BEIS

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UPDATES on
eNGAS, eBudget System and Other Related
Application Systems
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OUTLINE

• Updates on
• eNGAS
• eBudget System
• Other Related Application Systems

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1.
electronic
NEW GOVERNMENT ACCOUNTING SYSTEM
(eNGAS)
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COMMISSION ON AUDIT
Legal Basis Relative to the NGAS and eNGAS
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Section 2, Article IX-D,1987 Philippine
Constitution
COAS CONSTITUTIONAL MANDATE RELATED TO ACCOUNTING
BOOKKEEPING
RULE-MAKING
REPORTING
Promulgate accounting rules and regulations
Submit Annual Reports to the President and the
Congress on the financial condition and operation
of the government
Keep the general accounts of the government
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NGAS/eNGAS
MILESTONES
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NGAS/eNGAS MILESTONES

• Initiated/Implemented Government Accounting
  Simplification and Computerization Project to
  design a new government accounting system (NGAS)
  to
• Simplify governing accounting
• Conform to international accounting standards
  and
• Generate periodic and relevant financial reports
  for better monitoring of performance

July 2001
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NGAS/eNGAS MILESTONES
Commenced the design/ development of integrated
VB version of NGAS with 10 subsystems
2nd Sem. 2001
Budget
General Ledger
Cashier-ing
Accounts Payable
Accounts Receivable
Project Monitoring
Property,Plant and Equipment
Payroll
HRIS
Inventory
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NGAS/eNGAS MILESTONES

• Use of NGAS by all
• National Government Agencies
• Local Government Units
• Massive training of accountants, budget officers
  and other personnel of government agencies on
  NGAS

Effective January 1, 2002
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NGAS/eNGAS MILESTONES
Started the development of
Jan 2003
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NGAS/eNGAS MILESTONES
Pilot-tested/Implemented at the COA Central
Office
Apr - Aug 2003
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NGAS/eNGAS MILESTONES
Implemented in all 15 COA Regional Offices
Apr 2004- Jun 2005
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NGAS/eNGAS MILESTONES
Implemented in NGAs, LGUs and GOCCs
Oct 2003- May 2008
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NGAS/eNGAS MILESTONES

• Use of NGAS by all GOCCs except
• Government banks
• Government Service Insurance System (GSIS)
• Social Security System (SSS)

Effective January 1, 2005
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NGAS/eNGAS MILESTONES

• Assessment of eNGAS implementation

May-Aug 2008
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NGAS/eNGAS MILESTONES

• Enhancement of
• Provision of technical support to users

May 2008- Aug 2010
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NGAS/eNGAS MILESTONES

• Implementation of enhanced
• (Version 1.2.2)
• Provision of technical support to users

Aug 2010 to present
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NGAS/eNGAS MILESTONES

• Approval of COA Resolution No.
• 2010-010 on the Resumption of the Rollout of
  eNGAS and eBudget System

Nov. 15, 2010
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eNGAS and Other Related Application
SystemsImplemented / Maintained
System User-Agencies
eNGAS (MS SQL) NGAs, LGUs, GOCCs
eNGAS (Sybase ASE) NGAs, LGUs, GOCCs
eNGAS (MS-SQL-DFA) DFA
eNGAS Security System NGAs, LGUs, GOCCs
eBudget System NGA NGAs
eBudget System LGU LGUs
ePayroll NGAs, LGUs, GOCCs (COA Accounting Office OP present users)
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eNGAS and Other Related Application
SystemsImplemented / Maintained
System User-Agencies
Human Resource Information System (HRIS)-ePayroll Related NGAs, LGUs, GOCCs (COA Accounting Office and OP - present users)
eNGAS Related Operating System (ROS) Common Modules Setup NGAs, LGUs, GOCCs
eNGAS ROS Cash Receipts Operation NGAs, LGUs, GOCCs (COA Accounting Office present user)
eNGAS ROS Cash Disbursements Operation NGAs, LGUs, GOCCs (COA Accounting Office present user)
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eNGAS and Other Related Application
SystemsImplemented / Maintained
System User-Agencies
eNGAS ROS Accounts Receivable NGAs, LGUs, GOCCs (COA Accounting Office present user)
eTicketing System (Web-based) NGAs, LGUs, GOCCs
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eNGAS and Other Related Application SystemsFor
Pilot Implementation
System User-Agencies
eNGAS Archiving Module NGAs, LGUs, GOCCs
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eNGAS , eBudget and ROS Implementation
System NGAs LGUs GOCCs TOTAL
eNGAS 426 153 17 596
eBudget System 168 98 0 266
ePayroll System Payroll-related PMIS 2 0 0 2
Cash Receipts Operation 1 0 0 1
Cash Disbursements Operation 1 0 0 1
Accounts Receivable System 1 0 0 1
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LEAD SECTOR/OFFICE
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Special Services Sector
Organizational Structure
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SPECIAL SERVICES SECTORORGANIZATION CHART
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Agencies Conducting Rollout of eNGAS in their
regional/district offices
AGENCY ROLLOUT COMPLETED ON-GOING ROLLOUT
Department of Public Works and Highways 174 54
Department of Budget and Management 16
Department of Health 20
Department of Trade and Industry 5
Civil Service Commission 7
Philippine Air Force 7
Philippine Carabao Center 12
Philippine Normal University 4
Total (299) 245 54
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Overview of eNGAS
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What is eNGAS?
The eNGAS is an accounting software developed
by the COA to promote correctness, reliability,
completeness and timeliness in recording
government financial transactions and to generate
financial reports in accordance with the policies
and procedures of the New Government Accounting
System (NGAS).
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eNGAS Platforms
It runs on Microsoft SQL Server and Sybase
Adaptive Server Enterprise (ASE) environments
with extension security features to ensure
adequate internal control.
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eNGAS - Major Beneficiaries

• Agency Management
• Ensures more efficient operations and effective
  controls
• Serves as tool for sound management decision
  making
• Pinpoints responsibility and accountability
• Ensures compliance with regulatory requirements

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eNGAS - Major Beneficiaries

• Agency Personnel
• Ensures speedy processing and recording of
  voluminous government financial transactions
• Generates prompt and accurate outputs/reports

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eNGAS - Major Beneficiaries

• Government Oversight and Regulatory Agencies
• Affords up-to-date monitoring of agency
  operations
• Facilitates responsive exercise of regulatory
  functions

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eNGAS - Major Beneficiaries

• General Public
• Provides transparent operations and well-defined
  accountability
• Speeds up delivery of services

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eNGAS Version 1.2.2 Basic Features

• Display of user friendly screens
• Provision of accounting journal entry templates
  for common transactions to facilitate recording
  in the books of accounts
• Automatic checking of the equality of debit and
  credit totals of the journal entry
• Data validation to avoid duplication and
  redundancy
• Electronic processing and approval of Journal
  Entry Voucher (JEV), recording of transactions in
  the General Journal and posting to the General
  Ledger and respective Subsidiary Ledgers

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eNGAS Version 1.2.2 Basic Features

• Use of one type of journal

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eNGAS Version 1.2.2 Basic Features

• Full implementation of Responsibility Accounting
• Facility to measure actual results against
  targets

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eNGAS Version 1.2.2 Basic Features
Responsibility Center
The coding structure considers

• Agency identification

• Organizational Layer

• Responsibility Center

• Project Monitoring

• Financial Reporting requirement

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eNGAS Version 1.2.2 Basic Features

• Inventory system and costing for Supplies and
  Materials
• Automatic computation of cost of inventory on the
  basis of weighted average on the date of issue
  (moving average method)
• Provision of the re-order level and information
  on number of days to consume per inventory item

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eNGAS Version 1.2.2 Basic Features

• Property, Plant and Equipment (PPE) Monitoring
• Tracking of PPE as to its acquisition cost,
  accumulated depreciation and repair history

• Recognition of Depreciation
• Automatic computation of depreciation based on
  Straight-Line Method

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eNGAS Version 1.2.2 Basic Features

• Project Accounting
• Monitoring of project cost components which
  promotes transparency and accountability over
  government infrastructures/projects

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eNGAS Version 1.2.2 Basic Features

• Public Infrastructures/Reforestation Projects
  Monitoring
• Monitoring of completed infrastructures/reforestat
  ion projects via the Registry of Public
  Infrastructures/ Registry of Reforestation
  Projects

• Subsidiary Ledgers Maintenance
• Ensures reconciliation of GL control accounts
  with the SL accounts.

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eNGAS Version 1.2.2 Basic Features

• Automatic generation of financial statements and
  reports, such as
• Trial Balance Unadjusted, Pre-closing and
  Post-closing
• Statement of Income and Expenses Condensed,
  Detailed and Comparative
• Balance Sheet Condensed, Detailed and
  Comparative

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eNGAS Version 1.2.2 Basic Features

• Statement of Cash Flows (with comparative format)
• Statement of Government Equity (with comparative
  format)
• General Journal
• General Ledger
• Subsidiary Ledgers
• Supplies Ledger Card
• Property, Plant and Equipment Ledger Card
• Construction In Progress Ledger Card

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eNGAS Version 1.2.2 Basic Features

• For Head Offices -
• Provides facility to consolidate FS of the
  head/central and regional/field offices
• Trial Balances
• Balance Sheet
• Statement of Income and Expenses
• Statement of Cash Flows
• Statement of Government Equity

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eNGAS Version 1.2.2 Basic Features

• Query Facility on
• Journal Entry Voucher
• Expense per Responsibility Center
• Income per Responsibility Center
• Schedule/Aging of Receivable accounts
• Schedule/Aging of Payable accounts
• PPE Schedule
• Repair History of PPE

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eNGAS Version 1.2.2 Basic Features

• Query Facility on
• Inventory Schedule
• Stocks Availability
• Stocks due for Reorder/Reorder Point
• Schedule of Subsidiary Ledger Balances
• Recorded supporting documents
• Index of Payments
• Accounts Verification Slip

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eNGAS Version 1.2.2 Basic Features

• Audit Trail
• Inclusion of audit trail to track users
  responsibilities on database updating

• Performance Appraisal Report
• Shows number of JEVs prepared by users

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eNGAS Version 1.2.2 Basic Features

• Modules No Longer included in Version 1.2.2
• Real Property Unit SL (SLs shall be by Barangay)
• Utility, JEV Details Module
• Utility, Forward AR/AP SL (Already part of the
  Transaction Forwarding Balance Module)

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eNGAS and ROS Technical Requirements

• Minimum technical requirements
• Agency has to comply with the eNGAS minimum
  technical requirements prescribed by the COA
  before system installation

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eNGAS and ROS Technical Requirements
eNGAS Structure
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System Architecture
eNGAS Requirements
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Hardware
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Software
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Data
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People
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Procedures
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eNGAS System Architecture
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eNGAS Technical Requirements
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eNGAS, Budget System and other ROS CURRENT
ACTIVITIES

• Redesign of eNGAS, eBudget System and other ROS
  to come up with an Agency Integrated Financial
  Management Information System (AIFMIS) , a core
  system that would provide database to the
  proposed Government Integrated Financial
  Management Information System (GIFMIS)

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AGENCY INTEGRATED FINANCIAL MANAGEMENT
INFORMATION SYSTEM CONCEPTUAL FRAMEWORK
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eNGAS, Budget System and other ROS FUTURE
ACTIVITIES

• Upgrading of eNGAS and eBudget System
  installations in other government agencies
• Rollout of eNGAS and eBudget System in
• Agencies with signed Engagement Letters prior to
  the suspension of rollout in May 2008
• Agencies which have complied with the minimum
  technical requirements prior to the suspension of
  rollout.
• Agencies with letters of intent and have complied
  with technical requirements

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COAs Ongoing Projectswhich would impact eNGAS

• Harmonization of Philippine Government Accounting
  Standards (PGAS) with International Public Sector
  Accounting Standards (IPSAS) and International
  Financial Reporting Standards (IFRS)
• Formulation of guidelines on keeping of general
  accounts of the national government
• Revision of NGAS Manuals and Philippine
  Government Chart of Accounts

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Questions
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Thank you