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UPDATES on

UPDATES on . eNGAS, eBudget System and Other Related Application Systems. OUTLINE. Updates on: e NGAS e Budget System Other Related Application Systems. 1. electronic. NEW GOVERNMENT ACCOUNTING SYSTEM. (eNGAS). COMMISSION ON AUDIT . Legal Basis Relative to the NGAS and eNGAS. 4.

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UPDATES on

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  1. UPDATES on eNGAS, eBudget System and Other Related Application Systems

  2. OUTLINE • Updates on: • eNGAS • eBudget System • Other Related Application Systems

  3. 1. electronic NEW GOVERNMENT ACCOUNTING SYSTEM (eNGAS)

  4. COMMISSION ON AUDIT Legal Basis Relative to the NGAS and eNGAS 4

  5. Section 2, Article IX-D,1987 Philippine Constitution COA’S CONSTITUTIONAL MANDATE RELATED TO ACCOUNTING BOOKKEEPING REPORTING RULE-MAKING 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

  6. NGAS/eNGAS MILESTONES 6

  7. NGAS/eNGASMILESTONES • 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

  8. NGAS/eNGASMILESTONES 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

  9. NGAS/eNGASMILESTONES • 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

  10. NGAS/eNGASMILESTONES Started the development of Jan 2003

  11. NGAS/eNGASMILESTONES Pilot-tested/Implemented at the COA Central Office Apr - Aug 2003

  12. NGAS/eNGASMILESTONES Implemented in all 15 COA Regional Offices Apr 2004- Jun 2005

  13. NGAS/eNGASMILESTONES Implemented in NGAs, LGUs and GOCCs Oct 2003- May 2008

  14. NGAS/eNGASMILESTONES • Use of NGAS by all GOCCs except: • Government banks • Government Service Insurance System (GSIS) • Social Security System (SSS) Effective January 1, 2005

  15. NGAS/eNGASMILESTONES • Assessment of eNGAS implementation May-Aug 2008

  16. NGAS/eNGASMILESTONES • Enhancement of • Provision of technical support to users May 2008- Aug 2010

  17. NGAS/eNGASMILESTONES • Implementation of enhanced • (Version 1.2.2) • Provision of technical support to users Aug 2010 to present

  18. NGAS/eNGASMILESTONES • Approval of COA Resolution No. • 2010-010 on the Resumption of the Rollout of eNGAS and eBudget System Nov. 15, 2010

  19. eNGAS and Other Related Application SystemsImplemented / Maintained

  20. eNGAS and Other Related Application SystemsImplemented / Maintained

  21. eNGAS and Other Related Application SystemsImplemented / Maintained

  22. eNGAS and Other Related Application SystemsFor Pilot Implementation

  23. eNGAS , eBudget and ROS Implementation

  24. LEAD SECTOR/OFFICE

  25. Special Services Sector Organizational Structure 25

  26. SPECIAL SERVICES SECTORORGANIZATION CHART

  27. Agencies Conducting Rollout of eNGAS in their regional/district offices

  28. lectronic ew overnment ccounting ystem e N G A S

  29. Overview of eNGAS

  30. What is eNGAS? The eNGASis 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).

  31. eNGAS Platforms It runs on: Microsoft SQL Server and Sybase Adaptive Server Enterprise (ASE) environments with extension security features to ensure adequate internal control.

  32. 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 32

  33. eNGAS - Major Beneficiaries • Agency Personnel • Ensures speedy processing and recording of voluminous government financial transactions • Generates prompt and accurate outputs/reports

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

  35. eNGAS - Major Beneficiaries • General Public • Provides transparent operations and well-defined accountability • Speeds up delivery of services

  36. 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 36

  37. From Manual-based eNGAS • Cash Receipts Journal • Cash / Check Disbursements Journal • General Journal • General Journal eNGAS Version 1.2.2 – Basic Features • Use of one type of journal 37

  38. eNGAS Version 1.2.2 – Basic Features • Full implementation of Responsibility Accounting • Facility to measure actual results against targets

  39. eNGAS Version 1.2.2 – Basic Features Responsibility Center The coding structure considers: • Agency identification • Organizational Layer • Responsibility Center • Project Monitoring • Financial Reporting requirement

  40. 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

  41. 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

  42. eNGAS Version 1.2.2 – Basic Features • Project Accounting • Monitoring of project cost components which promotes transparency and accountability over government infrastructures/projects

  43. eNGAS Version 1.2.2 – Basic Features • Public Infrastructures/Reforestation Projects Monitoring • Monitoring of completed infrastructures/reforestation projects via the Registry of Public Infrastructures/ Registry of Reforestation Projects • Subsidiary Ledgers Maintenance • Ensures reconciliation of GL control accounts with the SL accounts.

  44. 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

  45. 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

  46. 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

  47. 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 48

  48. 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 49

  49. 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 50

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