Get documents about "SPAN
Document Sample
SISTEM PERBENDAHARAAN &
ANGGARAN NEGARA
(SPAN/e-Budgeting)
Bobby Nazief
Staf Khusus MENKEU bid. Teknologi Informasi
PUBLIC FINANCIAL MANAGEMENT
(PFM) REFORMS IN INDONESIA
Key financial management reform objectives
Improve institutional image through adopting principles
of Good Governance
Strengthen fiscal control
ensure effective implementation of the budget allocations
greater transparency in government financial management.
The DPR enacted several laws to support the reform
objectives
State Finance (Law 17/2003)
State Treasury (Law 1/2004)
State Audit (Law 15/2004)
An Integrated Financial Management Information System
(IFMIS) is essential to introduce and sustain these reforms
1
IFMIS will be implemented through Sistem
Perbendaharaan dan Anggaran Negara (SPAN)
SPAN AS THE FOUNDATION FOR
PFM REFORMS
Accounting and Budgetary Reforms:
Integrates budget execution across ministries, as required for MTEF
and Performance Based Budgeting reforms
Provides the ability to maintain a centralised General Ledger (GL)
system for all Government agencies
Provides the data integrity, flexibility and consistency required for
modernization of accounting, budgeting and reporting
Provides a “single window” electronic interface for other systems such
as payroll, debt management, procurement, and audit.
Organizational Reforms:
Operationalizes the business process reforms underway in KPPNs
Executes processes and applies controls with minimal manual
intervention, allowing personnel to focus on analysis and strategy
Banking and Cash Management Reforms:
Enhances the benefits of TSA reform.
Automates bank reconciliation and enables electronic interfaces
between banks and treasury offices.
Enables Treasury participation in BI‟s payment system reforms and
2
provides real time information to BI for monetary policy and debt
management
SPAN CONTEXT
LINE MINISTRIES EXTERNAL LINKS
• RKA-KL BANK INDONESIA
• DIPA • RTGS
• BIG-eB
SISTEM AKUNTANSI • SSSS-TERMINAL
INSTANSI SISTEM
PERBANKAN
• KOMITMEN
• SPM
MAIN USERS
DATA PROYEKSI:
• PENERIMAAN DJPBN:
• PENGELUARAN • PUSAT
• KANWIL
SISTEM AKUNTANSI • KPPN
BARANG MILIK NEGARA
GL DJA
MOF OTHER USERS
SISTEM PENGELOLAAN UNIT ESELON 1
& AKUNTANSI UTANG DEPKEU
DEP. TEKNIS
SISTEM PENGELOLAAN
& AKUNTANSI INVESTASI BAPPENAS
AUDITOR:
MODUL PENERIMAAN
• IRJEN
NEGARA (MPN)
• BPK
DATA PROYEKSI: • BPKP 3
• PENERIMAAN
• PENGELUARAN
CORE FUNCTIONAL PROCESSES &
INFORMATION FLOWS
11. Treasury produces
Budget execution
10. Treasury produces
3. Treasury
enters initial
8. Treasury
receives
consolidated budget appropriations, information on
reports fiscal allotments, cash limits
for other stake holders Deposits
reports from and in year in TSA ( e.g.
the Treasury system transfer data to tax and Revenue
Treasury system Receipts,
broken
down by
individual
transactions
Directorate Directorate via RTGS Suppli Tax
Other Stake 1. Budget ers payers
Holders General of Appropriations General of
Budget Treasury Banking
Network
DIEA C
9. DIEA
accesses O
2. DG- Treasury Treasury M
approves
Budget allotments
system to
Produce
Central M
E
and cash limits for reports Bank R
subordinate units
(TSA) C
Line I
Ministry A
L
line ministry
reconciles
information Accounting Reports
7. Treasury B
system A
from Treasury from Treasury
and SUs to Treasury Units passes
N
payment
prepare K
(KPPN) transaction to
departmental
Accounting accounts
the S
Interbank
reports
clearing
from
system-RTGS
Spending
Unit 6. KPPN
processes
4. Spending SU
Unit forwards payment Kanwil/KPPN Access to
Spending payment requests zero balance
request to KPPN
Units accounts in
Commercial banks
Internal audit section
for cash disbursements/deposits
4
5. Internal audit performs on line
and concurrent verification
of sample transactions
as they are processed
by the KPPN
BENEFITS TO KEY STAKEHOLDERS
The Directorate General of Treasury in the Ministry of
Finance, and its regional offices to undertake budget
implementation, including payment processing, and
perform associated accounting functions, including
reporting in a near real-time manner;
The Directorate General of Budget and Fiscal Balance of
the MOF to obtain the status of actual expenditures to
enable budget monitoring and assist in budget preparation
for out years;
The Cash Management Department of the Directorate
General of Treasury to provide the information it requires
for cash management;
Line ministries and agencies, to access financial
information and reports pertaining to their organization;
By the Government auditing organizations (BPKP and
BPK) to access financial transaction data for auditing
purposes. 5
KEY BENEFITS OF SPAN -
SUPPORTING BUDGET &
TREASURY OBJECTIVES (1)
SPAN is the tool that will enable the key transformation of
DG Treasury business operations by providing:
A reliable cash management system which will enable the
preparation of cash flow forecasts and plans.
Effective control budget allocation, expenditure commitments,
and spending limits.
Capture of payment data at source, with data being entered
once only, and online transfer to centralized and consolidated
databases.
Maintenance of comprehensive and reliable centralized
databases of all government financial transactions, covering
the full range of financial processes from budget preparation,
allocation, commitment, spending, accounting etc; provide an
associated budget rules database.
A comprehensive reporting system that enables reliable
management reports on government financial operations to be
generated in real time enabled by modern information systems
and made available to all stakeholders.
6
KEY BENEFITS OF SPAN -
SUPPORTING BUDGET &
TREASURY OBJECTIVES (2)
Readily accessible and complete data records of all financial
operations to enable full and comprehensive audits to be
conducted using electronic audit tools.
Comprehensive online capabilities to Line Ministries and
other agencies to enable them to submit information
electronically and interrogate online centralized databases to
access their information.
Progressive transition to accrual based accounting systems, as
mandated by the State Treasury Law.
Fully automated treasury operations, reporting and
accounting.
7
BASIC OBJECTIVES OF SPAN
Control: over the Government‟s budget
and the assets and liabilities of
government; and
Reporting: comprehensive, reliable and
timely information on the financial
position of the Government so as to
facilitate government financial
management.
8
SPAN FUNCTIONS
1. Budget Preparation
2. Management of Spending Authority
3. Commitment Management
4. Payment Management
5. Processing of Government Receipts
6. Cash Management
7. General Ledger & Chart of Accounts
(CoA)
8. Reporting
9. Maintenance of Reference Information 9
Current Systems
RKA-KL DIPA SP2D Reporting
Systems are aligned according to business functions (e.g. RKA-KL
for Budget Planning and SP2D for Budget Execution)
Data is owned by applications and requires manual re-entry
People specialise in use of a single application
There is lack of integrated reporting
It is difficult to reconcile information from different systems for an
accurate and reliable view 11
SPAN AS THE FOUNDATION OF
IFMIS Reporting
Financial Statements, Annual Reports, Management Reports,
Stakeholder Reports
Debt
Management
System
Core Accounting System
General Financial Treasury/Cash
Central/Comm Ledger Reporting Management Payroll
ercial Bank Accounting Bank Reconciliation
Audit
Human
Resources
BUDGET Budget Cycle
PREPARATION
ENHANCEMENT Budget Budget Budget Budget
Commitment
Pensions
Macro-economic Preparation Allocation Execution
Forecasts
MTEF Preparation
Performance-based
Budgeting
Fixed Asset Stores and Accounts Government Customs
Procurement
Management Inventory Payable Receipts and Tax
Management Revenue
Purchasing Revenue
Management
11
Audit
LEGENDS
Core Elements of SPAN
Additional Subsidiary Ledgers or
Modules
Feeder Systems
Audit
Ledger Data and Information Flows
12
Budget Data and Information Flows
SPAN WILL ALLOW INTEGRATION
AND STANDARDISATION OF
BUSINESS PROCESSES
Budget Planning to Budget Execution
Satker
RKA-KL DIPA SP2D Reporting
The SPAN solution will be aligned according to business processes
The SPAN solution will encompass and cut across organisational
functions
SPAN will allow many features to be accessed by different people
Boundaries between applications will become blurred through
automated integration with systems like MPN, Debt Management,
Investment Management, Asset Management
Standardising User Interfaces and Application Interfaces will allow faster,
better integration of processes across business functions.
SPAN INFRASTRUCTURE
MoF Jakarta
Lapangan Banteng/Wahidin Campus
Internet
PT Telkom Internet (PT Indosat)
Network G d Line
L e a se
Closed Call Group
(0801, 0809, etc.)
Extended Jakarta MoF Campus
Indonesian
(Frame Relay, Leased Line,
Banking System E Wireless, etc.)
D
Fi
l-in Link
be
rO
A pt
ic
F
ia
Data Recovery Center
Backup D
(Bandung)
C
Category 1 Satellite Offices
(high-volume traffic, i.e., Kanwil/KPPN)
up
p
al -
-u
Di
al
Di
14
Category 2 Satellite Offices
B (Intermittent traffic, i.e., LMRO/LMSU)
SPAN TIMELINE
Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2
2008 2009 2010 2011 2012 2013
Improvement of Business Process &
Financial Management
Assess-
COTS Fit- COTS COTS COTS
ment & COTS Roll-Out
Planning Gap Analysis Configuration CRP Pilot
Change Management & Communications
Funded by World Bank
2-Stage Bidding Procurement:
1st Stage: October ‟05 (IFB-01/GFMRAP/2005)
2nd Stage: April ‟08 (IFB-02/GFMRAP/2007) 15
2nd Stage (re-do): October „08
Related docs
Other docs by pengtt
Introduction to IPv6 IPv6 deployment IPv6 Forum IPv6 Transition support IPv6 IPv4 and
Views: 5 | Downloads: 0
