures:

1esponsi(ility

Accounting

RESPONSIBILITY CENTER CODING

STRUCTURE - COA

11 304 01 06 01 755

Offic

S!""#i$

E%"&$

Offic 'f () A$$(* C'++*

N,(i'&,#

G'.&+&( Sc('.

C&(.,# Offic

C'++i$$i'& '& A!/i(

RA B''$ - G&.,# !&/


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Basic

-eatures:

Automatic computation o$ inventory

cost using 2eighted %moving'

average method


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Basic

-eatures:

In$ormation on re3order level

and num(er o$ days to

consume inventory


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Basic

-eatures:

Property, Plant and

4uipment #onitoring

Maintenance E-#enses

• Amount

• Accumulated Amount


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Basic

-eatures:

Automatic omputation o$

depreciation using Straight 5

/ine #ethod


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Su(sidiary

/edger

#aintenance

Basic

-eatures:

GENERAL LEDGER

ACCOUNT

SUBSIDIARY LEDGER ACCOUNT


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Pro)ect Accounting

asic

-eatures:

irect

Materials

irect

*abor

Consultanc"

Overhead

MON,TO(,NG OF E?


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Basic

-eatures:

Pu(lic In$rastructure +

1e$orestation Pro)ects

#onitoring


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"nline 6uery -eature %2ith option to print':

9ournal Entr" oucher

E-#ense #er (es#onsibilit" Center

,ncome #er (es#onsibilit" Center

Summar" of ,ncome

Summar" of E-#ense

(e#air @istor" of


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Stoc)s ue for (eorder / (eorder


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Schedule + Aging o$ 1eceiva(le Accounts


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Schedule + Aging o$ Paya(le Accounts


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-inancial Statements Generated

Statement of ,ncome and E-#enses %Condensed and

etailed'

Balance Sheet %Condensed and etailed'

Statement of Cash Flo&s

Statement of Government E0uit"

Consolidated Statement of ,ncome and E-#enses

%Condensed and etailed'

Consolidated Balance Sheet %Condensed and etailed'


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onsolidated Balance Sheet 3 ondensed



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onsolidated Statement o$ Income and !penses

3 Detailed



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-inancial 1eports Generated

General 9ournal

General *ed!er

Subsidiar" *ed!er

Su##lies *ed!er Card


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-inancial 1eport Generated

General 0ournal


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-inancial 1eport Generated

General /edger

e &GAS Conceptual -rame2or7


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e3&GAS Conceptual -rame2or7

08

Preparation

08 1evie2

And Approval

6uery

1eport

Generation

Accounting

System

e3&GAS


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1e$erence

Document

Source

Document

Selects t"#e of

transaction and

fund

Selects tem#late /

accountin! entries

08

Edit #articulars of

the tem#late and

enters reference

document

alidates / Saves

9E

e3&GAS

data(ase

Generates 9E

0ournal ntry 8oucher %08' Preparation

@ome

(eceives

validdocument


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1e$erence

Document

Source

Document

(etrieves 9E (E,E.

AN A


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Selects >uer" criteria

e3&GAS

data(ase

,dentifies item in

the >uer" list

ie&s / uer"

6uery

@ome

O#ens Menu for >uer"

Stoc7s

Availa(ility

Due $or

1eorder

0ournal

ntry

8oucher

!pense

per

1esponsi(i

3lity enter

Schedule

o$

1eceiva(le

Accounts

Schedule

o$ Paya(le

Accounts

1epair

istory o$

PP

Income per

1esponsi(i

3lity enter

Summar

y o$

!pense

Summar

y o$

Income

1eport o$

Income

1ecorded

Supporting

Documents

1eport Generation


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Selects re#ort to

be !enerated

e3&GAS

data(ase

ie&s /


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&GAs

1ollout

Status

; 5 < months completed

Bureau of the Treasur" e#artment of Bud!et and Mana!ement Ener!" (e!ulator" Commission


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Central *u$on State 7niversit" e#artment of A!rarian (eform e#artment of @ealth

e#artment of


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Civil Service Commission e#artment of Social .elfare and evelo#ment Office of the


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Board of ,nvestments Bureau of fisheries and A0uatic (esources Bureau of ,nternal (evenue e#artment of Environment and Natural (esources

e#artment of Finance e#artment of National efense e#artment of Science and Technolo!"


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Ben!uet ue$on Cit" ictorias Cit"

Caua"an Cit" avao Cit" Ba)un Ben!uet ,to!on Ben!uet

/Gs

1ollout Status

*e!end

++ On+!oin! im#lementation

G" s

Manila ,nternational Air#ort Authorit"


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1ollout Strategies


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/essons /earned $rom the 1ollout


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Agency 5 /evel

I-#IS

consists of modules &hich can be im#lementedinde#endentl"

ca#able of establishin! lin)a!es bet&een modules1

covers form #re#aration transaction #rocessin!

and !eneration of 0ueries and re0uired re#orts

modules can be lin)ed to e+NGAS and the Bud!et

S"stem

automated access of transaction details for the#re#aration of 9ournal Entr" ouchers and

Obli!ation Sli#s

ca#able of chan!in! confi!uration to ada#t to

NGAs *G7s and GOCCs needs

&e!t Steps

escri#tion


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ObjectivesAgency 3 /evel I-#IS

&e!t Steps

im#lement common #rocesses for similar transactions

#rovide com#lete audit trail to facilitate audits

#rovide ade0uate mana!ement re#ortin!

standardi$e data classification for recordin! transactions

eliminate unnecessar" du#lication of transaction entr"

su##ort !overnment+&ide and a!enc" #olic" decisions

collect accurate timel" com#lete reliable consistent

information

a##l" internal controls over data entr" transaction

#rocessin! and re#ortin!


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(ecords are #rotected from unauthori$ed access throu!h

a##ro#riate administrative #h"sical and technical

safe!uards1

Features Agency 3 /evel I-#IS

&e!t

Steps

Sim#lified entr" of transactions and activities

7ser+friendl" interface

Abilit" to ca#ture manuall" #re#ared transactions1

Abilit" to e-#ort transaction data directl" to s#ecified

data format

Some forms %i1e1 isbursement oucher *i0uidation

(e#ort' can be #re#ared and sent b" concerned

em#lo"ees throu!h the &eb1

>ueries and (e#orts can be vie&ed %&ith o#tion to #rint' throu!h the .orld .ide .eb %&&&'1


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(e#ortin! Features

7#+to+date !eneration of !overnment standard re0uired

re#orts necessar" for mana!ement and auditin! #ur#oses1

7se of a (e#ortin! Module that allo&s customi$ation of ad+ hoc re#orts includin! headers and footers column and ro&

totals #a!e brea)s font st"les si$es and colors1


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establishes its #resence

hei!htens #ublic interest

ma)es !overnment financial information available

online

ans&ers fre0uentl" as)ed 0uestions

ma)es chan!in! information available 0uic)l"

allo&s feedbac) from users

Benefits of .eb+based ,FM,S

Agency 3 /evel

I-#IS

&e!t

Steps


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Conce#tual Frame&or)

Agency 3 /evel

I-#IS

&e!t

Steps


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Inter 3 agency I-#IS

&e!t

Steps

,nte!rated ,FM,S lin)in! the follo&in! a!encies

e#artment of Bud!et and Mana!ement %BM'

e#artment of Finance %OF'

Bureau of the Treasur" %Btr'

Commission on Audit %COA' / Accountin! Office

Ban!)o Sentral n!


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eAudit

Audit Soft&are to match eNGAS installed in a!encies

Standardi$e audit &or)in! #a#ers

(is) : Based Financial Audit Manual

7se of e-istin! Audit Soft&ares : TEAMate

,dea


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hat sers + People say a(out

e&GAS

8ideo lip