The shift to multiple reporting frameworks Arcadio B. Cuenco, Jr. Assistant Commissioner Commission on Audit

eNGAS eBudget database eNGAS Transactions Reports

User Interface Query / Report Data Capture Events Database F Report M Report B Report factual events FAFFAF BAFBAF MAFMAF

Components of a Reporting Framework Report Forms & Elements Classification System Computation / Summarization Procedures Mapping rules

SAMPLE MAPPING RULES EVENTFINANCIAL R FBUDGET R F 1. Receipt of SARO 2. Issue Purchase Order 3. Accept Delivery / Billing 4. Receipt of NCA 5. Payment Disbursed 6. Accrue Depreciation 1. (no entry) 2. (no entry) 3. Dr Asset Received Cr Payable 4. Dr Cash Cr Subsidy Income 5. Dr Payable Cr Cash 6. Dr Depreciation Expense Cr Equipment Asset 1. Allotment Registry entry 2. Obligation Registry entry 3. (no entry) 4. NCA Registry entry 5. Obligation liquidated Registry entry 6. (no entry)

SAMPLE MAPPING RULES EVENTFINANCIAL R FBUDGET R F 1.Accrue Leave Credits (periodic recurring) 2. Monetize leave credits 3. Terminal leave benefits 1. Dr Leave Credit Expense Cr Leave Credit Payable 2. Dr Leave Payable Cr Cash 3.1 (no entry) 3.2 Dr Cash Cr Subsidy Income 3.3 (no entry) 3.4 Dr Leave Payable Cr Cash 1. (no entry) 2. Obligation Incurred Registry Obligation Liquidated Registry 3.2 NCA Registry entry 3.3 Obligation Incurred / Registry entry 3.1 Request SARO/NCA 3.2 Receipt of SARO/NCA 3.3 Obligate 3.4 Pay/Disburse 3.4 Obligation Liquidated Registry entry

BUDGET CONTROL OBJECT Program Project Activity Expenditure Objects Capital Outlay PS MOOE Organizational Units

BUDGET CONTROL OBJECT Budget Phase Proposal Appropriation Allotment NCA Obligation Disbursement Time Amount