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

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

3. NEW GOVERNMENT ACCOUNTING SYSTEM1.
electronic
NEW GOVERNMENT ACCOUNTING SYSTEM
(eNGAS)

4. Legal Basis Relative to the NGAS and eNGAS
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
RULE-MAKING
REPORTING
BOOKKEEPING
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 MILESTONES6

7. NGAS/eNGAS MILESTONES
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 7

8. NGAS/eNGAS MILESTONES
Commenced the design/ development of integrated VB version of NGAS with 10 subsystems
2nd Sem
General
Ledger
Budget
Cashier-ing
Accounts Receivable
Accounts Payable
Inventory
Property,Plant and
Equipment
Payroll
HRIS
Project
Monitoring 8

9. NGAS/eNGAS MILESTONES
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 9

10. NGAS/eNGAS MILESTONES Started the development of
Jan 2003 10

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

12. NGAS/eNGAS MILESTONES in all 15 COA Regional Offices
Implemented
in all 15 COA Regional Offices
Apr Jun 2005 12

13. NGAS/eNGAS MILESTONES
Implemented
in NGAs, LGUs and GOCCs
Oct May 2008 13

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

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

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

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

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

19. eNGAS and Other Related Application Systems Implemented / Maintained
User-Agencies
eNGAS (MS SQL)
NGAs, LGUs, GOCCs
eNGAS (Sybase ASE)
eNGAS (MS-SQL-DFA)
DFA
eNGAS Security System
eBudget System – NGA
NGAs
eBudget System – LGU
LGUs
ePayroll
(COA Accounting Office & OP – present users)

20. eNGAS and Other Related Application Systems Implemented / Maintained
User-Agencies
Human Resource Information System (HRIS)-ePayroll Related
NGAs, LGUs, GOCCs
(COA Accounting Office and OP - present users)
eNGAS Related Operating System (ROS) – Common Modules Setup
eNGAS ROS – Cash Receipts Operation
(COA Accounting Office – present user)
eNGAS ROS – Cash Disbursements Operation

21. eNGAS and Other Related Application Systems Implemented / Maintained
User-Agencies
eNGAS ROS – Accounts Receivable
NGAs, LGUs, GOCCs
(COA Accounting Office– present user)
eTicketing System (Web-based)

22. eNGAS and Other Related Application Systems For Pilot Implementation
User-Agencies
eNGAS Archiving Module
NGAs, LGUs, GOCCs

23. eNGAS , eBudget and ROS Implementation
System
NGAs
LGUs
GOCCs
TOTAL
eNGAS
426
153 17
596
eBudget System
168 98
266
ePayroll System & Payroll-related PMIS 2
Cash Receipts Operation 1
Cash Disbursements Operation
Accounts Receivable System
Totals includes implemented, on-going and deferred

24. LEAD SECTOR/OFFICE

25. Special Services Sector Organizational Structure25

26. SPECIAL SERVICES SECTOR ORGANIZATION CHART

27. Agencies Conducting Rollout of eNGAS in their regional/district offices
AGENCY
ROLLOUT COMPLETED
ON-GOING ROLLOUT
Department of Public Works and Highways
174 54
Department of Budget and Management 16
Department of Health 20
Department of Trade and Industry 5
Civil Service Commission 7
Philippine Air Force
Philippine Carabao Center 12
Philippine Normal University 4
Total (299)
245

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

29. Overview of
eNGAS

30. What is eNGAS?
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).

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

41. 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

42. 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

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

44. 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.

45. 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

46. 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

47. 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

48. 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

49. 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

50. 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

51. eNGAS Version 1.2.2 – Basic Features
Modules No Longer included in Version 1.2.2
Real Property Unit SL (SLs shall be by Barangay)
Utility, JEV Details Module
Utility, Forward AR/AP SL (Already part of the Transaction Forwarding Balance Module) 51

52. eNGAS and ROS – Technical Requirements
Minimum technical requirements
Agency has to comply with the eNGAS minimum technical requirements prescribed by the COA before system installation 52

53. eNGAS and ROS – Technical Requirements
eNGAS Structure 
System Architecture
eNGAS Requirements 
Hardware 
Software 
Data 
People 
Procedures

54. eNGAS – System Architecture
ADMIN
TRANS-
ACTION
LOGS
e-NGAS Database

55. eNGAS – Technical Requirements
PEOPLE
DATA
PROCEDURES
SOFTWARE
HARDWARE

56. eNGAS, Budget System and other ROS CURRENT ACTIVITIES
Redesign of eNGAS, eBudget System and other ROS to come up with an Agency Integrated Financial Management Information System (AIFMIS) , a core system that would provide database to the proposed Government Integrated Financial Management Information System (GIFMIS)

57. AGENCY INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM
CONCEPTUAL FRAMEWORK 57

58. eNGAS, Budget System and other ROS FUTURE ACTIVITIES
Upgrading of eNGAS and eBudget System installations in other government agencies
Rollout of eNGAS and eBudget System in:
Agencies with signed Engagement Letters prior to the suspension of rollout in May 2008
Agencies which have complied with the minimum technical requirements prior to the suspension of rollout.
Agencies with letters of intent and have complied with technical requirements

59. COA’s Ongoing Projects which would impact eNGAS
Harmonization of Philippine Government Accounting Standards (PGAS) with International Public Sector Accounting Standards (IPSAS) and International Financial Reporting Standards (IFRS)
Formulation of guidelines on keeping of general accounts of the national government
Revision of NGAS Manuals and Philippine Government Chart of Accounts 59

60. Questions…

61. Thank you…