Research and Comparability Report on

eNGAS, eBudget and eBTMS

MPA 626
Government Accounting and Auditing
Prof. Edison Mendoza

Submitted by:
Team “WE”
1. John Mark M. Cuario
2. Luningning H. Pabillar
3. Jerissa P. Milo
4. Sharlene M. Pionilla
5. Kristene Gale Rafilo
6. John Paul Dator
7. Rick Anthony Misiera
 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).
It runs on:
Microsoft SQL Server and Sybase Adaptive Server Enterprise (ASE) environments with extension
security features to ensure adequate internal control.
The web-based Budget and Treasury Management System (BTMS) will fast-track, standardize,
and automate the process of obligating, disbursing, and reporting of all government expenditures,
doing away with the manual filling of forms.
This will revolutionize the way we do things, further improving the ability to deliver public
services.

eNGAS eBUDGET eBTMS

AGENCY MANAGEMENT AGENCY AGENCY
MANAGEMENT MANAGEMENT
 Ensures more efficient
operations and effective  Ensures more  It will strengthen the
controls efficient performance of
 Serves as tool for sound operations and public financial
management decision effective management
making controls functions to allow us
 Pinpoints responsibility and  Pinpoints to keep an eye on
accountability responsibility government financial
 Ensures compliance with and status in real time.
regulatory requirements accountability  It will give us a more
 Serves as tool efficient, reliable
AGENCY PERSONNEL for sound public financial
management management system
 Ensures speedy processing decision
and recording of voluminous making AGENCY PERSONNEL
government financial  Ensures
transactions compliance  The Department of
 Generates prompt and with regulatory Budget and
accurate outputs/reports requirements Management (DBM)
and the Bureau of
GOVERNMENT OVERSIGHT AND AGENCY the Treasury
REGULATORY AGENCIES PERSONNEL partnered with Globe
Telecom, Inc. and
 Affords up-to-date  Ensures speedy Canadian software
monitoring of agency processing and company Free
operations recording of Balance Inc. for the
P495-million project
 eNGAS eBUDGET eBTMS

 Facilitates responsive voluminous GOVERNMENT

exercise of regulatory government OVERSIGHT
functions 
 The DBM issued
financial Circular Letter 2019-
GENERAL PUBLIC transactions
 Generates 4, ordering all
 Provides transparent prompt and
national government
operations and well-defined accurate
accountability outputs/reports agencies to adopt the
 Speeds up delivery of services
BTMS by July.
BASIC FEATURES GENERAL PUBLIC

 Display of user friendly  Provides  The circular said that

screens transparent agencies should
 Provision of accounting operations and
journal entry templates for well-defined input all high-value
common transactions to accountability transactions
facilitate recording in the  Speeds up
books of accounts delivery of amounting to P1
 Automatic checking of the services million and above in
equality of debit and credit
totals of the journal entry the BTMS by July.
 Data validation to avoid BASIC FEATURES
duplication and redundancy
 Electronic processing and  User friendly GENERAL PUBLIC
approval of Journal Entry screens
Voucher (JEV), recording of  Inclusion of  All the expenditures
transactions in the General pre-packaged will be recorded real-
Journal and posting to the objects of time.
General Ledger and expenditures  Will be able to know
respective Subsidiary Ledgers based on the how much money
 Use of one type of journal RCA for NGAs was spent for this
 Full implementation of  Query on and bridge, this school,
Responsibility Accounting Generation of: this hospital, in real
 Facility to measure actual Balances of time… Paying the
results against targets Appropriations contractor is very
 Inventory system and costing and Allotments easy for the
for Supplies and Materials ▻ Special government
 Automatic computation of Allotment  Able to manage the
cost of inventory on the basis Release Order funds and call the
of weighted average on the Status ▻ Sub- attention of all
date of issue (moving average allotment agencies involved if
method) Advice Status ▻ they are behind
 Provision of the re-order Obligation schedule
level and information on Request and  Provide how much is
Status the spending of the
 eNGAS Ebudget eBTMS

number of days to consume  Facility for agency, and the

per inventory item modification spending patterns
 Property, Plant and
Equipment (PPE) Monitoring (augmentation BASIC FEATURES
 Tracking of PPE as to its and
acquisition cost, accumulated realignment) of  The BTMS is an
depreciation and repair allotment integrated and web
history  Facility to based FMIS
 Recognition of Depreciation import/export built on a centralized
 Automatic computation of data from / to database to support
depreciation based on MS Excel File ▻ the Public Financial
Straight-Line Method Program, Management (PFM)
 Project Accounting Activities and processes of the
 Monitoring of project cost  Projects (PAP) government.
components which promotes Provision of
transparency and obligation
accountability over templates for  The BTMS covers the
government commonly budget execution and
infrastructures/projects incurred the budget utilization
 Public transactions phases of the
Infrastructures/Reforestation  Automatic National Budget
Projects Monitoring posting of cycle and supports
 Monitoring of completed entries by the PFM functions.
infrastructures/reforestation approval of  Budget
projects via the Registry of transaction and management
Public Infrastructures/ generation of,  Commitment
Registry of Reforestation budget management
Projects registries and
 Payments
 Ensures reconciliation of GL financial
managements
control accounts with the SL accountability
accounts.  Receipt
reports ▻
 Automatic generation of managements
Detailed
financial statements and Breakdown of  Cash
reports, such as: Obligations per managements
Trial Balance – Unadjusted, PAP, allotment  Debt
Pre-closing and Post-closing class, object of managements
Statement of Income and expenditures  Property,
Expenses – Condensed, and plant and
Detailed and Comparative Responsibility equipment
Balance Sheet – Condensed, Center ▻ accounting
Detailed and Comparative Registries and fiscal
(RAPAL, reporting
RAOD) ▻
Financial  It provides standard
Accountability workflow and signing
Reports (FAR) authorities ensuring
proper segregation of
duties and
 eNGAS eBUDGET eBTMS
enforcement of
OBJECTIVES  Transactions budget execution
 To produce relevant financial Menu (Facility controls.
information about past and for:) ▻ Build up  The BTMS is secure
present transactions of of and compliant with
government. Appropriations digital documents

 To serve as basis for decision details based on enforceability as

making for future operations GAA ▻ Release of prescribed under RA No.
allotments thru 8792 also known as the
 To serve as the control GAARD, Electronic Commerce
mechanism for the receipt, Act of 2000
disposition and utilization of
government funds and OBJECTIVES OBJECTIVES
properties
 To predict  BTMS acts as an
 To come up with financial future services, enabler of the PFM
reports pertaining to the services cost reform program,
results of operations of and other costs which seeks to
various government agencies to achieve strengthen,
that are for dissemination to desired goal. standardize and
the public.  To anticipate automate the
future financial operational systems
condition and of the Philippine
future needs for government.
funds with a
view to keeping  It will facilitate
the library efficient collection
active and up- and organization of
to-date. financial
 To coordinate transactions through
the efforts to a centralized
different database that will
departments allow further real
and time transparency of
departments information, and
towards the provide government
common officials the ability to
objectives. make better
 To accelerate analytical decisions
the efficiency of and policies.
operations of  Treasury
different Management is an
divisions and oversight function of
departments BTr in conformity
with its mandate to
manage the financial
resources of GOP.
 Our group (Team WE) was guided by the principle that Public Office is a Public Trust,
where in Public officers and employees like us must, at all times, be accountable to the people,
serve them with utmost responsibility, integrity, loyalty and efficiency, act with patriotism and
justice, and lead modest lives. In line with this principle its best that the government come up to
a more reliable, effective and efficient working system that guides all government agencies in
achieving accurate, transparent and up to date transactions. ENGAS, EBUDGET and EBTMS are
systems promulgated and mandated by our government towards achieving the above principle.

One of the major beneficiaries of eNGAS is the general public. Government always
promote the transparency of every transaction. Being transparent and accountable is very much
important in showing the general public how government is well-managed in utilizing its funds.
Also, the speed of delivery of service in any government institution and any government activities
give a higher impact in measuring the satisfaction of general public. In terms of the basic features
of the eNGAS, the financial reports are easily monitor and generate with regards to the budget
utilization and disbursements. It is important that the system displays user-friendly screen as it
will be very easy to understand by the user and as well as the viewer. Another feature of this is the
automatic checking and data validation wherein you can easily notice the unbalance, incorrect
and duplicate entries.

Meanwhile, in recording entry in the Journal Entry Voucher, it automatically posted to

its respective subsidiary ledger. This makes job easier for the bookkeeper. In terms of inventory
system for supplies, materials and for property, plant and equipment, there is an automatic
computation for its cost, and the depreciation of PPE. eNGAS also features the project accounting
which promotes the transparency and accountability which mentioned to be beneficial to the
general public. In addition, different financial reports can easily and automatically generated.
This eNGAS which is the computerized version of NGAS is well-appreciate in terms of its basic
features because it ease the work of the government and the records is well-organized. A lot of
time and effort are reduce when using eNGAS as compare when recording manually. This system
is part of innovation and enhancement of the government as the world upgrades in technological
aspects.

Gone were the days that almost all government agencies cannot practice check and balance
likewise provided the public with poor services. When it comes to government system we cannot
say that we belong to the classification of third world country due to the fact that our government
continuously providing efficient, fast, accurate and up to date services that can be comparable to
other tiger countries. We can say that this three e-system provided us not only the government
officials and employees the confidence but also the public that the government is doing their best
to cope up with technology specifically to serve.

Given the fact that we are now in the era of technology development wherein we people
lean on its efficacy and efficiency, we’re looking on its positive impact it brings in our everyday
life. The adaptation of modern technology in government accounting is a big help. eNGAS and
eBUDGET compliments on each other in providing e-information on budget processing in the
government. With centralized and uniformity of documents we see it as a great advantage in the
government for the orderliness and familiarity on processing accounting papers. But on the other
side , eBTMS which is we see as a combination of traditional and modern accounting process.
Manual creation of papers and having an e-copy of it is good for filing. Both of the said tools are
beneficial. But with the application of eBTMS with intervention of private entities we see it
expensive for the government.