Implementation of the Electronic New Government Accounting (e-NGAS)

in the Provincial Government of Benguet

Including Baguio City
Lester Brioso
Macray, Bangued, Abra
0927-794-9441
[email protected]

Jane Eden Avellaneda

Purok 7, Dona Lucia, Quezon, Nueva Ecija
0927-501-9178
[email protected]

Maritoni Lamela
106 Tabora St, Trancoville, Baguio City
0915-325-8854
[email protected]

Judelyn F. Soblechero
San Gregorio, Caba, La Union
0910-297-4518
[email protected]

Mary Lois L. Valenton

625 Purok 6, Lower Balsigan, Baguio City
0910-113-0215
[email protected]

Keyword:
Electronic New Government Accounting System
ABSTRACT: With today’s fast evolving technology, it is time to adopt and join the rest in the age of modern world.
The government has dealt with such condition through the conceptualization of new software called Electronic New
Government Accounting System (e-NGAS).
The study focused on determining the perception of direct users and the implementation of the Electronic New
Government Accounting System (e-NGAS) in the 12 Municipalities of Benguet including the Capitol of Benguet and
City Hall of Baguio. It also included the degree of affirmation of the objective of the e-NGAS, the level of awareness on
the basic features of the e-NGAS, the level of effectiveness of the system and procedures of e-NGAS, the extent of
support provided by the government on the establishment of the e-NGAS, and the degree of seriousness on the
problems encountered in the institutionalization of the e-NGAS.
Findings show that the perception of direct users in the 12 Municipalities of Benguet including Provincial Capitol and
Baguio City Hall on the level of effectiveness on the implementation of e-NGAS are all the same. It indicates that the
main purpose of the implementation of the software was achieve, it concluded that all the users of the e-NGAS are fully
aware of its basic features, based on the result of the study, the perception of the respondents toward the level of
effectiveness of the system and processes of the e-NGAS is significantly high, based also on its findings, the
Government is supportive in the implementation of the e-NGAS in the Province of Benguet and the data gathered lead
to the conclusion that the problems encountered in the implementation of the e-NGAS is quite severe most especially
the lack of trained personnel to operate the system.
Finally, it is suggested that continuous implementation of the e-NGAS should be done and consistently followed up.
Further it must be given more emphasis along on the on line aspect of the program. In addition, other aspects of the e-
NGAS should be thoroughly evaluated to serve a springboard for the system and other future researchers.

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Introduction

Accounting is an effective tool of applicable rules issued by the Central bank

management in evaluating the performance of the Philippines where appropriate.
of the different agencies of government. The (Gopez, 1977).
performance of the public managers would
depend at most, on financial reports The concerns that government inefficiency
generated by the use of accounting systems. is due to the inability of the present
(Miravete, 2016) accounting system to provide the
information needs of government managers
Government accounting as one that and supervisors, paved way for the
encompasses the process of analyzing, development of a system that addressed the
classifying, summarizing and deficiencies and complexity of the manual
communicating all transactions that are accounting system. February 21, 2001
involved in the receipt and disbursement of Chairman Carague immediately after
all government funds and properties, and assuming position embarked on two main
interpreting the results thereof. In pursuant projects: the government Accounting
to this definition, objectives were set to Simplification and Computerization Project
cover several areas in government for the design and development of the New
operations. (Section 109, of the Presidential Government Accounting System (NGAS)
Decree (PD) no. 1445 Government) and the COA Organizational Restructuring.

Affirmation refers to the act of affirming or Government Accounting Systems are

something affirmed, positive declaration and developed, generally to satisfy the operating
assertion, the state of being affirmed, a needs of the various government agencies or
statement of the existence or truth of departments. This New Government
something. (Collins.., 2015 edition) Accounting System (NGAS) prescribed
under COA Circular No. 2002-002 dated
Accounting in the local government was January 18, 2002 established the basic
governed by the Revised Manual of policies and procedures, the new coding
Instruction (RMIT) 1939 which was used by system, the accounting systems, books,
government officials during the registries, records, forms, reports and
Commonwealth period was revised in 1955 financial statements to be adopted by all
when the then General Auditing Office national government agencies (Punzalan and
(GAO) issued the Revised Manual of Cardona. Government Accounting System
Instructions to Treasurers of provinces, Revised Edition 2016. Manila: GIC
cities and municipalities which took effect Enterprisea & Co., Inc., 2016 edition)
on the 1st day of July of that year. The
national government used the government To meet the challenge of providing services
system prescribed by the NAAM which was to a rapidly increasing population while
revised in 1963. The accounting systems maintaining a fiscal stability and consistency
were also governed by the rules and paved way to the development of a standard
regulations issued by the then General government chart of accounts (SGCA)
Auditing Office, the Budget Commission, which has been useful for a considerable
the Department of Finance and the amount of time. But the increasing

Page | 2
complexity of the functions and In addition, the New Government
responsibilities that has took place gave a Accounting System (NGAS) was
need for information which gives emphasis implemented in the Provincial Government
mostly on efficient management of of Benguet in January 2002 and is
resources by public managers for effective consistently adapting the rules and
financial management, thus, the need for regulations as set on the manuals issued by
simplicity and commonality through a the Commission on Audit. Updated and
system of policies and procedures set by changes made are being incorporated by the
standard-setting organizations. Province with the end-in-view of finally
reaching the point where all government
Since the importance of technology transactions and financial reports will be
foresight has been increasingly recognized widely understood and comprehended even
as a tool for industrial and economic by people who have no knowledge of the
development of a country, the Commission government accounting system the
on Audit decided to develop a computerized Provincial Government of Benguet.
version of the NGAS and prescribed its (CayatAvelinoD.2007)
adoption by all national and local corporate
government agencies to enhance uniformity Background of the Study
in the application of government accounting As a start, researchers decided to include
rules, and facilitate the consolidation of literature regarding the objectives of
financial reports. The system requires Electronic New Government Accounting
software installation in the e-NGAS that System and move on to the other areas
includes the use of Windows 2000 server of covered in the paradigm of this study. The
higher, Microsoft SQL Server 2000 shift to e-NGAS was made in response to
Standard Edition, and Windows 2000 the following need:
Professional and Sybase Adaptive Server 1. Adoption of an accounting system
Enterprise (ASE) environments with that is in conformity with the International
extension security features to ensure Accounting Standards.
adequate internal control. 2. Computerization of the accounting
systems to generate reports that will be easy
Through the e-NGAS, staff or personnel of to understand by the general public.
any government unit or agency are provided
3. Preparation of regular and
fast processing of voluminous documents routinely financial reports.
making it possible to process or file reports
4. The use of the generated financial
or records in a matter of minutes which
reports as tools of management in decision-
would normally take hours or even days to
making.
process without sacrificing data integrity by
complying with the basic policies and
procedures of the New Government The word e-NGAS stands for Electronic
Accounting System (NGAS) and the Unified New Government Accounting System, the
Accounts Code Structure (UACS). The main objectives are to mold the Government
system also allows access of agency Accounting Officers in improving the data
personnel to up-to-date information quality in the interim system to prepare the
involving financial data or transactions. data for migration and develop the methods
for conversion of the data to the new version
of the Financial Management System.

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The Implementation of e-NGAS is not just linked to socio-economic development
to have the government accounting office’s programs thus resulting to ownership and
a new accounting systems but, overall, this prioritization difficulties. (Pasco R., and Ona
also deals to generate real-time, reliable, S.,)
accurate financial info and reports for policy
decision making, Improve cash management The Philippine Government Common
for operational efficiency, Harmonize and Platform (PGCP) aims to improve services
consolidate data structures and apply and enhance the operational efficiency of
consistent set of budget and accounting rules government agencies by developing policies
for reporting, Improve management of and frameworks that promote
government’s contingent liabilities and interoperability, implementing unified ICT-
financial exposure, Enhance government enabled business processes designed to work
accounting & auditing systems & standards seamlessly across public sector institutions,
& strengthen external and participatory audit and establishing information infrastructure
capacity and Professionalize the PFM that will allow the exchange, collaboration,
(Public Financial Management) workforce and sharing of data. Through this initiative,
and build stakeholder (Congress and civil government agencies will be able to use and
society) support for reforms. contribute information in a secure, reliable
and standardized manner, while decision
The e-NGAS simplifies government makers will be able to access this up-to-date
accounting without sacrificing data integrity and contextually relevant information.
by complying with the basic policies and (http://i.gov.ph/pgcp/)
procedures of the New Government
Accounting System (NGAS) and the Unified The Implementation of enhanced e-NGAS is
Accounts Code Structure (UACS). not just to have the government accounting
office a new accounting systems but,
Strong support from political leaders, overall, this also deals to generate real-time,
dedicated and skilled managers, the reliable, accurate financial info and reports
development and implementation of a for policy decision making, Improve Cash
strategic business plan, the creation of a management for operational efficiency,
semi- independence revenue authority, Harmonize and consolidate data structures
automating and restructuring control and apply consistent set of budget and
systems, strengthening the audit function accounting rules for reporting, Improve
and simplifying and reducing paper handling management of government’s contingent
through appropriate use of IT are all steps liabilities and financial exposure, Enhance
that are potentially available to other government accounting and auditing
countries. It is always important to systems and standards and strengthen
remember that these things cannot just be external and participatory audit capacity and
achieved overnight. (R.M Cossick Jr., 2003) Professionalize the Public Financial
Management workforce and build
Review of Related Literature stakeholder (Congress and civil society)
In developing countries, the need for a support for reforms.(“Yes To New
coherent policy regime becomes evident Accounting Government System”).
especially in addressing concerns on
implementation and sustainability. Government agencies are continually
Moreover, e-government initiatives are often increasing the mechanization and

Page | 4
automation of almost every aspect of information and records handling. New tools
have been developed which include The independent variable pertains to the 12
computer systems with fantastic capacities, Municipalities of Benguet including the
advanced data communication systems and Provincial Capitol and Baguio City Hall.
totally new approaches to information and They serve as the source of data to be used
data storage and retrieval. Two major in the study. Provincial and Municipal
problems faced by the management today employees are observed and measured using
are how to operate these tools and how to the questionnaires or simply they are the
keep abreast of all the changes. (Castro, respondents of the study.
2003)
On the other hand, dependent variables are
Strong support from political leaders, the ones being affected by the independent
dedicated and skilled managers, the variable. This pertains to the stated problems
development and implementation of a of the study. This study also enumerated
strategic business plan, the creation of a objectives to be evaluated on the latter part
semi- independence revenue authority, of the research.
automating and restructuring control
systems, strengthening the audit function CONCEPTUAL FRAMEWORK
and simplifying and reducing paper handling
INDEPENDENT VARIABLE
through appropriate use of IT are all steps 12 Municipalities of Benguet
that are potentially available to other Including
countries. It is always important to Baguio City Hall and the Provincial Capitol
remember that these things cannot just be
achieved overnight. (R.M Cossick Jr., 2003)

In the Philippines government procurement DEPENDENT VARIABLE

system, the lack of transparency had been a Perception of the direct users on the Implementation
of Electronic New Government Accounting System in
major issue. (SabhtnatBathnagar, 2004) the 12 Municipalities of Benguet including Provincial
Capitol and Baguio City hall:
Conceptual Framework a. Level of affirmation on the objectives
This study focuses on the implementation of b. Level of awareness on the basic features
the Electronic New Government Accounting c. Level of effectiveness of systems and
procedures
System (e-NGAS) in the 12 Municipalities d. Extent of support provided
of Benguet including the Provincial Capitol e. Degree of seriousness on the problems
and Baguio City Hall with the aim of encountered
identifying the possible conclusions and
recommendations regarding the five (5)
stated problems based on the findings
gathered on the conducted research.
EXPECTED OUTPUT
To come up with a conclusion on how the 12 Municipalities
The figure below presents the conceptual of Benguet including the Provincial Capitol and Baguio City
paradigm of this study. It illustrates the Hall implement e-NGAS and its importance to the
government employees who are direct users responsible for
interrelationships of the different variables; the system, and to the student who plans to practice in the
independent variables; dependent variables; field of government accounting.
and the expected output of the study.

Page | 5
Statement of the Problem independent city, which is Baguio City. All
the identified municipalities are users of
1. What is the degree of affirmation of NGAS but only 12 of the municipalities uses
the objective of the Electronic New the electronic version. The municipality of
Government Accounting System (e-NGAS) Tuba has not yet complied on the electronic
in the 12 Municipalities of Benguet version and still uses the manual accounting
including Provincial Capitol and Baguio system. The data that will be gathered is
City Hall? only from the Accounting Department of the
municipalities, Provincial Capitol and City
2. What is the level of awareness on the hall. The respondents of this study are those
basic features of the Electronic New individuals who are users that are directly
Government Accounting System (e- interacting with the system.
NGAS) in the 12 Municipalities of
Benguet including Provincial Capitol and Significance of the Study
Baguio City Hall? Local government nowadays are
undertaking comprehensive reforms such as
3. What is the level of effectiveness of moving from manual accounting system to
the systems and procedures of Electronic electronic accounting system to ensure the
New Government Accounting System in the effect and transparency of all government
12 Municipalities of Benguet including transactions and records. This study aims to
Provincial Capitol and Baguio City Hall? give benefit to students, management and
employees especially accounting personnel
4. What is the extent of support in the Local Government Units who are
provided by the Government on the directly interacting with system.
establishment of the Electronic New
Government Accounting System in the 12 To government officials and employees, the
Municipalities of Benguet including findings of this study can give
Provincial Capitol and Baguio City Hall? comprehensive data regarding common
interpretation and implementation on the
5. What is the degree of seriousness on updated systems and processes of the
the problems encountered in the Electronic New Government Accounting
institutionalization of the Electronic New System.
Government Accounting System in the 12
Municipalities of Benguet including Students especially accounting majors, who
Provincial Capitol and Baguio City Hall? are planning to work on any Government
offices in the near future, are also benefited
Scope and Delimitation in this study because they are the future
The study is descriptive in nature and and/or potential users of e-NGAS. This is
focuses on the objectives, basic features, very much beneficial to them because this
systems and processes, support from the study can make them aware on the realistic
government and the problems usually and updated circumstances of the system
encountered in the implementation of e- and also it gives them a background of e-
NGAS in the 12 Municipalities of Benguet NGAS. Moreover, researchers could grab
including the Provincial Capitol and Baguio hold of a material that could serve as their
City hall. The Province of Benguet is stepping stone for further study of other
composed of 13 municipalities and 1

Page | 6
government accounting systems and Office, Provincial Capitol’s Accounting
processes. Office and Baguio City Hall’s Accounting
Office. Tuba was not included in the study
Objectives of the Study because they are not using e-NGAS; the
implementation of e-NGAS in the said
General: To come up with a study on how municipality will take place next year.
the 12 Municipalities of Benguet including
the Provincial Capitol and Baguio City Hall Figure 2. Benguet Labeled Map
implement e-NGAS and its importance to
the local government employees of Benguet
who are direct users responsible for the
system, and to the student who plans to
practice in the field of government
accounting.
Specific: To determine the: a) level of
affirmation of the Local government
employees of Benguet regarding the
objectives of the system; b) level of
awareness of the Local government
employees of Benguet on the basic features
of the system; c) level of effectiveness of the
systems and procedures as catered in the e-
NGAS; d) extent of support on the
implementation of e-NGAS coming from
the Provincial and Municipal government; e)
the degree of seriousness on the problems
encountered by the Local government
employees of Benguet also the benefactors
of the system.

Research Design
Respondents of the Study
In this study, the descriptive method of The study was composed of 34 respondents
research is used since the study aims to all coming from the Accounting Department
describe the implementation of e-NGAS in of Baguio City Hall, Provincial Capitol and
the provincial government of Benguet Municipal Halls of Benguet. All respondents
including Baguio City. Descriptive research are the users of e-NGAS who are in directly
is also known as statistical research. interacting with the system. The method
used in gathering the 34 respondents is
Research Locale and Sources of Data through asking the accounting office head
for the exact number of actual users of e-
This study was conducted in the Province of NGAS in their agency. All of the
Benguet specifically in its 12 municipalities respondents are general users of the system
including Baguio City Hall and the and there is no division of function of each
Provincial Capitol. The study was conducted of the users in all municipalities of Benguet
in every Municipal Hall’s Accounting including Baguio City

Page | 7
 Figure 3. Respondents of the Study the implementation of e-NGAS, and lastly
Place Number of the degree of seriousness on the problems
Users of e-NGAS
encountered in the institutionalization of e-
Baguio City Hall 10
Provincial Capitol 7 NGAS.
La Trinidad 2
Tublay 1 The handling of questionnaire to the
Sablan 1 respondents is done personally by the
Atok 1
Bokod 1
researchers and facilitated by the retrieval of
Kabayan 1 responses. This procedure also enabled the
Mankayan 2 researcher to conduct interview at the same
Buguias 1 time.
Kibungan 1
Bakun 1
Kapangan 1 The respondents are fully aware of the
Itogon 4 content of the questionnaire for they are the
TOTAL 34 direct users of the said system who are
likewise the municipal accountant of each
Research Instrument municipalities (excluding the municipality
of Tuba) in the province of Benguet
The main instrument used by the researchers including Provincial Capitol and Baguio
in conducting the study is the questionnaire- City Hall, henceforth, the data integrity and
checklist, which contains the objectives, credibility of the respondents are assured.
basic features and, systems and processes
provided by the e-NGAS. The questionnaire Statistical Method
also includes the extent of support from the
Provincial Government and/or City Hall and A. The data gathered were tallied,
the problems usually encountered in the tabulated, analyzed and
system. The data in the questionnaires were interpreted. To analyze and
gathered through reading past studies describe the data obtained, the
regarding e-NGAS, reading review materials researchers made use of the
and also through the use of inquiries to the Microsoft Excel.
COA personnel of Benguet and also asking
additional information from the accounting B. Likert Scale
offices in Benguet capitol.
The Likert Scale method of Summated
Method of Collecting Data Ratings was used in the study. The
The respondents, the users of e-NGAS, were Likert Scale assigns one scale of value
given questionnaires by the researchers of each different response. The Likert
which contain data that will aid them in Scale is an ordered, one dimensional
identifying the degree of affirmation on the scale from which respondents chooses
objectives of e-NGAS, the respondent’s one option that best aligns with their
level of awareness on the basic features of e- view. To analyze responses to Likert
NGAS, and level of effectiveness of the Scale, each category is assigned to a
systems and processes provided by the e- numerical value. The total assigned
NGAS. This also contains data that will value will be determined by using
determine the extent of support provided by weighted mean. The consolidated
the Provincial Government and City Hall in points from the respondents’ answer to

Page | 8
each item over a three-point scale Formulas Used
were as follow:
a. For weighted mean computation
Numerical Σ(𝑊 × 𝐹)
Value
Significant
a b c d e 𝑊𝑀 =
Range Σ𝐹
(Weight)
3 2.34-3.00 FA FA VE VS VS Where: WM= weighted mean
2 1.67-2.33 SA AA SE SS MS 𝛴(𝑊 × 𝐹)= Sum of the products of
1 1.00-1.66 MA MA ME MS NS the weights and frequencies.
𝛴𝐹= total frequencies
Wherein a means “Level of affirmation on
the objectives of e-NGAS”, b means “Level
of awareness on the basic features of e- b. Average weighted mean
NGAS”, c means “Level of effectiveness of Σ𝑊𝑀
the systems and processes of e-NGAS”, d 𝐴𝑊𝑀 =
𝑥
means “Extent of support provided by the Where: AWM= average weighted mean
Government in the implementation of e- 𝛴𝑊𝑀= Summation of all weighted
NGAS” and e means “Degree of seriousness mean
of the problems encountered in the 𝑥 = total number of items
institutionalization of e-NGAS”.

Presentation, Analysis and Interpretation

of Data
Table 1. Average weighted mean of Objectives
FA SA MA TOTAL weighted
OBJECTIVES
F weight F weight F weight F weights mean Result
To ensure correctness, reliability,
completeness and timeliness in
recording government financial
transactions. 22 66 12 24 0 0 34 90 2.65 FA
To generate financial reports in
accordance with the policies and
procedures of the New
Government Accounting System 28 84 6 12 0 0 34 96 2.82 FA
To institute efficient operations,
effective controls sound
management decision-making in
the local agency 18 54 14 28 2 2 34 84 2.47 FA
To establish speedy processing
and recording of voluminous
government financial
transactions and the prompt and
accurate production of outputs 22 66 12 24 0 0 34 90 2.65 FA
To update monitoring of agency
operations and responsive
exercise of regulatory functions 20 60 12 24 2 2 34 86 2.53 FA
To make concrete the principles
of transparent operations, well
defined accountability and timely
delivery of public service 21 63 13 26 0 0 34 89 2.62 FA
Average Weighted Mean 2.62 FA
The average weighted mean value for the fully affirmed. On the foregoing list of
objective respondent is 2.62 described as objectives enumerated, all six were

Page | 9
described as fully affirmed or all the direct of the New Government Accounting
users from the province of Benguet System" which got a total mean of 2.82 and
including Baguio City agrees that the the objective that got the lowest mean of
objectives set on the implementation of the 2.47 or the respondents believe the least
e-NGAS is fully satisfied. The objective that affirmed is the "To institute efficient
the respondents believe to have been fully operations, effective controls sound
affirmed is "To generate financial reports in management decision-making in the local
accordance with the policies and procedures agency".

Table 2. Average weighted mean of Basic Features

FA AA MA TOTAL weighted
BASIC FEATURES
F weight F weight F weight F weights mean Result
Display of user friendly screens 18 54 14 28 2 2 34 84 2.47 FA
Provision of accounting journal
entry templates for common
transactions to facilitate
recording in the book of
accounts 23 69 9 18 2 2 34 89 2.62 FA
Inclusion of the standard NGAS
chart of accounts 23 69 9 18 2 2 34 89 2.62 FA
Automatic checking of balances
between debits and credits 21 63 12 24 1 1 34 88 2.59 FA
Data validation to avoid
duplication and redundancy 24 72 7 14 3 3 34 89 2.62 FA
Electronic processing and
approval of Journal Entry
Voucher (JEV), recording of
transactions in the General
Journal and posting to respective
General Ledger and Subsidiary
Ledgers 22 66 11 22 1 1 34 89 2.62 FA
Automatic generation of required
financial statements and reports 24 72 7 14 3 3 34 89 2.62 FA
Implementation of
Responsibility Accounting and
facility to measure actual results
against targets 15 45 15 30 4 4 34 79 2.32 AA
Automatic computation of cost
of inventory based on the
moving average method 20 60 9 18 5 5 34 83 2.44 FA
Provision of the re-order level
and information on number of
days to consume per inventory
item 14 42 13 26 7 7 34 75 2.21 AA
Online tracking of Property,
Plant and Equipment (PPE)
items, as to acquisition costs,
accumulated depreciation, and
repairs and maintenance 20 60 10 20 4 4 34 84 2.47 FA
Automatic computation of
depreciation based on the
straight-line method 19 57 10 20 5 5 34 82 2.41 FA
Monitoring of balance of
appropriations, allotments,
obligations, and cash allocations 12 36 15 30 7 7 34 73 2.15 AA
Average Weighted Mean 2.47 FA

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The average weighted mean value for the half of the ten-basic feature enumerated
enumerated basic features of the Electronic showed the highest mean result of 2.62,
New Government Accounting System has a which the respondents believe they are fully
total average weighted mean of 2.472851 aware of. From three basic features
with a final output described as adequately described as adequately aware by the
aware. The result came about because only respondents the basic feature, which got the
ten of the basic features presented the lowest total mean of 2.15, is the
respondents believe they were fully aware of “Monitoring of balance of appropriations,
and three of the basic features presented allotments, obligations, and cash allocation".
were described as adequately aware. Five or

Table 3 Average weighted mean of Systems and Processes

SYSTEMS AND FA AA MA TOTAL Weighted
PROCESSES
F Weight F Weight F Weight F Weights mean Result
Preparation, Review and
Approval of Journal
Entry Voucher 21 63 12 24 1 1 34 88 2.59 VE
Provides Schedule/Aging
of Receivable accounts 18 54 11 22 5 5 34 81 2.38 VE
Provides Schedule/Aging
of Payable Accounts 16 48 12 24 6 6 34 78 2.29 SE
Provides schedule for
PPE 16 48 15 30 3 3 34 81 2.38 VE
Provides Inventory
Schedule 17 51 14 28 3 3 34 82 2.41 VE
Provides Schedule for
subsidiary Ledger 22 66 12 24 0 0 34 90 2.65 VE
Average Weighted Mean 2.45 VE
The Commission on Audit enumerated six and process “Provides Inventory Schedule
system and processes used in the electronic for Subsidiary Ledger" got the highest mean
New Government Accounting System, of 2.65. Only one of the enumerated system
which got a total weighted mean of 2.45 and process got a result that details
detailed as very effective by the significantly effective which also got the
respondents. Five of the enumerated system lowest mean of 2.29 is the system and
and processes the respondents believe is process "Provides Schedule/Aging of
very effective and among them the system Payable Accounts"
Table 4 Average weighted mean of Types of Support
VS SS MS TOTAL Weighted
TYPES OF SUPPORT
F Weight F Weight F Weight F Weights mean Result
Granting to employees
concerned the opportunities
to attend trainings and
seminars on the e-NGAS 19 57 12 24 3 3 34 84 2.47 VS
Assistance in the
information disseminations
to all departments about e-
NGAS 18 54 15 30 1 1 34 85 2.50 VS
Appropriation of funds for
supplies, materials and
equipment needed in e-
NGAS 23 69 10 20 1 1 34 90 2.65 VS
Submission of supporting
documents vital in the
proper documentation of
the e-NGAS 24 72 10 20 0 0 34 92 2.71 VS

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 Strict and consistent
adherence to the systems
and procedures of the
Accounting System 22 66 12 24 0 0 34 90 2.65 VS
Provision for accurate
computations of claims
based on actual
expenditures/disbursements 21 63 10 20 3 3 34 86 2.53 VS
Priority for specialized and
in-depth trainings given to
employees directly
involved in the operations
of the e-NGAS 21 63 11 22 2 2 34 87 2.56 VS
Provision for a more
conducive and comfortable
work place and
environment 18 54 16 32 0 0 34 86 2.53 VS
Average Weighted Mean 2.57 VS
The Government has been and is being very Government especially the submission of
supportive into the implementation of the supporting documents which is vital in the
Electronic New Government Accounting proper documentation of e-NGAS.
System in the province of Benguet including However, the granting to employees
Baguio City with a weighted average mean concerned to attend training and seminars on
of 2.60. Of the eight listed above, all were the e-NGAS has the lowest mean, which is
said to be given a lot of support by the equal to 2.47.

Table 5 Average weighted mean of Problems Encountered

PROBLEMS VS MS NS TOTAL
Weighted
ENCOUNTERED F Weight F Weight F Weight F Weights mean Result Rank
Blackouts and
unscheduled power
interruptions 14 42 15 30 5 5 34 77 2.26 MS 7
Improper posting of
accounts to the
subsidiary level 10 30 19 38 5 5 34 73 2.15 MS 9
Delayed procurement of
the much-needed
accessories, parts and
supplies to keep the
system moving 13 39 16 32 5 5 34 76 2.24 MS 8
Irregular upkeep and lack
of proper maintenance
for the electronic
equipment 18 54 9 18 7 7 34 79 2.32 MS 6
Lack of continuous
personnel trainings and
proficiency programs for
the employees 19 57 11 22 4 4 34 83 2.44 VS 2
Lack of trained personnel
to operate the system 16 48 14 28 4 4 34 80 2.35 VS 5
“Hot and cold” support
from upper management 19 57 9 18 6 6 34 81 2.38 VS 3.5
Computer virus and other
computer technical
problems 16 48 15 30 3 3 34 81 2.38 VS 3.5
Delayed submission of
disbursement vouchers
from the other divisions 22 66 11 22 1 1 34 89 2.62 VS 1
Average Weighted Mean 2.35 VS

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The problems encountered in the software listed above. On the other hand, the
implemented have been very serious most improper posting of accounts to the
especially the delayed submission of subsidiary level is the least problem they
disbursement vouchers from the other encountered with a weighted mean of 2.15.
divisions with a weighted mean of 2.62, Over all, the average weighted mean is 2.42
which is the highest among all the problems described as Very Serious.

Summary of Findings and Conclusions

Based on the findings, the following Government Accounting System is
conclusions are drawn: significantly high. It implies that the
1. Based on the findings, as to the level implemented software has achieved its
of affirmation of the objective of the purpose in the case of its effectiveness. The
Electronic New Government Accounting direct users which is the accounting
System (e-NGAS) it can be concluded that personnel of the system from the 12
the perceptions of the respondents in the 12 Municipalities of Benguet including the
Municipalities of Benguet including the Provincial Capitol and Baguio City Hall
Provincial Capitol and Baguio City hall are perceive the system as “very effective” with
all the same. They find the implementation a computed mean of 2.45.
of the software fully functional and that the
objectives of the creation of e-NGAS 4. Through the findings of the
software were met. The direct users which is researchers, the Government proves to be
the accounting personnel of the 12 supportive into the implementation of the
municipalities of Benguet including the Electronic New Government Accounting
Provincial Capitol and Baguio City Hall System (e-NGAS) in the province of
perceive that the objectives set by the Benguet. The Government has provided
implementation of the software met, thus ample support during its implementation and
giving a result that means the system is continues to give support for a proper and
effective with a computed mean of 2.62 successful performance of the software.
describes to be “fully affirmed”. With a computed mean of 2.60 described as
“very supportive” the direct users which are
2. It is concluded that the direct users the accounting personnel of the 12
of the Electronic New Government Municipalities of Benguet including the
Accounting System (e-NGAS) in the Provincial Capitol and Baguio City Hall
province of Benguet are aware of its basic perceive that the effort exerted by the
features. This means that the accounting government in the implementation of the
personnel fully in charge of the use of the software is satisfying.
system agree that the basic features of the
implemented software as to the level of 5. The data gathered shows that the
awareness in the 12 municipalities including problems encountered in the implementation
the Provincial Capitol and Baguio City Hall of the system Electronic New Government
is satisfying, which has a computed mean of Accounting System (e-NGAS) are problems
2.33 described to be as “adequately aware”. that cannot be addressed by mere support
through training and seminars because no
3. Based on the result of this study, the matter how extensive the government
perception of the respondents toward the support is if the system is the one that has
level effectiveness of the systems and the defect then problems encountered tends
processes of the Electronic New to be very serious, particular problem that

Page | 13
should be addressed is the lack of trained direct user neither the Government
personnel to operate the system, virus that cannot do anything about it because it is
often disrupts the system to function and built in the system that if the software
other technical issues that the software will shut down without saving it, it will
suffers which the researchers think cannot not restore the unsaved data, it is not
be solved by mere support provided to the included as a feature of e-NGAS, unless
personnel directly interacting with the otherwise improved by the developers of
system but which the research the a support the system.
concentrated on the improvement of the
system itself. The researchers conclude that Recommendations
the system itself might have been the reason Based on the findings and conclusions, the
that the direct users which is the accounting following are recommended:
personnel of the 12 Municipalities of 1. Based on the result of this research,
Benguet including the Provincial Capitol it is recommended that budget be allocated
and Baguio City Hall perceive the problem on the upgrading of the system specifically
to be significant with a computed mean of for the Schedule/Aging of Accounts
2.45 described to be “very serious”. Receivable.
6. Interpretation of result as to the 2. The agency that is responsible for
support of the Government in the implementation of Electronic New
implementation of e-NGAS (Very Government Accounting System is
supportive) and the problems recommended to provide further seminars
encountered in the usage of the system and trainings to the users of e-NGAS
(Very serious): software to heighten their awareness such as
the implementation of responsibility
 According to the head officer of
accounting.
Commission on Audit (COA) the possible
reason behind the result is that there are 3. In contemplating for improved
multiple users aside from the municipal Electronic New Government Accounting
accountant who are not direct users. The System software, the developers of the
trainings provided by the Government system should adopt automatic restoration of
was just for the direct users of the system. unsaved data for more convenience of the
The respondents as those who are not users.
directly using the system referred the lack
4. The findings of this research call for
of trained personnel included in our table.
a careful planning as to the enhancement of
 Not all the difficulties encountered system designs and continuous improvement
were controllable by the Government. If of the software to be able to carry out the
the system itself is not that good, even foregoing deficiencies on the system
though they are supportive, some including computer virus and other
problems will inevitably arise. The computer technical problems.
delayed submission of the disbursement 5.The researchers also call for fair support
voucher from other division, which got from upper management to avoid unequal
the highest mean in the result, is performance of the users of the system.
uncontrollable by the Government
because the main cause of this is the
unexpected power interruption. The

Page | 14
 BIBLIOGRAPHY
Books and Journals

Punzalan and Cardonna.Government Accounting System Revised Edition 2016. Manila: GIC
Enterprises & Co., Inc.,2016
Bomogao, M. (2006).Government Electronic Procurement System in the Provincial Government
of Benguet. Baguio Cit, Benguet: BCU
Asiong,J. (2005). Implementation of the Electronic Government Accounting System (e-NGAS) in
the Provincial Government of Benguet. Baguio City, Benguet: Baguio Central University

Electronic Sources

Celocia,J. (2017), Electronic New Government Accounting System Database. Retrieved from
bohol.gov.ph/data_directory/index.php??=eNGAS_Database
Department of Public Works and Highways. (2016), Accountants Prepare for the
Implementation Of e NGAS/e BUDGET. Retrieved from bohol.gov.ph/
data_directory/index.php??=eNGAS_Database
Commission on Audit.(2010),e Ngas Technical Requirements Checklist 2010-2017. Retrieved
from gas.coa.gov.ph/eticket/ref/TRC_NGA.doc
Consolacion, M. (2016), ILS Employees train in Enhanced e NGAS and e Budget. Retrieved
from ilsdole.gov.ph/ils-employees-train-in-enhanced-engas-and-ebudget/
DPWH.(2016), Yes to New Government Accounting Sytem. Retrieved from
http://www.dpwh.gov.ph/dpwh/news/773
Udyong Bataan. (2017), Enhanced e NGAS and Ebudget System 2.0Complaint with PPSAS and
RCA May 22-26, 2017. Retrieved from https://www.facebook.com/media/set/
Commission on Audit.(2014). Manuals on the New Government Accounting Systgem
(NGAS).Retreibved from https://www.coa.gov.ph/index.php/2013-06-19-13-06
41/manuals/category/4400-manuals-on-the-new-government-accounting-system-ngas

Unpublished Thesis

Aguimbaget al. (2010).Electronic New Government Accounting System (e-NGAS) in Selected

Local Government Units and National Government Agencies Located in Cordillera.
Baguio City, Benguet: SLU-SABM
Cayat (2015).Effectiveness of the Implementation of Electronic New government Accounting
System (e NGAS) in the Province of Benguet. Baguio City, Benguet: Benguet State
University

Page | 2
 Appendix A
Request Letter Addressed to Provincial Governor

(Date)
Hon.Crescencio C. Pacalso
Provincial Governor
Office of the Governor
Benguet Provincial Capitol
La Trinidad, Benguet

Sir:
We, the undersigned fourth year students of Saint Louis University, are presently
conducting a research study entitled “Implementation of Electronic New Government
Accounting System (e-NGAS) in the Provincial Government of Benguet including Baguio
City” as a requirement for our Management Consultancy (Thesis) subject.
In connection to this, we seek for your approval to conduct our research by floating
questionnaires to the provincial employees in your agency particularly the Provincial and
Municipal Accounting Office. Rest assured that all information gathered will be for
academic purposes only.
We are hoping for your kind consideration. Thank you!

Sincerely, Noted by:

Brioso, Lester ___ZandroPayocong, CPA___

Adviser
Avellaneda, Jane Eden

Lamela, Maritoni
___Reynaldo Bautista, DBE, DM____
Soblechero, Judelyn Saint Louis University, SABM Dean

Valenton, Mary Lois

Approved by:
__Honorable Crescencio C. Pacalso__
Provincial Governor

Page | 3
 Appendix B
Request Letter Addressed to Baguio City Hall Mayor

(Date)
Hon. Mauricio Domogan
Baguio City Mayor
Office of the Mayor
Baguio City Hall

Sir:
We, the undersigned fourth year students of Saint Louis University, are presently
conducting a research study entitled “Implementation of Electronic New Government
Accounting System (e-NGAS) in the Provincial Government of Benguet including Baguio
City ” as a requirement for our Management Consultancy (Thesis) subject.
In connection to this, we seek for your approval to conduct our research by floating
questionnaires to the municipal employees in your agency particularly the Municipal
Accounting Office. Rest assured that information gathered will be for academic purposes
only.
We are hoping for your kind consideration. Thank you!

Sincerely, Noted by:

Brioso, Lester ___ Zandro Payocong, CPA___

Adviser
Avellaneda, Jane Eden

Lamela, Maritoni
___Reynaldo Bautista, DBE, DM____
Soblechero, Judelyn Saint Louis University, SABM Dean

Valenton, Mary Lois

Approved by:
__Honorable Mauricio Domogan_
Baguio City Mayor

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 Appendix C
Letter to the Respondents

GOOD DAY MAAM/SIR:

We, the undersigned fourth year students of Saint Louis University, are presently
conducting a research study entitled “Implementation of Electronic New Government
Accounting System (e-NGAS) in the Provincial Government of Benguet including Baguio City”
as a requirement for our Management Consultancy (Thesis) subject.

In relation to this, we are asking a little of your time to answer the questions below. Rest
assured that information gathered will be for academic purposes only.

Thank you very much!

Sincerely,

Brioso, Lester

Avellaneda, Jane Eden

Lamela, Maritoni

Soblechero, Judelyn

Valenton, Mary Lois

Noted by:

___ZandroPayocong, CPA___
Adviser

Page | 5
 Appendix D
Questionnaires

I. Enumerated below are the objectives of the e-NGAS. Please put a checkmark on the opposite
of each to indicate your perception on the degree of affirmation of each.
FA- Fully Affirmed
SA- Significantly Affirmed
MA- Marginally Affirmed
OBJECTIVES FA SA MA
1. To ensure correctness, reliability, completeness and ( ) ( ) ( )
timeliness in recording government financial transactions.
2. To generate financial reports in accordance with the policies ( ) ( ) ( )
and procedures of the New Government Accounting System
3. To institute efficient operations, effective controls sound ( ) ( ) ( )
management decision-making in the local agency
4. To establish speedy processing and recording of voluminous ( ) ( ) ( )
government financial transactions and the prompt and accurate
production of outputs
5. To update monitoring of agency operations and responsive ( ) ( ) ( )
exercise of regulatory functions
6. To make concrete the principles of transparent operations, ( ) ( ) ( )
well defined accountability and timely delivery of public service

II. Listed below are the basic features of e-NGAS. Please put a checkmark on the space
provided to indicate your level of awareness on the basic features.
FA- Fully Aware
AA- Adequately Aware
MA- Minimally Aware
BASIC FEATURES FA AA MA
1. Display of user friendly screens ( ) ( ) ( )
2. Provision of accounting journal entry templates for common ( ) ( ) ( )
transactions to facilitate recording in the book of accounts
3. Inclusion of the standard NGAS Chart of Accounts ( ) ( ) ( )
4. Automatic checking of balances between debits and credits ( ) ( ) ( )
5. Data validation to avoid duplication and redundancy ( ) ( ) ( )
6. Electronic processing and approval of Journal Entry Voucher ( ) ( ) ( )
(JEV), recording of transactions in the General Journal and posting
to respective General Ledger and Subsidiary Ledgers
7. Automatic generation of required financial statements and ( ) ( ) ( )
reports
8. Implementation of Responsibility Accounting and facility to ( ) ( ) ( )
measure actual results against targets
9. Automatic computation of cost of inventory based on the ( ) ( ) ( )
moving average method
10. Provision of the re-order level and information on number of ( ) ( ) ( )

Page | 6
 days to consume per inventory item
11. Online tracking of Property, Plant and Equipment (PPE) ( ) ( ) ( )
items, as to acquisition costs, accumulated depreciation, and
repairs and maintenance
12. Automatic computation of depreciation based on the ( ) ( ) ( )
straight-line method
13. Monitoring of balance of appropriations, allotments, ( ) ( ) ( )
obligations, and cash allocations

III. Please put a checkmark on the opposite side to indicate the level of perception on the
following systems and processes of e-NGAS.
VE- Very Effective
SE- Significantly Effective
ME- Minimally Effective
SYSTEMS AND PROCESSES VE SE ME
1. Preparation, Review and Approval of Journal Entry Voucher ( ) ( ) ( )
2. Provides Schedule/Aging of Receivable accounts ( ) ( ) ( )
3. Provides Schedule/Aging of Payable Accounts ( ) ( ) ( )
4. Provides schedule for PPE ( ) ( ) ( )
5. Provides Inventory Schedule ( ) ( ) ( )
6. Provides schedule for Subsidiary Ledger Balances ( ) ( ) ( )

IV. Enumerated below are the different supports that the Provincial Government has given and
is giving to the proper and successful implementation of e-NGAS. Please put a checkmark
in the opposite of each to indicate your perception.
VS- Very Supportive
SS- Significantly Supportive
MS- Marginally Supportive
TYPES OF SUPPORT VS SS MS
1. Granting to employees concerned the opportunities to attend ( ) ( ) ( )
trainings and seminars on the e-NGAS
2. Assistance in the information disseminations to all ( ) ( ) ( )
departments about e-NGAS
3. Appropriation of funds for supplies, materials and equipment ( ) ( ) ( )
needed in e-NGAS
4. Submission of supporting documents vital in the proper ( ) ( ) ( )
documentation of the e-NGAS
5. Strict and consistent adherence to the systems and ( ) ( ) ( )
procedures of the Accounting System
6. Provision for accurate computations of claims based on ( ) ( ) ( )
actual expenditures/disbursements
7. Priority for specialized and in-depth trainings given to ( ) ( ) ( )
employees directly involved in the operations of the e-
NGAS
8. Provision for a more conducive and comfortable work place ( ) ( ) ( )

Page | 7
 and environment

V. Some of the major problems encountered in the institutionalization of the e-NGAS are listed
below. Please put checkmark on the space provided below your perceived degree of
seriousness regarding each problem.
VS- Very Serious
MS- Moderately Serious
NS- Not Serious
PROBLEMS ENCOUNTERED VS MS NS
1. Blackouts and unscheduled power interruptions ( ) ( ) ( )
2. Improper posting of accounts to the subsidiary level ( ) ( ) ( )
3. Delayed procurement of the much-needed accessories, parts ( ) ( ) ( )
and supplies to keep the system moving
4. Irregular upkeep and lack of proper maintenance for the ( ) ( ) ( )
electronic equipment
5. Lack of continuous personnel trainings and proficiency ( ) ( ) ( )
programs for the employees
6. Lack of trained personnel to operate the system ( ) ( ) ( )
7. “Hot and cold” support from upper management ( ) ( ) ( )
8. Computer virus and other computer technical problems ( ) ( ) ( )
9. Delayed submission of disbursement vouchers from the ( ) ( ) ( )
other divisions

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 Appendix E
Sample Computations

Weighted Mean Computation:

Σ(𝑊 × 𝐹)
𝑊𝑀 =
Σ𝐹
22∗3+12∗2+0∗1
WM =
34
WM = 2.65

Average Weighted Mean Computation:

Σ𝑊𝑀
𝐴𝑊𝑀 =
𝑥
2.65+2.82+2.47+2.65+2.53+2.62
AWM =
6
AWM = 2.62

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 Appendix F
Researchers’ Background
Name: Lester Brioso
Home Address: Macray, Bangued Abra
Age: 20
Date of birth: September 17, 1997
Place of birth: Abra Provincial Hospital
Civil Status: Single
Name of Father: Elmer Brioso
Name of Mother: Rose Brioso
Religious Affiliation: Roman Catholic
Educational Background
Tertiary: Saint Louis University
Secondary: Divine Word College of Bangued (2010-2014)
Elementary: Divine Word College of Bangued (2004-2010)

Name: Jane Eden Avellaneda

Home Address: Purok 7, Dona Lucia, Quezon, Nueva Ecija
Age: 19
Date of birth: June 6, 1998
Place of birth: Cabanatuan City
Civil Status: Single
Name of Father: Eddie Avellaneda
Name of Mother: Irene Liquiran Avellaneda
Religious Affiliation: Roman Catholic
Educational Background
Tertiary: Saint Louis University
Secondary: Holy Family Academy (2010-2014)
Elementary: Holy Family Academy (2004-2010)

Name: Maritoni Lamela

Home Address: 106 Tabora St, Trancoville, Baguio City
Age: 21
Date of birth: January 7, 1996
Place of birth: Marikina
Civil Status: Single
Name of Father: George Lamela
Name of Mother: Verna Marie Lamela
Religious Affiliation: Roman Catholic
Educational Background
Tertiary: Saint Louis University
Secondary:Baguio City National High School (2010-2014)
Elementary: Ambiong Elementary School (2004-2010)

Name: Judelyn Soblechero

Home Address: San Gregorio, Caba, La Union

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Age: 20
Date of birth: April 23, 1997
Place of birth: Caba Medical Community Hospital
Civil Status: Single
Name of Father: Larry Soblechero
Name of Mother: Joselyn Flora Soblechero
Religious Affiliation: Roman Catholic
Educational Background
Tertiary: Saint Louis University
Secondary: Saint John the Baptist Learning Center (2012-2014)
La Union Standard Academy (2010-2012)
Elementary: San Gregorio Elementary School (2004-2010)

Name: Mary Lois Valenton

Home Address: 625 Lower Balsigan, Baguio City
Age: 20
Date of birth: November 22, 1997
Place of birth: Tadian, Mt. Province
Civil Status: Single
Name of Father: Marito Valenton
Name of Mother: Salvadora Lique Valenton
Religious Affiliation: Roman Catholic
Educational Background
Tertiary: Saint Louis University
Secondary: Philippine School Muscat, Oman (2010-2014)
Elementary: San Vicente Elementary School (2004-2010)

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 Appendix G
Critics and Recommendations from the Panels

Panel 1: Ernesto Tangalin Jr. CPA

1. Insert Paging
2. Establish data integrity and credibility of respondents
3. Identify who are the direct users
4. Establish item 1 of objectives on the introduction.
5. Reconcile the results on table 4 and table 5.

Panel 2: Jenny Lou Lucero, CPA

1. Observe continuity in paragraphs
2. Identify the basis on selecting the 34 respondents.
3. Identify the basis of class limits used.
4. Interpret the tables
5. Rank table 5.
6. Merge frequency and weighted mean tables.
7. Combine summary of findings and conclusion

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