I.

COMPANY PROFILE
History
The development of the Department of Public Works and Highways
(DPWH) into its present structure underwent a long process of evolution
spanning a century of colorful and significant events in laying the groundwork
for the physical foundation of the country.
The Department is considered as old as the Philippine government, its
existence dates back to about four (4) centuries at the time of the Spanish
colonial era. It emerged from its embryonic form in 1565 when the first
settlement roads were constructed by forced labor. Fortresses then were
connected by improved trails as supply lines and means of communications. As
Spain was in its expansion program in the islands, it resorted to a policy of
attraction by way of public works construction. In order to pursue their
objective, the King of Spain designated the Spanish Governor General in the
country as Chief of Public Works assisted by Junta Consultiva through a
Royal Degree in 1867.
It was in 1868 when the Bureau of Public Works and Highways and
Bureau of Communications and Transportation organized under a civil
engineer known as Director General. Since then, the Department underwent
various stages of development and evolution that largely depended upon the
change in government shift of administration policies, and reorganization in its
structure and responsibilities to suit the demands of times.
Finally after a long process of evolution by virtue of Executive Order No.
124, dated January 30, 1987, the agency is now known as the Department of
Public Works and Highways (DPWH) with five (5) bureaus, six (6) services,
sixteen (16 regional offices, twenty-four (24) project management offices sixteen
(16) regional equipment services and one-hundred eighteen (118) district
engineering offices.
Mandate
The Department of Public Works and Highways (DPWH) is responsible for
planning, design, construction and maintenance of infrastructure, specifically
national roads and bridges, flood control systems, water resource development
projects and other public works in accordance with national objectives.
Functions
The Department of Public Works and Highways functions as the
engineering and construction arm of the Government tasked to continuously
develop its technology for the purpose of ensuring the safety of all
infrastructure facilities and securing for all public works and highways the
highest efficiency and quality in construction.

DPWH is currently responsible for the planning, design, construction and
maintenance of infrastructure, especially the national highways, flood control
and water resources development system, and other public works
in accordance with national development objectives.
Vision
By 2030, DPWH is an effective and efficient government agency,
improving the life of every Filipino through quality infrastructure.
Mission
To provide and manage quality infrastructure facilities and services
responsive to the needs of the Filipino people in the pursuit of national
development objectives.

Organizational Chart





*Organizational structure of the Department of Public Works and Highways is
pursuant to Executive Order No. 124 dated 30 January 1987. The authorities
and areas of responsibilities are based on the Department Orders No. 02 & 95
Series of 2002.
Note:
REGION XI
Organizational chart
Role and Function
Role and Function
Bureau of Construction
The Bureau reviews, evaluate programs, estimates, contracts, progress
reports of DPWH projects, as well as inspects, checks and monitor construction
projects of DPWH implementing offices and other agencies.
Bureau of Design
BOD conducts, supervises and review the results of field surveys for
highways, flood control and water resources development systems, and other
public works projects; to review the preparation of schemes, designs,
specifications, estimates, tender contract documents covering architectural,
structural and electrical and other technical design aspects of highways, flood
control and other projects of the Department.
Bureau of Equipment
BOE formulates guidelines, policies, rules and regulations with regards to
nationwide allocation and utilization of equipment required by various
infrastructure projects, and equipment leasing; conducts research on modern
brands and models of equipment with regards to equipment capability,
performance and operation; analyzes, reviews and evaluates nationwide
equipment field office operations and maintenance; evaluates actual field
performance of equipment utilized in various nationwide infrastructure
projects; and administer the rental management system.
Bureau of Maintenance
The Bureau of Maintenance is primarily tasked with the maintenance of the
nation's infrastructures and also engaged in the continuous upgrading of the
technical skill of its personnel, through their attendance of various relevant
technical courses and seminars. Field inspections were also done to effectively
monitor maintenance activities of the district / city offices.
Bureau of Research and Standards
One of the bureaus of the Department whose main thrusts is to identify the
appropriate standards to be used in compliance with the agency's needs of
infrastructures in coordination with the private manufacturing and
construction industries. In terms of technological development of the
Department, BRS support the infrastructure program so that a well-focused
research program can be designed with the assessment of every testing
equipment of the DPWH program
Administrative and Manpower Management Service
AMMS prepares and implements an integrated human resource
management plan that includes merit promotions, performance evaluation, job
rotation, incentive awards and welfare services; provides services related to
human resources training, education and development including manpower
and career planning, and medical-dental needs of the employees and
dependents; develops, establishes and maintains efficient and cost-effective
supply and property management systems; secures and maintains the DPWH
building facilities and establishes efficient and effective security system; and
develops, establishes and maintains an efficient records system and library
facilities.


Comptrollership and Financial Management Services
To provide the Department with coordinated services relating to financial
systems and procedures, budget, cash, accounting and all financial
housekeeping matters, and to maintain and improve upon the financial
management internal control system. This includes preparing budget proposals
and pursuing formal budget authorizations, undertaking budget execution,
and preparing and submitting all appropriate reports; developing and
maintaining accounting, financial and assets management systems, procedures
and practices in the Department; receives and deposits collections, and issues
payments for operations. Advise the Secretary on all matters relating to the
accounting of government expenditures and receipts, budgeting and cash
management, project finances and financial systems and procedures, and
providing assistance in its area of specialization to any unit of the Department.
Internal Audit Service
IAS advises the Secretary on all matters relating to management control and
operations audit; conducts management and operations audit of department
activities; reviews and appraises systems and procedures, organization
structures, assets and management practices, accounting and other records,
reports and performance standards such as budgets and standard costs of the
department proper and regional offices; analyzes and evaluates management
deficiencies and assists top management in solving problems by recommending
realistic courses of action.
Legal Service
Provides the Department with efficient and professional services to all legal
matters including discipline of personnel, court litigation, contracts, legislative
affairs and right-of-way including water-rights.

Monitoring and Information Service
MIS is responsible for formulating information technology (IT) plans,
strategies, policies, budget, methodologies, standards, guidelines and
resources; IT research and development; managing and maintaining the
Departments IT resources, such as the voice and data communication
network, computer servers and workstations, database management system
(DBMS), geographic information system (GIS) and other related software, and
information management (IM) personnel; and evaluating IT programs, projects,
activities and procurements.
Planning Service
Planning Service provides technical services relating to public works and
highways infrastructure, planning, programming and project development. Also
provides technical assistance and support; and maintains close coordination
with other offices/agencies on matters relating to public works and highways,
planning, programming and project development. Have four (4) divisions
namely: Development Planning, Project Evaluation, Programming and Research
and Statistics Division.











II. MANAGEMENT ACCOUNTING SYSTEM
The Department of Public Works and Highways has made financial
management reforms a priority and has made significant strides in
implementing these reforms. This has inspired the Central Office
Comptrollership and Financial Management Service (CFMS) to recently develop
its new vision of being a model for financial efficiency and effectiveness and a
new mission of managing new financial resources with professional workforce
to ensure strong internal controls and guarantee reliable information for sound
financial decision making.

The cornerstone of these reforms is the implementation of the Electronic
New Government Accounting System (e-NGAS) developed by the Commission
on Audit (COA). COA has completed development of the first three (3)
Accounting Modules of the system and the CFMS Accounting Division piloted
these modules in 2004. The system was used to generate the Central Offices
2004 Financial Statements. The e-NGAS is now being used for electronic
recording and generation of financial information and is expected to
modernize the financial management information system towards enhanced
decision-making, accountability and transparency in operation.

What is e-NGAS?

The eNGAS is 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.
Objectives of the e-NGAS
The Electronic New Government Accounting System (e-NGAS) complies
with the basic policies and procedures of the New Government Accounting
System (NGAS). It encompasses the various accounting processes the various
accounting processes from recording, to classifying, summarizing and
communicating all financial transactions. As such, the e-NGAS provides and
accurate, on time and standardized financial reports.

Basic Features of e-NGAS
With its extensive features and services, e-NGAS simplifies government
accounting, yet it provides adequate internal control, and reliable and timely
financial management information, without sacrificing data integrity and fiscal
transparency. It features include the following:



Automated
recording of
accounting
entries to the
general journal,
posting to the
subsidiary ledger
and general
ledger





Automatic
checking of
balances
between debits
and credits



Adequate
security control
mechanisms for
data integrity
and accuracy




Up-to-date
generation of
government
standard reports
necessary for
management and
auditing
purposes


Real-time query
of interim reports
and documents




User-friendly
screen



Simplified entry
of financial
transactions and
activities, using
transaction
templates



Use of
responsibility
accounting for
more detailed
financial
reporting and
analysis



e-NGAS also provides an on-line inquiry of the following:
Journal Entry Voucher
Expense per Responsibility Center
Income per Responsibility Center
Repair History of PPE
Stocks Availability
Stocks Due to Recorder
Schedule of Receivable Accounts
Schedule of Payable Accounts
Recorded Supporting Documents
It also has facility to generate the following reports and records:
Financial Statements
Trial Balance (pre-closing and post-closing)
Statement of Income and Expenses (condensed and detailed)
Balance Sheet (condensed and detailed)
Statement of Cash Flow
Statement of Government Equity
Journal/ Ledgers
General Ledger
General Journal
Subsidiary Ledger
Supplies Ledger Card
Plant, Property and Equipment Ledger Card
Construction in Progress Ledger Card

Consolidation
Trial Balance
Statement of Income and Expenses (condensed and detailed)
Balance Sheet (condensed and detailed)

Transactions Covered by e-NGAS
The e-NGAS provides templates for common transactions to facilitate their
recording. The journal entry is electronically prepared, and is reviewed,
approved and posted on-line to respective general ledger (GL) subsidiary ledger
(SL) accounts. It also generates the depreciation schedule related to the various
properties of the Agency to serve as a basis for the corresponding adjusting
entry.

Basic Control of e-NGAS
The basic control features inherent in the e-NGAS are listed hereunder.
Unauthorized users can only make three attempts at logging on before the
system shuts off.
Transactions cannot be posted to the general ledger until they have been
posted to the subsidiary ledger, and the details balance with the general ledger
control total.
The System User can access data and make changes to entries only to the
extent that it has been defined in the System Setup.

e-NGAS Conceptual Framework

E-NGAS is a concerned with the provisions and use of accounting
information to managers within DPWH. It is divided into modules: JEV
Preparation, JEV Review and Approval, Query and Report Generation.
Journal Entry Vouchers (JEV) Preparation -



















III. ISSUES AND CHALLENGES FACED
The long process in adding/deleting/unposting of Journal Entry
Voucher (JEV).
Not all reports that are required by other devices are electronically
generated.
Not that flexible especially in exporting data/printing data; there are
some items that are omitted by the system in exporting data especially
when it is too long.
Some features are not yet functional like aging report.
Some accounts dont have break down.
Other reports are inaccurate, for example aging of receivables and
accounts payable is inaccurate because due date is not required upon
preparation of Journal Entry Vouchers.
Late submission of source documents and lack of supporting
documents upon submission so encoding of data to e-NGAS in
generating reports on time.

IV. BENEFITS
e-NGAS if utilized properly will enable you to get accurate, proper and
timely financial statement reports.
More accurate financial reports
Paperless
Can import/export excel files to e-ngas
More systematized
Easier reference; no need to look for ledger and journals because e-
NGAS does the record keeping.
General ledgers and subsidiary ledgers can be viewed anytime
Employees and creditors masterfile
Any abnormal balances can be easily checked.

V. CONCLUSIONS

The commitment of DPWH to achieve its mission of providing and
managing quality infrastructure facilities and services can only be
attain through sound and effective management. One of the efforts
made which highlights the promotion of quality management is the
implementation of Management Accounting System in a form of a
flexible software: e-NGAS.

E-NGAS helps DPWH in its daily accounting processes which
include recording, classifying, summarizing and communicating
financial transactions. The said software is also pre-packed with
useful features which is in the form of process automation, reports
generation, and real-time information. In addition e-NGAS is also
programmed with effective security controls which safeguards
information from prohibited disclosure.

While e-NGAS offers various solutions to the agency, it has its
limitations. Few of the features were not yet functional and some
reports are inaccurate.

In weighing the pros and cons of using e-NGAS, it has been clear
throughout the document that the use of the said software is more
advantageous. This would leave the impression that the e-NGAS
should still be improved and the people using and developing should
yet be cooperative to the advancement of the accounting system.



VI. RECOMMENDATION

Other reports (ex. Aging of receivables and accounts payable,
statement of government Equity) are inaccurate so this should be
resolved by the Central Office.
The e-ngas should be linked with the e-budget.
Unposting/deleting should be easier, shorter process but still upon
head accounts approval control.
All encoded data should appear on the printed copy/reported files.














Important Sources:
http://www.dpwh.gov.ph/about_us/reforms/rimss/tambuli/2005/Oct_Dec_0
5/page3.htm

http://www.dpwh.gov.ph/about_us/reforms/rimss/tambuli/2009/tambuli_3q
2009.pdf
http://www.scribd.com/doc/130099684/01-Electronic-New-Government-
Accounting-System
http://www.authorstream.com/Presentation/lizlauron-1364815-ngas-report/