OVERVIEW OF GIFMIS

CONTENTS Background to GIFMIS and PFM Reforms GIFMIS Benefits & Objectives GIFMIS Modules and the Place of BPS Module Integration and Exchange of Data Identity and Access Control Procedures

BACKGROUND TO GIFMIS & PFM REFORMS Traceable back to July 2003 when government commenced very bold reform efforts. ERG project approved in December 2004 and in line with the Federal government’s goal to significantly strengthen governance and accountability, reduce corruption and deliver services more effectively GIFMIS one of the defining characteristics of Pillar 3 of the National Strategy for Public service reforms (NSPSR) Pillar 3 Deals with PFM reforms

BACKGROUND TO GIFMIS & PFM REFORMS – CONT… GIFMIS and the NSPSR

GIFMIS Benefits & Objectives The Government Integrated Financial Management Information System (GIFMIS) is an IT based solution for financial management and accounting that is being implemented by the Federal Government of Nigeria to improve Public Expenditure Management processes, enhance greater accountability and transparency across Ministries, Departments and Agencies (MDAs). GIFMIS is designed to make use of modern information and communication technologies to help the Government of Nigeria to plan and use its financial resources more efficiently and effectively.

Benefit of GIFMIS Provision of timely and accurate reporting for Economic management Assistance in preparation of financial statements and financial reports Improved quality of baseline data for budget preparation

GIFMIS Objectives Increases the ability of FGN to undertake central control and monitoring of expenditure and receipts in the MDAs. Increases the ability to access information on financial and operational performance. Increases internal controls to prevent and detect potential and actual fraud. Increases the ability to access information on Government’s cash position and economic performance.

GIFMIS Objectives - cont’d Improves medium term planning through a Medium Term Expenditure Framework (MTEF) Provides the ability to understand the costs of groups of activities and tasks. Increases the ability to demonstrate accountability and transparency to the public and cooperating partners.

GIFMIS MODULES & THE PLACE OF BPS Federal Republic of Nigeria GIFMIS Project Charter

Module Integration & Exchange of Data Solution Channels and Integration Components Budget Preparation RDBMS Content Management Application Server Integration Platform Webmedia Business Solutions Platform Master Data Management Reporting Services and Analytics Security Authentication Authorisation Workflow and Business Rules Budget Execution Resources Integration Adapters Budget limits planning Budget Draft Preparation Appropriations Macro - fiscal scenarios Budget Projections Investments Projects Contracts Commitments Payments and Revenue Cash Assets Inventory Procurement Other Systems Administrators State Registries Financial Assets management Banks Human Resource Mgt

IDENTITY & ACCESS CONTROL PROCEDURES Procedures for User Account creation. Procedures for Change of Role. Procedures for resetting of User Password. Guidelines which must be followed in selecting a user access password. Procedures for reporting Transfer, Secondment, Retirement or Death of User. Separation of Duties standard.

PROCEDURES FOR USER ACCOUNT CREATION The user requesting GIFMIS access must complete the User Application Form. The requesting user’s department must limit the user’s access privileges to conform to the separation of duties standard. The completed forms must be submitted to the MDAs Accounting Officer for approval. The Accounting Officer will review the form to ensure the access privileges requested are required and append a signature for approval. The duly completed and approved form is then submitted to the OAGF for onward processing. User accounts will be created immediately upon receipt by the Application Administrator.

PROCEDURES FOR USER ACCOUNT CREATION – con’t The Application Administrator will notify the requesting user via email that the user account creation has been completed while also informing the MDA support staff who will provide login assistance to new users, as required. The GIFMIS Project Management Unit will file and maintain all User Application Forms.

Procedures for Change of Role Personnel changing role must complete and submit a change of role processing form to their Head of Department. The Head of Department will review the form to ensure that the termination of existing role for the individual is necessary. The completed forms must be submitted to the MDAs Accounting Officer who will append a signature on the form for approval. The reviewed and approved processing form will then be submitted to the OAGF for onward processing. The application administrator will review and adjust the user’s GIFMIS access privileges to suit the user’s new role. This will be done immediately. The processing form will be filed and maintained by the GIFMIS Project Management Office.

Procedures for Resetting of User Password Password can be reset when a user forgets his/her password. In this case, the following procedures can be followed: User requesting for reset of password must duly complete and sign a password reset form. The form will then be submitted to the OAGF onward processing. The application administrator will reset/change the password and notify the User of a temporary password which will allow the User access to GIFMIS system to change to a new password which shall not be shared with anyone for any reason.

Guidelines Which Must Be Followed In Selecting A User Access Password Password must be changed at first logon Password must consist of a minimum of ten alphanumeric characters and one special character. Avoid selecting your first, middle, last name or your GIFMIS User name which can easily be guessed by other individuals. When selecting a password, consider using a combination of upper and lower case with special characters to increase the protection. Passwords should not be shared with any other person for any reason. GIFMIS users shall be responsible for all computer transactions that are made with their user credentials. The Application is configured in such a way to automatically log the user out after 15 minutes of inactivity. Users should log out of the Application when leaving a workstation for an extended period.

Procedures for Reporting Transfer, Secondment, Retirement or Death of Users In the case of transfer, secondment, retirement or death of a user, the procedure as detailed below must be duly followed: A role termination form must be completed and submitted by the user’s department to the Accounting Officer who will review and approve with a signature. The approved form shall be forwarded to the OAGF for onward Processing. The application administrator will be notified to handle the form as appropriate. In this case, the user’s profile will be disabled. The role termination form will be filed and maintained by the GIFMIS Project Management Office.

Separation of Duties Standard The optimum situation for Separation of Duties in transaction processing, where the end result will be the disbursement of funds, is to require at least three separate individuals to complete the three or more steps necessary for a disbursement action. The minimum standard for separation of duties is to ensure that no single individual has the data entry access ability to initiate, to review and approve disbursements. This provides the greatest level of protection against fraud, waste and misuse in the disbursement process. All MDAs must apply these standards to all requests for GIFMIS user access before submitting to the OAGF for processing. Forms which violate the Separation of Duties Standard will not be treated until the access privileges requested conform the separation of duties standard.

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