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1
Business Flows
BUSINESS PROCESSING’S MODEL
OF
OR
20-22.05.2015
Albanian Ministry of Finance Treasury System
(AMoFTS)
(named for 2006-2011 years)
Albanian Government Financial Information System
(AGFIS)
(named since 2012 year)
1
AGFIS: Daily Operations Guide
Daily Operations
20-22.05.2015
1 •Budget Management
2 • Commitments Management
3 •Payments Management
4 • Revenue Management
5 • Cash Management
6 • Daily (D) Accounting
7 • Reporting
2
2
AGFIS: Daily Operations
1. Budget Management Managemet
1.1 Budget
1.2 Treasury Plan
1.1. Budget Management
1.1.1 Revisions (Budget)
1.2. Treasury Plan Management
1.2.1 Revisions Treasury
Plan
1.2.2 Conditional Funds
Release
20-22.05.2015
3
AGFIS: 1.1.1.Revisions (Budget)
Post Budget Revision in GL
2. Commitment
Management
Fund Check Exceptions
Get documentation from B.Institution
Funds Reservation
Passed ?
Inquire Data
in the TS
Submit Revision
Notify B. Institution
Day-Closing
Verifications
No
Yes
Revision Already
Registered ?
Yes
No
6.(D/M) Accounting /
Financial Reporting
Budget Reviews
Notify Budget Institution
Record /
Modify Revision
Revision Rules
Passed ?
Revision
Approved
Perform Approval
Action
Revision Approved
?
No
Yes
Yes
1.2. Treasury Plan
Management
Correction required /
possible ?
No
Yes
No
20-22.05.2015
4
3
AGFIS: 1.2.1.Revisions (Treasury Plan)
Post Budget Revision in GL
1.1.1. Revisions
(Budget)
Funds Reservation
Passed ?
Inquire Data
in the TS
Submit for Approval
Notify B. Institution
Day-Closing
Verifications
No
Yes
Revision Already
Registered ?
Yes
No
Record /
Modify Budget
Revision
Revision Rules
Passed ?
Revision
Approved
Perform Approval
Action
Approval Passed
?
No
Yes
Correction required /
possible ?
No
Yes
No
Yes
2. Commitment
Management
Get documentation from B.Institution
(Rescheduling)
20-22.05.2015
5
AGFIS: 1.2.2.Conditional Funds Release
Post Local Gov Distribution Req
4.5. Revenue
Allocation and
Distribution
Funds Reservation
Passed ?
Review
Data in the
TS
Notify B. Institution
Day-Closing
Verifications
Central or Local
Government ?
Record/Modify LG Distribution
JE
2. Commitment
Management
Correction required?
No
Generate Allocations
Post Allocations Journal-Cash
Copy to Accrual
Set of Books
Post Allocation Journal-Accrual
Funds Reservation
Passed ?
Generate/Modify Budget
Release
Funds Reservation
Passed ?
Post Budget Release Journals
Yes
Yes
Local
Central
No
Yes
No
20-22.05.2015
6
4
AGFIS: 2.Commitment Management
2.2. Purchasing Commitments Management
2.2.3 Standalone
Purchase Orders
2.2.1 Contracts
2.2.2 Contract Releases
2. Commitment Management
2.1 Supplier Register
Management
2.3. Invoice Commitments Management
2.3.1 Invoices
2.1. Supplier Register Management
2.1.1 Suppler Register
2.2 Purchase
Commitments
2.3 Invoice
Commitments
2.3.2 Credit/Debit
Memos
20-22.05.2015
7
AGFIS: 2.1.1.Supplier Register
Enter/Modify Supplier
Information
Supplier exists in the
TS?
Enter/Modify Site Information
2.2 / 2.3
Commitments
Management
Request to
create /
adjust Supplier
Notify TDO’s
Expenditures Unit
Review
Supplier Data
in the TS
Supplier Site exists in the TS?
Yes
No
Yes
No
Day-Closing
Verifications
Correction required?
Yes - Supplier Site
Yes - Supplier
No
20-22.05.2015
8
5
AGFIS: 2.2.1.Contracts (Planned Purchase Orders)
Contract Already
Registered ?
Get documentation from B.Institution
Funds Reservation
Passed ?
Notify B. Institution
Yes
No
Approval Passed
?
No (Workflow / Technical problem)
Yes Contract
Approved
Enter/modify Contract
Submit for
Approval
Check/Reserve Funds
Resolve Approval
Exceptions
No Yes
No (Re-Approval Required)
Resend Notification to Approver
Day-Closing
Verifications
Correction required /
possible ?
Yes No
Review Data in the TS
Vendor Registered
?
2.1.1 Supplier
Register
Management
Yes No
1. Budget
Management
2.2.2. Contract
Releases
20-22.05.2015
9
AGFIS: 2.2.2.Contract Releases (PO Releases)
PO Release Already
Registered ?
Get documentation from B.Institution
Funds Reservation
Passed ?
Notify B. Institution
Yes
No
Approval Passed
?
No (Workflow / Technical problem)
Yes PO Release
Approved
Enter/modify PO Release
Submit for
Approval
Check/Reserve Funds
Resolve Approval
Exceptions
No Yes
No (Re-Approval Required)
Resend Notification to Approver
Day-Closing
Verifications
Correction required?
Yes
No
Review Data in the
TS
Vendor Registered
?
2.1.1.Manage
Supplier
Information
Yes No Parent Contract
exists in the TS ?
No
Yes Yes
No
2.2.1. Contracts
2.2. Invoice
Commitment
Management
20-22.05.2015
10
6
AGFIS: 2.2.3.Standalone Purchase Orders (Standard PO)
Standard PO Already Registered
?
Get documentation from B.Institution
Funds Reservation
Passed ?
Notify B. Institution
Yes
No
Approval Passed
?
No (Workflow / Technical problem)
Yes Purchase Order
Approved
Enter/modify Standard PO
Submit for
Approval
Check/Reserve Funds
Resolve Approval
Exceptions
No Yes
No (Re-Approval Required)
Resend Notification to Approver
Day-Closing
Verifications
Correction required
?
Yes
Review Data in the TS
Vendor Registered
?
2.1.1.Manage
Supplier
Information
No
No
Yes
No
1. Budget
Management
2.3. Invoice
Commitment
Management
20-22.05.2015
11
Resolve Exception
Reason
AGFIS: 2.3.1.Invoices
Invoice Already
Registered ?
Get documentation from B.Institution
Funds Reservation
Passed ?
Notify B. Institution
Yes
Approver Notified
?
No Workflow problem (Configuration/Technical)
Yes Invoice
Approved
Enter/modify/cancel AP
Invoice
Validate the
Invoice
Resolve Notification Exceptions
No
Yes
Day-Closing
Verifications
Correction required
? Yes
Review Data in the TS
Vendor Registered
?
2.1.1.Manage
Supplier
Information
No
No
Yes
No
Invoice Validated
?
Approval Action (1st
level)
Approval Action
(2nd level)
Approval Passed
?
Yes
No
Yes
No
3.1. Payment
Management
PO Exists ?
Yes – PO Matched
No – Standard
1. Budget
Management
Request to Cancel/Modi
fy Invoice
20-22.05.2015
12
7
AGFIS: 2.3.2.Credit/Debit Memos
C/D Memo Already
Registered ?
Get documentation from B.Institution
Yes
3.2.1.Regular
Payment Bank
Statement (Refund)
Notify B. Institution
Review Data in the TS
Enter/adjust C/D Memo
Resolve Validation Exception
Reason Funds
Reservation Passed
?
C/D Memo
Approved
No
Yes
Day-Closing
Verifications
C/D Memo
Validated ?
No
Yes
No (2)
Validate the C/D Memo Invoice
Correction required
?
Yes
Original C/D Memo
Paid ?
6.4.Adjustments
Override Budget. Control (Exceptionally)
No (1)
No No
Yes
3.1. Payments
Management
2.3.1. Invoices
Request to Cancel/Modi
fy Invoice
20-22.05.2015
13
3. Payment Management
AGFIS: 3.Payment Management
3.1. Payment Transactions Management
3.1.4 Refund Payments
3.1.1 Payment Batches
3.1.2 Single Payments
(System-Generated)
3.1 Payment
Transactions Management
3.2. Payment Bank Statements Management
3.2.1 Regular Payment Bank Statements
3.2.2 Error Payment
Bank Statements
3.1.3 Single Payments
(Manual)
3.2 Payment Bank
Statement Management
3.1.5 Payment
Transaction Cancellation
20-22.05.2015
14
8
AGFIS: 3.1.1.Payment Batches
Define
Payment
Batches
Modify Payment
Batch ?
Format Payment Batches
No
5.3.1. Daily Limits
Yes
Formatting Successful
?
Confirmation
Successful ?
Confirm Payment Batches
Consolidate /Submit EFT
files
Yes
Yes
Yes
Resolve Exception
No
No
Daily Limit Hold
Applicable ?
3.2.1.Payment Bank
Statements
2.3.1. Invoices
No
Day-Closing
Verifications
20-22.05.2015
15
AGFIS: 3.1.2.Single Payments (System Generated)
Enter Single
Payment
(Header)
Format Payment
5.3.1. Daily Limits
Formatting Successful
?
Consolidate /Submit EFT
files
Yes
Resolve Exception
No
Select/Verify Invoices to be
paid
Daily Limit Hold
Applicable ?
No
Yes
2.3.1. Invoices
3.2.1.Payment Bank
Statements
Day-Closing
Verifications
20-22.05.2015
16
9
Create Single
Manual
Payment
AGFIS: 3.1.3.Single Payments (Manual)
3.2.1.Payment Bank
Statements
Select Invoices to be recorded
as paid 2.3.1. Invoices
Day-Closing
Verifications
20-22.05.2015
17
AGFIS: 3.1.4.Refund Payments
Create Single
Refund
Payment
3.2.1.Payment Bank
Statements
2.3.2.Credit/Debit
Memo Invoices Day-Closing
Verifications
Select C/D Mem. to be recorded as
refunded
20-22.05.2015
18
10
AGFIS: 3.1.5.Payment Transaction Cancellation
3.2.1.Payment Bank
Statements (Error)
Erroneous Payment
?
Void/Cancel Payment
Request to Cancel/Modi
fy Invoice
2.3. Invoice
Commitments
Management
3.2.1.Payment Bank
Statements
Yes
No
Review Payment Data
in TS
20-22.05.2015
19
AGFIS: 3.2.1.Payment Bank Statements (Regular)
Import Successful
?
Import Bank Statement File
No
Yes
Get files from BoA Notify Commercial Banks
Import Bank Statement
Import Successful
?
Notify MoF IT
No
Manual Adjustment
Required ?
Reconcile Bank
Statement
Modify Bank
Statement
Day-Closing
Verifications
Yes
No Manual Adjustment
Required ?
Mark Bank Statement
Completed
Review Bank
Statement
Yes
Yes
No
3.1.4. Refund
Payments
2.3.2. Credit/Debit
Memo Invoices
Refunded/Returned Payment
?
Notify B. Institution
6.1.2. AP
Accounting
3.1. Payment
Transactions
Management
Correction required
?
Yes
No
20-22.05.2015
20
11
AGFIS: 3.2.2.Payment Bank Statements (Error)
Import Successful
?
Import Bank
Statement
File
No
Yes
Get files from BoA Notify Commercial
Banks
Import Bank Statement
Import Successful
?
Notify MoF IT
No
Manual BS Adjustment
Required ?
Reconcile Bank
Statement
Modify Bank
Statement
Day-Closing
Verifications
Yes
No Mark Bank Statement
Completed
Review Bank
Statement
Yes
3.1.5 Payment
Transaction
Cancellation
Payment Cancellation
Required ?
No
Yes
20-22.05.2015
21
AGFIS: 4.Revenue Management
4.4. Receipts Management
4. Revenue Management
4.1 Customer/Taxpayer
Register Management
4.1. Customer/Taxpayer Register Management
4.1.1 Customer Register
4.3 Revenue Bank
Statements
4.4 Receipts
Management
4.5 Revenue
Distribution/Allocation
4.4.1 Standard Receipts
4.4.2 Miscellaneous
Receipts
4.2. Receivables / Accruals Management
4.2.1 Receivables
Invoices (Accruals)
4.3. Revenue Bank Statements Management
4.3.1 Revenue Bank
Statements
4.5. Revenue Allocation/Distribution
4.5.1 Revenue
Distribution/Allocation
4.2 Receivables (Accruals)
Management
20-22.05.2015
Note: Revenues are accounted in cash basis by the Law, but the AGFIS is configured to
keep in both, accrual (4.1.1-4.2.1) and cash basis as following.
22
12
AGFIS: 4.1.1.Customer (Taxpayer) Register
Enter/Modify Customer
Information
Customer exists in the
TS?
Enter/Modify Site Information
4.1. Receivables
(Accruals)
Management
Request to
create /
adjust Customer
Notify TDO’s
Revenues Unit
Review Customer Data
in the TS
Customer Location
exists in the TS?
Yes
No
Yes
No
Day-Closing
Verifications
Correction required?
Yes - Supplier Site
Yes - Supplier
No
20-22.05.2015
23
AGFIS: 4.2.1.AR Invoices
AR Invoice Already
Registered ?
Get documentation from B.Institution
Notify B. Institution
Yes
AR Invoice
Approved
(Completed)
Enter/modify AR Invoice
Complete the
Invoice
Day-Closing
Verifications
Correction required
/ possible ?
Yes
Review Data in the TS
Customer Registered
?
4.1.1
Customer/Taxpayer
Register
No
No
Yes
No
4.4.1. Standard
Receipts
Transfer to General Ledger
6.3. AR Accounting
20-22.05.2015
24
13
AGFIS: 4.3.1.Revenue Bank Statements
Import Successful
?
Import Bank Statement File
No
Yes
Get files from Com. Banks
Notify Commercial Banks
Import Bank Statement
Import Successful
?
Notify MoF IT
Yes
No
Manual Adjustment
Required ?
Reconcile Bank
Statement
Modify Bank
Statement
Day-Closing
Verifications
4.4. Receipts
Management
Yes
No Manual Adjustment
Required ?
Review Bank
Statement
Yes
Yes
No No
Mark Bank Statement
Completed
Correction required
?
6.1.3. AR Accounting
4.4. Receipts
Management No
20-22.05.2015
Note: This process is in place.
25
AGFIS: 4.4.1.Standard Receipts
Create/Modify Standard Receipt
Manual Adjustment
Required ?
Apply to AR Invoice
4.3.1. Revenue Bank
Statements Yes
No
4.2. Manage AR
Accruals (Invoices)
Transfer to General Ledger
Day-Closing
Verifications
6.3. AR Accounting
Notify B. Institution
Yes
Correction required /
possible ?
Get documentation from B.Institution
Yes
No
6.3. AR Accounting
20-22.05.2015
26
14
AGFIS: 4.4.2.Miscellaneous Receipts
Review Misc.Receipts
Manual Adjustment
Required ?
Create/Modify Misc. Receipts
No
Transfer to General Ledger
Day-Closing
Verifications
4.3.1. Revenue Bank
Statements
Yes
6.3. AR Accounting
Get documentation from B.Institution
Notify B. Institution
Correction required /
possible ?
No
Yes
5. Cash
Management
20-22.05.2015
Note: This process is in place.
27
AGFIS: 4.5.1.Revenue Distribution and Allocation Journal
Record/Modify Rev. Distribution
Journals
4.4. Receipts
Management
Get documentation from B.Institution
Funds Reservation
Passed ?
Inquire Undistributed
Revenues
Check / Reserve Funds
Notify B. Institution
Post Distribut
ion on Journal
Inquire Unallocated
Revenues
Record/Modify Rev. Allocation
Journals
Check / Reserve Funds
Funds Reservation
Passed ?
Post Rev. Distribution
Journals
Day-Closing
Verifications
No
No
Yes
Yes
Correction required /
possible ?
Yes
No
1.1.2. Conditional
Funds Release
20-22.05.2015
Note: This process is in place. 28
15
AGFIS: 5.Cash Management
5.2. TSA Management
5. Cash Management
5.1 Daily Cash Planning
5.1. Cash Planning
5.1.2 Daily Cash
Requirements
5.2 TSA Management
5.1.1 Historical Budget Execution-Based Cash Planning
5.2.2 Commercial Banks
Reconciliation
5.2.1 Manage TSA Bank
Statements
5.1.3 Daily Limits Management
5.3. Daily Limits Management
5.3.1 Daily Limits
20-22.05.2015
29
AGFIS: 5.1.1.Historical Budget Execution-Based Cash Plan.
Run Cash
Planning
Reports
Accounting and
Reporting
(Monthly/Yearly)
5.1.2. Daily Cash
Requirements
20-22.05.2015
30
16
AGFIS: 5.1.2.Daily Cash Requirements (transaction-based)
Run Cash
Forecasting
Reports
2.3. Invoice
Commitment
Management
5.3.1. Daily Limits
Calculate Daily Cash
Position
5.1.1. Historical
Cash Requirement
Analysis
20-22.05.2015
31
AGFIS: 5.2.1.TSA Bank Statements
Import Successful
?
Import Bank
Statement
File
No
Yes
Get files from Commercial
Notify Commercial Banks
Import Bank Statement
Import Successful
?
Notify MoF IT
No
Manual BS Adjustment
Required ?
Reconcile Bank
Statement
Modify Bank
Statement
Day-Closing
Verifications
Yes
No
Mark Bank Statement
Completed
Review Bank
Statement
Yes
3.1. Payment
Transactions
Management
Payment Cancellation
Required ?
No
Yes
3.1. Payment
Transactions
Management
4.3. Receipts
Management
Correction required
?
6.1. Subledger
Transactions
Accounting
No
Yes
5.2.2. Commercial
Banks Reconciliation
20-22.05.2015
32
17
AGFIS: 5.2.2.Commercial Bank Reconciliation
Run CE Bank
Reconciliation
Reports
4. Revenue
Management
5.2.1. TSA
Management
Discoverer
Reports
(GL Based)
FSG Reports (GL
Based)
Cash Forecasting
Reports
(Statement Based
6. Accounting
Run GL Bank
Reconciliation
Reports
20-22.05.2015
33
AGFIS: 5.3.1.Daily Limits Management
Define
Daily Limit
Rules
Release Daily Limits
2.3. Invoice
Commitment
Management
Reset Daily Limits
3.1.Manage
Payments
Review Output Report
5.1.2. Daily Cash
Requirements
Review Output Report
20-22.05.2015
34
18
AGFIS: 6.Accounting
6. Accounting
6.1 Subledger
Transactions Accounting
6.3 GL Accounting
Adjustments
6.2 Internal
Transactions
6.1 Subledger Transactions Accounting
6.1.1 PO Accounting
6.1.2 AP Accounting
6.1.3 AR Accounting
6.2 Internal Transactions
6.2.1 Internal
Transfers/Grants
6.2.2 Internal Clearing
(for Services)
6.3 GL Accounting Adjustments
6.3.1 GL Accounting
Adjustments
20-22.05.2015
35
AGFIS: 6.1.Subledger Transactions Accounting
Run Payables
Transfer to
GL
2.3. Invoice
Commitment
Management
Accounting and
Financial Reporting
(Daily/Monthly)
2.1. Payment Bank
Statement
Management
4.2. Receivables
Management
4.4. Receipts
Management
2.2. PO
Commitment
Management
Run
Receivables
Transfer to GL
Run Program
Create
Journals
Day-Closing
Verifications
Accrual &
Cash
Post Subledger Journals to GL
Post Subledger Journals to GL
20-22.05.2015
36
19
AGFIS: 6.2.1.Internal Transfers/Grants
Record/Modify Internal Grant
Journals
1. Budget
Management
Get documentation from B.Institution
Funds Reservation
Passed ?
Review Data
in the TS
Check / Reserve Funds
Notify B. Institution
Day-Closing
Verifications
No
Yes
Post Internal Grants Journal
Journal Already
Registered ?
Yes
No
Correction required
?
1.1.2. Conditional
Funds Release
No
Yes
20-22.05.2015
37
AGFIS: 6.2.2.Internal Clearing (for Services)
Record/Modify Internal Payment
Journal
1.Manage Budgets
Get documentation from B.Institution
Funds Reservation
Passed ?
Review Data
in the TS
Check / Reserve Funds
Notify Paying B. Institution
Post the
Internal Payment Journal
No
Yes
Journal Already
Registered ?
Record/Modify Internal Revenue
Journal
Get documentation from B.Institution
Matching Successful
?
Review Data
in the TS
Match against the Internal
Payment Journal
Journal Already
Registered ?
Post the
Internal Payment Journal
Notify Receiving B. Institution
Run Journal Reconciliation
Program
Accounting and
Financial Reporting
Day-Closing
Verifications
No
Yes No
Yes
Correction required
?
No
Yes
Yes
1.1.2. Conditional
Funds Release
20-22.05.2015
38
20
AGFIS: 6.3.1.GL Adjustments (Payables Transactions)
2. Commitment
Management
Invoice Paid
?
Enter/Modify GL Adjustment
Journal-Accrual
6.1.2. Subledger AP
Accounting
Accounting Correction Required
?
Get documentation from B.Institution
Review Data in the TS
No
Yes
Notify B. Institution
Check / Reserve Funds
Funds Reservation
Passed ?
Post Journal (Accrual SoB)
Copy Journal to Cash SoB
Post Journal (Cash SoB)
Day-Closing
Verifications
Correction required
?
No Yes
Yes
No
No
20-22.05.2015
39
AGFIS: 7.Reporting
7. Reporting
7.1 Standard Reports
7.2 Financial Reports
7.3 Inquiry Reports
7.4 Controlling Reports
20-22.05.2015
40
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