Implementing Agency:

Commission on Audit (COA)

Year Implemented:



Management for Productivity, Quality and Agility, Digitization & New Technologies, and Productivity and Public Sector Data Measurement and Analysis

General Description

The Commission on Audit’s (COA) implementation of the New Government Accounting System (NGAS) and Budget and Treasury Management System (BTMS), and its particular focus on computerization improved the e country’s  Financial Management Information System (FMIS), Several innovations launched by the commission, namely the  Electronic New Government Accounting System (eNGAS), Electronic Budget System (eBudget System), Annual Financial Reporting System (AFRS), eTicketing System, and Training Management System (TMS), were geared towards making the country’s FMIS more efficient, transparent, reliable, and compliant with international standards.

Background and Problem 

COA’s Old Government Accounting System (OGAS) was not compliant with International Accounting Standards. It was hampered by technological limitations, encountered issues with the late submission of financial statements from National Government Agencies, and was unable to track and record other relevant information such as the training courses conducted by the commission.

Solution and Impact

A number of innovations were rolled out to address the aforementioned problems:  the Electronic New Government Accounting System (eNGAS), the Electronic Budget System (eBudget System), the Annual Financial Reporting System (AFRS), the eTicketing System, and the Training Management System (TMS).

The eNGAS aims to simplify government accounting, conform to international accounting standards, and generate periodic and relevant financial reports for better monitoring of performance through the setting up of accounting software that ensures correctness, reliability, completeness, and timeliness. It is used in generating financial reports following the Philippine Public Sector Accounting Standards (PPSAS).

The eBudget System, on the other hand, is an application system developed and designed by the commission to record and keep track of budget-related transactions, such as appropriations, allotments, sub-allotments, special allotments, obligations incurred, and adjustments to allotments and obligations. It also facilitates the monitoring of the status and balances of these allotments and obligations (COA, 2017).

The AFRS is a web-based application that allows government agencies to upload their financial statements in place of manual submissions. It seeks to ensure prompt submission of the reports and facilitate the consolidation of financial statements faster and more efficiently (COA, 2017).

The eTicketing System, a web-based tool used by COA in rendering technical assistance to eNGAs and eBudget System users, serves as a venue to discuss concerns pertaining, but not limited to, the installation, execution of scripts, and the glitches encountered while utilizing the system (COA, 2017). It can be accessed through the COA website with login credentials provided to trained users during their capacity-building training. 

Lastly, the TMS, also a web-based application, was designed to keep track of the training conducted by COA Government Accountancy Sector (GAS) and COA Professional and Institutional Development Sector (PIDS). It stores relevant information about the training activities segregated per training title such as International Public Sector Accounting Standards (IPSAS), Government Accounting Manual (GAM), and eNGAS / eBudget System, as well as the number of agencies involved and the number of participants, resource persons, training dates, and other relevant information.


To achieve lasting and sustainable public sector accounting and financial reporting reforms, COA is continuously enhancing and implementing the computerized accounting, budgeting, and financial reporting system. While most enhancements to the eNGAS and eBudget system are driven by new issuances relevant to accounting, there are also efforts to make a web-based eNGAS.

There are also pending requests for the installation of the eNGAS and eBudget system, but the challenge is building the capacity of  the requesting parties to use the systems. Most of the NGAs are already using the eNGAS system and the majority of the requests are coming from LGUs.


“The national government agencies trained are incredibly happy with eNGAS and eBudget System because they can easily generate trial balances, financial statements, and can be easily accessed by the assigned auditors. One can easily generate schedules as well as determine the aging of accounts receivables and payables. On the budgeting side, one can easily check the remaining budget. This is the benefit of computerization – results are quick, reliable, and well-documented.” – Mr. Romeo C. Cruz, State Auditor IV, COA (personal communication, July 3, 2020)

“Operations became more efficient because of the speed afforded by the technology, errors are minimized or limited because there are adequate controls placed in the system—it is easy to limit responsibility areas in a computerized environment.” – Dir. Lucila M. Isidro, Director IV, Accounting Systems Development and Other Services Office (ASDOSO), COA (personal communication, July 3, 2020).


eTicketing System Website (Source:

Annual Financial Reporting System Website (Source:


COA. (2013, June 19). COA circulars calendar year 2001. Retrieved from

COA. (n.d.). Updates on eNGAS, eBudget System and other related application systems

[PowerPoint slides]. Retrieved from
COA. (2017). E-ticketing – Commission on Audit. Retrieved from