The office of the Director General MIS/FABS, working under the Controller General of Accounts(CGA), is responsible for smooth functioning of the SAP-based Financial Accounting & Budgeting System(FABS), which is an Integrated Financial Management Information System(IFMIS) being run at government offices at federal, provincial and district level. FABS was initiated and established under Government of Pakistan and World Bank-funded Project to Improve Financial Reporting & Auditing(PIFRA). PIFRA was implemented at federal, provincial and district levels of the government in three phases between 1996-2014. After closure of PIFRA on 31.12.2014, its FABS component was mainstreamed into the o/o DG MIS/FABS on 01.01.2015.
Essentially, FABS comprises of the New Accounting Model(NAM), and a SAP-ERP-based Information Technology platform. The New Accounting Model(NAM) was introduced in year 2000, through approval by the Auditor General of Pakistan, to improve the traditional government accounting system by bringing-in a shift towards modified cash-basis of accounting, double-entry book-keeping, commitment accounting, fixed asset accounting and a new multi-dimensional Chart of Accounts. A key objective of FABS (i.e. NAM, along with the SAP-based IT platform) was to help produce timely, relevant, accurate, reliable and comprehensive financial reports for the decision makers to enable effective accountability and better financial governance. Objectives of FABS include effective budgetary management, financial control, cash forecasting, trend analyses, fiscal administration and debt management.
The SAP-ERP based system is being run at more than 500 sites across the country at federal, provincial and district level. They include self-accounting entities like Pak PWD, Pakistan Mint, Geological Survey of Pakistan and Directorate of Postal Accounts. The District Accounts Offices(DAOs) and other district level offices, and provincial line departments are linked through Wide Area Network(WAN) to servers at Accountant General office and the Finance Department of the respective province. All provincial servers are linked through WAN to the federal server lying at the office of the Accountant General Pakistan Revenues(AGPR) in Islamabad, thereby creating a seam-less and integrated system capable of providing real-time information on financial transactions taking place on the system across the country at national and sub-national level. Among other things, the FABS is being used to process (a) monthly pay of more than 2.5 million government employees at federal, provincial and district levels (b) monthly pension of more than 0.5 million government employees (c) General Provident Fund payments of government employees (d) thousands of payment claims of government departments across the country on a daily basis (e) monthly and annual accounts of federal, provincial and district governments (f) budgets of federal and provincial governments.
New services are being initiated which aim to utilize the system for providing useful information to decision-makers in the government through dashboard reports. Horizontal expansion of the system is also being undertaken through interfaces with relevant government entities to capture comprehensive information related to receipts, expenditures, domestic debt and external debt transactions of the government.
FABS ensures proper functioning of the SAP-based financial accounting, budgeting, pre-audit, payroll, GPF and pension processing system of federal and sub-national governments through:
FABS comprises of the following teams under their respective Team Leads:
November 17, 2016
FABS implements Organization Management(OM) module, linking budgeted sanctioned strength of employees with payroll, in Khyber Pukhtunkhwa