Vous êtes sur la page 1sur 60

Implementing the Computerized Government Accounting System: Philippine Experience

Carmela S. Perez, DBA

Assistant Commissioner, Government Accountancy and Financial Management Information System Commission on Audit

Constitutional Mandate Government Accounting System Simplification and Computerization (New Government Accounting System (NGAS) and Electronic NGAS (eNGAS)) Objectives Milestones eNGAS Definition

eNGAS Environment / Technical Features


Basic Features

Financial Statements Generated

Financial Reports Generated

Conceptual Framework
Rollout Status

Rollout Strategies
Lessons Learned from the Rollout

Next Steps
Agency - Level Integrated Financial Management Information System (IFMIS) Components Description Objectives Features Benefits Conceptual Framework Inter-agency IFMIS eAudit

What They Say About eNGAS

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 eNGAS) 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 (eNGAS)


Standardize recording of government financial


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


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


Started roll-out of eNGAS 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

eNGAS Definition

New Government Accounting System (NGAS)


Correct, reliable and timely recording of

government financial transactions

Financial reports in accordance with NGAS

eNGAS Environment / Technical Features

Runs on Microsoft SQL Server Multi-user operations Alpha search and look up system codes and

Online data entry and validation Online query and reporting facility

Audit trail for system users

Automatic recovery from hardware and system


Agency management

Agency accounting personnel

Oversight and regulatory agencies General public Government executives and legislative

Basic Features:

User friendly screens

Basic Features: Accounting journal entry

templates for common transactions

Basic Features: Balanced debit and credit for

accounting journal entries

Basic Features:

Data validation

Basic Features: Electronic approval and posting

of transactions to General Ledger and Subsidiary Ledger

Basic Features:

Uses only the General Journal

Basic Features: Standard Chart of Accounts

Basic Features:

Responsibility Accounting


11 304 01



Office Supplies Expense Office of the Asst. Comm.

National Government Sector Central Office Commission on Audit RA Books - General Fund

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: Property, Plant and Equipment


Maintenance Expenses Amount Accumulated Amount

Basic Features: Automatic Computation of

depreciation using Straight Line Method

Subsidiary Ledger Maintenance

GENERAL LEDGER Province of Bulacan
Account Title: Performance/Bidders/Bail Bonds Payable Account Code: 427

Basic Features:


SUBSIDIARY LEDGER Province of Bulacan

GL Account Title : Name of Creditor: Contact Person:

Performance/Bidders/Bail Bonds Payable EFG Merchandising Jo Castro Position: Store Manager

GL Account Code : SL Code: Telephone No.:



150 ABC Bldg., EDSA , Q.C. Date Particulars Ref. Debit 2003 Jan. 31 Bidder's bond for the purchase of office supplies with estimated cost of P160,000 June 30 Refund of bidders' bond RCD No. 2003-01-001 RCI No. 2003-06-025 7,500 7,500 7,500 Amount Credit Balance



Ref. Debit

Amount Credit Balance

2003 Jan. 31 Receipt of Bidders Bond Feb. 28 Receipt of Performance Bond June 30 Refund of Bidders Bond CRJ CRJ CkDJ 7,500 7,500 100,000 7,500 107,500 100,000


GL Account Title : Name of Creditor: Contact Person:

AO 5-14-02

Performance/Bidders/Bail Bonds Payable E.C. Cruz Construction Alex M. Lopez Position: Manager

GL Account Code : SL Code: Telephone No.: 931-2991


RDC Bldg. Sta. Cruz, Manila

Date Particulars Ref. Debit 2003 Feb. 28 Bond for the construction of slaughter house with total contract price of P1 million RCD No. 2003-01-002 100,000 100,000 Amount Credit Balance

Basic Features:

Project Accounting


Direct Materials

Direct Labor



Basic Features: Public Infrastructure /

Reforestation Projects Monitoring

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 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 Payable Accounts

Financial Statements Generated

Statement of Income and Expenses (Condensed and


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 Statement of Income and Expenses Detailed

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 Ledger

e-NGAS Conceptual Framework

e-NGAS Accounting System
JEV Preparation JEV Review And Approval


Report Generation

Journal Entry Voucher (JEV) Preparation

Reference Document

Receives valid document Selects type of transaction and fund


e-NGAS database
Validates / Saves JEV JEV

Selects template / accounting entries

Generates JEV

Edit particulars of the template and enters reference document #


Journal Entry Voucher (JEV) Review and Approval

Reference Document Source Document


Selects type of transaction / fund

e-NGAS database

Approves / Posts JEV to GL and SL

Validates / Reviews JEV


Approved JEV

Generates approved JEV Edits / Saves JEV

Valid JEV ?



Opens Menu for Query

Schedule of Receivable Accounts Stocks Availability Due for Reorder Summary of Expense Summar y of Income Journal Entry Voucher Schedule of Payable Accounts Repair History of PPE Income per Responsibility Center

Identifies item in the Query list

e-NGAS database

Selects Query criteria

Expense per Responsibility Center Report of Income Recorded Supporting Documents

Views / Prints result of Query


Report Generation

e-NGAS database

Opens Menu for reports

Selects report to be generated

Financial Reports
Balance Sheet Statement of Cash Flows Statement of Government Equity

Journal / Ledger
General Journal General Ledger Property, Plant and Equipment Ledger Card Construction-in Progress Ledger Card Subsidiary Ledger Supplies Ledger Card

Views / Prints Reports

Trial Balance

Statement of Income and Expense

Rollout Status
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
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
7 12 months completed

Civil Service Commission Department of Social Welfare and Development Office of the President Department of Education


Rollout Status

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 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 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 eNGAS 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 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

Strategies should be devised from time to 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 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 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
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

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 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 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
Related Operating Systems

Provides transaction details for JEV Preparation Cashiering Office

<<system>> e-NGAS

Accounting Office

<<system>> Cash Receipts

<<system>> Cash Disbursements Provides data for other systems <<system>> Budget System

Enters Transaction Details Answers Queries and Generates Reports

<<system>> Non-Cash Property Management Office

<<system>> Payroll

<<system>> Other Systems of the Agency Other Agency Users <<system>> Personnel Information Agency Users Non-Agency Users

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

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 eAudit

Audit Software to match eNGAS 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 eNGAS

Video Clip