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Republic of the Philippines
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City 0880
CIRCULAR NO : 2011 -__________
DATE :
TO : All Heads of Departments, Bureaus, Offices, Agencies and
Instrumentalities of the National Government, Heads of Local
Government Units, Managing Heads of Government-Owned and
Controlled Corporations, COA Officials and Employees and All
Others Concerned
SUBJECT : Guidelines on the Resumption of the Rollout of Electronic New
Government Accounting System (eNGAS) and Electronic Budget
System (eBudget System)
1.0 POLICY STATEMENT
The Commission upholds improved public governance, effective accountability and enhanced
transparency through the installation and implementation of the electronic New Government
Accounting System (eNGAS) and its related operating systems throughout the government.
2.0 RATIONALE
2.1 Government activities and transactions are complex and voluminous and information
technology becomes crucial to the attainment of an effective, efficient and productive
public service.
2.2 The eNGAS is an accounting software that promotes correct, reliable, complete and
timely recording of government financial transactions. It automates the generation of
needed reports in accordance with the New Government Accounting System (NGAS)
and is totally aligned to the current NGAS.
2.3 The electronic Budget System (eBudget System) records and keeps track budget-related
transactions (allotments, sub-allotments, obligations incurred/expenditures, expenses,
and adjustments to allotments and obligations) and facilitates the monitoring of the status
and balances of these allotments and obligations and the generation of budget reports. It
complies with the basic policies and procedures of the NGAS.
2.4 As provider of the eNGAS and eBudget System to government agencies and
instrumentalities, COA is committed to support the latter’s needs relative to these
software and to sustain the continued use of these software.
2.5 In response to changes in technology and the resolution of implementation
issues/concerns, COA came up with an enhanced version which has passed quality
assurance and pilot tests. COA has also updated stored procedures of the eBudget
System to resolve implementation issues/concerns raised by user government agencies.
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2.6 This Circular is issued pursuant to Commission on Audit (COA) Resolution No. 2010-
010 dated November 15, 2010 on the resumption of the rollout of the latest version of
eNGAS and eBudget System.
3.0 COVERAGE
3.1 All government agencies and instrumentalities shall be encouraged to implement the
eNGAS and eBudget System in their respective jurisdiction and lower level
organizational units with complete set of books in coordination with COA, as follows:
From To
(Higher Level) (Lower Level)
Department (Office of Regional offices,
the Secretary/Head bureaus, district/field
Office) offices
Big Bureau (Bureau Regional offices, field
with Regional Offices) offices
Regional offices, field
GOCC (Head Office)
offices, subsidiaries
3.2 Capacity building through training on the functionalities and technicalities of eNGAS
and eBudget System shall be conducted by COA for the personnel of the higher level
government agencies, and if necessary and upon request, for the personnel of the lower
level organizational units with complete set of books.
4.0 PROJECT SERVICES
4.1 The following services shall be provided by COA:
4.1.1 Rollout/Installation, which includes upgrade for existing users, of
eNGAS/eBudget System software
a. Supervision in the proper conversion of client-agency’s existing account
balances, databases and other related data
b. Installation of the latest version of eNGAS and eBudget System software
c. Assistance and monitoring of the results of the rollout/implementation
Project.
4.1.2 Capacity Building/Training
a. To ensure proper transfer of knowledge, provide information on the use of
the application systems, raise awareness and gain support for the Project,
capacity building through training of the client-agency personnel shall be
conducted by COA.
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4.1.3 Technical and Maintenance Support
a. During the Installation and Warranty Period
The following technical and maintenance support services shall be rendered
by COA to the client-agency during the installation and warranty period:
(i) Curative services, which includes identification, testing and diagnosis
of any reported fault in the software; the carrying out of
remedial/preventive measures and actions; and assistance in software
recovery in case of major system crash and database failure
(ii) Help Desk Support Services (between 9:00 a.m. and 4:00 p.m. at
ito.engashelpdesk@coa.gov.ph)
(iii) On-Site Support during regular office hours
b. After the Warranty Period
(i) Technical and Maintenance Support Service after the warranty period
may be provided by COA to the client-agency, subject to the
agreement with the client-agency.
c. Excepted Services
(i) Excepted services include, but not limited to, the diagnosis of a fault
in the software resulting from:
improper/incorrect use, operation or neglect of the users;
any repair, adjustment, alteration or modification of the
application system by any person other than COA without
COA’s prior written consent; and
beyond the control of COA, including, but not limited to, defects
in software of third parties.
(ii) In cases where COA has determined that the issue/problem notified
by the client-agency falls under the excepted services, COA shall
advise the client-agency on the cause of the issue/problem and may
correct or assist in resolving the issue/problem subject to the levying
of additional charges.
4.2 Warranty Period
4.2.1 A warranty period of one (1) year shall be provided for the eNGAS/eBudget
System software installed by COA.
4.2.2 The warranty period shall commence from the date the Certificate of Software
Acceptance has been issued by the head of the agency or his/her authorized
representative.
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4.3 Schedule and Duration
4.3.1 Client-agencies availing of the installation/implementation of the latest version of
eNGAS/eBudget System shall be scheduled on a first-come, first-serve basis.
Only those that have complied with all the pre-installation requirements shall be
included in the priority list.
4.3.2 The upgrading of eNGAS presently installed in government agencies to the latest
version shall be completed in two (2) months at the maximum, depending on the
size of the client-agency.
4.3.3 The Rollout/Installation for new installations shall be covered by a Memorandum
of Agreement (MOA) and completed in three (3) months at the maximum,
depending on the size of the client-agency. Any extension of the rollout duration
shall be the subject of an amendment to the MOA earlier executed by and between
the client-agency and the COA.
5.0 COST OF INSTALLATION AND OTHER SERVICES
5.1 Service fees for the rollout/installation by a COA Rollout Team shall be collected from
the client-agencies, to be determined by the COA Project Steering Committee for
approval by the COA Chairman.
5.2 The cost of supplies and materials, honorarium and other expenses that may be incurred
in eNGAS/eBudget System-related training of officials and employees of the client-
agency; technical and maintenance support services after the warranty period, and
excepted services shall be billed to/paid by client-agencies separately.
6.0 IMPLEMENTATION PROCEDURES
6.1 The rollout/implementation of the latest version of eNGAS and eBudget System may be
carried out as follows:
6.1.1 With COA assistance – rollout/implementation of the latest version of eNGAS,
and eBudget System in head/main offices of client-agencies (departments, big
bureaus, provinces, cities, and/or GOCCs) shall be conducted by COA.
6.1.2 Without COA assistance – after having successfully implemented eNGAS and
eBudget System with COA assistance, departments, big bureaus and GOCCs are
encouraged to roll out/implement the application systems in their respective lower
level organizational units with complete set of books, as listed in Section 3.1, and
to formulate their respective strategies to ensure successful implementation of the
COA-developed application systems.
6.2 The following procedures shall be observed for the rollout/implementation of the latest
version of eNGAS, and eBudget System with COA assistance.
6.2.1 Pre-Installation
a. All government agencies availing of the installation/implementation of
eNGAS/eBudget System shall be required to comply with the minimum
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technical and data requirements prescribed by the Commission. Compliance
with the minimum requirements by client-agencies that have signed
Engagement Letters but have not yet been installed the eNGAS/eBudget
System software and those that have passed the evaluation prior to the
suspension of the rollout in CY 2008 shall be revalidated by COA.
b. The terms and conditions on the scope of work, project duration, project cost,
roles and responsibilities of the parties, and all other agreements by and
between the COA and the client-agency shall be set forth in a Memorandum
of Agreement (MOA) to be signed by the heads of the agencies concerned or
their designated representatives.
c. The MOA between COA and the client-agency shall be executed only after
the client-agency has been assessed to be operationally ready for the Project.
d. The training of client-agency personnel shall be conducted only after the
MOA between the COA and the client-agency has been executed.
(i) No training shall be conducted unless the COA Rollout Team and the
client-agency are ready for the rollout within five (5) working days
from the completion of the training.
(ii) The training may be conducted either at the Professional
Development Center (PDC)/Regional Office Training Center (RTC)
of the Commission on Audit or on-site, at the preference of the
client-agency.
(iii) If the training is held at the PDC/RTC, all supplies and equipment
needed shall be provided by COA, chargeable against the training
costs. For on-site training, the client-agency shall provide the same.
(iv) Training costs shall be shouldered by the client-agencies and are
separate and distinct from the cost of the installation/implementation
of eNGAS and/or eBudget System as provided for in the MOA.
(v) Whether the training is conducted at the COA PDC/RTC or on-site,
all certificates of attendance and/or certificates of training shall be
issued by COA Professional Development Office or COA Regional
Office Administration, Training and Finance Services, as the case
may be.
6.2.2 Rollout/Installation
a. Upgrading to the latest version of eNGAS/eBudget System
(i) Personnel of client-agencies that are currently using eNGAS/eBudget
System and are upgrading to the latest version shall be required to
attend the functional and technical training on eNGAS/eBudget
System.
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(ii) eNGAS/eBudget System (latest version) upgrade package
(executable file, upgrade scripts, release notes, list of new features)
shall be provided to the training participants.
(iii) The training participants shall be assisted in upgrading their
eNGAS/eBudget System databases. Upon their return to their
official station, the participants shall install the latest version of
eNGAS/eBudget System in the workstations of their respective
agencies and restore the upgraded database.
(iv) The client-agency shall be required to submit, following the format
prescribed by the rollout team, status on the installation/
implementation of the latest version of eNGAS/eBudget System
within five (5) working days from completion of the training and
monthly status report for a period of two months.
(v) Within five (5) working days after the last day of the field work of
the COA Rollout Team for the upgrading to the latest version of
eNGAS/eBudget System in the client-agency, the latter shall issue a
Certificate of Software Acceptance.
b. New Installation of the latest version of eNGAS and eBudget System
(i) The completion of eNGAS/eBudget System Training by the client-
agency’s personnel is a signal that the rollout/implementation of
eNGAS/eBudget System can already be started. The client-agency
shall be notified in writing of the date of start of
rollout/implementation, such date shall be within five (5) working
days from completion of the said training.
(ii) Every rollout shall start with an entrance meeting with the key
officials of the client-agency’s accounting and budget
offices/departments. The exit conference shall take place on the last
field work of the COA Rollout Team.
(iii) The client-agency shall issue a Certificate of Software Acceptance
within five (5) working days after the last day of field work of the
COA Rollout Team or after the resolution of all significant concern
for the installation of the latest version of eNGAS/eBudget System.
6.2.3 Post installation
a. COA shall provide system maintenance and technical support services to all
client-agencies during the warranty period. After the warranty period, COA
may provide such services, subject to the levying of charges from the client-
agency.
b. User-agencies shall report immediately to the COA all implementation issues
and concerns to facilitate evaluation and resolution thereof.
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7.0 ROLES AND RESPONSIBILITIES
7.1 The Commission on Audit shall have the following roles and responsibilities in the
installation/implementation of the latest version of COA-developed eNGAS and eBudget
System:
7.1.1 Provide awareness/appreciation and capacity building to the client-agency’s
officials and employees who are involved in the installation/implementation of the
application systems.
7.1.2 Assist the client-agencies in the preparation and set-up of hardware and other
mandatory requirements to facilitate implementation of the Project.
7.1.3 Provide guidelines in the preparation/conversion of data/forms required for system
setup.
7.1.4 Supervise the proper conversion of existing account balances, databases and other
related data for the software installation/implementation.
7.1.5 Install the executable file of the latest version of eNGAS and eBudget System.
7.1.6 Assist and monitor the results of the software installation/implementation in the
central/head office of the client-agency.
7.1.7 Provide maintenance and technical support during the software installation/
implementation and within the warranty period.
7.1.8 Turn over the installation package of eNGAS and eBudget System and peripherals
installed at the client-agency’s central/head office upon satisfactory
installation/implementation thereof.
7.1.9 Provide updates/enhancements, if any, on the software installed in the central/head
office of the client-agency.
7.2 The client-agency shall have the following roles and responsibilities:
7.2.1 Comply with the technical and data requirements prior to the start of rollout.
7.2.2 Designate staff who will be involved in the installation/implementation, including
database, system and network administrators.
7.2.3 Assign a focal person who shall assist and coordinate with COA for the successful
implementation of the Project.
7.2.4 Provide the COA Rollout Team with working area equipped with tables and
chairs, computers with Internet connection, printers and supplies and materials
particularly during the rollout/installation of the latest version of eNGAS/eBudget
System.
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7.2.5 Provide, convert and/or build up database for the eNGAS and eBudget System.
7.2.6 Issue the Certificate of Software Acceptance after the successful completion of the
installation/implementation.
7.2.7 Refrain from altering the systems database or any part thereof, without the prior
written consent of COA.
7.2.8 Formulate and implement procedures to prevent unauthorized transfer and/or sale
of COA-installed system to other entities.
7.2.9 Pay COA the cost of installation and other related services based on the MOA and
supplemental agreements
8.0 REPEALING CLAUSE
All COA circulars, memoranda and other issuances inconsistent herewith are hereby revoked,
amended or modified accordingly.
9.0 EFFECTIVITY
This circular shall take effect fifteen (15) days after its publication in a newspaper of general
circulation.
REYNALDO A. VILLAR
Chairman
JUANITO G. ESPINO, JR. EVELYN R. SAN BUENAVENTURA
Commissioner Commissioner
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