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Appendix 1
SAMPLE QUESTIONNAIRE
Dear Sir/Madam:
May I request your cooperation to please answer this survey questionnaire in my study
about Internal Control and Usefulness of Budget and Treasury Management System
(BTMS) at the Accounting Division of various National Government Agencies (NGAs) in
Quezon City. You are assured that your responses will be treated with utmost
confidentiality and will solely be used for academic purpose only.
Thank you for your cooperation.
Ron Jayson R. Cruz
Researcher
Part I. Profile of the Respondents
Instruction: Please respond to all items in the questionnaire by means of a check mark (/)
1. Respondents Type Supervisor
Non-Supervisor
2. Age 21 – 30 years old
31 – 40 years old
41 and above
Part II. Effectiveness of Internal Control
Instruction: Using the scale below, kindly assess the degree of effectiveness of Internal
Control in terms of the following indicators by putting ta check mark () in the box of your
choice.
5 - Highly effective
4 - Effective
3 – Somewhat Effective
2 – Less Effective
1 – Not Effective
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2.1 User Controls 5 4 3 2 1
2.1.1 Regular rotation of duties within the Accounting Division
2.1.2 Proper segregation of incompatible functions within the
accounting division.
2.1.3 Proper description or delineation of duties and responsibilities
among every staff member in the division.
2.1.4 Authorization of only one (1) authorized personnel in entering
transactions/data in each general journal.
2.1.5 Authorizaion of only one (1) authorized personnel to make
amendments and deletion of the files.
2.1.6 All accounting entries are supported by documentation that
gave rise to the transaction.
2.1.7 Provision of adequate trainings/workshops to acquaint the
accounting personnel with the computerized accounting system by
the Department/Agency.
2.2 Data Security and access controls 5 4 3 2 1
2.2.1 Use of password in logging in the BTMS
2.2.2 Secrecy of password among BTMS users
2.2.3 Regular change of password in the division
2.2.4 1;1 ratio of computer facility in the division
2.2.5 Ability of the computer to automatically log offs whenever left
unattended by the authorized user.
2.2.6 Computers are equipped with anti-virus/es
2.2.7 Facilities for recovering files that have been damaged or
corrupted.
2.2.8 Keeping of an external backup of files by the division
2.2.9 Safekeeping of these backup files in a bank vault of off-premise
location.
2.2.10 Adequacy of fire extinguishers within the building premises.
2.3 Application controls 5 4 3 2 1
2.3.1 BTMS disallows out of balance accounting entries.
2.3.2 BTMS disallows duplicate payee/creditor
2.3.3 BTMS disallows duplicate item per number
2.3.4 A notification message appears whenever duplicate
transactions are entered at a time
2.3.5 A confirmation message appears whenever you want to
overwrite existing file.
2.3.6 A confirmation message appears whenever you want to alter
certain accounting entries.
2.3. 7 A confirmation message appears whenever you want to delete
certain accounting entries
2.3.1 BTMS disallows out of balance accounting entries.
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Part III. Degree of Usefulness of the eNGAS
Instruction: Using the scale below, kindly assess the degree of usefulness of eNGAS in
terms of the following indicators by putting ta check mark () in the box of your choice.
5 - Highly effective
4 - Effective
3 – Somewhat Effective
2 – Less Effective
1 – Not Effective
3.1 Meeting the objectives of Government Accounting System 5 4 3 2 1
3.1.1 Simplify government accounting
3.1.2 Conform to international accounting
3.1.3 Generate periodic and relevant financial reports for better
monitoring of performance
3.2 Complying with the definition and objectives of government 5 4 3 2 1
accounting
3.2.1 To produce information concerning past operations and present
condition.
3.2.2 To provide control of the acts of thepuclic bodies and officers in
receipt, disposition and utilization of funds
3.2.3 To report on the financial position and results of the operation of
the government agencies for the informatin of al persons concerned
3.3 Performing accounting for disbursements and related 5 4 3 2 1
transactions
3.3.1 Expenditures
3.3.2 Disbursements
3.3.3 Obligation
3.4 Performing accounting for income collections and related 5 4 3 2 1
transactions
3.4.1 general Procedures for cash collections
3.4.2 Sources of receipts and collections
3.4.3 Policies and Journal Entries
3.4.4 Miscellaneous Income
3.4.5 Receipt and Collection Process
3.5 Preparing financial reports 5 4 3 2 1
3.5.1 Trial Balance
3.5.2 Statement of Financial Position
3.5.3 Statement of Financial Performance
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3.5.4 Statement of Cash Flows
3.5.5 Statement of Government Equity
3.5.6 Budget and Financial Accountability Reports (BFARs)
3.6 Accuracy and comprehensiveness of reports generated 5 4 3 2 1
3.6.1 Generation of reports that conforms to the NGAs format and
contents prescribed by COA.
3.6.2 Generation of comprehensive, complete and factual
data/reports.
3.6.3 Generation of simple, understandable and reliable data/reports
3.7 Timeliness 5 4 3 2 1
3.7.1 Generation of up-to-date reports as needed.
3.7.2 Real-time query of interim reports and generation of relevant
reports.
3.8 Ease of use 5 4 3 2 1
3.8.1 Simplicity and manageability
3.8.2 User-friendly screen
3.8.3 Provision of Accounting Journal Entry templates for common
transactions
3.9 Cost effectiveness 5 4 3 2 1
3.9.1 BTMS is cost effective
3.9.2 Minima maintenance cost
3.9.3 The value or benefits derived from BTMS judiciously match its
set-up and maintenance cost.
3.10 Quality and system capacity of information 5 4 3 2 1
3.10.1 BTMS provides quality information.
3.10.2 BTMS provides data validation to avoid duplication and
redundancy.
3.10.3 With BTMS, large volumes of receivables and accounts
payable can be handled with ease.
3.11 System productivity 5 4 3 2 1
3.11.1 Ability to use same data input for many different processes
3.11.2 Ability to be able to use same data input for various
calculations
3.11.3 Ability to use same data input for various outputs
Thank you!!
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