INTEGRATED BUDGET AND EXPENDITURE SYSTEM

IBEX 

AccountsModule
UserManual
Table of Contents
Table of Contents i
Tables & Figures v
List of Figures v
List of Tables vi

Acronyms vi
Introduction 1
Launching the Accounts Module 2
IBEX Home Page 5

The Accounts Module Main Screen 6

The Menu Bar 6
The Toolbar 8
The Budget Tree, Chart of Accounts and Reports Tabs 8
The Budget Tree 9

The Chart of Accounts 11

The Reports Tree 11

The Content Frame 11
The Footer 12

Overview of Functions 14
User Functions 14
Administrative Functions 15

User Functions 16
Registering Transactions 16
Registering a Transaction Using the Voucher Screens 16
Registering a Transaction Using the Transaction Register Screen 19
Editing Transactions 21
Editing Transactions Using the ‘Edit Voucher’ Button 21

Editing Transactions Using the Transaction Register 23

Posting Transactions to the General Ledger 25
Managing Monthly Reports 27
Automatic Processing of Monthly Reports 27

Non-Automatic Processing of Monthly Reports 30

Entering a Revenue/Assistance/Loan Monthly Report 31

Entering Recurrent or Capital Expenditure Monthly Reports 32

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 Entering a Transfers Monthly Report 33

Entering Receivables and Payables Monthly Reports 34

Entering a Trial Balance Monthly Report 35

Migrating Monthly Reports Data 36

Exporting Monthly Reports 36

Importing Monthly Reports from IBEX 37

Importing Monthly Reports from BDA 38

Posting a Set of Monthly Reports 39

Editing Posted Monthly Reports 40

Accounts Closing 41
Closing an Account 41

Administrative Functions 50
Bank Account Group 50
Registering a New Bank Account Group 50
Editing a Bank Account Group 51
Bank Account 52
Registering a New Bank Account 52

Editing a Bank Account 53

Source of Finance 53
Registering a New Source of Finance 54

Editing a Source of Finance 54

Subsidiary Code 55
Registering a New Subsidiary Code 55
Editing a Subsidiary Code 56
Consolidated Regional Data 56
Exporting Consolidated Regional Data 56

Reporting 57
Reporting Concepts 57
Budget Tree 57

Scope 57

Parameters 57

HTML, PDF & Microsoft Excel Reports 58

Generating Reports 58
Reports List 59
Transaction Reports 59

Ledger Reports 59

Monthly Reports 60

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 Accounting Reports 60

Reconciliation/Control Reports 61

Account Closing Reports 62

Quarterly Reports 64

Account Book Reports 65

Financial Statements 65

Government Requirements 65

International Standards 66

Management Reports 67

Expenditure Reports 67

Revenue Reports 68

Other Reports 69

JBAR Reports 69

Appendix: IBEX Settings and Tips 71

Ethiopian Font Settings 71
Setting IBEX as Your Homepage 73
Clicking on the ‘Back’ Button 74
Internet Explorer Timing Out 74
Screen Resolution 75
Double-Clicking 75
Macros in Excel 76
IBEX Configurations 76

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Tables & Figures
List of Figures
Figure 1: IBEX Login Screen .......................................................................................................... 4
Figure 2: IBEX Home Page ............................................................................................................ 5
Figure 3: Change Password Screen ................................................................................................. 5
Figure 4: The Accounts Module Main Screen ................................................................................ 6
Figure 5: The Budget Tree .............................................................................................................. 9
Figure 6: Chart of Accounts............................................................................................................ 11
Figure 7: The Reports Tree ............................................................................................................ 11
Figure 8: Context Tag..................................................................................................................... 11
Figure 9: Register Voucher Wizard – Select Reporting Unit.........................................................16
Figure 10: Register Voucher Wizard - Select Bank Account .........................................................17
Figure 11: Register Voucher Wizard - Select Voucher Type..........................................................17
Figure 12: Receipt Voucher Entry Screen ......................................................................................18
Figure 13: Input Validation.............................................................................................................18
Figure 14: Transaction Register Screen .........................................................................................20
Figure 15: Transaction Register - Enter Transactions...................................................................20
Figure 16: Edit Voucher Screen......................................................................................................22
Figure 17: Finding Matching Transactions ...................................................................................22
Figure 18: Transaction Register Screen .........................................................................................23
Figure 19: Finding Matching Transactions ...................................................................................24
Figure 20: Transaction Register Screen .........................................................................................26
Figure 21: Select Transaction for Posting ......................................................................................26
Figure 22: Monthly Reports - Select Bank Account.......................................................................28
Figure 23: Monthly Reports - Select Period ...................................................................................28
Figure 24: Automatically Submitted Monthly Report Data...........................................................29
Figure 25: Monthly Reports Manual Entry ....................................................................................30
Figure 26: Monthly Report - Revenue/Assistance/Loan..............................................................31
Figure 27: Monthly Reports - Recurrent Expenditure...................................................................32
Figure 28: Transfers Monthly Report.............................................................................................33
Figure 29: Receivables Monthly Report.........................................................................................34
Figure 30: Trial Balance Monthly Report ......................................................................................35
Figure 31: Monthly Report Export – Select Period ........................................................................36
Figure 32: Monthly Report Export – Bank Account List ..............................................................37
Figure 33: Monthly Report Import – Bank Account List ..............................................................38
Figure 34: Accounts Closing – Trail Balance.................................................................................42
Figure 35: Accounts Closing – Accounts Closing Introduction ....................................................42
Figure 36: Accounts Closing – Cash Balances & Suspense Payment...........................................43
Figure 37: Accounts Closing – Bank Reconciliation .....................................................................43
Figure 38: Accounts Closing – Reconcile Transfers......................................................................44
Figure 39: Accounts Closing – Grace Period Payables..................................................................44
Figure 40: Accounts Closing – Subsidy Ledgers............................................................................45
Figure 41: Accounts Closing – Intra-Government Receivables/Payables ....................................45
Figure 42: Accounts Closing – Irregular Accounts........................................................................46
Figure 43: Accounts Closing – Budget Adjustments .....................................................................47
Figure 44: Accounts Closing - Expenditures .................................................................................47
Figure 45: Accounts Closing – Closing Trial Balance ...................................................................48
Figure 46: Accounts Closing – Pre-Closing Trail Balance ............................................................49
Figure 47: Accounts Closing – Temporary Accounts Zeroing Journals........................................49
Figure 48: Bank Account Groups ...................................................................................................50
Figure 49: Add new Bank Account Group .....................................................................................51
Figure 50: Edit Bank Account Group.............................................................................................51
Figure 51: Bank Account List .........................................................................................................52

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Figure 52: Setting up a new Bank Account....................................................................................53
Figure 53: Sources of Finance List .................................................................................................54
Figure 54: Adding a new source of finance....................................................................................54
Figure 55: Subsidiary Code List .....................................................................................................55
Figure 56: Setting up a new Subsidiary Code ................................................................................55
Figure 57: Report Parameters.........................................................................................................58

List of Tables
Table 1: Menu Bar Items ....................................................................................................................................7
Table 2: Toolbar Controls...................................................................................................................................8
Table 3: Budget Tree Hierarchy.......................................................................................................................9

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Acronyms

Acronym Description
BI Budgetary Institution
COA Chart of Accounts
P Program
p Project
PB Public Body
RU Reporting Unit
SA Sub-Agency
SOF Source of Finance
SP Sub-Programs
URL Uniform Resource Locater
YTD Year to Date


Hints and Notes in the manual are placed next to this icon.

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I N T R O D U C T I O N

1
Chapter

Introduction
The Integrated Budget and Expenditure System (IBEX) is a financial information
system that has been designed and developed to automate and support public finance
in Ethiopia. It is comprised of different modules including a Budget, Accounts, Budget
Adjustment, Budget Control, Accounts Consolidation and Administration Module.

The Accounts Module manages the tracking of revenues and expenditures for
budgetary institutions. More specifically, the Accounts Module records the financial
transactions of budgetary institutions, captures the aggregated monthly accounting
reports and provides accounting reports in the form of ledgers, financial statements,
management reports and transaction listings. The functionality of the Accounts Module
mirrors that of the procedural manuals.

This manual describes the Accounts Module’s functionality but does not provide a
detailed explanation of the accounting procedures involved.

The Accounts Module User Manual contains sections about:

• Launching the Module

• User and Administrator Functions
• Managing Financial Transactions and Monthly Reports
• Generating Reports
• Appendix with Settings and Tips.

The Accounts Module User Manual encompasses all the basic features of the module
aided with relevant screenshots.

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2
Chapter

Launching the Accounts

Module
IBEX is designed to work on the Internet Explorer (versions 5.5 and above) web
browser for Windows. To log into IBEX, follow these steps:

1. Open Internet Explorer on your computer by either double-clicking on

the Internet Explorer shortcut on your desktop, or by going to Start
Æ All Programs Æ Internet Explorer.

2. Enter the correct URL for the application in the address bar near the
top of the page and click ‘Go’ or enter. A correct URL will look like
this:
http://www.ibex.gov.et/ibex


About the URL
The exact URL will vary by region. Please ask your local system
administrator for the correct URL. To make IBEX your homepage,
refer to the IBEX Settings and Tips in Appendix A.

3. You should be directed to the IBEX login page which looks like this:

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Figure 1: IBEX Login Screen

4. Enter your username and password, and click the ‘Login’ button. If this
is the very first time you are logging into the application, you will be
asked to change your password. This is done for security purposes so
that only you know what your password is. If this is not your first time
and you entered your username and password correctly, you will be
directed to the IBEX Home page.

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IBEX Home Page

After you have successfully logged into the IBEX application, you will be directed to
the IBEX Home Page which will look like this:

Figure 2: IBEX Home Page

The Home Page shows the currently logged on user, a drop down list to select the
preferred language before launching a module, and a list of modules that the logged on
user is authorized to access. Depending on the user’s security permissions, he/she may
only have access to one or more modules. In the figure above, the ‘Admin’ user is
authorized to use the ‘Administration, ‘Accounts’, ‘Accounts Consolidation’, ‘Budget’,
‘Budget Adjustment’, ‘Budget Control’ and ‘Disbursement’ modules.

Click on the ‘Accounts’ module link, and you will be directed to the IBEX Accounts
Module Main Screen.

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You can also click on ‘Logoff’ to return back to the login screen and ‘Change
Password’ to change your password. These links are located at the top right corner of
the page.

• To change your password, enter the current (old) password in the

‘Current Password’ field, a new password in the ‘New Password’ field
and enter the new password again in the ‘Confirm New Password’
field, then click on ‘Apply’.
• Once you have successfully changed your password, you will be
directed back to the IBEX Home Page. To return back to the IBEX
Home Page without changing your password, click on ‘Home’ at the
top right corner of the page.


A valid system password must be at least 7 characters, no more
than 16 characters, and must include at least one upper case letter,
one lower case letter, and one numeric digit.

Figure 3: Change Password Screen

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3
Chapter

The Accounts Module Main

Screen
The IBEX Accounts Module main screen is comprised of six main sections. These are
illustrated on the picture below:

Figure 4: The Accounts Module Main Screen

Context Tag

Toolbar

Menu Bar

Budget Tree, Chart

of Accounts &
Reports
Content Frame

Footer

The Menu Bar

The Menu Bar contains the ‘Accounts’, ‘Administration’, ‘Data Migration’, ‘Language’,
and ‘Help’ drop down menus. To access any of the items under the contents of the

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 M A I N S C R E E N

Menu Bar, first click on the Menu Bar item, and once the drop down menu appears,
click on the item of your choosing. Below are short descriptions of the Menu Bar items.

Table 1: Menu Bar Items

Menu Item Options Descriptions
Register all types of vouchers (e.g. payment,
Register Voucher receipt, etc.).

Edit all types of vouchers (e.g. payment,

Edit Voucher receipt, etc.).
Accounts
Transaction Register Review and enter transactions of all types.
Review, enter and post Monthly Reports.
Monthly Report
Edit Posted Monthly
Edit posted monthly reports.
Reports
To add or edit a bank account group.
Bank Account Group
To add or edit a bank account.
Bank Account
Administration
Source Of Finance To add or edit a source of finance.
To create or edit a subsidiary code.
Subsidiary Code
To export monthly reports from a
Export Monthly standalone installation. See Appendix A for
Reports more on standalone installations.

To import monthly reports from a

Data Migration
Import Monthly standalone installation. See Appendix A for
Reports more on standalone installations.

Export Consolidated To export consolidated accounts data for an

Data entire region.
Displays contents of the application in
English
English. (If set to another language)
Displays contents of the application in
Amharic
Amharic. (If set to another language)
Language
Displays contents of the application in
Tigrigna
Tigrigna. (If set to another language)
Displays contents of the application in
Oromiffa
Oromiffa. (If set to another language)
About IBEX A brief description about the software.
Help
Manual Access to the module’s User Manual.

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The Toolbar
The Toolbar found beneath the Menu Bar on the main screen, is used to perform
almost all functions in the IBEX application. It is comprised of the controls listed in
the table below:

Table 2: Toolbar Controls

Button Description Purpose
Year Used to select a fiscal year
Register all types of vouchers
Register Voucher
(e.g. payment, receipt, etc.)
Edit all types of vouchers
Edit Voucher
(e.g. payment, receipt, etc.)
Review and enter transactions
Transaction Register
of all types
Review, enter and post
Monthly Reports
Monthly Reports
To reconcile financial
Bank Reconciliation transactions with bank
statements
Print Print the content screen

Home Home Home page link

Log out of the IBEX
Logoff Logoff
application
Change Password Change Password Change your password

The Budget Tree, Chart of Accounts and Reports

Tabs
The first thing a user must do on the main screen is select a budget year from the ‘Year’
drop down menu on the top left hand corner of the toolbar.

On the left side of the IBEX main screen is a frame that contains the ‘Budget Tree’,
‘Chart of Accounts’ and ‘Reports’ tabs. Only one of these trees is visible at one time.
To navigate between these screens click on the ‘Budget Tree’, ‘Chart of Accounts’ or
‘Reports’ tabs at the top of this frame.

The budget structure will be displayed in the ‘Budget Tree’ pane after a budget year has
been selected from the ‘Year’ drop down menu on the left hand corner of the Tool Bar.

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The Budget Tree

The budget tree is at the heart of the IBEX application. It represents the budget
classification of a given region, in the selected year, in a hierarchical structure referred
to as a tree. But since all Budgetary Institutions do not report their financial
transactions directly, a Reporting Unit (RU) is designated as the Budgetary Institution
that is allowed to submit financial reports. Reporting Units are bolded on the budget
tree. To select a RU from the budget tree, simply browse the tree by expanding the
nodes (to expand a node, simply click on the name) and click on a highlighted BI.

Figure 5: The Budget Tree

The table below describes the icons and nodes on the Budget Tree using an instance on
the 1997 Federal Budget Structure. The Federal Government is treated as a region for
budgetary and accounting purposes.

Table 3: Budget Tree Hierarchy

Budget
Name Description
Code
The highest-level node is a Region Node. A budget
structure always begins with a region node and is
15 Region
identified with a two-digit code. The BI code of the
region shown on the label at the right is ‘15’.
A Zone Node always follows a Region Node. A Zone
is also identified by a two-digit code. The BI code of
00 Zone
the zone in the region shown on the label at the right
is ‘15/00’.
A wereda Node always follows a Zone Node. A
000 Wereda
wereda is identified by a combination of region, zone

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M A I N S C R E E N

Budget
Name Description
Code
and a three-digit wereda code. For example,
'15/00/000’ designates a wereda on the current
hierarchy.
The functions of government are identified by a
Function Node. The functions of government are:
• Administrative and General
• Economic
• Social
100 Function
• Others
A Function is identified by a three-digit code, which
conventionally has the second and third digits as
zeroes. For example, '15/00/000/100' designates the
'Administrative and General' function of government.
Sub-Functions of government are identified by a Sub-
Functional node. A typical Sub-Function level
grouping under the 'Administrative and General'
function of government might be:
• Organ of State
• Justice and Security
• Defense
• General Service
A Sub-Function is identified by a three-digit code and
110 Sub-Function
conventionally has the third digit set to zero. For
example, ‘15/00/000/110' designates the ‘Organ of
State' sub-sector under the 'General and
Administrative' sector. 15/00/000 identifies the
wereda that owns the function. '110' designates the
Sub-Function. Note that, by convention, using the
same first digit as the '100' function brings the current
Sub-Function under the 'Administrative and General'
function.
A Public Body is identified by a three-digit code. By
convention none of its three digits is a zero. For
example, ‘15/00/000/111’ designates the public body
111 Public Body 'House of People’s Representatives’. By convention,
the first and second digits indicate that the public
body comes under the ‘Organ of State’ (110) Sub-
Function.
Program Nodes group together Sub-Agency Nodes
that come under them. Program Nodes are assigned
01 Program
two-digit codes. At this node, the BI code could be
‘15/00/000/111/01’.
01 Sub-Agency A Sub-Agency is always found under a Program. Sub-

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Budget
Name Description
Code
Agencies are the levels that are designated to receive
recurrent budget. A Sub-Agency is identified by a two-
digit code. At this node, the BI code could be
‘15/00/000/111/01/01’.
Sub-Programs come under sub-agency nodes. Sub-
Program nodes are further used to group project
00 Sub-Program nodes. A Sub-Program is identified by a two-digit
code. At this node, the BI code could be
‘15/00/000/111/01/01/00’.
Projects are the levels that are designated to receive
capital budget. A Project is identified by a three-digit
001 Project code. At this node, the BI code could be
‘15/00/000/111/01/01/00/001’. The Project node is
the lowest level in a budget structure.

The Chart of Accounts

The Chart of Accounts tree shows the standard Chart of Accounts used by the IBEX
application. To access the Chart of Accounts tree, click on the ‘Chart of Accounts’ tab
at the top of the frame on the left hand side of the main screen and browse for the
desired account code.

Figure 6: Chart of Accounts

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The Reports Tree

The Reports tree is used to organize the reports available within the application in a
logical manner. To access the reports tree, click on the ‘Reports’ tab at the top of the
frame on the left hand side of the main screen and expand the reports tree to access the
desired report.

Figure 7: The Reports Tree

How to extract reports from the application will be discussed in the “Reporting”
section of this manual.

The Content Frame

The Content Frame occupies the right hand side of the main screen. The Content
Frame is where most of the work is done, including data entry and viewing online
reports.

On most screens that appear in the Content Frame, you will see what is called a
‘Context Tag’. The Context Tag provides the user with information on the currently
selected reporting unit. It is useful to remind the user on what RU he/she is working
on. It is also possible to stretch the left frame in the Content Frame to expand the
viewing area.

Figure 8: Context Tag

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Click ‘Exit or ‘Cancel’ to exit an interface in the Content Frame.
Clicking your web browser’s ‘Back’ button to go back a step in the
interface will generate errors. You can exit most modules by either
clicking on the ‘Exit’ or ‘Cancel’ buttons, or return back to a previous
screen by clicking on the ‘Back’ button whenever it is available.

The Footer
The footer is found at the bottom of the main screen, and is used to show useful
information such as the ‘Currently selected RU’ and the currently logged on user.

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O V E R V I E W O F F U N C T I O N S

4
Chapter

Overview of Functions
The Accounts Module performs a number of functions that can generally
be categorized as User or Administrative Functions.

User Functions

The Accounts Module registers

Registering Transactions financial transactions in one of the
following two ways:

Financial transactions can be recorded

Using Voucher Screens in the Accounts Module using one of
the six voucher screens; Receipt
Voucher, Summary Receipt Voucher,
Foreign Exchange Receipt Voucher, Payment Voucher, Foreign Exchange
Payment Voucher and Journal Voucher. These voucher screens closely
resemble the manual forms used as inputs to the system.

Financial transactions can also be

recorded using the Transaction
Using the Transaction Register
Register. Recording the
transactions through this method
does not include all the data fields provided in the voucher forms, but captures
all critical transaction details. Aside from recording new transactions, the
Transaction Register can be used to review and edit any transactions that have
been submitted, but not yet posted to the General Ledger. The Transaction
Register is also used to post transactions to the General Ledger.

The Accounts Module allows the user

Posting Transactions to post reviewed transactions to the
General Ledger using the Transaction
Register.

The Accounts Module allows the user

Managing Monthly Reports to record, review and post monthly
report data provided by subsidiary
reporting units. For subsidiary

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R E G I S T E R I N G T R A N S A C T I O N S

reporting units that submit manual monthly reports, this function allows the user to
record manual Monthly Reports and post them once complete. For reporting units that
record transactions directly into the system (networked reporting units), this function
allows the user to review reports in the ledgers and post them as Monthly Reports once
all transactions for that accounting period are complete.

The Accounts Module allows the user

Generating Reports to generate different reports
organized by their primary function.

This function allows the user to

Import Monthly Reports import Monthly Reports into IBEX
to further process. The function
works by giving the user the ability to
upload a compatible file into IBEX.

Administrative Functions

This function enables the grouping of

related bank accounts. When
Manage Bank Account Group compiling consolidated reports across
different reporting units, a logical
grouping scheme is required to combine related bank accounts with different account
codes. Since bank account codes belong to a particular bank account group, this
function groups the bank accounts according to their account codes. For example, bank
accounts with codes 4101, 4103 and 4105 may all belong to the same bank account
group.

This function enables each reporting

unit to set up one or more unique
Manage Bank Account bank accounts. A reporting unit must
set-up at least one bank account
before using most accounting functions.

This function allows the user to

Manage Source Of Finance manage the source of funds for
expenditures.

This function enables a further

classification of financial transactions
Manage Subsidiary Code using subsidiary ledger codes. Each
set of subsidiary ledger codes is
unique to the reporting unit and account code.

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5
Chapter

User Functions
The User functions are located under the Tool and Manu Bars. Below is
a brief summary of how each tool operates. The user must first select a
RU from the Budget Tree for which he/she wants to add or modify
information.

Registering Transactions
There are two main ways in which transactions are entered into the Accounts Module.
The first is using the voucher entry screens and the second is using the Transaction
Register.

Registering a Transaction Using the Voucher Screens

1. Select a budget year from the ‘Year’ drop down on the toolbar. The
budget structure for that year will be loaded in the ‘Budget Tree’ pane.

2. Click on the ‘Register Voucher’ button on the toolbar. You will be

prompted to select a RU from the budget tree for which you want to
register a voucher.

Figure 9: Register Voucher Wizard – Select Reporting Unit

3. From the budget tree, select the sub-agency or project for which you
want to register a voucher. The following screen will appear in the
content frame.

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R E G I S T E R I N G T R A N S A C T I O N S

Figure 10: Register Voucher Wizard - Select Bank Account

4. Transactions for a given RU are registered against a specific bank

account and SOF, so the next step is to select a bank account from the
drop down menu. If the bank account you selected has more than one
SOF associated with it, in the next screen, the user will be asked to
select a SOF. If there is only one SOF associated with the bank
account, this SOF is automatically selected. Once you have selected a
bank account, you will see the following screen.

Figure 11: Register Voucher Wizard - Select Voucher Type

5. Select a voucher type and click ‘Next’. You will be directed to an

individual voucher entry screen based on the type of voucher you
selected. If a ‘Receipt Voucher’ was selected the entry screen will look
like this:

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R E G I S T E R I N G T R A N S A C T I O N S

Figure 12: Receipt Voucher Entry Screen

The voucher entry screens have been designed to look like the manual
voucher forms.

6. Enter all required information for the voucher and click the ‘Save’
button at the bottom of the page.

Figure 13: Input Validation

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Validations: To prevent incomplete or erroneous data from being
entered, the application validates user inputs. If there is incorrect data
entered, or if the entered data is incompatible with inputs in other parts
of the form, the user will be alerted by a red text error message
indicating the source. The technical validation controls are essentially the
automation of the procedural controls.

Registering a Transaction Using the Transaction Register Screen

A transaction can also be registered in the system using the Transaction Register screen.
While the main purpose of this screen is intended to be to review submitted
transactions and post them to the general ledger, it can also be used to enter new
transactions.

1. Select a budget year from the ‘Year’ drop down on the toolbar. The
budget structure for that year will be loaded in the ‘Budget Tree’ pane.

2. Click on the ‘Transaction Register’ button on the toolbar. You will

be prompted to select a RU from the budget tree for which you want
to review or enter transactions.

3. After selecting an appropriate RU, the ‘Transaction Register’ screen

will be displayed in the content frame. See Figure 14.

4. Select a Bank Account and month from the drop down menus at the
top of the content frame. The ‘New Transaction’ button at the bottom
of the page will be enabled.

5. After clicking the ‘New Transactions’ button, you can enter the
required information for a new transaction and save it. The transaction
will be registered in the transaction register but not posted to the
ledger.

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Figure 14: Transaction Register Screen

Figure 15: Transaction Register - Enter Transactions

6. Enter all required data in the input boxes. A minimum of two

transaction items is required (debit and credit) per transaction. To add
additional transaction items, click on the ‘New Line’ button on the
bottom left hand side of the screen. To remove a transaction line item,
click on the ‘del’ link to the right of the line you want to delete.

7. Once you have entered all data, click on the ‘Save’ button on the
bottom right hand side of the screen.

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Editing Transactions
Editing transactions in the IBEX Accounts Module is only permitted for transactions
that have not been posted to the General Ledger. There are two different ways to edit
transactions. The first is by using the ‘Edit Voucher’ function, and the second is by
using the ‘Transaction Register’.

Editing Transactions Using the ‘Edit Voucher’ Button

1. Select a budget year from the ‘Year’ drop down on the toolbar. The
budget structure for that year will be loaded in the ‘Budget Tree’ pane.

2. Click on the ‘Edit Voucher’ button on the toolbar. You will be

prompted to select a RU from the budget tree for which you want to
edit a voucher.

3. After selecting an appropriate RU, the “Edit Voucher” screen will be

displayed in the content frame. See Figure 16.

The edit voucher screen is intended for searching transactions that have
previously been entered into the system. At the top of this screen are all the
criteria with which a user can find a specific transaction or a set of
transactions. For example, to find all receipt vouchers for a specific bank
account that were entered for that budgetary year, the user would do the
following:

a) Select the bank account and month from the drop down menus
at the top of the content frame.
b) Check the ‘Receipt’ checkbox in the ‘Voucher Type’ section
c) Click on the ‘Find Transactions’ button.

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E D I T I N G T R A N S A C T I O N S

Figure 16: Edit Voucher Screen

d) All matching transactions will be displayed in the ‘Matching

Transactions’ section. As we can see below, for the search
criteria entered above, there is one Receipt Voucher with serial
number 82373 in the ‘Matching Transactions’ section.

Figure 17: Finding Matching Transactions

4. To edit a specific transaction the user must click on the transaction line
in the ‘Matching Transactions’ section of the screen. When the mouse
pointer is moved over a transaction, that line will be highlighted green.
After clicking on a transaction, the user will be directed to the
appropriate voucher data entry screen where the transaction details will
be pre-populated in the form fields.

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5. Edit the values that need to be changed and click the ‘Update’ button.

Editing Transactions Using the Transaction Register

1. Select a budget year from the ‘Year’ drop down on the toolbar. The
budget structure for that year will be loaded in the ‘Budget Tree’ pane.

2. Click on the ‘Transaction Register’ button on the toolbar. You will

be prompted to select a RU from the budget tree for which you want
to review transactions.

3. After selecting an appropriate RU, the ‘Transaction Register’ screen

will be displayed in the content frame. See Figure 18.

Figure 18: Transaction Register Screen

The Transaction Register screen is intended for searching transactions that

have previously been entered into the system. At the top of this screen,
once the user expands the ‘Search & Filter’ portion, are all the criteria with
which he/she can find a specific transaction or a set of transactions. For
example, to find all payment vouchers for a specific bank account that were
entered for that budgetary year, the user would do the following:

a) Select the bank account and month from the drop down menus
at the top of the content frame.

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b) Check the ‘PV’ checkbox in the ‘Voucher Type’ section.

c) Click on ‘Find Transactions’ button.
d) All matching transactions will be displayed in the ‘Matching
Transactions’ section. As we can see below, for the search
criteria entered above, we can see a single transactions in the
‘Matching Transactions’ section.

Figure 19: Finding Matching Transactions

4. To edit a specific transaction the user must click on the transaction line
in the ‘Matching Transactions’ section of the screen. If the user clicks
on the row of a registered transaction, the corresponding transaction
details will appear below the ‘Matching Transactions’ screen.

5. In the transaction editing section of the screen, the user can edit the
values of the transaction, add new transaction items, or delete
transaction items. To add a new transaction item, refer to the section
on entering new transaction through the Transaction Register. Once all
edit changes have been made, the user must click the ‘Save’ button.

6. The user can also select one or more transactions and perform a ‘Batch
Edit.’ The batch edit interface allows the user to update an account
code or a destination BI code for one transaction or more at the same
time. The user can select the transaction in the ‘Matching Transactions’
section and click ‘Batch Edit.’ Then in the ‘Batch Edit Transactions’
interface, the user will indicate, from a list of distinct account codes
listed from the selected transactions, which account codes he/she
wants to change and provide the new account code. The user will also
indicate which destination BI he/she wants to change and provide the
new destination BI code.

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P O S T I N G T R A N S A C T I O N S

7. The changes will be immediately visible in the ‘Matching Transactions’

part of the screen.

Posting Transactions to the General Ledger

Transactions are posted to the General Ledger using the Transaction Register. To post
transactions to the General Ledger:

1. Select a budget year from the ‘Year’ drop down on the toolbar. The
budget structure for that year will be loaded in the ‘Budget Tree’ pane.

2. Click on the ‘Transaction Register’ button on the toolbar. You will

be prompted to select a RU from the budget tree for which you want
to review transactions.

3. After selecting an appropriate RU, the ‘Transaction Register’ screen

will be displayed in the content frame.

The Transaction Register screen is intended for searching for transactions

that have previously been entered into the system. At the top of this screen
are all the criteria with which a user can find a specific transaction or a set
of transactions. For example, to find all payment vouchers for a specific
bank account that were entered for that budgetary year, the user would do
the following:

e) Select the bank account and month from the drop down menu
at the top of the content section.
f) Check the ‘PV’ checkbox in the ‘Voucher Type’ section.
g) Click on ‘Find Transactions’ button.
h) All matching transactions will be displayed in the ‘Matching
Transactions’ section. See Figure 21 for an illustration.

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P O S T I N G T R A N S A C T I O N S

Figure 20: Transaction Register Screen

4. To post transactions, select the transactions to post by selecting the

checkbox to the left of the transaction in the ‘Matching Transactions’
section of the screen as illustrated below.

Figure 21: Select Transaction for Posting

5. As many transactions as intended can be posted at any one time, simply

by checking multiple checkboxes. Click on the checkbox in the column
header to select all transactions in the ‘Matching Transactions’ section.

6. Click the ‘Post’ button. The user will be directed to a confirmation

page that shows the transactions selected for posting and asks the user
for confirmation of the posting. If the right transactions have been
selected for posting, click on the ‘Yes’ button. If not, click on the ‘No’
button, which will take you back to the previous Transaction Register
page.

7. You can also delete transactions by clicking on a corresponding

checkbox and then clicking on ‘Delete’, which will send you to a
confirmation screen. Click on ‘Yes’ to delete and ‘No’ to return.

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Managing Monthly Reports

There are two ways in which IBEX produces Monthly Reports for reporting units. One
is intended for Networked RUs and the other for Non-Networked RUs.

For Networked Reporting Units:

If the reporting unit is networked with the BOFED and entering its transactions
directly into IBEX located at the BOFED, Monthly Reports are compiled automatically
from the recorded transactions taken from the General Ledger. What remains to be
done is to review and post these Monthly Reports for each accounting period and bank
accounts. By posting a set of Monthly Reports, a reporting unit will close the Monthly
Reports for that accounting period and bank account.

For Non-Networked Reporting Units:

If the reporting unit is not networked with the BOFED, then Monthly Reports have to
be entered manually into the IBEX application. After entering Monthly Reports data
manually, it must then be reviewed and posted to close the accounting period.

There are some important points to note about how Monthly Reports are managed in
IBEX.

• There can be three possible states for each set of Monthly Reports. They
are:
o Pending – monthly report data has not yet been entered into the
system
o Submitted – monthly report data has been entered into the system, but
not yet posted.
o Posted – monthly report data has been entered, reviews and posted on
the system.

ƒ Monthly Reports for one period have to be posted before

anyone can post Monthly Reports for the following period. But
a user can work on multiple periods at the same time.

ƒ Once Monthly Reports are posted, any changes would have to

be made by either using the ‘Edit Posted Monthly Reports’
function under the ‘Accounts’ item on the Menu Bar (which
does not allow changes to the accounts or YTD amounts) or
entering correcting transactions in the following period.

Automatic Processing of Monthly Reports

For the automatic processing of Monthly Reports, the data is retrieved directed from
the General Ledger. To view Monthly Reports for a reporting unit that is Networked
with its respective BOFED:

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1. Select a budget year from the ‘Year’ drop down on the toolbar. The
budget structure for that year will be loaded in the ‘Budget Tree’ pane.

2. Click on the ‘Monthly Reports’ button on the toolbar. The user

will be prompted to select a RU from the budget tree for which to view
Monthly Reports.

3. After selecting a RU from the budget tree, the user will be asked to
select a bank account for which to view Monthly Reports.

Figure 22: Monthly Reports - Select Bank Account

4. Select a bank account from the drop down menu, and click ‘Next’.

5. Select the accounting period for which to view Monthly Reports, and
click ‘Next’.

Figure 23: Monthly Reports - Select Period

6. After selecting a RU, bank account and accounting period and clicking
‘Next’, the Monthly Reports List will be displayed. For reporting units

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that are networked, the system automatically compiles the monthly

report data from transactions that have already been entered and
posted on the General Ledger through the Transaction Register.

Figure 24: Automatically Submitted Monthly Report Data

Figure 24 shows a section of the Monthly Reports for reporting unit

15/00/000/152/00/22. Notice also that the system indicates in blue text at
the top of the screen that “Monthly report data for this reporting unit
are automatically submitted.” To get more detail behind each report,
click on the report that gets highlighted green as you move your mouse over
it.

For Monthly Reports that are submitted automatically, the user cannot
make any updates or edits in the individual Monthly Reports sections. Any
changes would have to be made through correcting entries in the
Transaction Register.

7. Once the Monthly Reports have been reviewed, the user must post the
entire set of reports. To post a set of Monthly Reports, click on the
‘Post’ button inside the Trial Balance section of the reports.

8. After clicking on the ‘Post’ button, the user will be asked to confirm if
he/she is sure if they want to post the particular set Monthly Reports.
If you are sure you want to post these Monthly Reports, click ‘Post’
button once again. A message will appear at the top of the page telling
you that the Monthly Reports have successfully been posted on the
system. Once a set of Monthly Reports have been posted, the
accounting period will be closed.

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Non-Automatic Processing of Monthly Reports

To manually process Monthly Reports, a user can either enter the data manually or use
the Data Migration tools to import Monthly Reports data from a subsidiary reporting
unit. To enter Monthly Reports for a reporting unit that is Not Networked with its
respective BOFED:

1. Select a budget year from the ‘Year’ drop down on the toolbar. The
budget structure for that year will be loaded in the ‘Budget Tree’ pane.

2. Click on the ‘Monthly Reports’ button on the toolbar. The user

will be prompted to select a RU from the budget tree for which to
register Monthly Reports.

3. After selecting a reporting unit from the budget tree, the user will be
asked to select a bank account for which to register Monthly Reports.

4. Select a bank account from the drop down menu, and click ‘Next’. See
Figure 22.

5. Select the accounting period for which to register Monthly Reports,

and click ‘Next’. See Figure 23.

6. After selecting a RU, bank account and accounting period and clicking
‘Next’, the Monthly Reports list will be displayed.

Figure 25: Monthly Reports Manual Entry

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Figure 25 shows a set of Monthly Reports for reporting unit ‘15/00/000/111/01/01’,

bank account ’01 - abc’ and accounting period ‘Sene’. Another item of information on
this page is the id of the person that submitted the monthly report, indicated under the
‘Username’ column. The date on which the last update was made is also displayed
under the ‘Last Updated’ column.

To enter monthly report data for each report type, simply click on the report once it
is highlighted as the cursor moves over it. For each monthly report type, the user will
be able to enter data. For the Revenue/Assistance/Loan, Receivables, Payables and
Trial Balance reports the user will submit a single report. For the Recurrent
Expenditure, Capital Expenditure and Transfers reports, multiple reports can be
submitted. That is, a report for each unique BI/RU and SOF combination.

To add a new report for any of the three types of reports that allow multiple entries,
click on the ‘new report’ link on the corresponding rows. Also, you can return back to
the Monthly Reports List screen clicking ‘Exit’ inside each Monthly Reports details
screen.

Entering a Revenue/Assistance/Loan Monthly Report

1. On the ‘MONTHLY REPORTS LIST’ screen click on the

‘Revenue/Assistance/Loan’ report line. The
‘REVENUE/ASSISTANCE/LOAN MONTHLY REPORT’ page
will appear.

Figure 26: Monthly Report - Revenue/Assistance/Loan

2. To add entries for this report, enter an account code and debit/credit
amount in the input boxes on the bottom left hand side of the screen
and click the ‘Add’ button. Clicking on this button will add that specific
entry to the report. Note, however, that to save this information, you
must click on the ‘Save’ button.

As you add lines to this report, the application will maintain a running total
of your entries in the gray boxes labeled ‘Total’ on the right hand side of the
screen.

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3. Once the information is saved, click ‘Exit’ to return to the Monthly

Reports List screen.


Remember: If you are entering Monthly Reports manually, you
must enter YTD figures.

Entering Recurrent or Capital Expenditure Monthly Reports

4. On the ‘MONTHLY REPORTS LIST’ screen click on the ‘new report’

link on the ‘Recurrent Expenditure’ or ‘Capital Expenditure’ report
line. If you click on ‘new report’ on the ‘Recurrent Expenditure’ row,
The ‘RECURRENT EXPENDITURE MONTHLY REPORT’ page
will appear.

Figure 27: Monthly Reports - Recurrent Expenditure

5. Enter the SOF and RU Code for the report you want to register. You
can enter one recurrent expenditure Monthly Report for each RU and
SOF.

6. Enter an account code and debit/credit amount in the input boxes on

the bottom left hand side of the screen and click the ‘Add’ button.
Clicking on this button will add that specific entry to the report. Note,
however, that to save this information, you must click on the ‘Save’
button.

As you add lines to this report, the application will maintain a running total
of your entries in the gray boxes labeled ‘Total’ on the right hand side of the
screen.

7. Once the information is saved, click ‘Exit’ to return to the Monthly

Reports List screen.

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Remember: If you are entering Monthly Reports manually, you
must enter YTD figures.

To Enter a Capital Expenditure report, you would follow the same steps.

Entering a Transfers Monthly Report

1. On the ‘MONTHLY REPORTS LIST’ screen click on the ‘new report’

link on the ‘Transfers’ report line. The ‘TRANSFERS MONTHLY
REPORT’ page will appear.

Figure 28: Transfers Monthly Report

2. Enter an RU Code for the transfers report. One transfers report can be
registered for each RU Code.

3. This report lists all the available transfer account codes. Enter transfer
amounts in the appropriate account code row, and click ‘Save’.

4. Once the information is saved, click ‘Exit’ to return to the Monthly

Reports List screen.

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Remember: If you are entering Monthly Reports manually, you
must enter YTD figures.

Entering Receivables and Payables Monthly Reports

1. On the ‘MONTHLY REPORTS LIST’ screen click on the

‘Receivables’ or ‘Payables’ row. If you click on the ‘Receivables’ row,
the ‘RECEIVABLES MONTHLY REPORT’ page will appear. This
report will show all the receivable account codes.

2. Enter amounts in the appropriate account code row, and click ‘Save’.

3. Once the information is saved, click ‘Exit’ to return to the Monthly

Reports List screen.

Figure 29: Receivables Monthly Report


Remember: If you are entering Monthly Reports manually, you
must enter YTD figures.

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To enter a Payables report, you would follow the same steps.

Entering a Trial Balance Monthly Report

1. On the ‘MONTHLY REPORTS LIST’ screen click on the ‘Trial

Balance’ report line. The ‘TRIAL BALANCE MONTHLY REPORT’
page will appear.

This report summarizes information from all other Monthly Reports

entered, and provides the opportunity to add a few additional pieces of
information including any ‘Letters of Credit’, ‘Cash or Cash
equivalents’ or ‘Net Assets/Equity’ figures.

2. You can enter multiple Letters of Credit items. Simply enter an account
code and amount in the input boxes below the ‘Letters of Credit’
header, and click the ‘Add’ button.
You can also enter multiple ‘Cash & Cash Equivalents’ entries. Simply
enter an account code and amount in the input boxes below the ‘Cash
& Cash Equivalents’ header, and click the ‘Add’ button.

Figure 30: Trial Balance Monthly Report

3. Make sure you click the ‘Save’ button to register your entries.

4. Once the information is saved, click ‘Exit’ to return to the Monthly

Reports List screen.

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Migrating Monthly Reports Data

The IBEX Accounts Module gives the user the ability to export/import Monthly
Reports via the ‘Export Monthly Reports’ and ‘Import Monthly Reports’ tools located
under the ‘Data Migration’ menu on the Menu Bar. Depending on the permission of
the user, he/she may not have access to the export/import tools. The import tool is
used to upload unposted Monthly Reports for further processing from either IBEX or
BDA export files, while the export tool is used to send the Monthly Reports data from
IBEX.

Exporting Monthly Reports

1. Select a budget year and click on ‘Export Monthly Reports’ under the
Data Migration menu on the Menu Bar.

2. From the budge tree, select a budgetary institution scope from which
you want to export Monthly Reports data for all the RUs located under
it.

3. On the ‘SELECT ACCOUNTING PERIOD’ screen, select the

accounting period and click ‘Next’.

Figure 31: Monthly Report Export – Select Period

4. On the ‘SELECT BANK ACCOUNT(S)’ screen, select from the

checkbox list which bank account(s) you want to export Monthly
Reports from and click ‘Next’. By default, all the available bank
accounts will be selected.

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Figure 32: Monthly Report Export – Bank Account List

5. On the ‘CONFIRMATION’ screen, verify that the information you’ve

selected is correct. If so, click ‘Export’. Once the File Download dialog
box appears, click ‘Save’.

6. Choose a location on your computer to save the exported Monthly

Reports data, and click ‘Save’ once again.

7. This will save an encrypted version of the Monthly Reports data on

your local computer that can only be accessed through IBEX import
tools.

Importing Monthly Reports from IBEX

1. Select a budget year and click on ‘Import Monthly Reports’ under the
Data Migration menu on the Menu Bar.

2. From the budge tree, select a budgetary institution scope into which
you want to import Monthly Reports data for RUs located under it. If
you don’t specify the scope, then the region will be the default import
scope.

3. On the ‘SELECT ACCOUNTING PERIOD’ screen, select the

accounting period and click ‘Next’.

4. On the ‘SELECT SOURCE FILE’ screen, click ‘Browse’ to locate the

IBEX export file on your computer. Once you locate the file, click on
the file name once and click ‘Open’, or double click on the file name.
The address of the file will be displayed in the box. Click ‘Next’ to
begin the importing process.

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M A N A G I N G M O N T H L Y R E P O R T S

Figure 33: Monthly Report Import – Bank Account List

5. On the ‘SELECT BANK ACCOUNT(S)’ screen, select from the

checkbox list which bank account(s) you want to import monthly
reports from and click ‘Next’. By default, all the available bank
accounts will be selected.


If any of the bank accounts in the list have not yet been created or
are inactive in the destination database, the checkbox will be
disabled and the application will request that the user create or
activate the bank account before continuing.

6. On the ‘CONFIRMATION’ screen, verify that the list of bank

accounts you have chosen is correct. If so, click ‘Import’. The selected
bank accounts’ Monthly Reports data will be replaced with the
imported data.

Importing Monthly Reports from BDA

1. Select a budget year and click on ‘Import Monthly Reports’ under the
Data Migration menu on the Menu Bar.

2. From the budge tree, select a budgetary institution scope into which
you want to import Monthly Reports data for RUs located under it. If
you don’t specify the scope, then the region will be the default import
scope.

3. On the ‘SELECT ACCOUNTING PERIOD’ screen, select the

accounting period and click ‘Next’.

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4. On the ‘SELECT SOURCE FILE’ screen, click ‘Browse’ to locate the

IBEX export file on your computer. Once you locate the file, click on
the file name once and click ‘Open’, or double click on the file name.
The address of the file will be displayed in the box. Click ‘Next’ to
begin the importing process.

5. On the ‘BDA PASSWORD’ screen, you will be asked to provide the

BDA Database password before continuing.

6. On the ‘SELECT BANK ACCOUNT(S)’ screen, select from the

checkbox list which bank account(s) you want to import monthly
reports from and click ‘Next’. By default, all the available bank
accounts will be selected.


If any of the bank accounts in the list have not yet been created or
are inactive in the destination database, the checkbox will be
disabled and the application will request that the user create or
activate the bank account before continuing.

7. On the ‘CONFIRMATION’ screen, verify that the list of bank

accounts you have chosen is correct. If so, click ‘Import’. The selected
bank accounts’ Monthly Reports data will be replaced with the
imported data.

Posting a Set of Monthly Reports

Posting a set of manually entered Monthly Reports simply means closing the Monthly
Reports data for that accounting period and bank account. This function is done inside
the Trial Balance monthly report.

1. Once the Monthly Reports have been reviewed, the user must post the
entire set of reports. To post a set of Monthly Reports, click on the
‘Post’ button at the bottom of the page.

2. After clicking on the ‘Close Period’ button, the user will be asked to
confirm if he/she is sure they want to post these Monthly Reports. If
you are sure you want to post these Monthly Reports click ‘Yes’. A
message will appear at the top of the page saying the Monthly Reports
have successfully been posted.

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If the user is posting Monthly Reports for the last period in the
fiscal year (Sene), the application will launch the Accounts Closing
interface. The steps are explained under the ‘Accounts Closing’
section.

Editing Posted Monthly Reports

Editing posted Monthly Reports allows the user to edit the SOF or BI/RU code for
posted Expenditure and Transfer Monthly Reports. The accounts and YTD amounts
cannot be edited for any posted Monthly Reports. To correct any YTD amounts,
correcting entries must be filled in a subsequent accounting period. To edit posted
Monthly Reports:

1. Select a budget year from the ‘Year’ drop down on the toolbar. The
budget structure for that year will be loaded in the ‘Budget Tree’ pane.

2. Click on the ‘Edit Posted Monthly Reports’ function under the

‘Accounts’ item on the Menu Bar. The user will be prompted to select
a RU from the budget tree for which to edit posted Monthly Reports
data.

3. After selecting a reporting unit from the budget tree, the user will be
asked to select a bank account for which he/she wants to edit posted
Monthly Reports data.

4. Select a bank account from the drop down menu, and click ‘Next’. See
Figure 22.

5. Select the accounting period for which to edit posted Monthly Reports
data, and click ‘Next’. See Figure 23.

6. After selecting a RU, bank account and accounting period and clicking
‘Next’, the Monthly Reports list will be displayed.

7. The user is only allowed to change the Source of Finance and BI/RU
code for the Transfer and Expenditure Monthly Reports. No changes
can be made to the account codes or YTD amounts on any reports.

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Accounts Closing
The accounts closing procedures are performed at the end of or after the completed
execution of an accounting fiscal year as the final step in reconciling a fiscal year’s
accounts and moving the appropriate account balances to the new fiscal year.

The process of closing accounts is integrated with the process of posting the final
(twelfth) accounting period’s monthly report for a given reporting unit and bank
account. In this manner, as each final monthly report set is accepted for a reporting
unit, the accounts for that reporting unit are reconciled, zeroed and prepared for the
subsequent fiscal year.

The account closing procedures are initiated when the user attempts to post the final
account period monthly reports at which point they are taken through the steps
necessary to confirm the proper completion of accounts processing for that reporting
unit and bank account in that fiscal year. This includes the verification of the
processing of final account items, display (and possible printing) of accounts closing
reports, validation of expenditure items, the zeroing of temporary accounts, and finally
the generation of the subsequent year’s opening balances.


The accounts closing process for a fiscal year cannot begin until a
subsequent fiscal year exists. The validation will return an error if
the subsequent fiscal year has not yet been created.

The Accounts Closing process is demonstrated below using a reporting unit that
processes its Monthly Reports automatically. Reporting units that manually process
their Monthly Reports follow the same order of steps when closing their accounts,
except for one last step that is only relevant to automatically processed monthly reports
because manual reporting does not contain transaction level data.

Closing an Account

To begin the accounts closing process:

1. Select a budget year from the ‘Year’ drop down on the toolbar. The
budget structure for that year will be loaded in the ‘Budget Tree’ pane.
Click on the ‘Monthly Reports’ button on the toolbar. You will be
prompted to select a RU from the budget tree for which to view
Monthly Reports.

2. After selecting a reporting unit from the budget tree, you will be asked
to select a bank account for which to register Monthly Reports.

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3. Select the bank account from the dropdown, and click ‘Next’. Select
the last accounting period, Sene, from the dropdown in the following
screen and click ‘Next’. After selecting a reporting unit, bank account
and accounting period and clicking ‘Next’, the Monthly Reports List
will be displayed. Click on the Trial Balance monthly report.

Figure 34: Accounts Closing – Trail Balance

4. To begin the accounts closing process, click on the ‘Post’ button,

which will launch an introductory screen with the summary
information about the selected reporting unit and bank account.


All prior submitted Monthly Reports for the selected reporting unit
and bank account must be posted before continuing with the
accounts closing steps.

Figure 35: Accounts Closing – Accounts Closing Introduction

5. If you want to continue with closing the account, click ‘Continue’. The
screens that follow will ask different questions aimed at verifying that
all accounting information is processed properly and completed before
closing accounts. As shown in Figure 36, the ‘Cash Balances &

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Suspense Payment’ screen asks the user to verify if all cash balances
have been reconciled and suspense payment vouchers been converted
into receivables for the selected reporting unit. If so, click ‘Yes’.
Otherwise, click ‘No’ and you will be returned to the Monthly Reports
List screen. You can make the necessary corrections on the Cash
Balances and Suspense Payment Vouchers and return back to the
accounts closing process to continue the rest of the required
verifications.

Figure 36: Accounts Closing – Cash Balances & Suspense Payment

6. The ‘Bank Reconciliation’ screen asks the user to verify if the final
Bank Statement has been reconciled for the selected reporting unit and
bank account in the fiscal year. If so, click ‘Yes’. Otherwise, click ‘No’
and you will be retuned to the Monthly Reports List screen. You can
make the necessary corrections on the Bank Statement and return back
to the accounts closing process to continue the rest of the required
verifications.

Figure 37: Accounts Closing – Bank Reconciliation

7. The ‘Reconcile Transfers’ screen shown on Figure 38 facilitates the

reconciliation of accounts between transfer sources and transfer
recipients. The screen presents the ‘Unmatched Transfers Checklist’
report, which will display all transfers within the selected criteria
between a reporting unit and other selected reporting units that do not
match. The ‘Unmatched Transfers Checklist’ report and two others –
‘Transfer Match by Reporting Unit’ & ‘Transfer Match by Account
Code’ - are also listed as text links that launch PDF versions of the
reports. If all the transfer transactions have been reconciled for the
selected reporting unit and bank account in the fiscal year, click ‘Yes’.
Otherwise, click ‘No’ and you will be returned to the Monthly Reports
List screen. You can make the necessary corrections on the Transfer
Transactions and return back to the accounts closing process to
continue the rest of the required verifications.

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Figure 38: Accounts Closing – Reconcile Transfers

8. The ‘Verify Grace Period Payables’ screen asks the user to verify if all
the grace period payables have been processed for the reporting unit
and bank account in the selected fiscal year. If so, click ‘Yes’.
Otherwise, click ‘No’ and you will be returned to the Monthly Reports
List screen. You can make the necessary corrections on Payables and
return back to the accounts closing process to continue the rest of the
required verifications.

Figure 39: Accounts Closing – Grace Period Payables

9. The ‘Reconcile Subsidiary Ledgers’ screen shown on Figure 40

facilitates the reconciliation of unmatched subsidiary ledger accounts,
since the sum of subsidiary ledger accounts should total the control
account balances. The screen presents the ‘Unmatched Subsidiary
Ledger Accounts’ report, which displays a list of all the subsidiary
ledger accounts which have transaction amounts that are not assigned
to an existing subsidiary ledger code. The ‘Unmatched Subsidiary
Ledger Accounts’ and the ‘Subsidiary Ledger Account Code Balance’
reports are also listed as text links to their PDF versions. If all the
subsidiary ledger code accounts have been reconciled for the selected
reporting unit and bank account in the fiscal year, click ‘Yes’.

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Otherwise, click ‘No’ and you will be returned to the Monthly Reports
List screen. You can make the necessary corrections on subsidiary
ledger code accounts and return back to the accounts closing process
to continue the rest of the required verifications.

Figure 40: Accounts Closing – Subsidy Ledgers

10. The ‘Verify Intra-Government Receivables/Payables’ screen asks the

user to verify if all intra government payables and receivables have
been reconciled for the reporting unit and bank account in the selected
fiscal year. If so, click ‘Yes’. Otherwise, click ‘No’ and you will be
returned to the Monthly Reports List screen. You can make the
necessary corrections on Receivables and Payables and return back to
the accounts closing process to continue the rest of the required
verifications.

Figure 41: Accounts Closing – Intra-Government Receivables/Payables

11. The ‘Reconcile Irregular Accounts’ screen shown on Figure 42

facilitates the reconciliation of irregular account balances, since all
irregular account balances are required to be balanced prior to closing.
The screen presents the ‘Irregular Account Balances’ report, which lists
all of the irregular account balances from the monthly reports. Irregular

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accounts balances are things such as: credits in expenditure accounts,

debits in revenue accounts, debits in payable accounts, credits in cash
accounts, credits in receivable accounts, balances in accrual accounts
etc. The ‘Irregular Account Balances’ and the ‘Monthly Trial Balance
Summary’ are also listed as text links that launch PDF versions of the
reports. If all the irregular account balances have been reconciled for
the selected reporting unit and bank account in the fiscal year, click
‘Yes’. Otherwise, click ‘No’ and you will be returned to the Monthly
Reports List screen. You can make the necessary corrections on the
general ledger/monthly reports and return back to the accounts closing
process to continue the rest of the required verifications.

Figure 42: Accounts Closing – Irregular Accounts

12. The ‘Verify Budget Adjustments’ screen shown on Figure 43 asks if all
the necessary budget adjustments (both transfers and supplements)
have been processed in the Budget Adjustment module for the selected
reported unit in the fiscal year. All budget adjustments have to be
processes prior to closing accounts. To facilitate the verification, the
screen provides text links to launch PDF versions of the ‘Potential
Duplicate Budget Adjustment Checklist’, ‘Budget Transfers Checklist’
and ‘Budget Supplement Checklist’ reports. If all the necessary Budget
Adjustments have been processed for the selected reported unit and
fiscal year, click ‘Yes’. Otherwise, click ‘No’ and you will be returned to
the Monthly Reports List screen. You can make the necessary
corrections on Budget Adjustments and return back to the accounts
closing process to continue the rest of the required verifications.

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Figure 43: Accounts Closing – Budget Adjustments

13. The ‘Verify Expenditures’ screen shown on Figure 44 facilitates the

reconciliation of expenditures for the fiscal year, since all end of year
expenditures should be within the allocated adjusted budget. The
screen presents the ‘Monthly Excess Expenditure Checklist’ report,
which has a list of all expenditures by item of expenditure that are
greater than the adjusted budget for that item of expenditure, taken
from the selected accounting period’s monthly report. The ‘Excess
Expenditure Checklist’, ‘Budget vs. Expenditure by Budgetary
Institution’, ‘Budget vs. Expenditure by Account Code’ and ‘Missing
Expenditure Checklist’ reports are also listed as text links that launch
their PDF versions. If all the end-of-year expenditures have been
reconciled for the selected reporting unit and bank account in the fiscal
year, click ‘Yes’. Otherwise, click ‘No’ and you will be returned to the
Monthly Reports List screen. You can make the necessary corrections
on end-of-year expenditures and return back to the accounts closing
process to continue the rest of the required verifications.

Figure 44: Accounts Closing - Expenditures

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14. At this step in the accounts closing process, the application makes a
distinction between manually and automatically processed Monthly
Reports. If the Monthly Reports are manually processed, then you can
review the final pre-closing Trail Balance from the PDF link provided
as shown in Figure 45 and click ‘Post’ to close the account for the
selected reporting unit and bank account, provided that the final Trail
Balance is accepted by the regional finance bureau.

Figure 45: Accounts Closing – Closing Trial Balance

15. If the Monthly Reports are processed automatically, then one more
step is required. The pre-closing Trail Balance can be reviewed using
the PDF link to Sene’s Monthly Report Set. If the final Trial Balance is
accepted by the regional finance bureau, click ‘Yes’. Otherwise, click
‘No’ and you will be returned to the Monthly Reports List screen. You
can make the necessary corrections on the Monthly Reports Set and
return back to the accounts closing process to continue the rest of the
required verifications.

16. The ‘Temporary Accounts Zeroing Journals’ screen is the final step for
automatically processed Monthly Reports. It contains the ‘Zeroing
Journals’ report which shows the automatically generated end-of-year
temporary account zeroing transaction processed by the system to zero
the temporary accounts as part of the closing process. This final step
will post the monthly reports for the final accounting period in the
fiscal year. The journal entries listed in the report will be posted to zero
the temporary account balances. The opening accounts balance will be
automatically created and added to the following fiscal year. If you have
verified all the requirements in the previous steps of the accounts
closing process, click ‘Post’. The application will close the selected

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account for the fiscal year. Otherwise, click ‘Exit’ to return to the
Monthly Reports List screen.

Figure 46: Accounts Closing – Pre-Closing Trail Balance

Figure 47: Accounts Closing – Temporary Accounts Zeroing Journals

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6
Chapter

Administrative Functions
The Administrative functions are under the ‘Administration’ menu on
the Menu Bar. Below is a brief summary of how each tool operates.
The user must first select a RU from the Budget Tree for which he/she
wants to add or modify information.

Bank Account Group

A Bank Account Group is a logical grouping scheme used to combine related bank
accounts with different account codes for consolidated reporting purposes.

Registering a New Bank Account Group

1. Click on ‘Bank Account Group’ under the ‘Administration’ menu on

the Menu Bar. A screen with the available bank account group names
will be displayed. See Figure 48.

Figure 48: Bank Account Groups

2. To add a new bank account group, click ‘Add New’ and the following
screen will appear.

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Figure 49: Add new Bank Account Group

3. Enter the Bank Account Group Name and the list of account codes to
be included in the group.
4. To add a bank account code, write the account code in the box below
the available account code lists and click ‘Add’.
5. To delete a bank account from the group, select an account from the
account code list by clicking on the corresponding checkbox and click
‘Delete’.
6. Click ‘Save’ to save your settings.

Editing a Bank Account Group

1. Click on a group from the ‘BANK ACCOUNT GROUPS’ page. The

‘EDIT BANK ACCOUNT GROUP’ page will appear. See Figure 50.
2. You can change the group name and add or delete account codes.
3. To add a bank account code, write the account code in the box below
the available account code lists and click ‘Add’.
4. To delete a bank account from the group, select an account from the
account code list by clicking on the corresponding checkbox and click
‘Delete’.

Figure 50: Edit Bank Account Group

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5. Click ‘Save’ to save your settings.

6. To delete a Bank Account Group, click the second ‘Delete’ button
found outside the Account Code section.

Bank Account
Bank Account is the account each reporting unit is required to set up before using most
of the accounting functions.

Registering a New Bank Account

1. To set up a bank account for a reporting unit, first click on ‘Bank

Account’ from the ‘Administration’ menu on the Menu Bar. The
‘BANK ACCOUNT LIST’ page will appear. See Figure 51.

Figure 51: Bank Account List

2. Click on ‘Add New’ and provide the appropriate bank account

information with the associated source of finance. See Figure 52. You
can add a new source of finance or select one by clicking on the
checkbox on the left if there is an existing list already.
3. To add a new source of finance, enter the number in the box below the
list of sources of finance and click ‘Add’.

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Figure 52: Setting up a new Bank Account

4. You can also assign a default source of finance by clicking on the circle
on the right. You cannot save a new bank account without setting a
default source of finance.
5. In order to activate a bank account, click on the checkbox next to
‘Active’. If the checkbox is left empty, then the bank account will be
inactive.
6. Click ‘Save’ to save your settings and you will be returned to the Bank
Account List screen.

Editing a Bank Account

1. On the ‘BANK ACCOUNT LIST’ page, click on ‘Edit’ or an

individual row once it is highlighted. The ‘EDIT BANK ACCOUNT’
page will appear.
2. The ‘EDIT BANK ACCOUNT’ page is the same as the page for
adding new account information. See Figure 52. Editing a bank
account is the same as editing the information that was inserted when
adding a new bank account.
3. Make the desired changes and click ‘Save’ to save the new settings and
you will be returned to the Bank Account List screen.

Source of Finance
The Source of Finance is the source of funds for expenditures.

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Registering a New Source of Finance

1. Select ‘Source of Finance’ from the ‘Administration’ menu on the

Menu Bar. The ‘SOURCES OF FINANCE’ page will appear showing
existing sources of finance. See Figure 53.
2. Click on ‘Add New’ to add a new source of finance, enter its name, and
choose whether the funds under this source will be utilized for capital,
recurrent or both expenditures. See Figure 54.

Figure 53: Sources of Finance List

3. Click ‘Save’ to save your settings and you will be returned to the Source
of Finance list screen.

Figure 54: Adding a new source of finance

Editing a Source of Finance

1. In the ‘SOURCES OF FINANCE’ page, click on the name of the

newly entered source of finance, which should be a link. Notice that
the four fixed sources of finance cannot be edited.
2. The link opens up the ‘EDIT SOURCE OF FINANCE’ screen, which
is similar to the ‘NEW SOURCE OF FINANCE’ page. See Figure 54.
3. Make the desired edits.
4. Click ‘Save’ to save the new settings.
5. To delete a source of finance set up, check the box on the left of the id
number and click ‘Delete’. A delete confirmation screen will appear.
Click ‘Yes’ to successfully delete a set up source of finance. You cannot

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delete the already set up sources of finance. (Treasury, Revenue,

Assistance and Loan)

Subsidiary Code
A Subsidiary Code is a further classification scheme that uses subsidiary ledger codes
that are unique to the reporting unit and account code.

Registering a New Subsidiary Code

1. For a specific reporting unit, select ‘Subsidiary Code’ from the

‘Administration’ menu on the Menu Bar.
2. Then select an account from the Chart of Accounts for an already
selected RU. The ‘SUBSIDIARY CODES’ page will appear. See Figure
55.

Figure 55: Subsidiary Code List

3. Click ‘Add New’ and the ‘NEW SUBSIDIARY CODE’ page will
appear. See Figure 56.
4. Enter the subsidiary code and a related description.
5. Click ‘Save’ to save the new settings.

Figure 56: Setting up a new Subsidiary Code

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Editing a Subsidiary Code

1. In the ‘SUBSIDIARY CODES’ page, click on a subsidiary code row

once it is highlighted. See Figure 55.
2. The ‘EDIT SUBSIDIARY CODE’ is similar to the ‘NEW
SUBSIDIARY CODE’ page. See Figure 56.
3. Make the desired edits.
4. Click ‘Save’ to save the new settings.
5. To delete a subsidiary code, click on the code from the Subsidiary
Codes list and then click on ‘Delete’. A delete confirmation screen will
appear. Click ‘Yes’ to successfully delete a set up subsidiary code.

Consolidated Regional Data

The Accounts Module offers the functionality to export the consolidation regional data,
which includes the entire budget structure along with the detailed budget data, the
current state of the chart of accounts, as well as accounts and monthly reports data.

Exporting Consolidated Regional Data

1. Select the year to export consolidated regional data form the dropdown
on the toolbar.

2. Under the Data Migration item of the menu bar, click on ‘Export
Consolidated Data’.

3. The application will display a message listing the list of items that will
be included in the consolidated export file and requiring a confirmation
of the data migration.

4. Click ‘Yes’ to begin the exporting process. Once the File Download
dialogue box appears, click ‘Save’ and save the export file to a desired
location on your computer. For fast and convenient access to export
files, it is always recommended that you temporarily save the file on the
Desktop.

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7
Chapter

Reporting
In addition to registering and managing financial transactions and the Monthly Reports,
the Accounts Module generates a diverse set of other reports. These reports are divided
into five categories: Transaction Reports, Monthly Reports, Quarterly Reports, Account
Book Reports and Management Reports. Below is a brief introduction to the concepts
behind generating reports in IBEX followed by a complete list of reports generated by
the Accounts Module along with their short descriptions.

Reporting Concepts

There are a number of key concepts that apply to generating all reports. These are
described in the following section.

Budget Tree

Generating reports is intimately tied to the budget tree. In order to generate a report,
the user must first indicate for which budgetary institute the report should be
generated, by selecting a scope on the budget tree.

Scope

Scope refers to the level of the government for which reports are generated. The scope
of a report is determined by the selecting a BI on the budget tree. The scope includes
the selected BI and all BIs underneath the selected BI. For example, if a user selects the
top-level region node on the budget tree, the scope will include all BIs in the region. If
a user clicks on a PB, reports will only be generated for that PB.

Parameters

Before generating most of the IBEX reports, a user is required to specify the
parameters associated with the intended report. Parameter refers to the variables a
report requires including a month range as well as the contents of the rows and
columns.

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HTML, PDF & Microsoft Excel Reports

Reports in IBEX are generated in HTML, PDF and Microsoft Excel formats. HTML
reports are displayed in the web browser, and are useful for online information
purposes. PDF reports are generated for viewing in Adobe Acrobat Reader. Excel
reports are generated in Microsoft Excel. These are useful if the user would like to
manipulate the data further outside of the IBEX application. Excel reports are also
used for properly formatted report printing such as the budget book and notifications.
However, HTML reports can also be printed.

Generating Reports

Below is a generic example of how reports are generated in the Accounts Module. To
generate a report:

1. Select a BI that is a reporting unit – a project or sub-agency – from the

budget tree.

2. At the top of the frame containing the budget tree, click on the reports
tab and select a report and click on it. The ‘REPORTS
PARAMETERS’ screen will appear.

Figure 57: Report Parameters

3. The Context Tag and the name of the report will be shown at the top
of the Reports Parameters screen.

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4. Depending on the type of report, the required parameters to specify

will vary. For the General/Subsidiary Ledger Card Report Parameters
screen shown in Figure 43, select the reporting period. Select the bank
account from the list of accounts available for the RU. Select a single
account or a range, or select one from the chart of accounts tab by
locating it on the chart of accounts tree and clicking on it. Finally select
the specific subsidiary code desired for the report.

5. To generate an HTML report, click on the HTML Report button.

The report will be displayed in the content frame of the main screen.

6. To generate an Excel report, click on the Excel Report button.

7. To generate a PDF report, click on the PDF Report button.

8. When you are prompted by the ‘File Download’ window if you want to
open or save the Excel/PDF report, click the ‘Open’ button to view
the file immediately. Alternatively, you can save the file to your local
computer by clicking the ‘Save’ button. To see the saved report simply
open it in Excel/Adobe Acrobat Reader.

9. When you open the Excel file, you will be asked if you want to enable
or disable macros. Since the file is from a trusted source, click on the
‘Enable Macros’ button. Macros are used in Excel for formatting
purposes. For further information on Macros, refer to IBEX Settings
and Tips in Appendix A.

Reports List

The Accounts Module generates the following reports:

Transaction Reports
These are the transaction-level reports that present the accounting data at the lowest
level in various formats. These reports retrieve data from the transaction register, the
general ledger or a combination of both depending on the user-selected report criteria.

Ledger Reports
These are the transaction reports produced exclusively from the general ledger (posted)
transactions.

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General/Subsidiary Ledger Card

To summarize transactions by accounts and to classify information recorded in the
Transaction Register by respective account codes.
Budget/Expenditure Subsidiary Ledger Card
To maintain a continuous and updated record for each budgeted item of
expenditure by type of budget, sub agency/project and source of finance.

Subsidiary Ledger Code Balance

Provides a list of subsidiary ledger accounts and their balances for a selected range
of account codes.

Monthly Report Transfer Details

This is the second part of the monthly report transfers reports. This report lists
each cash transfer between the reporting unit and other selected reporting units for
the selected month.

Transaction Details by Day

A listing of all transactions details that match the selected criteria sorted by transaction
date.

Transaction Details by Budgetary Institution

A listing of all transactions details that match the selected criteria sorted by the
destination budgetary institution (if any) on the transaction.

Transaction Voucher Number Checklist

A list of transactions sorted by voucher number to assist in identifying contiguously
numbered or missing vouchers.

Transaction Details
This report provides a detailed account of each transaction in the format of the
transaction register. The report allows the user to query all posted and unposted
transactions according to multiple criteria.

Monthly Reports
These are the aggregated accounting reports produced from aggregated general ledger
transaction data. These include mandatory operational reports used in the monthly
PFM procedures as well as numerous analytical, checklist and status reports.

Accounting Reports
These are the set of mandatory operational monthly reports produced as part of the
monthly PFM procedures.

Monthly Accounting Reports

This report presents the monthly report types required for submission by reporting
units at the end of each month. The report types are 'Revenue/Assistance/Loan',
'Recurrent Expenditure', 'Capital Expenditure', 'Transfers', 'Receivables' and 'Payables'.

Monthly Trial Balance Summary

To get a summary of the net cumulative debit and credit balances contained in the
General Ledger at the end of each month for each account code.

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Reconciliation/Control Reports
These are the set of analytical, reconciliation, and monitoring aggregate reports.

Monthly Transfer Match By Reporting Unit

A list of both sides of transfers between a reporting unit and other reporting units for
specific transfer accounts to help match transfers recorded by both institutions. This
list is sorted by the reporting unit on the other side of the transfer.

Monthly Transfer Match By Account Code

A list of both sides of transfers between a reporting unit and other reporting units for
specific transfer accounts to help match transfers recorded by both institutions. This
list is sorted by the transfer account code.

Monthly Transfer Comparison

This report allows the user to compare transfer account amounts between any reporting
unit and the other reporting units with which it has transfers for any transfer account
code.

Wereda/BoFED Transfer Comparison

A list matching transfers specifically between a BOFED office and all Weredas. This
list is sorted by Wereda.

Wereda/BoFED Subsidy Expenditure Comparison

A list matching all subsidies specifically from a BOFED office to all subsidiary
Weredas. This list is sorted by Wereda.

Monthly Trial Balance Checklist

A set of trial balance reports (by account code) for each selected reporting unit grouped
by account code, but with expenditures sorted by destination BI code, source of finance
and then account code in order to assist in the comparison of recorded monthly
reported expenditures with the expenditure reports from the subsidiaries.

Monthly Report Type Details By Account Code

A list of monthly report details separated by each monthly report type and then
grouped by account code.

Monthly Budget Vs Expenditure By Budgetary Institution

Budget and Expenditure information from the Monthly Reports submitted by reporting
units. This report is sorted by the expenditure budgetary institution.

Monthly Budget Vs Expenditure By Account Code

Budget and Expenditure information from the Monthly Reports submitted by reporting
units. This report is sorted by the expenditure account code.

Monthly Report Submission Trial-Balance Checklist

This report displays the submission/posting status of the monthly reports for all
reporting units and bank accounts. This report allows users to easily track the status of
monthly report completion for the reporting units.

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Monthly Report Missing Expenditure Checklist

This report displays all monthly report items of expenditure in the current month that
have lower expenditure amounts than the last submitted period’s amount for that same
item of expenditure (for the same destination BI code and source of finance). This
report is useful in checking whether a reporting unit has failed to record expenditures in
a subsequent period that were recorded in a previous period.

Monthly Excess Expenditure Checklist

A list of all expenditures by item of expenditure that are greater than the adjusted
budget for that item of expenditure, taken from the selected accounting period’s
monthly report.

Status of Monthly Reports

A report listing the submitted and posted status of Monthly Reports for all subsidiary
reporting units.

Account Closing Reports

These are the set of reports used in the end-of-year accounts closure process. These are
typically aggregate reports which include specialized accounts closing reports as well as
other monthly and management reports.

Unmatched Transfers Checklist

This report displays all transfers within the selected criteria (bank account, account
codes) between a reporting unit and other selected reporting units that do not match.
This is equivalent to the ‘Monthly Transfer Match by Account Code’ report except that
it only displays unmatched transfers.

Transfer Match By Reporting Unit

A list of both sides of transfers between a reporting unit and other reporting units for
specific transfer accounts to help match transfers recorded by both institutions. This
list is sorted by the reporting unit on the other side of the transfer. This is the same as
the ‘Monthly Transfer Match by Reporting Unit’ report, except that for account closing
purposes, this automatically selects the final period (Sene) transfers for all bank account
groups of any monthly report status (posted/un-posted).

Transfer Match By Account Code

A list of both sides of transfers between a reporting unit and other reporting units for
specific transfer accounts to help match transfers recorded by both institutions. This
list is sorted by the transfer account code. This is the same as the ‘Monthly Transfer
Match by Reporting Unit’ report, except that for account closing purposes, this
automatically selects the final period (Sene) transfers for all bank account groups of any
monthly report status (posted/un-posted).

Unmatched Subsidiary Ledger Account

This report displays a list of all the subsidiary ledger accounts which have transaction
amounts that are not assigned to an existing subsidiary ledger code.

Subsidiary Ledger Account Code Balance

A list of all subsidiary ledger account codes along with the amounts allocated to each of
their subsidiary ledger codes.

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Irregular Account Balances Report

This report lists all of the irregular account balances from the monthly reports. Irregular
accounts balances are things such as: credits in expenditure accounts, debits in revenue
accounts, debits in payable accounts, credits in cash accounts, credits in receivable
accounts, balances in accrual accounts etc.

Trial Balance Summary

This is the same as the monthly trial balance summary report, but for accounts closing
purposes, this report is produced for the final accounting period (Sene) and for one
reporting unit and one selected bank account.

Potential Duplicate Budget Adjustment Checklist by Reporting Unit

This report displays a list of budget adjustments entries that may have been entered
more than once (due to data entry errors or data consolidation problems) within a
particular reporting unit. It determines potential duplicates by matching the BI source,
destination, source of finance, account code source, destination and amount values for
the transfers. This report groups and sorts the potential duplicates by reporting unit.

Potential Duplicate Budget Adjustment Checklist (Across Reporting Units)

This report displays a list of budget adjustments entries that may have been entered
more than once (due to data entry errors or data consolidation problems) across all
reporting units in the selected scope. It determines potential duplicates by matching the
BI source, destination, source of finance, account code source, destination and amount
values for the transfers.

Budget Transfers Checklist

A list of all budget transfers processed by the selected reporting unit.

Budget Supplements Checklist

A list of all budget supplements processed by the selected reporting unit.

Excess Expenditure Checklist

A list of all expenditures by item of expenditure that are greater than the adjusted
budget for that item of expenditure, taken from the final accounting period (Sene)
monthly report.

Budget Vs Expenditure By Budgetary Institution And Bank Account

Same as the monthly reports ‘Monthly Budget vs. Expenditure by Budgetary
Institution’ report except for accounts closing purposes, this displays the report for all
sources of finance and items of expenditure for a single bank account for the selected
reporting unit.

Budget Vs Expenditure By Account Code And Bank Account

Same as the monthly reports ‘Monthly Budget vs. Expenditure by Account Code’
report except for accounts closing purposes, this displays the report for all sources of
finance and items of expenditure for a single bank account for the selected reporting
unit.

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Report Missing Expenditure Checklist

This report displays the items of expenditure for which the expenditure for a given item
of expenditure, source of finance and destination bi code is less in the current
accounting period than in the previous accounting period, indicating that the
submitting reporting unit may have failed to record some expenditures. For the
accounts closing purposes, this report is displayed for the final accounting period
(Sene).

Pre-Closing Trial Balance Summary

This is the same as the monthly trial balance summary report except that for closed
accounts which include transactions, it does not include the processed closing journals,
thereby showing the pre-closed trial balance amounts.

Post-Closing Trial Balance Summary

This is the same as the monthly trial balance summary report except that for closed
accounts which include transactions, it does include the processed closing journals,
thereby showing the post-closed trial balance amounts.

Zeroing Journals
This report shows the automatically generated end-of-year temporary account zeroing
transaction processed by the system to zero the temporary accounts as part of the
closing process.

Opening Balances
This report lists the opening balance transactions that are generated for the subsequent
fiscal year after closing accounts for a specific reporting unit and bank account.

Revenue Summary by Account Code

This report summarizes the YTD revenues by revenue account code for the selected
reporting unit, bank account and accounting period.

Expenditure Analysis by Public Body and Category

This report lists the YTD expenditure amounts for each public body grouped by
expenditure category.

Expenditure By Budgetary Institution And Item of Expenditure

This report lists the YTD expenditure amounts for each budgetary institution grouped
by budgetary institution and item of expenditure.

Expenditure By Budgetary Institution And Expenditure Category

This report lists the YTD expenditure amounts for each public body grouped by
expenditure category.

Status Of Accounts Closing

This report summarizes the status of the accounts closing process for all reporting units
by indicating for each reporting unit and bank account whether accounts are closed or
not closed or whether no data is recorded for that bank account in the fiscal year.

Quarterly Reports
These are the set of required aggregate reports that show quarterly accounting data.

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Quarterly Budget vs. Expenditure by Budgetary Institution

Provides summarized budgetary and accounting data for expenditures sorted by the
expenditure budgetary institution on a quarterly basis with each quarters’ values distinct.

Quarterly Budget vs. Expenditure by Item of Expenditure

Provides summarized budgetary and accounting data for expenditures sorted by the
item of expenditure on a quarterly basis with each quarters’ values distinct.

Quarterly Net Trial Balance Summary

Provides summarized trial balance report on a quarterly basis with each quarters’ values
distinct.

Account Book Reports

These are the reports required for production of the account book.

General Ledger Budget vs. Expenditure Summary

Provides summarized budgetary and accounting data for expenditures from the ledger
cards.

Revenue Summary by Account Code

Provides summarized revenue data from the ledger cards.

Financial Statements
Financial Statements are a set of reports that provide information about the financial
position, performance and cash flows of an entity that is useful to a wide range of users
in making and evaluating decisions about the allocation and utilization of resources.

Government Requirements
Financial Statements prepared in accordance with government regulations are a set of
reports that are in compliance with government financial regulations and directives and
provide information about the financial position, performance and cash flows of an
entity that is useful to a wide range of users in making and evaluating decisions about
the allocation and utilization of resources.

Revenue and External Funds Summary

This report provides users with information about all government revenues for the
entity at the given reporting date, including internal and external revenue. In
combination with the ‘Expenditure Summary’ report, this report provides the ‘Income
and Expenditure’ financial information.

Expenditure Summary
This report provides users with information about all government expenditure for the
entity at the given reporting date. In combination with the ‘Revenue and External
Funds Summary’ report, this report provides the ‘Income and Expenditure’ financial
information.

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Expenditure And Its Financing

This report provides users with a combined view of the expenditure and revenue
generation activities of the entity at the given reporting date.

Statements of Assets and Liabilities

This report provides users with information about the current assets and current
liabilities of the entity at the reporting date.

Cash Flow Statement

This report provides users with information about the inflows and outflows of
resources of the entity between reporting dates.

Revenue Schedule
This report provides the revenue budget vs. actual details for the entity at the given
reporting date.

Expenditure Schedule
This report provides the revenue budget vs. actual details for the entity at the given
reporting date.

Net Trail Balance Summary

This report provides a summary of the net cumulative debit and credit balances
contained in the General Ledger at the end of each month for each account code.

International Standards
Financial Statements prepared in accordance with international standards are a set of
reports that comply partially with international public sector accounting standards and
provide information about the financial position, performance and cash flows of an
entity that is useful to a wide range of users in making and evaluating decisions about
the allocation and utilization of resources.

Statements of Financial Position

This report provides users with information about the current assets and current
liabilities of the entity at the reporting date.

Statement of Financial Performance

This report provides users with information about the revenue and expenditures of the
entity during the reporting period.

Statement of Changes in Net Assets/Equity

This report provides users with information about the movement in the Net
Assets/Equity of the entity between reporting dates.

Cash Flow Statement

This report provides users with information about the inflows and outflows of
resources of the entity between reporting dates.

Accounting Policies and Notes to the Financial Statements

This report provides users with information about the accounting policies adopted by
the entity and disclosures that explain the financial statements for the period.

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Statement of Comparison of Budget and Actual Amounts-Domestic Revenue

This report provides users with detailed information about the budgeted and actual
revenues and the variance between the amounts budgeted and actual revenue earned by
item of revenue for the entity during the reporting period.

Statement of Comparison of Budget and Actual Amounts-External Assistance

This report provides users with detailed information about the budgeted and actual
revenues and the variance between the amounts budgeted and actual revenue earned by
donor for the entity during the reporting period.

Statement of Comparison of Budget and Actual Amounts-External Loans

This report provides users with detailed information about the budgeted and actual
revenues and the variance between the amounts budgeted and actual revenue earned by
lender for the entity during the reporting period.

Statement of Comparison of Budget and Actual Amounts-Expenditure

This report provides users with detailed information about the adjusted budgeted and
actual expenditures and the variance between the amounts adjusted budgeted and actual
expenditure incurred by item of expenditure for the entity during the reporting period.

Comparison of Original and Adjusted Budget and Actual Amounts-Expenditure

This report provides users with summarized information about the original budget,
adjusted budget and actual expenditures and the variance between the amounts
contained in the original budget, adjusted budget and actual expenditure incurred by
expenditure category for the entity during the reporting period.

Statement of Expenditure by Functional Classification

This report provides users with summarized information about the adjusted budgeted
and actual expenditures and the variance between the amounts adjusted budgeted and
actual expenditure incurred by functional classification and by expenditure category for
the entity during the reporting period.

Management Reports
This is the set of reports developed to provide various stakeholders information to
facilitate the functions of planning, control and management of public finances.

Expenditure Reports
These are the management reports that present the expenditure (and expenditure
budget) data in various formats to facilitate expenditure management.

Expenditure Analysis by Item of Expenditure and Source of Finance

To compare the year to date budget and actual expenditures by item of expenditure and
source of finance.

Expenditure Analysis by Category, Sub-Category and Function

To compare the year to date budget and actual expenditures by expenditure category,
sub-category and function.

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Expenditure Analysis by Function, Sub-Function and Source of Finance

To compare the year to date budget and actual expenditures by function, sub-function
and source of finance.

Expenditure Analysis by Zone Wereda and Function

To compare the year to date budget and actual expenditures by Zone, Wereda and
function.

Expenditure Analysis by Zone Wereda and Category

To compare the year to date budget and actual expenditures by Zone, Wereda and
expenditure category.

Expenditure Analysis by Public Body and Category

To compare the year to date budget and actual expenditures by Public Body and
expenditure category.

Salary Expenditure Analysis by Function, Sub-Function, Program and Source of

Finance
To compare the year to date budget and actual expenditures by function, sub-function,
program and source of finance for salary expenditure.

Non Salary Expenditure Analysis by Function, Sub-Function, Program and

Source of Finance
To compare the year to date budget and actual expenditures by function, sub-function,
program and source of finance for non-salary expenditure.

Salary Expenditure Analysis by Zone Wereda and Source of Finance

To compare the year to date budget and actual expenditures by Zone, Wereda and
source of finance for salary expenditure.

Non-Salary Expenditure Analysis by Zone Wereda and Source of Finance

To compare the year to date budget and actual expenditures by Zone, Wereda and
source of finance for non-salary expenditure.

Budget vs. Expenditure by Region Sector, Rural and Urban Wereda

This report displays the YTD expenditure against adjusted budget at reporting unit
level for region sector bureaus, rural or urban Weredas.

Revenue Reports
These are the management reports that present the revenue (and revenue budget) data
in various formats to facilitate revenue management.

Domestic Revenue Analysis by Item of Revenue

To compare budgeted revenue with actual revenue by item of revenue.

Domestic Revenue Analysis by Jurisdiction and Category

To compare budgeted revenue with actual revenue by jurisdiction and category.

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Total Revenue Analysis by Category, Sub-Category and Function

To compare budgeted revenue with actual revenue by category, sub-category and
function.

Total Revenue Analysis by Zone, Wereda and Category

To compare budgeted revenue with actual revenue by Zone, Wereda and category.

Revenue by Region Sector, Rural Wereda and Urban Wereda

To compare budgeted revenue with actual revenue by Region Sector, Rural Wereda and
Urban Wereda.

Revenue Budget Vs. Actual by Budgetary Institution

Compares the budgeted revenue amount for a fiscal year with the actual utilized
amount by budgetary institution.

Revenue Budget Vs. Actual by Account Code

Compares the budgeted revenue amount for a fiscal year with the actual utilized
amount by account code.

External Assistance Analysis by Donor and Function

To compare budgeted external assistance with actual external assistance by donor and
function.

External Loan Analysis by Lender and Function

To compare budgeted external loans with actual external loan by lender and function.

Other Reports
These include other miscellaneous management reports including asset and liability
analyses and disbursement comparison reports.

Current Assets Analysis

To analyze current assets.

Current Liabilities Analysis

To analyze current liabilities.

Subsidies Reconciliation Statement by Zone and Wereda

To reconcile subsidy payments with subsidy receipts.

Transfers Reconciliation Statement by Sector Bureau

To reconcile transfer payments with transfer receipts.

Monthly Report Submission Status by Zone and Wereda

To follow up monthly report submissions status.

JBAR Reports
These are the management reports defined by the JBAR team, required for production
by regional and federal governments for consumption by donor partners.

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Consolidated Recurrent Expenditure Budget at Regional and Wereda Level

The consolidated recurrent expenditure budget at Regional and Wereda level.

Consolidated Capital Expenditure Budget at Regional and Wereda Level

The consolidated capital expenditure budget at Regional and Wereda level.

Consolidated Recurrent Budget vs. Expenditure at Regional and Wereda Level

To compare consolidated recurrent with expenditure budget at Regional and Wereda
level.

Consolidated Capital Budget vs. Expenditure at Regional and Wereda Level

To compare consolidated capital with expenditure budget at Regional and Wereda level.

Block Grant Transfers from Region to Woredas

This report compares the budgeted jurisdictional subsidies with the actual jurisdictional
revenues received as subsidies and form – intra-jurisdictional generated revenues.

Ordinary Revenue Budget

This report displays the details of the ordinary (own) revenue budget by revenue code,
at the bureau and Wereda level.

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Appendix: IBEX Settings and Tips

This section contains general instructions and specific tips concerning
some of the browser as well as software settings a user should be familiar
with in IBEX.

Ethiopian Font Settings

Make the following changes to your Internet browser setting in order to be able to see
Ethiopian fonts correctly within the IBEX application. To change the web page font:

1. Open Internet Explorer.

2. Click on the ‘Tools’ item in the menu bar at the top of the screen.
3. From the drop down menu, click on the ‘Internet Options …’ item.
4. An ‘Internet Options’ window will appear. Click on the tab labeled
‘General’

Internet Options Window

5. Click on the ‘Fonts’ button at the bottom of the ‘General’ tab.

6. On the ‘Fonts’ screen that pops up, click on the ‘Language script’ drop
down arrow, and select the ‘Ethiopic’ option.

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7. Next, select ‘Visual Geez Unicode’ from the list of fonts in the ‘Web
page font’ box.

Internet Options Fonts Window

8. Click OK to close the ‘Fonts’ window, and click OK again to close the
‘Internet Options’ window.

To change the title bar and tool tips setting:

1. Right click on your desktop and click on the ‘Properties’ option from
the menu that appears.
2. The ‘Display Properties’ window will appear. Click on the ‘Appearance’
tab.
3. Click on the ‘Advanced’ button in the lower right hand corner of the
screen.
4. The ‘Advanced Appearance’ window will appear.
5. Click on the ‘Item’ drop down arrow and select the ‘Active Title Bar’
option.
6. Click on the ‘Font’ drop down arrow and select ‘Visual Geez Unicode’
from the font options.
7. Click on the ‘Item’ drop down arrow and select the ‘Tool Tip’ option.
8. Click on the ‘Font’ drop down arrow and select ‘Visual Geez Unicode’
from the font options.
9. Click ‘OK’ to close the ‘Advanced Appearance’ window.
10. Click ‘OK’ on the ‘Display Properties’ window to close it.

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Display Properties Window

Advanced Appearance Window

Setting IBEX as Your Homepage

Once you launch Internet Explorer, the default page that appears can be manually set.
If the page that appears is not the IBEX login screen:

1. Enter the correct URL for the application in the address bar near the
top of the page. (http://www.ibex.gov.et/ibex)

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2. On the Internet Explorer Menu Bar, click on ‘Tools’ and then ‘Internet
Options’
3. Under the General tab, under the ‘Home Page’ section, there are two
ways to set IBEX as the default homepage.
4. If you have already typed the correct URL in the browser page, then
simply click on ‘Use Current’. If not, then type the correct URL in the
Address box and click OK.

Internet Options Window

Clicking on the ‘Back’ Button

IBEX is an application that works in a web-browser. However, using common Internet

Explorer tools such as the ‘Back’ or ‘Refresh’ buttons is not recommended, and will
often generate errors. IBEX is made to be completely exclusive of the web browser
functionalities. As such, the user can interact with IBEX by simply using the ‘Cancel’,
‘Exit’, ‘Back’, ‘Home’ etc. buttons and links available.

Internet Explorer Timing Out

If the user does not interact with IBEX for a period of time, Internet Explorer will
terminate the connection with the server, which is called Timing Out. Whenever the
web browser loses the connection with the server, the user is automatically directed to
the login page.

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Screen Resolution

IBEX has a minimum screen resolution requirement, which is 1024 by 768. To set the
screen resolution:

1. Right click on the desktop and click on properties.

2. Once the display properties dialog-box appears, click on the ‘Settings’
tab.
3. Under the ‘Screen Resolution’ section, drag the pointer to the
minimum resolution requirement and click OK to save the new
settings.

Screen Resolution Settings

Double-Clicking

Interacting in IBEX is only done by single clicks. If a user clicks more than once, the
internal inquiry will send more than one request, thereby overflowing the internal
scheme, potentially resulting in application errors. Therefore, a user should only use
single clicks and wait for the inquired pages to be displayed.

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Macros in Excel

Macros are used to pre-format the Microsoft Excel reports so that they could be
viewed with their intended formats. But if the security level for Macros is set to high in
Excel, it will sometimes be impossible to run Macros. In order to let Excel allow a
Macro to be visible when generating IBEX reports, you can do the following.

1. Open Microsoft Excel.

2. Under the Menu Bar, go to Tools Æ Macro Æ Security.
3. If the security Level is set to high, set is back to medium by clicking
next to the option. By default, Excel sets the Macros security level to
high.

IBEX Configurations

There are two installation configurations of IBEX - one that is implemented in regional
BOFEDs and MOFED and is instantly accessible by all reporting units networked with
their BOFED/MOFED, and one that is installed in non-networked locations. Using
the networked configuration, the networked units operate IBEX as if they are working
from within the regional bureau, resulting in real-time data integration of all networked
units, and allowing the users with administration privileges to access all data from any
location. However, for users with the standalone version of IBEX, it will be necessary
to transport the data on a regular basis as required by procedures, which will then be
directly imported into another version of IBEX - standalone or networked - using the
Data Migration tools located within the system.

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