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4.1 The Proposed SIGA
Reimbursement Tracking System
One of the limitations of previous BI solution was the
low efficiency on the tracking of the detected
irregularities or inconsistencies. Therefore, we
propose here the SIGA application, which is a
reimbursement tracking system that supports the
auditor along the tracking process of an irregularity or
an inconsistency detected on the Audit Trails.
According to Figure 3, the implemented SIGA
functionalities are (1) Audit Trails, (2) Document
Management, (3) Process Registration, (4) Process
Monitoring, (5) Exception Register, (6)
Reimbursement Tracking and (7) Reporting.
Figure 3: The proposed SIGA reimbursement tracking
system composed of seven steps.
As shown in Figure 3, the SIGA reimbursement
tracking process starts with the execution of the Audit
Trails (1). Once an irregularity is detected, several
documents have to be created in order to register it
and notify the department charged of the payment of
the federal employee. These documents can be
automatically created and easily monitored through
the Documents module (2) of the SIGA. With the
detected irregularity and the correspondent
documents, a new process is created into the
application using the Process registration module (3).
Also, for each irregularity an internal process on
SIGA is created. This process can be linked to one or
several documents and is related to the starting user.
As the audit process requires several analyses by
different auditors, there is a Process Monitoring
module (4) that allows changing the responsible user,
the status of the process and tracks the historical
evolution of the process.
Continuing with the flow in Figure 3, the
Exception Register module (5) permits to register
specific cases and exceptions that may occur again in
the next month. Therefore, an exceptional case which
can be for instance protected by some judicial
authorization will not be detected again.
If the irregularity is not an exception, then the
process is confirmed as irregular, the public employee
has to refund the received value to the public treasury.
In this case, the Reimbursement Tracking module (6)
registers the process and monitors it until the
reimbursement is finished. This module is of special
interest as it allows monitoring the complete
reimbursement process, something that was
previously very difficult to be done. Moreover, this
module also provides an estimate of the total amount
of month to complete the reimbursement process.
Therefore, the monthly portion refunded by the
federal employee can be adjusted according to his or
her age.
Finally, in (7) Reporting, different types of reports
can be generated by selecting specific cases, for
instance, by the total amount of the reimbursement ro
by the final age of the federal employee at the end of
the process.
4.2 The Improved BI Solution
Due to the useful amount of the data generated by the
SIGA, the BI solution included integration with the
SIGA allowing evaluating the efficiency of
monitoring of the processes carried out into the MP.
Therefore, our proposed BI solution has two data
sources: the SIAPE database and the SIGA database
as shown in Figure 4.
In our improved solution shown in Figure 4, the
data received from the SIAPE is actually loaded onto
an Operational Data Store (ODS). The ODS contains
all the registers of the mirror file and becomes the
internal data source. The inclusion of the ODS
facilitates the operational access to the data coming
from external entities and provides more reliability to
the loading process of the data.
From the ODS, the personal and financial
information about the federal staff is loaded onto a
relational database called internal SIAPE where the
information is consolidated and more reliability and
consistency are guaranteed. As implemented in the
previous solution, the Trail database contains the
result of the execution of the audit trails. Also two
databases SIGA and Trail are also used in this
relational step. The SIGA database contains the
information generated by the SIGA software.
DM and DW relations can be configured into two
manners: top-down and bottom-up. In the first case,
exposed on Figure 2, several DM are created with the
information coming from different sources and then
joined in order to build the DW. Top-down
environments are architected to deliver precise
answers to predefined questions. On the other hand,
ImprovedBusinessIntelligenceSolutionwithReimbursementTrackingSystemfortheBrazilianMinistryofPlanning,
BudgetandManagement
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