FINANCE MANAGEMENT AND SUPPORT CENTER Presented by: Lydia P. Fernandez Assistant Secretary
RATIONALE • Minimize fiduciary risk • Maximize use of scarce government resources • Prevent improper use of scarce govt. resources • Ensure transparency, accountability and expenditure control • Strengthen internal controls • Provide EXECOM timely and accurate reports as tools for decision making
REFORMS
COMPLETED REFORMS 1. Redefinition of FMSC functions 1. 1 Controllership - Accounting - Internal Control - Risk Management - Asset Management - Budget Management - Financial Programming - Budget Control and Implementation 1. 2 Treasury - Cash forecasting - Cash releasing - Payment prioritization - Bank reconciliation
COMPLETED REFORMS 1. Redefinition of FMSC functions 1. 3. Management Services - Functional Supervision over FMS of CHDs and Hospitals - Inter and Intra Reporting - Linkaging - Procurement and Materials Management - Asset Management - Liability Management - Knowledge Management - Monitoring and Evaluation - Accounting - Budget - Treasury - FAPs - Advisory Services - Executive Briefs - Implementing Guidelines (COA/BIR/DBM) - Department Order re: FMS activities
COMPLETED REFORMS 2. Rationalization of Financial Management and Support Center (FMSC) 3. Improvement of Internal Control * Revision of Delegated Approving Authorities * Streamlined operations on: - Centralized Cash Advance - Guarantee Deposits for Fuel and Lubricants - Payroll Integration of regular employees - Check vs. direct credit to ATM of employees - Remittances (BIR, GSIS, Pag-ibig, PHIC) - Payment for Utilities (telephone, light & water) - Asset Management (in coordination with AS) - E-NGAS roll out/implementation to CHDs, Retained Hospitals 4. Prepared Accounting System for Pinoy MD Program
CONTINUING REFORMS o Accounting Full implementation of E-NGAs nationwide Centralized payment for all utilities like PLDT, water and power. For PLDT, unpaid personal calls within 7 days upon receipt shall be automatically deducted from the employees account thru payroll. Centralized DEPOT for all common office supplies, spare parts of motor vehicles, tires and batteries Reconciliation of GSIS accounts Reconciliation of funds transferred to PS-DBM Reconciliation of unbooked medicines Reconciliation of donated assets Full implementation of E-NGAs nationwide FMS for FAPs
CONTINUING REFORMS o Budget Implementation of E-Budget Prioritization on the use of resources before year end 1. Personnel Benefits (regular payroll, magna carta benefits, monetization, other bonuses and allowances) 2. Mandatory expenses (janitorial, security, power, water, PLDT, rental expenses) 3. Internal Creditors (inc. TEVs, overtime pay, cellcards) 4. External Creditors CAF issued for training/seminar/workshop/meetings if not obligated within 7 days upon completion of service contract shall be automatically returned to allotment
CONTINUING REFORMS o Management Services Operationalization of the Rationalized Function of the Financial Management and Support Center Updating the FMS Operations Manual of the DOH Establish for the whole DOH - Budget Control System - Asset Management System - Liability Management System Issuance of FMS Guidelines to streamline operations Flash reporting to EXECOM Continuous Systems Review
CONTINUING REFORMS o Management Services Strict compliance with Revised Delegation of Approving Authority Issuance of Guidelines to implement: - COA Circular - DBM Circular - BIR Circular Prepare Accounting System for BNB Install computerized indexing of payments to Officials, employees, creditors for adoption nationwide
CONTINUING REFORMS o Human Resource Management of Finance Management and Support Center * skills inventory * capability building * career pathing * succession planning Establish for the FMSC: * Performance Indicators * Measurement Parameters * Rating System for Staff Performance
FINANCE MANAGEMENT AND SUPPORT CENTER OFFICE OF THE DIRECTOR ACCOUNTING DIVISION DISBURSEMENT SECTION GL / SL SECTION FAPs SECTION BUDGET DIVISION PLANNING & BUDGET PREP. SECTION BUDGET IMPLEMENTATION SECTION MANAGEMENT SERVICES DIVISION ACCOUNTING MONITORING & EVAL. SECTION BUDGET MONITORING & EVAL. SECTION CASHIER SECTION
MANAGEMENT SERVICES DIVISION CHDs RETAINED HOSPITALS SPECIAL HOSPITALS BUREAUS
FUNCTIONAL CHART OF ACCOUNTING DIVISION CHIEF ACCOUNTANT DISBURSEMENT GL//SL SECTION - Process all accounting transactions in accordance with appropriate rules and regulations, - Ensure propriety, legality and completeness of all claims/financial transactions - Provide technical assistance to various units of the Department on accounting matters FAPs DESK - Maintain general and subsidiary accounting - Budgeting, Accounting and financial records and books of accounts to reflect accurate and up to date financial information in conformity with appropriate rules and regulations - Prepare and submit financial reports to management, oversight agencies, legislative and other administrative bodies, and financial institutions reporting for all Foreign-Assisted Projects, - Project Monitoring Disbursement (3) Receivi ng/Rele asing Verifica tion of c/a (1) Processing (4) NCA Control (1) Indexing (1) Signatory (3) Financial Reporting (2) JEV Encoding (4) BIR Reportorial Requirement Financial Reporting (3) Monitoring of E-NGAS (1) Control of SOE/WA (1) Monitoring of fund releases (1)
FUNCTIONAL CHART OF BUDGET DIVISION PLANNING AND BUDGET PREPARATION SECTION 1. 2. 3. BUDGET POLICIES AND SUPPORT Develop and improve budgetary methods, system and procedures Recommend policies and guidelines for budget preparation and implementation Provide technical assistance to other units in application & utilization of budgetary methods, system and procedures 1. 2. 3. 4. BUDGET PREPARATION Formulate key performance indicators (KPI) in coordination with other offices/services Initiate budget preparation in coordination with DBM and various offices/services Review and consolidate budget proposals from various offices and prepare annual MTEF estimates Assist management in the presentation of the Department’s budget estimates before DBM legislative bodies and other oversight and administrative bodies. BUDGET IMPLEMENTATION SECTION CONTROL OF ALLOTMENT 1. Control of allotment through ABM/SARO to other offices/services 2. Prepare Accountability Reports in accordance with DBM/COA requirements 3. Prepare management reports 4. Processing of claims and other financial transactions
FUNCTIONAL CHART OF MANAGEMENT SERVICES DIVISION ACCOUNTING MONITORING AND CONTROL SECTION 1. Functional supervision over CHDs & Retained Hospitals (accounting operations) 1. 1 Monitor/Evaluate CHD’s and Retained Hospitals, Bureaus’ automated accounting processes 1. 2 Monitor/Evaluate flash reporting system of all CHD’s and Retained Hospitals, Bureaus 2. Assess all accounting units compliance with E-NGAS 3. Analyze FAP’s project fund disbursements in accordance with loan/grant agreement BUDGET MONITORING AND CONTROL SECTION 1. Functional supervision over CHDs & Retained Hospitals (budget operations) 1. 1 Monitor/Evaluate CHD’s and Retained Hospitals, Bureaus’ automated budget processes 1. 2 Monitor/Evaluate flash reporting system of all CHD’s and Retained Hospitals, Bureaus 2. Assess all budget units compliance with E-Budget 3. Analyze FAP’s project fund obligations in accordance with loan/grant agreement
FUNCTIONAL CHART OF MANAGEMENT SERVICES DIVISION ACCOUNTING MONITORING AND CONTROL SECTION 4. Financial Statement Analysis (Flash Reports Analysis) 4. 1. Cash Position Report and Forecasting Report 4. 2. Due from Officers and Employees Variance Analysis 4. 3. Accounts Receivable Variance Analysis 4. 4 Schedule of Aging of A/R 4. 5 Inventories Variance Analysis BUDGET MONITORING AND CONTROL SECTION 4. Budget Analysis (Flash Reports Analysis) 4. 1. Actual Performance against budget target 4. 2. Actual releases against obligations incurred, approved budget 4. 3. Compliance to austerity measures and cost reduction programs
FUNCTIONAL CHART OF MANAGEMENT SERVICES DIVISION ACCOUNTING MONITORING AND CONTROL SECTION 4. Financial Statement Analysis (Flash Reports Analysis) 4. 6. Accounts Payable Variance Analysis 4. 7 Schedule of Aging of A/P BUDGET MONITORING AND CONTROL SECTION 4. Budget Analysis (Flash Reports Analysis) 4. 4. Variance analysis based on approved budget against actual obligations 4. 5. Actual budget releases vs. plans 5. Development & design of an accounting system and process improvement for the CO/CHDs/Hospitals/Bureaus 5. Development & design of budget systems and process improvement for the CO/CHDs/Hospitals/Bureaus
FUNCTIONAL CHART OF MANAGEMENT SERVICES DIVISION ACCOUNTING MONITORING AND CONTROL SECTION 6. Development and training of financial analysis capability for CO/CHDs/Hospitals and Bureaus 7. Continued training and skills upgrading of accounting staff as part of governance capability building BUDGET MONITORING AND CONTROL SECTION 6. Define operational performance indicators to conform with financial targets 7. Development and training of financial analysis capability for CO/CHDs/Hospitals and Bureaus 8. Continued training and skills upgrading of accounting staff as part of governance capability building
FLOW OF DISBURSEMENT VOUCHERS & OTHER FINANCIAL TRANSACTIONS Budget Division -checks completeness of supporting documents -Obligates transaction -Approves Box B of Ob. R Originating Offices -Prepare voucher/Ob. R -attach complete supporting documents -approve Box A of Ob. R -Approve Box B of DV (in most transactions) Accounting Division -Processes vouchers/ payrolls -certifies Box A of DV Cashier -Prepares check/ADA -Prepares LBP advice *credit to ind. accounts * checks issued
FLOW OF TRANSACTIONSBUDGET DIVISION Originating Office Receiving Budget Division Accounting Division Releasing Processing Signatory Funding
FLOW OF TRANSACTIONSACCOUNTING DIVISION Originating Office Budget Division Receiving Cashier Accounting Division Processing Releasing Signatory Indexing Funding/NCA
FLOW OF TRANSACTIONSCASHIER Originating Office Accounting Division Cashier Releasing of checks Receiving Check/ADA Issuance Preparation of ACIC/ADA Delivery of Advice to LBP Signing of checks/ACIC /ADA Typing of checks
E-NGAS
E-NGAS IMPLEMENTATION UNIT Central Office, CHDs CAR and MIMAROPA Baguio Gen, Region 1 Med. Ctr. , Mariano Marcos Mem. Hosp. , Ospital ng Palawan, CHDs 5, 10 and 11, National Quarantine Rest of CHDs and Retained Hospitals and Metro Manila Special Hospitals FULL IMPLEMENTATION PARTIAL IMPLEMENTATION ** TRAINING ONLY X X X ** Partial implementation – setting-up of beg. Balances and parallel run with manual operations
Advantages of E-NGAS • FMSC provides EXECOM accurate and timely Flash reports as tools for decision making • Financial reports are automatically generated once transactions are encoded in the system • Facility and ease in data verification • Maintenance of subsidiary ledgers i. e. receivables, payables, inventories and equipment • Timely consolidation of data • Savings in man-hours • Improved quality of life of FMSC staff (go home earlier)
Cost to Install E-NGAS • Hardware (PC server, PC workstation, printer, cabling) • Software (License for Operating system Windows 2000 server, MS SQL server, MS Windows XP Prof. , Microsoft Excel 2003) Total ** - P 269, 000 - 335, 500 _________ P 604, 500 ============ TA (if COA-assisted) P 70, 000/month
FLASH REPORTING BUDGET REPORTS • Monthly Status Report on the Release and Utilization of Funds • Actual Expenditure vs. Budget Variance • Actual Budget Releases vs. Plans • Statement of Revenues • Quarterly Statement of Income Collection and Utilization • Report on Savings
FLASH REPORTING ACCOUNTING REPORTS • Cash Position and Forecasting (CPF) Report • Schedule of Accounts Receivables • Accounts Receivable Analysis • Inventories Analysis • Schedule of Accounts Payable • Accounts Payable Analysis
FAPs
FAPs World Bank Loan Proceeds and EC Grant • Finalization of Project Operations Manual • Preparation of Funds Flow for WB Managed Fund and EC Grant • Preparation of Financial Plan based on PIPH fundsflows. doc
FAPs Monitoring of EC – Grant and WB Managed Fund • CHD Accountants to: § monitor of EC Grant implementation § Report to DOH-CO status of EC-Grant Implementation
PROPERTY MANAGEMENT
PROPERTY MANAGEMENT RATIONALE The DOH currently has no centralized system on identifying and recording its estates/assets, its location, when and how much of this assets were acquired, and have no information on who has it. The DOH has insufficient data of its estates which include land buildings and all legal estate titles is not at DOH possession.
PROPERTY MANAGEMENT OBJECTIVES Identify assets Institutionalize systems & procedures to safeguard DOH assets Control use of assets Maximize investment cost of assets Optimize property utilization Asset Risk Management Asset Disposal
PROPERTY MANAGEMENT REFORMS 1. Property Acquisition Ø Feasibility Study (Geographic/Demographic, etc. Ø Project development Plan Ø Budget Allocation (Fund Servicing) Ø Investment Analysis Profiling Ø Fiscal Year Work & Financial Plan Ø Property Procurement
PROPERTY MANAGEMENT REFORMS 2. Property Identification - Annual Physical Inventory of all existing properties Location Ø When acquired Ø Book value Ø Mode of acquisition (procured/donated) Ø Responsibility center (deployment) Ø
PROPERTY MANAGEMENT REFORMS 3. Custodianship of Documents to evidence ownership 4. Property Recording/Reporting - Establish book value Ø Original Ø Depreciation Ø Data Base maintenance by linkaging with Finance Service on timely booking & accurate reporting Ø Property Appraisal Ø Reporting system to track property movement
PROPERTY MANAGEMENT REFORMS 5. Property Allocation & Documentation Ø Property tagging Ø MR issuance Ø Property entitlement Policy Ø Guidelines on distribution of donated properties 6. Property Maintenance Ø Ø Maintenance data Records Maintenance Budget for replacement Maintenance budget allocation Vehicle Maintenance Management *Car pooling *Department Order on use of DOH Facilities *Centralized Guaranty Deposit for gasoline, oil & lubricants
PROPERTY MANAGEMENT REFORMS 7. Property Risk Management Ø Insurance Ø Registration Ø Taxes 8. Property Utilization Ø Energy conservation Ø Waste Management Ø Cost Reduction Program 9. Property Disposal Ø Property Appraisal Ø Guidelines for Property Ø Disposal
PROPERTY MANAGEMENT REFORMS 10. As Staff Capability Building & Productivity Enhancement Ø Provide Equipment /Tools Ø Ø Skills inventory Training Needs Assessment Succession Planning Career Pathing
PROPERTY MANAGEMENT REFORMS 11. In coordination with HHRDB, establish for the Administrative Service Ø Performance Indicators Ø Measurement Parameters Ø Rating system for the staff performance 12. In coordination w/ Internal Audit Service, establish for the AS Ø Audit rating system
The Administrative Service Organogram Structure Administrative Service Property Management Division General Services Division Material Management Division {PROPOSED NEW DIVISION OFFICE} {EXISTING DIVISION, Transferred from PLS}
The Property Management Division Chief Property Management Division Section Chief, Property Management Section Chief, Utility and Payment Section
General Services Division Chief, General Services Division Maintenance Section Transport Management Section Janitorial Services Security Services
Material Management Division Chief, Material Management Division POP II Warehouse Section Office Depot Supply Section Quirino Warehouse Section RITM Cold Room Unit
PROPERTY MANAGEMENT • BASIC PURPOSE: – To have a centralized management, recording, control, monitoring and uniform guidelines in constructing, purchasing, maintaining, and disposing government expendable and non-expendable asset, equipment, facilities and tools to put in place a good property management for the Department of Health in order to reduce the cost of ownership and maximize and optimize use of the property.
• BASIC FUNCTION: – Provide an operational and effective inventory, recording, evaluation, efficient tracking and reporting system of fixed, expendable and nonexpendable asset of the Department of Health to establish proper accountabilities, control and reconciliation with the records of the Finance Center’s book of accounts. – To have a centralized recording and reporting of assets for the entire Department of Health that could be used as basis for
• ORGANIZATIONAL COMPONENT: – The Property Management Division is under the Organization of the Administrative Service composing of two component sections, the Property Management Section and Utility Payment Section.
• PROPERTY MANAGEMENT SECTION – The Property Management Section’s basic function is to provide services that will cater to the implementation of a uniform guideline’s in managing, controlling, inventory, appraisal, and establishment of asset reporting system for the Department of Health. The function also includes disposal and reconciliation of records with the book of accounts handled by the DOH Finance Center. Coverage of the function is for the entire Center for Health Development asset located
• UTILITY PAYMENT SECTION – The Utility Management Section handles the documentation, payment, insurance, registration, and titling of DOH real estate assets. Specific function for the central office includes the management, supervision and administration of the Convention Center, DOH Dormitory facility, Weight Lifting facility, DOH Gym, Directors Lounge, management of the parking
RATIONALIZATION PLAN Define Function Organizational Structure Performance Indicators Measurement Parameters Rating System * Individual * Key Results Area * Internal Audit Qualitative Quantitative Risk Management Property Management Budget System Organizational Capacity Personnel Policy Promotion Skills Inventory Training Needs Succession Planning Career Pathing Sanction Merit Awards
MARAMING SALAMAT PO
Скачать презентацию FINANCE MANAGEMENT AND SUPPORT CENTER Presented by Lydia
a76e439a2cf13e8a927b2197921e5d15.ppt