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Ministry of Strategy and Finance Ministry of Strategy and Finance Ministry of Strategy and Finance Ministry of Strategy and Finance Republic of KoreaRepublic of KoreaRepublic of KoreaRepublic of Korea
2222
I. Introduction
II. System Features
III. Fiscal Environment of Korea
IV. Components and Functions
V. Operation and Maintenance
VI. Future Plans
CONTENTS
4444
1. System1. System conceptconcept
Title : Digital Budget & Accounting SystemTitle : Digital Budget & Accounting System
Integrated Fiscal Information System designed to systemically maIntegrated Fiscal Information System designed to systemically maIntegrated Fiscal Information System designed to systemically maIntegrated Fiscal Information System designed to systemically maIntegrated Fiscal Information System designed to systemically maIntegrated Fiscal Information System designed to systemically maIntegrated Fiscal Information System designed to systemically maIntegrated Fiscal Information System designed to systemically manage nage nage nage nage nage nage nage
whole national fiscal cyclewhole national fiscal cyclewhole national fiscal cyclewhole national fiscal cyclewhole national fiscal cyclewhole national fiscal cyclewhole national fiscal cyclewhole national fiscal cycle
I. IntroductionI. Introduction
Deals with all fiscal activities of central government from budget formation,execution, treasury management(revenue/expenditure) to accounting and settlement
Reflects Program Budget system and accrual-based / double-entry book keeping accounting
Connects fiscal information among central and local governments, related public agencies.
Abbreviation : DBAS (DDDDigital BBBBudget & AAAAccounting SSSSystem)
Slogan : dBrain (digital Core Staff that helps operate fiscal activities)
5555
① Improve inefficiency of fiscal management system focused on controlling inputs
Annual budget oriented → Mid-term fiscal plan
Divided by each Account and Fund → Consolidated fiscal operation
National Fiscal Management Plan(NFMP), Top-down Budgeting
Strategic allocation of resources, Sustainable fiscal management
Input and Control oriented → Result and Performance oriented
Program Budgeting, accrual based accounting, performance management
Fully utilizing feedbacks of fiscal data
Fiscal management framework based on performance
(Introducing the idea of management and competition(Introducing the idea of management and competition
to national finance)to national finance)
2. Background2. BackgroundI. IntroductionI. Introduction
6666
② Establishing Integrated Fiscal Information System
Integration of formerly separated Accounting(Treasury) and Budget system
Asset&Inventory Mgmt, Credit&Debt Mgmt systems included in the systemIntegrated Database with Local Government systems, Bank of Korea, Financial Clearing institute, Tax&Customs system, Procurement system, other Financial systems already established before DBAS
Integrated Fiscal Information
Business between Central and Local government
Integrated Financial Information
Central Finance
DBASDBAS
I. IntroductionI. Introduction(Continued)(Continued)
Central Financial Information
DBASDBAS
7777
3. History3. History
Decision made to establish integrated fiscal information system Decision made to establish integrated fiscal information system Decision made to establish integrated fiscal information system Decision made to establish integrated fiscal information system in thein thein thein the
National Agenda Meeting presided by the PresidentNational Agenda Meeting presided by the PresidentNational Agenda Meeting presided by the PresidentNational Agenda Meeting presided by the President
Set up Business Strategic Plan(BSP)Set up Business Strategic Plan(BSP)Set up Business Strategic Plan(BSP)Set up Business Strategic Plan(BSP)
Performed Business Process RePerformed Business Process RePerformed Business Process RePerformed Business Process Re----engineering(BPR)engineering(BPR)engineering(BPR)engineering(BPR)
Established Information Strategic Plan(ISP)Established Information Strategic Plan(ISP)Established Information Strategic Plan(ISP)Established Information Strategic Plan(ISP)
Developed the system & conducted test operationDeveloped the system & conducted test operationDeveloped the system & conducted test operationDeveloped the system & conducted test operation
Launched the systemLaunched the systemLaunched the systemLaunched the system
I. IntroductionI. Introduction
9999
Connects whole phases of national(central) fiscal activities - From Budget formation, execution, Treasury management, Revenue & Payment,
Asset & Inventory Management to Accounting
Integrated fiscal information
- Integrates central government (including affiliated agencies and local offices), local government systems, local education systems, and other external systems.
1. Integrated National Fiscal Information System
Local Gov. Local Gov. Local Gov. Local Gov. FinanceFinanceFinanceFinance
Local Educational Local Educational Local Educational Local Educational
FinanceFinanceFinanceFinance
ExternalExternalExternalExternalSystemsSystemsSystemsSystems
Linked with Linked with Linked with Linked with InterfaceInterfaceInterfaceInterface
Linked with Linked with Linked with Linked with InterfaceInterfaceInterfaceInterface
Integration financeIntegration financeIntegration financeIntegration financeIntegration financeIntegration financeIntegration financeIntegration financeinformationinformationinformationinformationinformationinformationinformationinformation
Central financeCentral finance
II. System FeaturesII. System Features
Line MinistriesLine MinistriesLine MinistriesLine MinistriesSubordinateSubordinateSubordinateSubordinate
OrganizationsOrganizationsOrganizationsOrganizations
Central Businesses Central Businesses Central Businesses Central Businesses
performed by Local performed by Local performed by Local performed by Local
GovernmentsGovernmentsGovernmentsGovernments
Direct AccessDirect AccessDirect AccessDirect Access
Local OfficesLocal OfficesLocal OfficesLocal Offices
Central FinanceCentral FinanceCentral FinanceCentral Finance
Integrated Fiscal DataIntegrated Fiscal DataIntegrated Fiscal DataIntegrated Fiscal Data
1. Integration1. Integration
10101010
What is FMIS? What is FMIS?
June 2010 Trends in Design & Implementation of FMIS
FMIS: FMIS: FMIS: FMIS: F = B + T (+ O)F = B + T (+ O)F = B + T (+ O)F = B + T (+ O)
Treasury SystemTreasury SystemTreasury SystemTreasury System(Budget Execution)(Budget Execution)(Budget Execution)(Budget Execution)
Policy Development Policy Development Policy Development Policy Development
and Reviewand Reviewand Reviewand Review
Budget Budget Budget Budget PreparationPreparationPreparationPreparation
Public Public Public Public InvestmentsInvestmentsInvestmentsInvestments
Asset / Inventory Asset / Inventory Asset / Inventory Asset / Inventory MgmtMgmtMgmtMgmt
Procurement/Procurement/Procurement/Procurement/PurchasingPurchasingPurchasingPurchasing
Mgmt of Budget Mgmt of Budget Mgmt of Budget Mgmt of Budget AuthorizationsAuthorizationsAuthorizationsAuthorizations
Commitment of Commitment of Commitment of Commitment of FundsFundsFundsFunds
Payments and Payments and Payments and Payments and Receipts MgmtReceipts MgmtReceipts MgmtReceipts Mgmt
CashCashCashCashManagementManagementManagementManagement
Debt and Aid Debt and Aid Debt and Aid Debt and Aid ManagementManagementManagementManagement
Fiscal Reports & Fiscal Reports & Fiscal Reports & Fiscal Reports & Budget ReviewBudget ReviewBudget ReviewBudget Review
Audit and Audit and Audit and Audit and EvaluationEvaluationEvaluationEvaluation
Payroll CalcsPayroll CalcsPayroll CalcsPayroll CalcsHR MgmtHR MgmtHR MgmtHR Mgmt
PublishingPublishingPublishingPublishingWeb PortalWeb PortalWeb PortalWeb Portal
Tax and Tax and Tax and Tax and CustomsCustomsCustomsCustoms
BBBBBBBB
OOOOOOOO
OOOOOOOO
TTTTTTTT
(Continued)(Continued)
11111111
※ Integrated National Fiscal Information System
Classification Function DBAS unit systems
B
Budget Preparation Budget Mgmt
Public Investment Project Mgmt (Investment plan)
Budget Mgmt. (National Fiscal Management Plan)
T
Mgmt of Budget Authorizations Budget Mgmt.(Allocatio n)
Commitment of Funds Payment and EFT(Electronic Funds Transfer)
Payments and Receipts Management
Revenue and EBPP(Electronic Bill Presentment and Pa yment) system
/Payment Mgmt.
Cash Management Fund Mgmt.
Fiscal reports and Budget Review
Accounting/Settlement Mgmt.
Project Mgmt., Statistics Analysis Sys.
O
Procurement &Purchasing Linking Sys.(with e-Procurem ent system)
Tax & Customs Linking Sys.(with Tax&Customs system)
Asset/ Inventory Management Asset/ Inventory Mgmt.Payroll Calculation &
HR managementLinking Sys.
Debt & Aid management Credit&Debt Mgmt.
Audit & Evaluation Linking Sys.(with e-Audit system)
Web Publishing Home page
Comparison table of Reference model VS DBASComparison table of Reference model VS DBAS(Continued)(Continued)
* Mgmt : Management, Sys : System
12121212
fiscal planfiscal planBudget Budget
managementmanagement
fundfund--assetasset--debt debt managementmanagement
Accounting and Accounting and
settlementsettlement
Budget
request
Budget
(confirm/
modification)
Expenditure,
purchasing
request
Expenditure,
purchasing
result
Performance Management
Cost
info
Budget
info
Journalizing info Cost
info
Performance Performance ManagementManagement(Afterwards)(Afterwards)
2. Based on Project management system
Connecting every level of fiscal works in real time such as : Connecting every level of fiscal works in real time such as : Connecting every level of fiscal works in real time such as : Connecting every level of fiscal works in real time such as : budget formation and budget formation and budget formation and budget formation and
execution, fundexecution, fundexecution, fundexecution, fund----assetassetassetasset----debt management, accounting and settlement, etc.debt management, accounting and settlement, etc.debt management, accounting and settlement, etc.debt management, accounting and settlement, etc.
Every fiscal activities are connected with Project Management sEvery fiscal activities are connected with Project Management sEvery fiscal activities are connected with Project Management sEvery fiscal activities are connected with Project Management systemystemystemystem
Project Management SystemProject Management System
II. System FeaturesII. System Features2. Project Management2. Project Management
13131313
Can easily respond to changing systems and business processes
Can swiftly modify and rectify existing functions
Lower cost for additional development and maintenance
Convenient user support
3. Locally Developed Software(LDSW)
Reflected Korea’s fiscal environment such as finance systems and business processes
Directly planned and developed the system in accordance with standards for system
development methodology
- by performing BSP, BPR, ISP in order
II. System FeaturesII. System Features3. LDSW3. LDSW
14141414
According to WB study on its 87 funded FMIS projects(51 countries), COTS method tends to be more expensive than LDSW method.
4. LDSW vs. COTS
LDSW(Locally Developed SoftWare)LDSW(Locally Developed SoftWare)LDSW(Locally Developed SoftWare)LDSW(Locally Developed SoftWare) : software that is initially developed during
the course of establishing the country’s FMIS.
COTS(Commercial OffCOTS(Commercial OffCOTS(Commercial OffCOTS(Commercial Off----the Shelf)the Shelf)the Shelf)the Shelf) : computer software or hardware as a finished goods
which could sell, lease, or transfer qualifies
II. System FeaturesII. System Features4. LDSW vs. COTS4. LDSW vs. COTS
However, the figures should be interpreted with cautionshould be interpreted with cautionshould be interpreted with cautionshould be interpreted with caution
- LDSW cost may be understated due to in-house nature of development
15151515
Fiscal Environment of KoreaFiscal Environment of KoreaFiscal Environment of KoreaFiscal Environment of KoreaIIIIIIIIIIII
16161616
1. Country Brief
III. III. Fiscal Environment of KoreaFiscal Environment of Korea1. Country Brief1. Country Brief
CHINACHINACHINACHINASeoul : MoSF (DBAS)Seoul : MoSF (DBAS)Seoul : MoSF (DBAS)Seoul : MoSF (DBAS)
REPUBLIC OF KOREAREPUBLIC OF KOREAREPUBLIC OF KOREAREPUBLIC OF KOREA
Daejeon : NCIA (main system)Daejeon : NCIA (main system)Daejeon : NCIA (main system)Daejeon : NCIA (main system)* NCIA : National Computing &
Informatization Agency
JAPANJAPANJAPANJAPAN
1.1.1.1. Population: 49 millionPopulation: 49 millionPopulation: 49 millionPopulation: 49 million2.2.2.2. 6 Metropolitan cities (over 1mil people), 9 Provinces, 234 citie6 Metropolitan cities (over 1mil people), 9 Provinces, 234 citie6 Metropolitan cities (over 1mil people), 9 Provinces, 234 citie6 Metropolitan cities (over 1mil people), 9 Provinces, 234 cities and countiess and countiess and countiess and counties3.3.3.3. Capital : Seoul (10mil)Capital : Seoul (10mil)Capital : Seoul (10mil)Capital : Seoul (10mil)4.4.4.4. GDP : US$ 1,014 billionGDP : US$ 1,014 billionGDP : US$ 1,014 billionGDP : US$ 1,014 billion5.5.5.5. Per capita GNI : US$ 20,759 (2010)Per capita GNI : US$ 20,759 (2010)Per capita GNI : US$ 20,759 (2010)Per capita GNI : US$ 20,759 (2010)
Kwangju : NCIA (backup system)Kwangju : NCIA (backup system)Kwangju : NCIA (backup system)Kwangju : NCIA (backup system)
17171717
2. Government Organization
III. III. Fiscal Environment of KoreaFiscal Environment of Korea2. Gov. Organization2. Gov. Organization
PresidentPresidentPresidentPresidentNationalNationalNationalNational
AssemblyAssemblyAssemblyAssembly
Board of Audit Board of Audit Board of Audit Board of Audit
and Inspectionand Inspectionand Inspectionand Inspection
Bank of KoreaBank of KoreaBank of KoreaBank of Korea
Prime MinisterPrime MinisterPrime MinisterPrime Minister
Ministry of Defense Ministry of Defense Ministry of Defense Ministry of Defense
(MoD)(MoD)(MoD)(MoD)
Ministry of Ministry of Ministry of Ministry of
Strategy and Strategy and Strategy and Strategy and
Finance Finance Finance Finance
(MoSF)(MoSF)(MoSF)(MoSF)
Ministry of Public Ministry of Public Ministry of Public Ministry of Public
Admisnistration and Admisnistration and Admisnistration and Admisnistration and
Security (MoPAS)Security (MoPAS)Security (MoPAS)Security (MoPAS)
Ministry of Ministry of Ministry of Ministry of
EducationEducationEducationEducation
(MoEST)(MoEST)(MoEST)(MoEST)
National National National National
Computing & Computing & Computing & Computing &
Information Information Information Information
Agency Agency Agency Agency
(NCIA)(NCIA)(NCIA)(NCIA)
Local Local Local Local
Government Government Government Government
Financial Financial Financial Financial
SystemSystemSystemSystem
DBASDBASDBASDBAS
NationalNationalNationalNational
TaxTaxTaxTax
ServiceServiceServiceService
CustomsCustomsCustomsCustoms
ServiceServiceServiceService
StatisticsStatisticsStatisticsStatistics
ServiceServiceServiceService
ProcurementProcurementProcurementProcurement
OfficeOfficeOfficeOffice
Local Local Local Local
EducationEducationEducationEducation
FinancialFinancialFinancialFinancial
SystemSystemSystemSystem
18181818
Accounting·Settlement institution
- Budget accounting(Cash basis) – Budget Settlement
- Financial accounting(Accrual basis) – Financial Settlement
3. Budget and Accounting system
Fiscal Year : January 1 ~ December 31
Budget institution
- National Fiscal Management Plan
- Program Budgeting
- Top-down Budgeting system
III. III. Fiscal Environment of KoreaFiscal Environment of Korea3. Budget&Accounting3. Budget&Accounting
4444. Fiscal Operation Calendar of Korea
III. Fiscal Environment of KoreaIII. Fiscal Environment of Korea
� Inform the limit of expenditure, guideline of budget formation → Request and Adjustment → Submit budget proposal to The National Assembly → Budget deliberation and resolution
BudgetBudgetBudgetBudget
Accounting &Accounting &Accounting &Accounting &
SettlementSettlementSettlementSettlement
NationalNationalNationalNationalAssemblyAssemblyAssemblyAssembly
[last year]
Dec Feb Apr Jun 2nd. Oct 2nd. Dec
Inform the
guideline
of
setting
5 year plan
Inform the
guideline
of
setting
5 year plan
Submit
5 year plan
for
each
Projects
to MoSF
Submit
5 year plan
for
each
Projects
to MoSF
Notify Budget ceiling and Guideline
for Budget
formation to each
line ministries
Notify Budget ceiling and Guideline
for Budget
formation to each
line ministries
Mar May
Budget
Request
from
Line Ministries
to
MoSF
Budget
Request
from
Line Ministries
to
MoSF
Sep
Prepare
Government
Budget
Request
Prepare
Government
Budget
Request
Submit
Government
Budget
Request
to National
Assembly
Submit
Government
Budget
Request
to National
Assembly
Submit
Line
Ministries’
Settlement
to
MoSF
Submit
Line
Ministries’
Settlement
to
MoSF
Prepare
Gov.
Settlement
Prepare
Gov.
Settlement
SettlementReview
by Board
ofAudit &
Inspection
SettlementReview
by Board
ofAudit &
Inspection
Submit
Gov.
Settlement
Report
to
National
Assembly
Submit
Gov.
Settlement
Report
to
National
Assembly
Settlement Review
by National
Assembly
Settlement Review
by National
Assembly
Preliminary
Review
of
Settlement
Preliminary
Review
of
Settlement
Preliminary
Review
of
Budget
Preliminary
Review
of
Budget
Confirm
Budget
Confirm
Budget
4. Fiscal Calendar4. Fiscal Calendar
20202020
Central Gov.(items): General Account(1), Special Account(18), Public Fund(64)
National Tax Revenue
187.6 trn won (60%)
Public Funds Revenue102.3 trn won (32%)
Non-tax revenue 24.5 trn won (8%)
Welfare86.4 trn won (28%)
Education41.2 trn won (13%)
Others92.9 trn won (30%)
National Defense31.4 trn won ( 10%)
Economy 57.2 trn won (19%)
Revenue: 314.4 trn won Expenditure: 309.1 trn won(Welfare 〉Economy 〉Education)
Public finance of central government (FY2011)
III. Fiscal Environment of KoreaIII. Fiscal Environment of Korea5. Fiscal Structure5. Fiscal Structure
5555. Fiscal Structure
21212121
Gross Revenue(Budget+Fund) is expected to grow at 7.2% (2011~2015)
’11 ’12 ’13 ’14 ’15
212.1 234.5 259.4 273.9 286.8314.4 344.1 375.7 395.8 415.3
102.2 109.6 116.3 121.9 128.5Budget
Fund
(trillon won)
yoy 7.2%
III. Fiscal Environment of KoreaIII. Fiscal Environment of Korea
Gross Expenditure is expected to grow at 4.8%(2011~2015년)
-> 2.4% lower than the growth rate of Gross Revenue
’11 ’12 ’13 ’14 ’15
216.3 227.0 239.1 248.9 260.0
309.1 326.1 341.9 357.5373.1
92.7 99.1 102.9 108.6 113.1
Budget
Fund
(Trillion Won) yoy 4.8%
6. Mid Term Fiscal Plan6. Mid Term Fiscal Plan6666. Mid-Term Fiscal Plan
22222222
Consolidate Fiscal Balance(Adjusted) is expected to reach balance in 2013
National Debt is targeted at 27.9% on GDP, in 2015
448.2
National debt
(trillion won)percentageagainst GDP
460.0 466.4 471.6
32.8 31.3 29.6 27.9
’12 ’13 ’14 ’15
35.1
’11
435.5
’12 ’13
0.2
’14
3.1
’15’11
∆∆∆∆25.0
5.3
∆∆∆∆14.3∆∆∆∆2.0
0.30.20.0∆∆∆∆1.0
Fiscal Balance(trillion won)
percentageagainst GDP
III. Fiscal Environment of KoreaIII. Fiscal Environment of Korea7. Glance at Mid Term Fiscal Status7. Glance at Mid Term Fiscal Status
<Fiscal Balance><Fiscal Balance><Fiscal Balance><Fiscal Balance> <National Debt><National Debt><National Debt><National Debt>
24242424
Board of Audit & Board of Audit & Board of Audit & Board of Audit & InspectionInspectionInspectionInspection Local education financeLocal education financeLocal education financeLocal education finance
Public enterprises/ Public enterprises/ Public enterprises/ Public enterprises/ GovGovGovGov’’’’tttt----Affiliated Affiliated Affiliated Affiliated
agenciesagenciesagenciesagencies
FinancialFinancialFinancialFinancialinstitutionsinstitutionsinstitutionsinstitutions
OLAPOLAPOLAPOLAPOLAPOLAPOLAPOLAP EISEISEISEISEISEISEISEIS
DMDMDMDM
BudgetBudgetBudgetBudget
DWDWDWDW
TreasuryTreasuryTreasuryTreasury
AssetAssetAssetAsset
LiabilityLiabilityLiabilityLiability
AccountingAccountingAccountingAccounting
DBAS EDWDBAS EDWDBAS EDWDBAS EDWDBAS EDWDBAS EDWDBAS EDWDBAS EDW
Budget
Accounting
Program
data
GFSGFSGFSGFSGFS
Approximately 21 sub-systems (Project Management/ Budget/Accounting/Statistical Analysis, etc) and
external interface system.
1.Outlay of Composition1.Outlay of CompositionIV. Components and FunctionsIV. Components and Functions
Integrated Fiscal InformationIntegrated Fiscal InformationIntegrated Fiscal InformationIntegrated Fiscal InformationIntegrated Fiscal InformationIntegrated Fiscal InformationIntegrated Fiscal InformationIntegrated Fiscal Information
Work Support Work Support Work Support Work Support Work Support Work Support Work Support Work Support SystemSystemSystemSystemSystemSystemSystemSystem
Fiscal Statistics Analysis SystemFiscal Statistics Analysis SystemFiscal Statistics Analysis SystemFiscal Statistics Analysis SystemFiscal Statistics Analysis SystemFiscal Statistics Analysis SystemFiscal Statistics Analysis SystemFiscal Statistics Analysis SystemUnit Business Management SystemUnit Business Management SystemUnit Business Management SystemUnit Business Management SystemUnit Business Management SystemUnit Business Management SystemUnit Business Management SystemUnit Business Management System
Fiscal I/F SystemFiscal I/F SystemFiscal I/F SystemFiscal I/F SystemFiscal I/F SystemFiscal I/F SystemFiscal I/F SystemFiscal I/F System
Local governmentLocal governmentLocal governmentLocal governmentfinancefinancefinancefinance
Asset & Credit, Debt MgtAsset & Credit, Debt MgtAsset & Credit, Debt MgtAsset & Credit, Debt MgtAsset & Credit, Debt MgtAsset & Credit, Debt MgtAsset & Credit, Debt MgtAsset & Credit, Debt Mgt
Treasury MgtTreasury MgtTreasury MgtTreasury MgtTreasury MgtTreasury MgtTreasury MgtTreasury Mgt
Budget MgtBudget MgtBudget MgtBudget MgtBudget MgtBudget MgtBudget MgtBudget Mgt
Accounting MgtAccounting MgtAccounting MgtAccounting MgtAccounting MgtAccounting MgtAccounting MgtAccounting Mgt
Electronic Bill and Electronic Bill and Electronic Bill and Electronic Bill and Electronic Bill and Electronic Bill and Electronic Bill and Electronic Bill and PaymentPaymentPaymentPaymentPaymentPaymentPaymentPayment
EBPP
EFT
Budget FormationFiscal Plan
ExpenditureRevenue Treasury
Inventory
Debt
Credit(bond)
Property
CostSettlement Meta DataMeta DataMeta DataMeta DataMeta DataMeta DataMeta DataMeta Data
Project MgtProject MgtProject MgtProject MgtProject MgtProject MgtProject MgtProject Mgt
Monitoring
Execution
Government Finance Government Finance Government Finance Government Finance Government Finance Government Finance Government Finance Government Finance StatisticsStatisticsStatisticsStatisticsStatisticsStatisticsStatisticsStatistics
GFSM ‘01
GFSM ‘86
25252525
<Interface with External systems>
DBAS connects with related systems to integrate financial informations
Autonomous Local GovAutonomous Local GovAutonomous Local GovAutonomous Local Gov, Separate fiscal systems, Collection(tax&customs) Org., Financi, Separate fiscal systems, Collection(tax&customs) Org., Financi, Separate fiscal systems, Collection(tax&customs) Org., Financi, Separate fiscal systems, Collection(tax&customs) Org., Financial Network,al Network,al Network,al Network, Etc.Etc.Etc.Etc.
Housing Fund
Pension FundCredit guarantee
Fund
Employment
Insurance
Agencies with own systems
Ministry of DefenseDefense Financial Information
System
Ministry of Knowledge
EconomyManagement Information
System
Bulk collection Agencies
Bank of Korea
Financial Network
Ntl. Property
Korea Asset Mng.
Corportaion
G2B
Public procurement
E-Inspection
Board of Audit and Inspection
Banks
Financial
Telecommunications &
Clearings
Ntl. Tax Service
Customs Service
Police Agency
Local Gov. system
Local Gov. Finance
Local Gov. EducationKorea Forest Service
Central Financial Information System
IV. Components and FunctionsIV. Components and Functions(Continued)(Continued)
26262626
Portal through which all the Ministries, Subordinate Organizations and their Local offices access dBrain
How to setup dBrain and trouble shoooting
Guideline for preparing 2010 Settlement
Report
[budget] Manual for Subsidy to Local
Governments
[budget] Manual for execution of subsidy for
private sector
ArchivesArchivesArchivesArchives
UserUserUserUser ManualManualManualManual
BoardBoardBoardBoard CommunityCommunityCommunityCommunity MonitoringMonitoringMonitoringMonitoring InquiryInquiryInquiryInquiry Cyber EducationCyber EducationCyber EducationCyber EducationTOTOTOTO----DODODODO
5. Schedule for Digital Budget & Accounting System-users regular training in 2011
4.Official execution records of subsidy for local government & public organization
late July, 2011
Shortcut to NAFIS
Shortcut to FIMSYS
Shortcut to for Digital Budget &
Accounting System website
Shortcut to Ministry of Strategy
and Finance
Shortcut to dBrain BCP
Shortcut to Public Procurement
Service(G2B)
Shortcut to Ministry of Government
Legislation
7 Methods to prevent from Zombie-PC
urgent service for system malfunction
02-6908-8680
Operation hours/ Weekend/Holiday
Request for approval Information
In Process
my page | my information | preference | Help Desk | logoutmy page | my information | preference | Help Desk | logoutmy page | my information | preference | Help Desk | logoutmy page | my information | preference | Help Desk | logout
Search Users
0 case 0 caseWaiting
NoticeNoticeNoticeNotice
FAQFAQFAQFAQ
<Web- Portal>
IV. Components and FunctionsIV. Components and Functions(Continued)(Continued)
27272727
[To Do] -> Access to each Unit system
Sector
fiscal year
unit program
Ministry
Project
Fund plan
Revenue
Expenditure
National propertyInventoriesProcurement
Accounts settlement
Favorites list setting
Investment program
Budget execution
Budget formation
Program management
My Favorites
In progress
progressprogressprogressprogress Project management
Budgetformation
Budget execution
Investment FundPlan
Payrolls
-------[ menu]--------
Treasury management
Fund Surplus management
Foreign borrowing
Loan
Domestic borrowing
Public Fund Operation
Treasury status
Revenue
Expenditure
National Asset
Inventory
Procurement (contract)
Credit
Debt
Accounting & Settlement
Cost
Government Financial Statistics
EBPP (Electronic Bill)
EFT (Electronic Funds Transfer)
Statistical analysis
Electronic Approval
Authorization and Offices
Base (Key) information
Template
[ menu]
FavoriteFavoriteFavoriteFavorite
YearMinistry of
Strategy and Finance
Project enrollment
field
My workMy workMy workMy work
<Web- Portal>
IV. Components and FunctionsIV. Components and Functions(Continued)(Continued)
28282828
Management of registration, operation and termination of Projects
Manage Projects-Investment Plan
-Budget Formation and
Execution
-Asset management
-Accounting and
Settlement
Monitoring Program Information
2. Project Management2. Project Management
1111
2222
3333
Project management system portalProject management system portalProject management system portalProject management system portalProject management system portalProject management system portalProject management system portalProject management system portal
Manage Life-Cycle of fiscal project from register, formation, allocation, expenditure, management of its assets anddebts, to termination of the project
사업 모니터링
Unit systemsUnit systems
Budget,Budget,
Treasury,Treasury,
Asset,Asset,
Debt.Debt.
Accounting Accounting
System,System,
etc.etc.
Request
ProgramProgram
Basic InfoBasic InfoBudgetBudget TreasuryTreasury
DebtDebt SettlementSettlement AssetAssetApproval
BudgetBudget Creditl,DebtCreditl,Debt
TreasuryTreasury
CostCostAssetAsset
SettlementSettlement
Project Monitoring
Project Mgt SystemProject Mgt SystemProject Mgt SystemProject Mgt SystemProject Mgt SystemProject Mgt SystemProject Mgt SystemProject Mgt System
CostCost
Lifecycle
management
Lifecycle Lifecycle
managementmanagement
Register projectRegister project
TerminationTermination
PerformancePerformance
IV. Components and FunctionsIV. Components and Functions
29292929
1. Project enrollment and closure
User project enrollment project Closure
OfficeMinistry
CFO
project
Manager
projectReview / Approve
project Register
request
Unit Program
Manager
projectReview / Approve
request
projectReview / Approve
projectClose
request
projectReview / Approve
request
projectManagement
IV. Components and FunctionsIV. Components and Functions2. Project Management2. Project Management
2. Project Management Portal
Classfication User Budget Request Expenditure Request Purchase Request
Fiscal WorkingSystem
(Budget,Expenditure, Procurement
Etc. )
Project Management
Portal
experienced officer
For Project
1 2 3
Search Project Detail &
Related Information
Moving Budget Request
in My-Menu
ProcessingIn Budget System
MonitoringBudget
Formation Information
Request
Enrollmentdocument of
budget request
Moving Expenditure Request
In My-Menu
ProcessingIn Expenditure
System
MonitoringExpenditure
Situation Information
Request
EnrollmentDocument of expenditure
request
MovingPurchase Request
in My-Menu
ProcessingIn Procurement
System
MonitoringProcurement/
Contract Information
Request
Enrollmet document of
purchase request
Search Project Detail &
Related Information
Search Project Detail &
Related Information
IV. Components and FunctionsIV. Components and Functions2. Project Management2. Project Management
3. Project Management – Project Basic Info Monitoring (Example)
2
3
6
4
5
1
IV. Components and FunctionsIV. Components and Functions2. Project Management2. Project Management
4. Preliminary Feasibility Study
partition User Project Selection
Ministry of
strategy and
Finance
OfficeMinistry
Preliminary
Feasibility
Officer
CFO
project
manager
Project SurveyReview / SubmitProject Survey
Review / Submit
Register Project Survey
Register Project Survey
Project Survey Request
Project Survey Request
Project surveySelection
Project surveySelection
SearchSelection Result
SearchSelection Result
Search Selection Result
Search Selection Result
Request
KDIKDIRequest offline
IV. Components and FunctionsIV. Components and Functions2. Project Management2. Project Management
5. Total Project Cost Management
User Discussive Coordination Self control Change
Setting for Self Control Limit Amount
Ministry of
Strategy and
Finance
Line Ministry
Total Project
Manager
Project Manager
Investment
Project
Officer
CFO
Request Limit Setting
for Self Control Change
Review Limit Setting /Confirm
Discussion Request
Review the Discussion
Request/submit
Accept
Conciliation/Notification
submit
Receipt
Review
request
Self Control Change
Review/Confirm
Self Control
Change
Registration
Review
request
Review
request
1
2 3
IV. Components and FunctionsIV. Components and Functions2. Project Management2. Project Management
Establishing midEstablishing midEstablishing midEstablishing mid----term term term term
fiscal planfiscal planfiscal planfiscal plan---- National FiscalNational FiscalNational FiscalNational FiscalManagement PlanManagement PlanManagement PlanManagement Plan
Yearly Budget Yearly Budget Yearly Budget Yearly Budget
FormationFormationFormationFormation
Budget allocation, Budget allocation, Budget allocation, Budget allocation, executionexecutionexecutionexecution-Periodic allocation :Periodic allocation :Periodic allocation :Periodic allocation :
quaterlyquaterlyquaterlyquaterly
-Occasional allocationOccasional allocationOccasional allocationOccasional allocation
Budget Budget Budget Budget execution execution execution execution
& & & & allocationallocationallocationallocation
Budget Budget Budget Budget Budget Budget Budget Budget execution execution execution execution execution execution execution execution
& & & & & & & & allocationallocationallocationallocationallocationallocationallocationallocation
---- 13 13 13 13 ----
Budget Management SystemBudget Management SystemBudget Management SystemBudget Management SystemBudget Management SystemBudget Management SystemBudget Management SystemBudget Management System
Establishing mid-term fiscal plan by budget management system
Formulation and management of yearly budget
Budget SystemBudget SystemBudget SystemBudget SystemBudget SystemBudget SystemBudget SystemBudget System 1111
2222
3333
Fiscal planFiscal planFiscal planFiscal planFiscal planFiscal planFiscal planFiscal planFiscal planFiscal planFiscal planFiscal plan
BudgetBudgetBudgetBudget
FormulationFormulationFormulationFormulation
BudgetBudgetBudgetBudgetBudgetBudgetBudgetBudget
FormulationFormulationFormulationFormulationFormulationFormulationFormulationFormulation
분야분야분야분야
Budget Budget
allocationallocation
ProgramProgramProgramProgram
Unit ProgramUnit Program Unit ProgramUnit Program
ProjectProject ProjectProject
FieldField
SectorSector SectorSector
16 Fields16 Fields16 Fields16 Fields
69 Sectors69 Sectors69 Sectors69 Sectors
3. Budget Management System3. Budget Management System
- Gov. Budget Request
IV. Components and FunctionsIV. Components and Functions
35353535
Line ministry can make a plan for annual budget formation within its ceiling which is decided
on the basis of the scheduled amount for midterm fiscal plan.
The ceiling of budget information which is a part of midterm fiscal plan is used for reference
when requesting the annual budget.
Detail information of projectDetail information of projectDetail information of projectDetail information of project
project
Planned 2009
2010 Transportation Facilities Special Accounts /Yu-Su Harbor(New)/ Harbor Account / Major & General Harbor Construction/General Harbor
Construction
Modified 2009 request 2010 proposal 2010 confirmed 2010
Fiscal/Account project info. mid Term Forecastmid Term Forecastmid Term Forecastmid Term Forecast Documents
Fiscal/Account Amount Remark
Search Excel Close
Save Add Del
IV. Components and FunctionsIV. Components and Functions3. Budget Management System3. Budget Management System
36363636
Transfer payment resultTransfer payment resultTransfer payment resultTransfer payment result
transfer payment result transfer payment result transfer payment result transfer payment result
send notice infosend notice infosend notice infosend notice infotransfer payment resulttransfer payment resulttransfer payment resulttransfer payment result
transfer payment (daily)transfer payment (daily)transfer payment (daily)transfer payment (daily)
PayerPayerPayerPayerPayerPayerPayerPayer
****EBPP : Electronic Bill Presentment & PaymentEBPP : Electronic Bill Presentment & PaymentEBPP : Electronic Bill Presentment & PaymentEBPP : Electronic Bill Presentment & Payment
Collecting agency notifies payer, and transfers summary information of notice to dBrain system.
Payer pays tax by Internet Banking or visiting banks, etc.
Commercial bank checks and receives noticed payment, and sends results to dBrain through EBPP system
4.Revenue/EBPP4.Revenue/EBPP
send notice infosend notice infosend notice infosend notice info
Bank Of KoreaBank Of KoreaBank Of KoreaBank Of KoreaBank Of KoreaBank Of KoreaBank Of KoreaBank Of Korea
noticenoticenoticenotice
paymentpaymentpaymentpayment(Internet Banking,(Internet Banking,(Internet Banking,(Internet Banking,ATM , etc.)ATM , etc.)ATM , etc.)ATM , etc.)
MoSFMoSFMoSFMoSF
CollectionCollectionCollectionCollectionOfficerOfficerOfficerOfficer
IV. Components and FunctionsIV. Components and Functions
37373737
5. Payment / EFT 5. Payment / EFT
Requests
payment
Request TransferTransfers/ Withdrawals
approval of expense
Request
Transfer
Transfer result
• EFT : Electronic Funds TransferEFT : Electronic Funds TransferEFT : Electronic Funds TransferEFT : Electronic Funds Transfer
Creditor requests payment for service or goods by internet
Government internally approves the expense, and demands the Bank of Korea to transfer funds tocreditor’s account
Bank of Korea sends the fund-transfer result to dBrain in real-time
Transfer result
Transfer result
(SMS message)
Transfer result
IV. Components and FunctionsIV. Components and Functions
38383838
Registry
Management
Registry
Management
ComprehensiveComprehensiveComprehensiveComprehensiveComprehensiveComprehensiveComprehensiveComprehensive
planplanplanplanplanplanplanplan
Operation and Operation and Operation and Operation and Operation and Operation and Operation and Operation and
ManagementManagementManagementManagementManagementManagementManagementManagement
-------- by planby planby planby planby planby planby planby plan
Registry Registry Registry Registry Registry Registry Registry Registry
managementmanagementmanagementmanagementmanagementmanagementmanagementmanagement
---- 13 13 13 13 ----
Asset management systemAsset management system
Function : Comprehensive asset plan, asset management, operatioFunction : Comprehensive asset plan, asset management, operatioFunction : Comprehensive asset plan, asset management, operatioFunction : Comprehensive asset plan, asset management, operation, registry managementn, registry managementn, registry managementn, registry management
Linked with other sub systems or external systems : Revenue / ExLinked with other sub systems or external systems : Revenue / ExLinked with other sub systems or external systems : Revenue / ExLinked with other sub systems or external systems : Revenue / Expenditure, G2B, Onbid systempenditure, G2B, Onbid systempenditure, G2B, Onbid systempenditure, G2B, Onbid system
Management and operationManagement and operation1111
2222
3333
Comprehensive
plan
Comprehensive
plan
6. Asset Management
Acquisition Conversion
Disposal
Monitoring
Operation
Preservation
of rights
Survey
IV. Components and FunctionsIV. Components and Functions
39393939
7.Accounting/ settlement7.Accounting/ settlementAutomatic journalizing and management of overall section report
Two-track Settlement : Budget settlement and Finance settlement
Same Accounting software used by all spending units
Accrual basis of accountingAccrual basis of accountingAccrual basis of accountingAccrual basis of accountingAccrual basis of accountingAccrual basis of accountingAccrual basis of accountingAccrual basis of accounting
Two-track settlement
Record on Accounting Books in real-time
Automatic journalizingAccrual basisAccrual basisAccrual basisAccrual basisAccrual basisAccrual basisAccrual basisAccrual basis
General LedgerGeneral LedgerList of Revenue andList of Revenue and
ExpenditureExpenditure
Budget Settlement Finance settlement
Cash basis of accounting
• Collection
• Approval of expenditure
• Acquisiton of assets
• disposal of assets
:
transaction
Automatic jounalizing moduleAutomatic jounalizing moduleCash payment
NonNon--cash transactioncash transactionCash transactionCash transaction
1
2
3
• reserve fund
• depreciation
:
• Change assets
• Transfer assets
:
Settlement modification
Fluctuation of assets and debt
• Budget SettlementBudget SettlementBudget SettlementBudget Settlement---- Program SettlementProgram SettlementProgram SettlementProgram Settlement---- Attached specificationsAttached specificationsAttached specificationsAttached specifications
•••• Financial SettlementFinancial SettlementFinancial SettlementFinancial Settlement
---- Statement of Fiscal Operation Statement of Fiscal Operation Statement of Fiscal Operation Statement of Fiscal Operation
---- Statement of Fiscal StatusStatement of Fiscal StatusStatement of Fiscal StatusStatement of Fiscal Status
---- NotesNotesNotesNotes
---- Required Supplementary Info. Required Supplementary Info. Required Supplementary Info. Required Supplementary Info.
---- Attached specificationsAttached specificationsAttached specificationsAttached specifications
• Budget SettlementBudget SettlementBudget SettlementBudget Settlement---- Program SettlementProgram SettlementProgram SettlementProgram Settlement---- Attached specificationsAttached specificationsAttached specificationsAttached specifications
•••• Financial SettlementFinancial SettlementFinancial SettlementFinancial Settlement
---- Statement of Fiscal Operation Statement of Fiscal Operation Statement of Fiscal Operation Statement of Fiscal Operation
---- Statement of Fiscal StatusStatement of Fiscal StatusStatement of Fiscal StatusStatement of Fiscal Status
---- NotesNotesNotesNotes
---- Required Supplementary Info. Required Supplementary Info. Required Supplementary Info. Required Supplementary Info.
---- Attached specificationsAttached specificationsAttached specificationsAttached specifications
---- Revenue/Expenditure bookRevenue/Expenditure bookRevenue/Expenditure bookRevenue/Expenditure book- Journal Journal Journal Journal ---- General LedgerGeneral LedgerGeneral LedgerGeneral Ledger---- Subsidiary Ledger by Info. ItemsSubsidiary Ledger by Info. ItemsSubsidiary Ledger by Info. ItemsSubsidiary Ledger by Info. Items---- Trial and BalanceTrial and BalanceTrial and BalanceTrial and Balance
---- Revenue/Expenditure bookRevenue/Expenditure bookRevenue/Expenditure bookRevenue/Expenditure book- Journal Journal Journal Journal ---- General LedgerGeneral LedgerGeneral LedgerGeneral Ledger---- Subsidiary Ledger by Info. ItemsSubsidiary Ledger by Info. ItemsSubsidiary Ledger by Info. ItemsSubsidiary Ledger by Info. Items---- Trial and BalanceTrial and BalanceTrial and BalanceTrial and Balance
IV. Components and FunctionsIV. Components and Functions
40404040
Automatic classification and allocation of costs
Cost infoCost infoCost infoCost info Program infoProgram infoProgram infoProgram infoClassify transactions costClassify transactions costClassify transactions costClassify transactions costClassify transactions costClassify transactions costClassify transactions costClassify transactions cost
informations in real timeinformations in real timeinformations in real timeinformations in real timeinformations in real timeinformations in real timeinformations in real timeinformations in real time
Allocating indirect costsAllocating indirect costsAllocating indirect costsAllocating indirect costsAllocating indirect costsAllocating indirect costsAllocating indirect costsAllocating indirect costs
according to rulesaccording to rulesaccording to rulesaccording to rulesaccording to rulesaccording to rulesaccording to rulesaccording to rules
-------- direct cost, personnell direct cost, personnell direct cost, personnell direct cost, personnell direct cost, personnell direct cost, personnell direct cost, personnell direct cost, personnell
expenses, area, etc.expenses, area, etc.expenses, area, etc.expenses, area, etc.expenses, area, etc.expenses, area, etc.expenses, area, etc.expenses, area, etc.
TransactionTransaction
Aggregation
of Rev/Cost
Aggregation
of Rev/Cost
Allocation of
Indirect costs
Allocation of
Indirect costs
Cost
calculation
Cost
calculation
Allocation for Allocation for Allocation for Allocation for Indirect costsIndirect costsIndirect costsIndirect costs
RevenueRevenueRevenueRevenue
Cost Allocation ruleCost Allocation rule
DirectDirectDirectDirectCost Cost Cost Cost FromFromFromFrom
ProgramProgramProgramProgram
Inderect Inderect Inderect Inderect CostCostCostCost
Common Common Common Common costcostcostcost
Common CostCommon CostCommon CostCommon CostProgram Net CostProgram Net CostProgram Net CostProgram Net Cost
CostCostCostCost
Common RevenueCommon RevenueCommon RevenueCommon Revenue
Support various types ofSupport various types ofSupport various types ofSupport various types ofSupport various types ofSupport various types ofSupport various types ofSupport various types of
reports reports reports reports reports reports reports reports -------- by projectsby projectsby projectsby projectsby projectsby projectsby projectsby projects
Automatic
Classification
Common Common Common Common
RevenueRevenueRevenueRevenue
DirectDirectDirectDirectRevenueRevenueRevenueRevenue
fromfromfromfromProgramProgramProgramProgram
IV. Components and FunctionsIV. Components and Functions(Continued)(Continued)
41414141
Linkage
systemPerformance management systemSystem user
Project management• Ministry of Strategy
and Finance
• Performance
Management Officer
• Management of criteria for self evalutaion
• Management of self evaluation
• Review the Evaluation results
• Follow up measures for evaluation results
Autonomous Evaluation
• Management of status of In-depth evaluation
• Follow up measures of evaluation results
In-depth Evaluation
• Search performance results and status
• Monitoring(Dashboard) Main projects
Performance monitoring
NTISMinistry of Defense
External
Connection
• Management of list of contents
• Structure of performance goals
• Performance plan for unit program(project)
• Performance plan for program
• Management of performance plan
• Review and Confirm Performance plan
Management of performance plan
• Management of list of contents
• Performance report for Unit program(project)
• Performance report for Program
• Management of performance report
• Review and confirm a Performance Report
Managemant of performance report Budget management
Account management
[Each
ministry]
(CFO)
• Program manager
• Unit program manager
• Project manager
Cost management
8. Performance Mgm. System8. Performance Mgm. System8. Performance Mgm. System8. Performance Mgm. SystemIV. Components and FunctionsIV. Components and Functions
42424242
� Performance goal managementPerformance goal managementPerformance goal managementPerformance goal management
� For each fiscal project, Performance goal is set during budget formation[PerformancePerformancePerformancePerformance PlanPlanPlanPlan] and the
results are evaluated at the settlement stage[performance reportperformance reportperformance reportperformance report]
� Performance plan is attached to budget proposal, while performance report is attached to
government settlement report, both of which are submitted to the National Assembly.
� Autonomous EvaluationAutonomous EvaluationAutonomous EvaluationAutonomous Evaluation
� Every project goes under overhaul every 3 years in order to overhaul the performance indicators,
relevancy of them, and whether the projects has attained the goals.
� CFOs in each ministry conduct autonomous evaluation and then MoSF reviews the result
→ Evaluation results are reflected in the next year’s budget amount
� InInInIn----depth evaluationdepth evaluationdepth evaluationdepth evaluation
� Fiscal projects that have had issues during operation are bound to In-depth evaluation
: issues aroused by National Assembly, BAI and the Public.
� Performance result is used for improvement of the project as well as next year’s budget formation
(Continued) (Continued) (Continued) (Continued) IV. Components and FunctionsIV. Components and Functions
43434343
9. Statistical Analysis9. Statistical Analysis
homepagehomepagehomepagehomepagehomepagehomepagehomepagehomepage
Fiscal Statistical Analysis SystemFiscal Statistical Analysis SystemFiscal Statistical Analysis SystemFiscal Statistical Analysis SystemFiscal Statistical Analysis SystemFiscal Statistical Analysis SystemFiscal Statistical Analysis SystemFiscal Statistical Analysis System
OLAP EIS
extract
Conversion
and Refining
Load
Integrate finance
EIS Martbudget accounting
dBrain data
External data
Manually input data
Fiscal
information
Affiliated organization/ public enterprise
local government education
finance information system
local governmentfinance system
local
Fiscal information
Summary
informationLocal education
Fiscal information
link link link
Central financial information sys
settlement
fund
budget Project management revenue expenditure
assets and Inventory procurement
credit debt
DW
Data Mart
dBraindBraindBraindBraindBraindBraindBraindBrain
External statistics
extracts // Change // Extract, Transform, Load
IV. Components and FunctionsIV. Components and Functions
Cost
44444444
VVVV Operation & MaintenanceOperation & MaintenanceOperation & MaintenanceOperation & Maintenance
45454545
V. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and Maintenance1. Organization Chart1. Organization Chart1. Organization Chart1. Organization Chart
National National National National
propertypropertypropertyproperty
/Item/Item/Item/Item
AccountingAccountingAccountingAccounting
settlementsettlementsettlementsettlement
OperationOperationOperationOperation
CenterCenterCenterCenter
Daejeon Daejeon Daejeon Daejeon
CenterCenterCenterCenter
Gwangju Gwangju Gwangju Gwangju
CenterCenterCenterCenter
Revenue /Revenue /Revenue /Revenue /
CreditCreditCreditCredit
Fund/DebtFund/DebtFund/DebtFund/Debt
StandardStandardStandardStandard
informationinformationinformationinformation
Contract Contract Contract Contract
managementmanagementmanagementmanagement
Budget & Statistical Budget & Statistical Budget & Statistical Budget & Statistical
Analysis teamAnalysis teamAnalysis teamAnalysis teamAccounting Accounting Accounting Accounting
teamteamteamteam
Technical Technical Technical Technical
Architecture teamArchitecture teamArchitecture teamArchitecture team
EBPP/EFT EBPP/EFT EBPP/EFT EBPP/EFT
Operating Operating Operating Operating
Mgmt. teamMgmt. teamMgmt. teamMgmt. team
ProjectProjectProjectProject
managementmanagementmanagementmanagement
User Help User Help User Help User Help
DeskDeskDeskDesk
Budget FormationBudget FormationBudget FormationBudget Formation
Budget AllocationBudget AllocationBudget AllocationBudget Allocation
Statistical AnalysisStatistical AnalysisStatistical AnalysisStatistical Analysis
ExpenditureExpenditureExpenditureExpenditure
Project ManagementProject ManagementProject ManagementProject Management
Expenditure & Project Expenditure & Project Expenditure & Project Expenditure & Project
Mgmt. teamMgmt. teamMgmt. teamMgmt. team
Fiscal Management and Fiscal Management and Fiscal Management and Fiscal Management and Coordination DivisionCoordination DivisionCoordination DivisionCoordination Division
Fiscal Management BureauFiscal Management BureauFiscal Management BureauFiscal Management BureauFiscal Management BureauFiscal Management BureauFiscal Management BureauFiscal Management Bureau
SAMSUNG SDS Consortium with LG CNSSAMSUNG SDS Consortium with LG CNSSAMSUNG SDS Consortium with LG CNSSAMSUNG SDS Consortium with LG CNS
Fiscal Execution Fiscal Execution Fiscal Execution Fiscal Execution Management Division Management Division Management Division Management Division
Government Accounting &Government Accounting &Government Accounting &Government Accounting &Reporting DivisionReporting DivisionReporting DivisionReporting Division
Fiscal Information Fiscal Information Fiscal Information Fiscal Information System Division System Division System Division System Division
Government FinancialGovernment FinancialGovernment FinancialGovernment FinancialAccounting DivisionAccounting DivisionAccounting DivisionAccounting Division
46464646
V. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and Maintenance2. Operation Center2. Operation Center2. Operation Center2. Operation Center
Operation Center : 15 subOperation Center : 15 subOperation Center : 15 subOperation Center : 15 sub----teams that takes care of respective unit systemsteams that takes care of respective unit systemsteams that takes care of respective unit systemsteams that takes care of respective unit systems
47474747
V. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and Maintenance2. Operation Center2. Operation Center2. Operation Center2. Operation Center
Call Center : 30 staffs receiving questions and providing troublCall Center : 30 staffs receiving questions and providing troublCall Center : 30 staffs receiving questions and providing troublCall Center : 30 staffs receiving questions and providing troubleeee----shootingshootingshootingshooting
48484848
V. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and Maintenance2. Operation Center2. Operation Center2. Operation Center2. Operation Center
Training Center : 35 computers for trainingTraining Center : 35 computers for trainingTraining Center : 35 computers for trainingTraining Center : 35 computers for training
49494949
자금·자산·부채관리 회계·결산성과관리
(추후)
User organizations and Users User organizations and Users User organizations and Users User organizations and Users
Organization User Authorized Role Function
Line Ministries
(including
Subordinate
Organizations)
Officers in charge of Fiscal
operations : Budget, Treasury, Accounting , etc.
CFO,Project Manager,Collection officer,Financial officer,
Disbursement officer,Accounting officer,Asset Manager,etc.
Budget, Revenue · Payment, Cash · Asset · Debt,
Accounting · Settlement
Public
Agencies
Personnel Entrusted with
Central Gov. business
Collection officer, Financial officer,
Disbursement officer,Asset Manager
Revenue · Payment, Asset
Local Govs.
Officers
Entrusted with
Central Gov. business
Collection officer, Financial officer,
Disbursement officer,Asset Manager
Revenue · Payment,
Asset
V. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and Maintenance2. Users 2. Users 2. Users 2. Users
50505050
Number of users : 58,302
- budget : 11,345
- project management : 49,233
- revenue, expenditure : 38,257
- asset, inventory : 38,966
Transactions processed(2010)
- 300,000 transactions by 14,000 users per day
- payment about 4.6 trillion won(4.3 billion dollar) on a daily basis
Support for users(2010)
- user support center : 1,257 calls/day
- Web Portal Q&A board : 101 answers/day
※ level of user satisfaction : 52.6 point(2008) → 55.9 (2009) → 62.4 (2010)
V. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and Maintenance
etc
13.81%
budget
7.10%
expenditure
Revenue
23.93%
project management
30.79%
Asset & inventory
24.37%
(Continued)(Continued)
100% of100% of100% of100% ofBudget & Accounting Budget & Accounting Budget & Accounting Budget & Accounting
officersofficersofficersofficers
51515151
Main Fiscal Information from centralized database
Class Cycle
Revenue Status Daily, Monthly, Yearly
Expenditure Status Daily, Monthly, Yearly
National Asset Status Daily, Monthly, Yearly
National Credit Status Daily, Monthly, Yearly
Debt Status Daily, Monthly, Yearly
Integrated Fiscal Balance Report Monthly, Yearly
Gov Settlement Yearly
V. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and Maintenance3. Fiscal reports3. Fiscal reports3. Fiscal reports3. Fiscal reports
52525252
Main Fiscal Management Framework
Mechanism Management
Fiscal Risk Management Committee
Minister level committee to control fiscal risks
Fiscal Management ReviewThrough Fiscal Management Review, the government ca n assure
the regular and timely execution of government proj ects
* 5800 main projects from total 8000 projects
V. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and MaintenanceV. Operation and Maintenance4. Fiscal Management4. Fiscal Management4. Fiscal Management4. Fiscal Management
Fiscal PollicyFiscal PollicyFiscal PollicyFiscal Pollicy
BureauBureauBureauBureau
BudgetBudgetBudgetBudget
OfficeOfficeOfficeOffice
TreasuryTreasuryTreasuryTreasury
BureauBureauBureauBureau
Public Public Public Public
PolicyPolicyPolicyPolicy
BureauBureauBureauBureau
FiscalFiscalFiscalFiscal
ManagementManagementManagementManagement
BureauBureauBureauBureau
DBASDBASDBASDBAS
Vice Minister 2Vice Minister 2Vice Minister 2Vice Minister 2
Minister ofMinister ofMinister ofMinister of
Strategy and FinanceStrategy and FinanceStrategy and FinanceStrategy and Finance
Fiscal Risk Management Fiscal Risk Management Fiscal Risk Management Fiscal Risk Management
CommitteeCommitteeCommitteeCommittee
Fiscal Management Fiscal Management Fiscal Management Fiscal Management
ReviewReviewReviewReview
54545454
VI. Future PlanVI. Future Plan
Improve analysis system and forecasting(2011~)
- Data Mining, Simulation, etc.
Improve cost management system
- ABC(Activity Based Cost) management
1. Future Plans1. Future Plans1. Future Plans1. Future Plans