Enhanced

Electronic New Government

Accounting System
Version 2.1.0
Learning Objective

At the end of this training, you will be

able to appreciate and have a working
knowledge in eNGAS as well as apply the
learnings and skills in your respective
agencies.
Legal Basis
Section 2, Article IX-D, 1987 Philippine
Constitution

 Promulgate accounting rules and regulations

 Submit annual financial reports to the President
and the Congress
 Keep the general accounts of the government
and preserve the vouchers and supporting
papers pertaining thereto.
What is eNGAS?

 Accounting software developed by COA

 Encompasses various accounting processes
 Provides an accurate, timely and standardized
financial reports.
 Generates schedules and reports which aids the
management in decision making.
 eNGAS Milestone (July, 2001)

Initiated/Implemented “Government Accounting Simplification and

Computerization Project” to design a new government accounting system
(NGAS) to:

Generate periodic
Simplify Conform to and relevant
government international financial reports
accounting for better
accounting;
standards; monitoring of
performance
 eNGAS Milestone (January, 2002)
• Use of NGAS by all:

National Government Local Government

Agencies Units

• Massive training of accountants, budget officers and

other personnel of government agencies on NGAS
eNGAS Milestone (January, 2003)

Started the
Development of
 eNGAS Milestone
eNGAS Pilot-Agencies

Period Roll-Out Agency

April, 2003 COA – Central Office

October, 2003 Civil Service Commission

October, 2003 DSWD

October, 2003 Quezon City Government

October, 2003 Guiguinto, Bulacan

eNGAS Milestone (Oct. 2003-May 2008)

Implemented

In NGAs, LGUs and GOCCs

(with COA Assistance)
 eNGAS Milestone
 May 2008 – August 2008 Assessment of eNGAS
Implementation
 September 2010 – Nov. 2010 Implementation of 1.2.2 in COA
and Regional Office
 May 2008 to November 2010 - Continuous Technical and
Functional Assistance
 November 15, 2010 - Resumption of Roll-Out of
eNGAS/eBudget System Version 1.2.2 (COA Resolution 2010-
010)
 4th Quarter, 2014 - Implementation of eNGAS/eBudget System
Version 2.0.0
eNGAS version 2.1
complies with

Unified Accounts Code Structure (UACS)

DBM COA DOF Joint Circular No. 2013-1 dated August 6,
2013

Philippine Public Sector Accounting

Standards
COA Resolution No. 2014-003 dated January 24, 2014

11
eNGAS version 2.1
complies with

Revised Chart of Accounts for National

Government Agencies
COA Circular 2013-002 dated January 30, 2013 and
2014-003 dated April 15, 2014

Government Accounting Manual

COA Circular No. 2015-007 dated October 22,
2015

12
Major beneficiaries of the eNGAS

Agency Agency Government Oversight

Management Personnel And
Regulatory Agencies
eNGAS Computing Platform

 eNGAS runs on a network environment

 It runs on: Microsoft SQL Server
Print Server

USB Cable

Network

Client PC Client PC Client PC

 eNGAS
Technical Features
 Runs on Microsoft SQL Server

 Multi-user operations

 Alpha search and look up system codes and

transactions

 Data entry and validation

 Reference file importation using eNGAS

Data build up facility
Facilitates the build up of Employee File
Imported employee file using
Data Build Up - Employee File Import Wizard
Ease of setting up subsidiary ledger as an employee for specific accounts
Ease of gathering subsidiary ledger - employee to be used for JEV
Preparation
 Facilitates the build up of Common Reference Files
Responsibility Center Codes
Setup for Responsibility Center Code before proceeding
to importation
Imported responsibility center file using
Data Build Up – Responsibility Center File Import Wizard
Implementation of responsibility accounting for a more detailed
financial reporting and analysis
Facilitates the build up of Debtor/Creditor data
Imported debtor/creditor file using
Data Build Up – Creditor File Import Wizard
Ease of setting up subsidiary ledger as debtor/creditor for specific accounts
Ease of gathering subsidiary ledger–debtor/creditor to be used for JEV
Preparation
Components and
Basic Features
of the System
User friendly screens
 Integrates COA Revised Chart of Accounts and sub-object
codes
Sub-Object Codes are built-in
Sub-Object Selection during Transaction
Integrates all the possible Funding Source compliant with
UACS

Regular Agency Fund-General Fund-New General

Appropriations-Specific Budget of NGA
01101101

Fund Cluster (1st & 2nd digit)

Financing Source (3rd digit)

Authorization Code (4th & 5th digit)

Fund Category (6th to 8th digit)

 Funding Source to be used by the Agency need to

be activated
 Easy Selection of Funding Source
 Provision of accounting journal entry templates
 Provision of search facility for a more specific template
 Automates recognizing of accounting entries to the General Journal and
posting to general ledger (GL) and subsidiary ledger (SL) accounts
Depreciation Schedule
 Automatic computation of monthly depreciation for all PPE based on Straight-line
Method.
Depreciation Schedule details
Depreciation Schedule (JEV Accounting Entries)
 Prepayment Schedule
 Automatic computation of expired portion of Prepayments
Prepayment Schedule details
Prepayment Schedule (JEV Accounting Entries)
 Amortization Schedule
 Automatic computation for amortization of intangible items
Amortization Schedule details
Amortization Schedule (JEV Accounting Entries)
Automatic computation of inventory cost using weighted average
method
 Project Accounting
MONITORING OF EXPENSES INCURRED IN THE CONSTRUCTION OF
GOVERNMENT PROPERTY

DIRECT MATERIALS DIRECT LABOR OVERHEAD CONSULTANCY

Automatic Closing Entries
After approving all JEVs for the current year, under Transaction > JEV Preparation,
Automatic closing of the accounts per funding source is necessary.
Forwarding Balances
After closing of accounts, forwarding balances per funding source is necessary to be used as
beginning balance for the next year and to generate Post-Closing Trial Balance
Report Generation
 Generation of required financial statements and reports

 Trial Balance (pre-closing, post-closing, unadjusted)

 Statement of Financial Position (condensed, detailed and
comparative)
 Statement of Financial Performance (condensed, detailed
and comparative)
 Statement of Cash Flows (condensed, detailed,
comparative)
 Statement of Net/Asset Equity
 Use of one type of journal

From Manual-based
Cash Receipts
1 Journal
eNGAS

Cash/Check
2 Disbursements General
Journal Journal

General
3 Journal
Queries
Journal Entry Voucher
Window
Journal Entry Voucher
Registry of Accounts Written
Off Window
Registry of Accounts Written Off
Expense per Responsibility
Center Window
Expense per Responsibility Center
Repair History of PPE
Window
Repair History of PPE
Stocks Availability
Schedule Window
Stock Availability Schedule
 PPE Schedule
Window
PPE Schedule
Schedule of SL
Balances

Window
Sort by Code and Description option to show RC
(mostly in nominal accounts)
Schedule of Subsidiary Ledger Balances
Schedule of AR/AP
Window
Schedule of AR/AP
Summary of Income
Window
Summary of Income
Summary of Expense
Window
Summary of Expense
Due for Reorder
Window
Information on re-order level and quantity on hand
Reports
Reports in eNGAS Trial Balance

 Generation of Reports by Fund (up to level of Funding Source)

Generated Trial Balance Report
(By Funding Source)
Reports in eNGAS Cash Flow Format
 Facility to configure the Cash Flow Format since Statement of Cash
Flows is a template driven report.
 Report generation of Statement of Cash Flows per Funding Source
Generated Detailed Statement of Cash Flows Report
(By Funding Source)
Reports in eNGAS Statement of Financial Position

 Generation of Reports by multiple Funding Source

Generated Statement of Financial Position Report
(Multiple Funding Source)
 Statement of Financial
Reports in eNGAS Performance

 Generation of Reports by Fund Cluster

Generated Statement of Financial Performance Report
(By Fund Cluster)
 Statement of Changes in Net
Reports in eNGAS Assets/Equity

 SL is required in recording of the account Accumulated

Surplus/(Deficit)
Generated Statement of Changes in Net Assets/Equity Report
(By Fund)
Control Features
In eNGAS
 Adequate security control mechanisms for data integrity
and accuracy
 Automatic checking of balance between debits and credits;
 Data validation to avoid duplication and redundancy
 Maintenance of Subsidiary Ledger that is
reconciled with the General Ledger

 The System User can access data and make

changes up to the extent that it has been
defined in the System Setup.
 Account Configuration
Account configuration is used to classify whether the account has a normal debit or
credit balance and is used to setup subsidiary type per account.
Additional
Features
 Linkage with eBudget System for the generation of the
Financial Accountability Reports (FARS)
Obligation Request and Status Linkage
Supporting Documents Modification
for Obligation Request and Status (New Feature!)
 Performance Report
Users' performance per Prepared, Approved and Cancelled
JEVs
Generated Performance Report
 User Access by Fund
 Limits the Fund Access level of all eNGAS Users in JEV
Preparation
 Audit Trail
 Audit Trail is included in the Utility Menu with Option to
Print and Clean up and create a CSV File as its soft copy or
backup
Generated Audit Trail Report
 Sequence Employee No. First Name Last Name Middle Name

1 001 Pretizel Ivy Arteche T

Excel File
2 004 Romeo Cruz C

Sequence Employee No. First Name Last Name Middle Name

3 008 Juanita Fuggan C

1 001 Pretizel Ivy Arteche T

4 009 Jorgen Fulleros Z

2 004 Romeo Cruz C

5 020 Hannah Grace Valente P

Formats
Sequence Employee No. First Name Last Name Middle Name
3 008 Juanita Fuggan C

6 021 Bryan
1 001 Viloria B Ivy
Pretizel Arteche T

4 009 Jorgen Fulleros Z

2 004 Romeo Cruz C

5 020 Hannah Grace Valente P

3 008 Juanita Fuggan C

6 021 Bryan Viloria B

4 009 Jorgen Fulleros Z

5 020 Hannah Grace Valente P

6 021 Bryan Viloria B

Reference File
Employee Excel File Format
Sequence Employee No. First Name Last Name Middle Name

1 001 Pretizel Ivy Arteche T

2 002 Christian Baturi L

3 003 Ma. Karizza A Cabildo A

4 004 Romeo Cruz C

5 005 Lara Jane Dela Torre M

6 006 Rossmon Doroja A

Reference File

Creditor/Debtor Excel File Format

Sequence TIN Description Tag

1 131-940-400 Procurement Service 2

2 000-000-001 C. A. Communication Corp 2

3 000-000-002 International System 2

4 131-940-100 MCSA Marketing 2

5 000-000-005 Midland Review 2

Reference File
Responsibility Center Excel File Format
Seq Code Parent_Code Type Acronym Description

1 31-000-00000 Central / Regional CO Central Office

2 31-000-00000-00 31-000-00000 Sector/Office GC General

General
3 31-000-00000-00-00 31-000-00000-00 Cluster/Division GC
Classification

4 31-000-00000-01 31-000-00000 Sector/Office EO Executive Offices

Office of the
5 31-000-00000-01-01 31-000-00000-01 Cluster/Division CHO
Chairman

Office of the
6 31-000-00000-01-02 31-000-00000-01 Cluster/Division COMM1
Commissioner I
Sub-Account
Sub-Account Excel File Format

Sequence Code Description

1 001 Individual Withholding Tax

2 002 3% WITHHOLDING TAX

3 003 2% WITHHOLDING TAX

Subsidiary Ledger
Subsidiary Ledger Excel File Format (PPE SL)
Est. Life Date
Seq Prop No. Description RC Code Depreciable Cost Accum. Dep
Yrs Acquired
Canon
Copying
1 754600 5 5/25/2013 31-000-00000-01-01 1 13,313.79
Machine SN# 20,000.00
4564
Canon
Copying
2 215400 5 5/25/2013 31-000-00000-01-01 1 13,313.79
Machine SN# 20,000.00
5555
Canon
Copying
3 548800 5 5/25/2013 31-000-00000-01-01 1 13,313.79
Machine SN# 20,000.00
3254
Casio Cash
Register
4 654600 5 6/1/2013 31-000-00000-01-01 1 3,825.00
Calculator 8,500.00
SN# 1006
Casio Cash
Register
5 484800 5 6/1/2013 31-000-00000-01-01 1 3,825.00
Calculator 8,500.00
SN# 5566
Casio Cash
Register
6 564500 5 6/1/2013 31-000-00000-01-01 1 3,825.00
Calculato SN# 8,500.00
5455
Subsidiary Ledger
Subsidiary Ledger Excel File Format (Inventory SL)

Inventory Reorder Ave.

Seq Description Unit Quantity Cost
Code Qty Consumption

Ink Model 123

1 001 pc/s 92 20 87
(Black) 8,700.00

Ink Model 999

2 002 pc/s 90 20 85
(Color) 8,925.00
Subsidiary Ledger
Subsidiary Ledger Excel File Format (Employee SL)

Seq Code Description Amount Date

1 008 Juanita C. Fuggan 4,018.50 12/10/2016

2 001 Pretizel Ivy T. Arteche 3,298.86 12/10/2016

3 011 Michelle M. Gagarra 1,937.49 12/10/2016

Index of Payment
Index of Payment Excel File Format (For Payroll)
Payee
Seq GL Code Payee Amount Particulars Sub-Object
Code
Pretizel Ivy T. Basic Salary
1 50102010 001 50102010-01
Arteche 500.00 December, 2016

Basic Salary
2 50102010 002 Christian L. Baturi 50102010-01
500.00 December, 2016

Ma. Karizza A A. Basic Salary

3 50102010 003 50102010-01
Cabildo 500.00 December, 2016

Basic Salary
4 50102010 004 Romeo C. Cruz 50102010-01
500.00 December, 2016

Lara Jane M. Dela Basic Salary

5 50102010 005 50102010-01
Torre 500.00 December, 2016

Basic Salary
6 50102010 006 Rossmon A. Doroja 50102010-01
500.00 December, 2016
QUESTIONS?