Digital Budget Accounting System


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Digital Budget Accounting System (dBrain)

The Institute offers an integrated financial information management system which enables on-line management of the entire process of the Digital Budget Accounting System (dBrain) and the monitoring of the status of fiscal business in real time basis.

Features of Digital Budget Accounting System (dBrain)

Support all fiscal activities and transactions of government finance
Developed as an all-in-one system for budget formulation, execution, fund management, national property/goods management, and claim/obligation settlement of accounts of the central government.
Back Up government financial innovation
Established based on the program budget system to support government financial innovation such as national fiscal management planning, top-down budgeting, and performance management budgeting. Also, prepared financial risk management system by utilizing interconnected management among fund, assets, and debt Furthermore, employs double-entry and accrual-based accounting system to calculate national financial information.
On-line Real-time Management of Government Finance
Digitalized the entire process of government financial transactions, and thus enable the comprehension of financial management status in real time basis.
Produce Government Financial Statistics and Information Analysis
Provide various and accurate statistical analysis including information on past performance, current status, and forecasts by divisionㆍdepartmentㆍand function. Support proper policy decisions of the government and provide transparent and detailed information on government finance to the general public.

Background of the Launching of the Digital Budget Accounting System (dBrain)

In the past, it was difficult to provide integrated financial information since various financial information systems before 2007 were managed by individual agencies.
Different financial information system for central and local budget and accounts information was established and operated. However, the system was unable to provide an integrated information essential to lead efficient government financial management.
Background of the Launching of the Digital Budget Accounting System (dBrain) image - See bottom description
  • Ministry of Strategy and Finance Government Finance Information System
  • Ministry of Planning and Budget Fiscal Information Management System
  • Local Government Finance Information System

need to provide integrated information for efficient allocation of national finances

A comprehensive system was necessary to back up innovation of the government financial management
A new system was necessary to successfully encourage an innovative government financial information management system that will link national fiscal management planning, top-down budgeting, performance management, program budgeting, and accrual-based accounting.
A comprehensive system was necessary to back up innovation of the government financial management image - See bottom description
  • National Fiscal Management Planning
  • Top-Down Budgeting System
  • Performance Management System
  • Program Budgting System
  • Double-enty Bookkeeping, Accrial-based Accounting System

Requires New Information System for Successful Introduction of Innovative Financial System

Download Guideline Document of Digital Budget Accounting System (dBrain)