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					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




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                                                               A                              pt
                                                                                                ic
                                                                                                         F
                 ia




                                                                                                                          Data Recovery Center
        Backup D




                                                                                                                               (Bandung)


C


                                                                                                                          Category 1 Satellite Offices
                                                                                                                 (high-volume traffic, i.e., Kanwil/KPPN)

                                   up
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                               al -
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                          Di
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                                                                                                                                                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

				
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posted:12/19/2010
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