Ministry of Strategy and Finance Republic of Korea
CONTENTS I.
Introduction
II. System Features III. Fiscal Environment of Korea IV. Components and Functions V. Operation and Maintenance VI. Future Plans 2
I
Introduction
3
I. Introduction
1. System concept
Title : Digital Budget & Accounting System Abbreviation : DBAS (D Digital Budget & Accounting System) Slogan : dBrain (digital Core Staff that helps operate fiscal activities)
Integrated Fiscal Information System designed to systemically manage whole national fiscal cycle Deals with all fiscal activities of central government from budget formation, execution, treasury management(revenue/expenditure) to accounting and settlement Reflects Program Budget system and accrual-based / double-entry book keeping accounting Connects fiscal information among central and local governments, related public agencies.
4
I. Introduction
2. Background
① Improve inefficiency of fiscal management system focused on controlling inputs Annual budget oriented → Mid-term fiscal plan Divided by each Account and Fund → Consolidated fiscal operation National Fiscal Management Plan(NFMP), Top-down Budgeting Strategic allocation of resources, Sustainable fiscal management Input and Control oriented → Result and Performance oriented Program Budgeting, accrual based accounting, performance management Fully utilizing feedbacks of fiscal data
Fiscal management framework based on performance (Introducing the idea of management and competition to national finance) 5
I. Introduction
(Continued)
② Establishing Integrated Fiscal Information System Integration of formerly separated Accounting(Treasury) and Budget system Asset&Inventory Mgmt, Credit&Debt Mgmt systems included in the system Integrated Database with Local Government systems, Bank of Korea, Financial Clearing institute, Tax&Customs system, Procurement system, other Financial systems already established before DBAS
DBAS DBAS Integrated Financial Information
Integrated Fiscal Information
Central Finance Central Financial Information
Business between Central and Local government
6
I. Introduction
3. History
Decision made to establish integrated fiscal information system in the National Agenda Meeting presided by the President
Set up Business Strategic Plan(BSP)
Performed Business Process ReRe-engineering(BPR) Established Information Strategic Plan(ISP)
Developed the system & conducted test operation
Launched the system
7
II
System Features
8
II. System Features
1. Integration
1. Integrated National Fiscal Information System Connects whole phases of national(central) fiscal activities - From Budget formation, execution, Treasury management, Revenue & Payment, Asset & Inventory Management to Accounting Integrated fiscal information - Integrates central government (including affiliated agencies and local offices), local government systems, local education systems, and other external systems. Local Gov. Finance
Linked with Interface
Linked with Interface Integrated Fiscal Data
Local Educational Finance
Central Finance Integration finance information
Central finance
Direct Access
Line Ministries
Subordinate Organizations
Local Offices
9
Central Businesses performed by Local Governments
External Systems
What is FMIS?
(Continued) Budget Preparation
Policy Development and Review
B FMIS: F = B + T (+ O)
Public Investments Audit and Evaluation
Mgmt of Budget Authorizations
Treasury System (Budget Execution)
T Fiscal Reports & Budget Review
Commitment of Funds
O Procurement/ Purchasing
Publishing Web Portal
O
Debt and Aid Management
Tax and Customs
Payments and Receipts Mgmt
Asset / Inventory Mgmt Cash Management June 2010
Trends in Design & Implementation of FMIS
10
Payroll Calcs HR Mgmt
Comparison table of Reference model VS DBAS
(Continued)
※ Integrated National Fiscal Information System Classification
B
Function
DBAS unit systems
Budget Preparation
Budget Mgmt
Public Investment
Project Mgmt (Investment plan) Budget Mgmt. (National Fiscal Management Plan)
T
Mgmt of Budget Authorizations
Budget Mgmt.(Allocation)
Commitment of Funds
Payment and EFT(Electronic Funds Transfer) Revenue and EBPP(Electronic Bill Presentment and Payment) system
Payments and Receipts Management
/Payment Mgmt.
Cash Management
Fund Mgmt.
Fiscal reports and Budget Review
Accounting/Settlement Mgmt. Project Mgmt., Statistics Analysis Sys.
O
Procurement &Purchasing
Linking Sys.(with e-Procurement system)
Tax & Customs
Linking Sys.(with Tax&Customs system)
Asset/ Inventory Management Payroll Calculation &
Asset/ Inventory Mgmt. Linking Sys.
HR management Debt & Aid management
Credit&Debt Mgmt.
Audit & Evaluation
Linking Sys.(with e-Audit system)
Web Publishing
Home page
* Mgmt : Management, Sys : System
11
II. System Features
2. Project Management
2. Based on Project management system Connecting every level of fiscal works in real time such as : budget formation and execution, fundfund-assetasset-debt management, accounting and settlement, etc. Every fiscal activities are connected with Project Management system system
fiscal plan Budget management
Budget request
Cost info
Journalizing info
Budget info
Accounting and settlement
fundfund-assetasset-debt management
Budget Expenditure, (confirm/ purchasing modification) request
Expenditure, purchasing result
Cost info
Project Management System
12
Performance Management (Afterwards)
Performance Management
II. System Features
3. LDSW
3. Locally Developed Software(LDSW) Directly planned and developed the system in accordance with standards for system development methodology - by performing BSP, BPR, ISP in order Reflected Korea’s fiscal environment such as finance systems and business processes
Can easily respond to changing systems and business processes Can swiftly modify and rectify existing functions Lower cost for additional development and maintenance Convenient user support
13
II. System Features
4. LDSW vs. COTS
4. LDSW vs. COTS COTS(Commercial OffOff-the Shelf) : computer software or hardware as a finished goods which could sell, lease, or transfer qualifies LDSW(Locally Developed SoftWare) : software that is initially developed during the course of establishing the country’s FMIS. According to WB study on its 87 funded FMIS projects(51 countries), COTS method tends to be more expensive than LDSW method.
However, the figures should be interpreted with caution - LDSW cost may be understated due to in-house nature of development 14
III
Fiscal Environment of Korea
15
III. Fiscal Environment of Korea
1. Country Brief
1. Country Brief 1. 2. 3. 4. 5.
Population: 49 million cities s and counties 6 Metropolitan cities (over 1mil people), 9 Provinces, 234 citie Capital : Seoul (10mil) GDP : US$ 1,014 billion Per capita GNI : US$ 20,759 (2010)
Seoul : MoSF (DBAS)
CHINA
Daejeon : NCIA (main system) * NCIA : National Computing & Informatization Agency
Kwangju : NCIA (backup system)
REPUBLIC OF KOREA 16
JAPAN
III. Fiscal Environment of Korea
2. Gov. Organization
2. Government Organization National Assembly
President
Board of Audit and Inspection
Prime Minister
Bank of Korea
Ministry of Defense (MoD)
National Tax Service
Customs Service
Ministry of Strategy and Finance (MoSF)
DBAS
Statistics Service
Procurement Office
17
Ministry of Education (MoEST)
Local Education Financial System
Ministry of Public Admisnistration and Security (MoPAS)
Local Government Financial System
National Computing & Information Agency (NCIA)
III. Fiscal Environment of Korea
3. Budget&Accounting
3. Budget and Accounting system
Fiscal Year : January 1 ~ December 31 Budget institution - National Fiscal Management Plan - Program Budgeting - Top-down Budgeting system
Accounting·Settlement institution - Budget accounting(Cash basis) – Budget Settlement - Financial accounting(Accrual basis) – Financial Settlement
18
III. Fiscal Environment of Korea
4. Fiscal Calendar
4. Fiscal Operation Calendar of Korea
Inform the limit of expenditure, guideline of budget formation → Request and Adjustment → Submit budget proposal to The National Assembly → Budget deliberation and resolution
[last year]
Dec Budget
Inform the guideline of setting 5 year plan
Accounting & Settlement
National Assembly
Feb
Mar
Submit 5 year plan for each Projects to MoSF Submit Line Prepare Ministries’ Gov. Settlement Settlement to MoSF
Apr Notify Budget ceiling and Guideline for Budget formation to each line ministries Settlement Review by Board of Audit & Inspection
Jun
May
Sep
Budget Request from Line Ministries to MoSF
Prepare Government Budget Request
2nd.
Oct
2nd.
Dec
Submit Government Budget Request to National Assembly
Submit Gov. Settlement Report to National Assembly
Preliminary Review of Settlement
Settlement Review by National Assembly
Preliminary Review of Budget
Confirm Budget
III. Fiscal Environment of Korea
5. Fiscal Structure
5. Fiscal Structure Central Gov.(items): General Account(1), Special Account(18), Public Fund(64)
Public finance of central government (FY2011) Expenditure: 309.1 trn won
Revenue: 314.4 trn won
(Welfare 〉Economy 〉Education)
National Tax Revenue Others 92.9 trn won (30%)
187.6 trn won (60%) Public Funds Revenue 102.3 trn won (32%)
National Defense 31.4 trn won (10%)
Non-tax revenue 24.5 trn won (8%)
20
Welfare 86.4 trn won (28%) Economy 57.2 trn won (19%) Education 41.2 trn won (13%)
III. Fiscal Environment of Korea
6. Mid Term Fiscal Plan
6. Mid-Term Fiscal Plan Gross Revenue(Budget+Fund) is expected to grow at 7.2% (2011~2015) (trillon won)
314.4 Budget 212.1 Fund 102.2
375.7
395.8
415.3
259.4
286.8
234.5
273.9
109.6
116.3
121.9
128.5
344.1
yoy 7.2%
’11 ’12 ’13 ’14 ’15 Gross Expenditure is expected to grow at 4.8%(2011~2015년) -> 2.4% lower than the growth rate of Gross Revenue (Trillion Won)
326.1
341.9
248.9
260.0
227.0
239.1
92.7
99.1
102.9
108.6
113.1
’11
’12
’13
’14
’15
309.1 Budget 216.3 Fund
373.1
357.5
21
yoy 4.8%
III. Fiscal Environment of Korea
7. Glance at Mid Term Fiscal Status
Consolidate Fiscal Balance(Adjusted) is expected to reach balance in 2013 National Debt is targeted at 27.9% on GDP, in 2015
’11
’12
’13
’14
’15
0.2
3.1
5.3
0.0
0.2
0.3
∆1.0
435.5
460.0
466.4
471.6
448.2
35.1
32.8
31.3
29.6
27.9
’13
’14
’15
∆2.0
∆14.3
’11
∆25.0 Fiscal Balance (trillion won)
percentage against GDP
’12 National debt (trillion won)
22
percentage against GDP
IV
Components and Functions
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IV. Components and Functions
1.Outlay of Composition
Approximately 21 sub-systems (Project Management/ Budget/Accounting/Statistical Analysis, etc) and external interface system.
Integrated Fiscal Information Work Support System
Fiscal Statistics Analysis System
Unit Business Management System Project Mgt Execution
Budget Mgt Fiscal Plan
Monitoring
Electronic Bill and Payment
OLAP
Budget Formation
DBAS EDW
Treasury Mgt Revenue
DM
Expenditure
DW
Treasury
Budget Budget
EBPP EFT Government Finance Statistics
EIS
Liability
Asset & Credit, Debt Mgt Treasury Accounting
Property
Debt
Inventory
Credit(bond)
Asset
GFS
Accounting Program data GFS
Accounting Mgt GFSM ‘86 GFSM ‘01
Settlement
Meta Data
Cost
Fiscal I/F System Board of Audit & Inspection
Financial institutions
Local government finance
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Local education finance
Public enterprises/ Gov’ Gov’t-Affiliated agencies
IV. Components and Functions
(Continued)
DBAS connects with related systems to integrate financial informations
Autonomous Local Gov, Separate fiscal systems, Collection(tax&customs) Org., Financi Financial al Network, Etc. Agencies with own systems Housing Fund Credit guarantee Fund
Employment Insurance
Pension Fund
Ministry of Defense Defense Financial Information System
Bulk collection Agencies
Management Information System
Financial Network
Ntl. Tax Service Customs Service
Ministry of Knowledge Economy
Bank of Korea
Central Financial Information System
Banks
Police Agency
Financial Telecommunications & Clearings
Ntl. Property
Local Gov. system
Korea Asset Mng. Corportaion Korea Forest Service
Public procurement
Board of Audit and Inspection
G2B
E-Inspection
25
Local Gov. Finance Local Gov. Education
IV. Components and Functions
(Continued)
Portal through which all the Ministries, Subordinate Organizations and their Local offices access dBrain my page | my information | preference | Help Desk | logout
TOTO-DO
Board
Community
Monitoring
Inquiry
FAQ
Cyber Education Search Users
Request for approval Information Waiting
0 case
In Process
0 case
urgent service for system malfunction 02-6908-8680 Operation hours/ Weekend/Holiday
Archives How to setup dBrain and trouble shoooting
7 Methods to prevent from Zombie-PC Guideline for preparing 2010 Settlement Report
Notice
Shortcut to NAFIS
5. Schedule for Digital Budget & Accounting System-users regular training in 2011 Shortcut to FIMSYS
User Manual
4.Official execution records of subsidy for local government & public organization late July, 2011
Shortcut to for Digital Budget & Accounting System website
Shortcut to Ministry of Strategy and Finance
[budget] Manual for execution of subsidy for private sector
Shortcut to dBrain BCP
[budget] Manual for Subsidy to Local Governments
Shortcut to Public Procurement Service(G2B) Shortcut to Ministry of Government Legislation
26
IV. Components and Functions
(Continued)
[To Do] -> Access to each Unit system Project management
progress Favorite In progress
Budget formation
Budget execution
Payrolls
Fund Plan
[ menu]
My work
-------[ menu]--------
Project enrollment
My Favorites Program management Budget formation Budget execution Investment program Fund plan Revenue Expenditure National property Inventories Procurement Accounts settlement Favorites list setting
Investment
fiscal year
Year
Ministry of Strategy and Finance
Ministry
field
Sector
unit program
Project
27
Treasury management Fund Surplus management Foreign borrowing Loan Domestic borrowing Public Fund Operation Treasury status Revenue Expenditure National Asset Inventory Procurement (contract) Credit Debt Accounting & Settlement Cost Government Financial Statistics EBPP (Electronic Bill) EFT (Electronic Funds Transfer) Statistical analysis Electronic Approval Authorization and Offices Base (Key) information Template
IV. Components and Functions
2. Project Management
Manage Life-Cycle of fiscal project from register, formation, allocation, expenditure, management of its assets and debts, to termination of the project
Project management system portal 1 Management of
Project Mgt System
registration, operation and termination of Projects
Register project Lifecycle management
Request Budget
Creditl,Debt
Treasury
Settlement
Asset
Cost
Unit systems
Termination
Budget,
2 Manage Projects
Treasury,
-Investment Plan
Asset, Debt.
Program Basic Info
Budget
Debt
Settlement
Treasury
Accounting
Performance
Approval Cost
Asset
System, etc.
Project Monitoring 사업 모니터링 28
-Budget Formation and Execution -Asset management -Accounting and Settlement
3 Monitoring Program Information
IV. Components and Functions
2. Project Management
1. Project enrollment and closure User
CFO
Office Ministry
project enrollment
project Closure
project Review / Approve
project Review / Approve
project Review / Approve
project Review / Approve Unit Program Manager request
project Manager
project Register
request
request project Management
29
project Close
request
IV. Components and Functions
2. Project Management
2. Project Management Portal User
Classfication
Fiscal Working System (Budget, Expenditure,
Budget Request
Expenditure Request
Purchase Request
1
2
3
Processing In Budget System
Procurement
Processing In Expenditure System
Processing In Procurement System
Etc. )
Request Enrollment document of experienced officer budget request
Project
For Project
Request Monitoring Budget Formation Information
Enrollment Document of expenditure request
Request Monitoring Expenditure Situation Information
Enrollmet document of purchase request
Management
Portal
Moving Budget Request in My-Menu
Moving Expenditure Request In My-Menu
Moving Purchase Request in My-Menu
Search Project Detail & Related Information
Search Project Detail & Related Information
Search Project Detail & Related Information
Monitoring Procurement/ Contract Information
IV. Components and Functions 3. Project Management – Project Basic Info Monitoring (Example) 1 3 2 4 5
6
2. Project Management
IV. Components and Functions
2. Project Management
4. Preliminary Feasibility Study partition
Ministry of strategy and Finance
User
Project Selection
Project survey Selection
Project Survey Request
Preliminary Feasibility Officer
CFO Office Ministry
Project Survey Review / Submit
Search Selection Result
Request
project manager
Register Project Survey
Search Selection Result
Request offline
KDI
IV. Components and Functions
2. Project Management
5. Total Project Cost Management User
Discussive Coordination
Self control Change
Setting for Self Control Limit Amount
1 Ministry of Strategy and Finance
Conciliation /Notification Total Project Manager
Receipt Accept
submit CFO
Line Ministry
Investment Project Officer
Project Manager
Review the Discussion Request /submit Review request
Discussion Request
2
3
Self Control Change Review/Confirm
Review Limit Setting /Confirm
Review request Self Control Change Registration
Review request
Request Limit Setting for Self Control Change
IV. Components and Functions
3. Budget Management System
Establishing mid-term fiscal plan by budget management system Formulation and management of yearly budget
Budget Management System 1
Budget System 16 Fields 69 Sectors
Establishing midmid-term fiscal plan - National Fiscal Management Plan
Field 분야
Fiscal Fiscal plan plan
Budget Budget Formulation Formulation
Program
Program
Unit Program
Unit Program
Project
Project Budget allocation
- 13 -
2
Sector
Sector
Budget Budget execution execution & & allocation allocation
Yearly Budget Formation - Gov. Budget Request
3 Budget allocation, execution -Periodic Periodic allocation : quaterly -Occasional Occasional allocation
IV. Components and Functions
3. Budget Management System
Line ministry can make a plan for annual budget formation within its ceiling which is decided on the basis of the scheduled amount for midterm fiscal plan. The ceiling of budget information which is a part of midterm fiscal plan is used for reference when requesting the annual budget. Detail information of project
2010
Transportation Facilities Special Accounts
project
Planned 2009 Fiscal/Account
Search
Modified 2009 project info.
mid Term Forecast
/ Harbor Account / Major & General Harbor Construction/General Harbor Construction
request 2010
proposal 2010
Close
/Yu-Su Harbor(New)
confirmed 2010
Documents Save
Fiscal/Account
Excel
Amount
Remark
35
Add
Del
IV. Components and Functions
4.Revenue/EBPP
Collecting agency notifies payer, and transfers summary information of notice to dBrain system. Payer pays tax by Internet Banking or visiting banks, etc. Commercial bank checks and receives noticed payment, and sends results to dBrain through EBPP system *EBPP : Electronic Bill Presentment & Payment Collection Officer send notice info
transfer payment result
notice Transfer payment result
MoSF
Bank Of Korea
Payer transfer payment result
send notice info payment (Internet Banking, ATM , etc.)
transfer payment (daily)
36
IV. Components and Functions
5. Payment / EFT
Creditor requests payment for service or goods by internet Government internally approves the expense, and demands the Bank of Korea to transfer funds to creditor’s account Bank of Korea sends the fund-transfer result to dBrain in real-time
• EFT : Electronic Funds Transfer approval of expense
Transfer result
Requests payment
Request Transfer
Transfer result (SMS message)
Request Transfer
Transfers/ Withdrawals
Transfer result
37
Transfer result
IV. Components and Functions
6. Asset Management
operation, n, registry management Function : Comprehensive asset plan, asset management, operatio Expenditure, penditure, G2B, Onbid system Linked with other sub systems or external systems : Revenue / Ex
Asset management system Management and operation 1
Comprehensive plan
Comprehensive Comprehensive plan plan
Acquisition
Conversion
Preservation of rights
Operation
Disposal
Survey
Registry Registry Management Management
- 13 -
2
3 Monitoring
38
Operation and Management - by plan
Registry management
IV. Components and Functions
7.Accounting/ settlement
Automatic journalizing and management of overall section report Two-track Settlement : Budget settlement and Finance settlement Same Accounting software used by all spending units
Accrual basis of accounting 1 Automatic journalizing
Accrual basis Cash transaction transaction • • • •
Collection Approval of expenditure Acquisiton of assets disposal of assets
NonNon-cash transaction Fluctuation of assets and debt • Change assets • Transfer assets
Settlement modification • reserve fund • depreciation
:
:
:
2
Record on Accounting Books in real-time -- Revenue/Expenditure Revenue/Expenditure book book -- Journal Journal -- General General Ledger Ledger -- Subsidiary Subsidiary Ledger Ledger by by Info. Info. Items Items -- Trial and Balance Trial and Balance
3 Two-track settlement Cash basis of accounting
Cash payment
Budget Settlement
Automatic jounalizing module
List of Revenue and Expenditure
General Ledger
Finance settlement
39
•• Budget Budget Settlement Settlement -- Program Program Settlement Settlement -- Attached specifications Attached specifications •• Financial Financial Settlement Settlement -- Statement Statement of of Fiscal Fiscal Operation Operation -- Statement Statement of of Fiscal Fiscal Status Status -- Notes Notes -- Required Required Supplementary Supplementary Info. Info. -- Attached specifications Attached specifications
IV. Components and Functions
(Continued)
Automatic classification and allocation of costs
Transaction
Cost info
Program info Classify transactions cost informations in real time
Cost Allocation rule Aggregation of Rev/Cost
Allocation of Indirect costs
Revenue
Cost Automatic Classification
Common Revenue
Direct Revenue from Program
Direct Cost From Program
Inderect Cost
Common cost
Allocation for Indirect costs Cost calculation Common Revenue
Program Net Cost
Common Cost
40
Allocating indirect costs according to rules - direct cost, personnell expenses, area, etc.
Support various types of reports - by projects
IV. Components and Functions System user
Performance management system
Linkage system
Autonomous Evaluation
Management of performance plan
• Ministry of Strategy and Finance
8. Performance Mgm. System
• Management of list of contents
• Management of criteria for self evalutaion
• Structure of performance goals
• Management of self evaluation
• Performance plan for unit program(project)
• Review the Evaluation results
• Performance plan for program
• Follow up measures for evaluation results
Project management
• Management of performance plan
• Performance Management Officer
• Review and Confirm Performance plan
In-depth Evaluation • Management of status of In-depth evaluation
Managemant of performance report
• Follow up measures of evaluation results
Budget management
• Management of list of contents
Each ] ministry (CFO) • Program manager • Unit program manager • Project manager [
• Performance report for Unit program(project)
Performance monitoring
• Performance report for Program
• Search performance results and status
• Management of performance report
• Monitoring(Dashboard) Main projects
• Review and confirm a Performance Report
Account management
Cost management
External Connection
Ministry of Defense
41
NTIS
IV. Components and Functions
(Continued)
Performance goal management
For each fiscal project, Performance goal is set during budget formation[Performance Performance Plan] Plan and the results are evaluated at the settlement stage[performance performance report] report
Performance plan is attached to budget proposal, while performance report is attached to government settlement report, both of which are submitted to the National Assembly.
Autonomous Evaluation
Every project goes under overhaul every 3 years in order to overhaul the performance indicators, relevancy of them, and whether the projects has attained the goals.
CFOs in each ministry conduct autonomous evaluation and then MoSF reviews the result → Evaluation results are reflected in the next year’s budget amount
InIn-depth evaluation
Fiscal projects that have had issues during operation are bound to In-depth evaluation : issues aroused by National Assembly, BAI and the Public.
Performance result is used for improvement of the project as well as next year’s budget formation
42
IV. Components and Functions
9. Statistical Analysis
homepage dBrain
Fiscal information
Central financial information sys budget
Project management
settlement
fund
Fiscal Statistical Analysis System
revenue
expenditure
assets and Inventory
procurement
credit
debt
EIS
OLAP
extract
Cost
budget
External statistics
accounting
Integrate finance
Data Mart
link
link
link
local Fiscal information
Local education Fiscal information
Summary information
local government finance system
local government education finance information system
Affiliated organization / public enterprise
extracts / Change / Extract, Transform, Load
Conversion and Refining
Load
dBrain data External data Manually input data DW
43
EIS Mart
V
Operation & Maintenance
44
V. Operation and Maintenance
1. Organization Chart Fiscal Management and Coordination Division Fiscal Execution Management Division
Fiscal Management Bureau
Government Accounting & Reporting Division
SAMSUNG SDS Consortium with LG CNS
Government Financial Accounting Division Fiscal Information System Division
Operating Mgmt. team
Budget & Statistical Analysis team
Expenditure & Project Mgmt. team
Project management
Budget Formation
Expenditure
Standard information
Budget Allocation
Project Management
User Help Desk
Accounting team Revenue / Credit
Operation Center
EBPP/EFT
Daejeon Center
Contract management
Statistical Analysis
National property /Item Fund/Debt Accounting settlement
45
Technical Architecture team
Gwangju Center
V. Operation and Maintenance Operation Center : 15 subsub-teams that takes care of respective unit systems
46
2. Operation Center
V. Operation and Maintenance Call Center : 30 staffs receiving questions and providing trouble trouble-shooting
47
2. Operation Center
V. Operation and Maintenance Training Center : 35 computers for training
48
2. Operation Center
V. Operation and Maintenance
2. Users
User organizations and Users Organization
User Line Ministries Officers in charge of Fiscal (including operations : Budget, Treasury, Subordinate Accounting , etc. Organizations)
Public Agencies
Personnel 회계·결산 자금·자산·부채관리 Collection officer, Entrusted with Financial officer, Central Gov. Disbursement officer, business Asset Manager Officers
Local Govs.
Authorized Role CFO, Project Manager, Collection officer, Financial officer, Disbursement officer, Accounting officer, Asset Manager,etc.
Entrusted with Central Gov. business
Collection officer, Financial officer, Disbursement officer, Asset Manager
49
Function Budget, Revenue · Payment, Cash · Asset · Debt, Accounting · Settlement
성과관리 Revenue(추후) · Payment, Asset
Revenue · Payment, Asset
V. Operation and Maintenance
(Continued)
Number of users : 58,302 - budget : 11,345
100% of Budget & Accounting officers
- project management : 49,233
etc 13.81%
budget 7.10%
Asset & inventory 24.37% expenditure Revenue
- revenue, expenditure : 38,257
23.93%
- asset, inventory : 38,966
Transactions processed(2010) - 300,000 transactions by 14,000 users per day - payment about 4.6 trillion won(4.3 billion dollar) on a daily basis
Support for users(2010) - user support center : 1,257 calls/day - Web Portal Q&A board : 101 answers/day ※ level of user satisfaction : 52.6 point(2008) → 55.9 (2009) → 62.4 (2010) 50
project management 30.79%
V. Operation and Maintenance
3. Fiscal reports
Main Fiscal Information from centralized database Class
Cycle
Revenue Status
Daily, Monthly, Yearly
Expenditure Status
Daily, Monthly, Yearly
National Asset Status
Daily, Monthly, Yearly
National Credit Status
Daily, Monthly, Yearly
Debt Status
Daily, Monthly, Yearly
Integrated Fiscal Balance Report
Monthly, Yearly
Gov Settlement
Yearly
51
V. Operation and Maintenance
4. Fiscal Management
Main Fiscal Management Framework Mechanism
Management
Fiscal Risk Management Committee
Minister level committee to control fiscal risks
Fiscal Management Review
Through Fiscal Management Review, the government can assure the regular and timely execution of government projects * 5800 main projects from total 8000 projects
Fiscal Pollicy Bureau
Budget Office
Minister of Strategy and Finance
Fiscal Risk Management Committee
Vice Minister 2
Fiscal Management Review
Fiscal Management Bureau
DBAS
52
Treasury Bureau
Public Policy Bureau
VI
Future Plans
53
VI. Future Plan
54
55