Implementing the Computerized Government Accounting System Philippine Experience

  • Slides: 60
Download presentation
Implementing the Computerized Government Accounting System: Philippine Experience Carmela S. Perez, DBA Assistant Commissioner,

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

Outline: § Constitutional Mandate § Government Accounting System Simplification and Computerization (New Government Accounting

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

Outline: § Basic Features § Financial Statements Generated § Financial Reports Generated § Conceptual

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

Outline: § Next Steps § Agency - Level Integrated Financial Management Information System (IFMIS)

Outline: § Next Steps § Agency - Level Integrated Financial Management Information System (IFMIS) • Components • Description • Objectives • Features • Benefits • Conceptual Framework § Inter-agency IFMIS § e. Audit § What They Say About e. NGAS

Constitutional Mandate “The Commission on Audit shall have exclusive authority, subject to limitations, to

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)

Government Accounting System Simplification and Computerization (NGAS and e. NGAS) Chairman Guillermo N. Carague

Government Accounting System Simplification and Computerization (NGAS and e. NGAS) 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 (e. NGAS)

Objectives § Standardize recording of government financial transactions § Consolidate Financial Reports for National

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

Milestones § NGAS designed and developed in June – October 2001 § NGAS launched

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

Milestones… § Started roll-out of e. NGAS in three NGAs and two LGUs in

Milestones… § Started roll-out of e. NGAS 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

e. NGAS Definition § New Government Accounting System (NGAS) software § Correct, reliable and

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

e. NGAS Environment / Technical Features § Runs on Microsoft SQL Server § Multi-user

e. NGAS 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

Beneficiaries § Agency management § Agency accounting personnel § Oversight and regulatory agencies §

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

Basic Features: User friendly screens

Basic Features: User friendly screens

Basic Features: Accounting journal entry templates for common transactions

Basic Features: Accounting journal entry templates for common transactions

Basic Features: Balanced debit and credit for accounting journal entries

Basic Features: Balanced debit and credit for accounting journal entries

Basic Features: Data validation

Basic Features: Data validation

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

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

Basic Features: Uses only the General Journal

Basic Features: Uses only the General Journal

Basic Features: Standard Chart of Accounts

Basic Features: Standard Chart of Accounts

Basic Features: Responsibility Accounting

Basic Features: Responsibility Accounting

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

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

Basic Features: 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

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

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

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

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

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

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

Basic Features: Project Accounting MONITORING OF EXPENSES INCURRED IN THE CONSTRUCTION OF GOVERNMENT PROPERTIES

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

Basic Features: Public Infrastructure / Reforestation Projects Monitoring

Basic Features: Public Infrastructure / Reforestation Projects Monitoring

Online Query Feature (with option to print): § Journal Entry Voucher § Expense per

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

Online Query Feature (with option to print): § Stocks Due for Reorder / Reorder

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

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

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

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

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

Financial Statements Generated § Statement of Income and Expenses (Condensed and Detailed) § Balance

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)

Financial Statements Generated Consolidated Balance Sheet - Condensed

Financial Statements Generated Consolidated Balance Sheet - Condensed

Financial Statements Generated Consolidated Statement of Income and Expenses Detailed

Financial Statements Generated Consolidated Statement of Income and Expenses Detailed

Financial Reports Generated § Trial Balance (Unadjusted, Pre-Closing and Post-Closing) § Consolidated Trial Balance

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

Financial Report Generated General Journal

Financial Report Generated General Journal

Financial Report Generated General Ledger

Financial Report Generated General Ledger

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

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

Journal Entry Voucher (JEV) Preparation Referenc e Docume nt Receives valid document Source Documen

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

Journal Entry Voucher (JEV) Review and Approval Referen ce Docume nt Source Docume nt

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

Query Opens Menu for Query Schedule of Receivab le Stocks Accounts Availabili Schedule ty

Query Opens Menu for Query Schedule of Receivab le Stocks Accounts Availabili Schedule ty of Payable Due for Accounts Reorder Repair History of Journal PPE Summa Entry Income ry of Voucher per Expense Responsi e per bi-lity Responsi Summ Center bi-lity ary of Center Report of Income e Recorded Supportin g Documen Identifies item in the Query list e-NGAS database Selects Query criteria Views / Prints result of Query Home

Report Generation e-NGAS database Opens Menu for reports Financial Reports Balance Sheet Trial Balance

Report Generation e-NGAS database Opens Menu for reports Financial Reports Balance Sheet Trial Balance Statemen t of Income and Expense Selects report to be generated Journal / Ledger General Ledger Statemen t of Cash Flows Statemen t of Governm ent Equity Views / Prints Reports General Journal Property, Plant and Equipme nt Ledger Card Construct -ion-in Progress Ledger Card Subsidiar y Ledger Supplies Ledger Card

Rollout Status NGAs 1 – 3 months completed § Bureau of the Treasury §

Rollout Status NGAs 1 – 3 months completed § Bureau of the Treasury § Department of Budget and Management § Energy Regulatory Commission § Philippine Carabao Center – 2 months § Housing & Urban Devt and Coordinating Council § PCASTRD – DOST § Philippine Air Force § Presidential Management Staff § Environmental Management Bureau § National Water Resources Board

Rollout Status NGAs 4 – 6 months completed § Central Luzon State University §

Rollout Status NGAs 4 – 6 months completed § Central Luzon State University § Department of Agrarian Reform § Department of Health § Department of Public Works and Highways § Department of Trade and Industry § Philippine Veterans Affairs Office § Metropolitan Manila Development Authority §Telecommunications Office

Rollout Status NGAs 7 – 12 months completed § Civil Service Commission § Department

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

Rollout Status NGAs Ongoing Implementation § Board of Investments § Bureau of fisheries and

Rollout Status NGAs Ongoing Implementation § Board of Investments § Bureau of fisheries and Aquatic Resources § Bureau of Internal Revenue § Department of Environment and Natural Resources § Department of Finance § Department of National Defense § Department of Science and Technology § Pasig River Rehabilitation Commission § Professional Regulation Commission § Technical Education and Skills Development Authority § Council for the Welfare of Children

Rollout Status LGUs § Benguet Province – 3 ½ months § Guiguinto, Bulacan –

Rollout Status LGUs § 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

Rollout Strategies § Provide COA rollout teams to assist agencies § Empower the agencies

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 e. NGAS 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

Lessons Learned from the Rollout Success Factors § Readiness of agency in terms of

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 cover more rollout sites § Opportunity for COA personnel to work as teams

Next Steps Agency - Level Integrated Financial Management Information System (IFMIS) Related Operating Systems

Next Steps Agency - Level Integrated Financial Management Information System (IFMIS) Related Operating Systems or ROS is a collection of webenabled application software designed to support a full Financial Management Information System. It consists of four modules: Cash Receipt Operations Cash Disbursements Operations Non-Cash Operations Payroll and Personnel Information System

Next Steps Agency – Level IFMIS Description: § consists of modules which can be

Next Steps Agency – Level IFMIS Description: § consists of modules which can be implemented independently § capable of establishing linkages between modules. § covers form preparation, transaction processing, and generation of queries and required reports § modules can be linked to e-NGAS and the Budget System § automated access of transaction details for the preparation of Journal Entry Vouchers and Obligation Slips § capable of changing configuration to adapt to NGAs, LGUs, and GOCCs needs

Next Steps Objectives: Agency - Level IFMIS § support government-wide and agency policy decisions

Next Steps Objectives: Agency - Level IFMIS § 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

Next Steps Features: Agency - Level IFMIS § User-friendly interface § Simplified entry of

Next Steps Features: Agency - Level IFMIS § User-friendly interface § Simplified entry of transactions and activities § Ability to export transaction data directly to specified data format § Ability to capture manually prepared transactions. § Some forms (i. e. Disbursement Voucher, Liquidation Report) can be prepared and sent by concerned employees through the web. § Queries and Reports can be viewed (with option to print) through the World Wide Web (www). § Records are protected from unauthorized access through appropriate administrative, physical, and technical safeguards.

Next Steps Agency - Level IFMIS Reporting Features: § Up-to-date generation of government standard

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 adhoc reports including headers and footers, column and row totals, page breaks, font styles, sizes and colors. § Performs currency conversion. § Some reports can be viewed in graphical formats. § Runtime, dates, terminal source, and user name are included in all reports.

Next Steps Agency - Level IFMIS Benefits of Web-based IFMIS § establishes its presence

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

Next Steps Agency - Level IFMIS Conceptual Framework

Next Steps Agency - Level IFMIS Conceptual Framework

Next Steps Inter - agency IFMIS Integrated IFMIS linking the following agencies § Department

Next Steps Inter - agency IFMIS Integrated IFMIS linking the following agencies § Department of Budget and Management (DBM) - e. Budget § 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

Next Steps e. Audit § Audit Software to match e. NGAS installed in agencies

Next Steps e. Audit § Audit Software to match e. NGAS installed in agencies § Standardize audit working papers § Risk – Based Financial Audit Manual § Use of existing Audit Softwares – TEAMate, Idea, Paradox

What Users / People say about e. NGAS Video Clip

What Users / People say about e. NGAS Video Clip