Availability of Web-based AFRS and BFARS_coa2015-005

7/25/2019 Availability of Web-based AFRS and BFARS_coa2015-005

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CIRCULAR

TO

SUBJECT

~ p u h l i r

uf f4r J4ilippines

COMMISSION ON UDIT

@unnnanfuealf4 J\Uenue urzau @if1J J4ilippiues

No:

W15 005

- - - - - - - - - - - - - -

Date: jlJI \

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All Heads of National Government Agencies NGAs)

including State Universities and Colleges SUCs), GOA

Assistant Commissioners, Directors, and Auditors; and

All Others Concerned

Availability of Web-based Annual Financial

Reporting System AFRS) and Budget and Financial

Accountability Reporting System BFARS)

1.0 BACKGROUND

The Commission on Audit GOA), having been mandated by the 1987

Philippine Constitution to submit to the President and the Congress within the time

fixed by law an annual report covering the financial condition and operation of the

Government, its subdivisions, agencies, and instrumentalities, including government

owned or controlled corporations, and non-governmental entities subject to its audit,

and recommend measures necessary to improve their effectiveness and efficiency,

has developed online web-based application systems, the Annual Financial

Reporting System AFRS) and the Budget and Financial Accountability Reporting

System BFARS), to facilitate the efficient submission o annual Financial

Statements FSs) and Budget and Financial Accountability Reports BFARs) o

national government agencies.

development of these two application systems is part of the automation

projec s

o

the Commission to provide timely and relevant financial and budgetary

information to its clientele: the Office of the President, the Congress, oversight

agencies, and the public. The use o these systems shall promote transparency

on

the utilization and management of government funds.

The main purpose of the systems is to ensure prompt submission of the

reports to this Commission, thru the Government Accountancy Sector GAS), by

national government agencies, to facilitate faster and more efficient consolidation of

financial statements/reports and preparation of the constitutionally-required reports .

Through the use of AFRS and BFARS, data are gathered directly from the source

and manual interventions are minimized, eliminating user error

in

the consolidation

process. Thus more efficient, reliable and timely

rting

could f h ieve .


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.

Important data could be made available for decision makers at the national level ,

such as budget deliberation.

Pursuant to Section 4.3 o GOA Circular No. 2015-002 dated March 9, 2015,

agencies are required to submit and upload their financial statements to this

Commission through the GOA website (www.coa.gov.

ph

.

2 0 PURPOSE

This Circular is being issued to inform all NGAs including SUCs and

theauditors concerned on the availability o the AFRS and BFARS. Agencies are

hereby required to use these web-based application systems in submitting their

annual FSs and other reports, as well as the quarterly BFARs. Auditors are likewise

enjoined to use the AFRS in tagging as Audited the FSs/reports submitted by the

agencies concerned.

3 0 BASIC FEATURES

The AFRS and BFARS are web-based application systems, which consolidate

the financial and budgetary information submitted by all NGAs including SUCs into a

central database for decision making and other purposes o the oversight agencies.

They have the following features:

3.1 AFRS

3.1.; l i t t e s easier

and

more efficient submission of the required

FSs/ reports, such as:

3.1 .1.1 Pre-closing Trial Balance

3.1

.1.2 Statement

o

Financial Position

3.1.1.3 Statement o Financial Performance

3.1.1.4 Statement o Changes to Net Assets/Equity

3.1.1.5 Statement

o

Cash Flows

3.1 .1.6 Statement o Comparison o Budget and Actual

Amount

2


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3.1.1. 7 Statement

of

Management Responsibility

3.1.1.8 Statement of Regional Consolidation of Revenue

3.1.1.9 Statement

of

Regional Consolidation

of

Expenditure

3.1.1.1 0 Notes to Financial Statements.

3.1.2 Enables the Government Accountancy Office (GAO), GAS, COA

to conduct extensive analysis/review of the submitted

FSs/reports.

3.1.3 Enables the auditor to tag as Audited the FSs/reports

in

the

central database.

3.1.4 Facilitates the monitoring by COA

of

agencies compliance with

the required submission of FSs/reports

3 1 .5 Facilitates consolidation

of

financial information needed

in

the

preparation of the AFR.

3 1

.6 Provides real-time consolidation of financial information at the

national level.

3.1.7 Provides elearning modules/online video tutorials to capacitate

the users on how to use the system without undergoing a

classroom-type of training.

3.2 BFARS

3 2 ~ c i l i t a t e s easier and more efficient submission .by NGAs of the

following financial accountability reports (FARs) required by

COA

pursuant to COA-DBM Joint Circular No. 2013-1 dated

August 6, 2013:

3.2.

1 1

FAR No. 1

Statement

of

Appropriations, Allotments ,

Obligations, Disbursements and Balances (SAAODB)

3.2.1.2 FAR No. 1-A - Statement of Appropriations,

Allotments , Obligations , Disbursements and Balances

by Object ofExpenditures(SAAODBOE)

3.2.1.3 FAR No. 1-B - List

of

Allotments and Sub-Allotments

(LASA)

3.2.1.4 FAR No. 2 - Statement

of

Approved Budget,

Utilizations, Disbursements and Balances (SABUDB)

3 b


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40

3.2.1.5 FAR No. 2-A - Statement of Approved Budget,

Utilizations, Disbursements and Balances by Object of

Expenditures (SABUDBOE)

3.2.1 .6 FAR No. 3 - Aging of Due and Demandable

Obligations (ADDO)

3.2.1.7 FAR No. Monthly Report of Disbursements

3.2.1.8 FAR No. 5 - Quarterly Report

of

Revenue and other

Receipts

3.2.2

Enables the GAS to conduct extensive analysis/review of the

submitted FARs.

3.2.3 Facilitates the monitoring by COA

of

agencies' compliance with

the required submission of the FARs.

3.2.4 Provides a central database for monitoring each agency's

appropriations, allotments, obligations and disbursements on a

quarterly basis, at the national level.

3.2.5 Facilitates the consolidation of financial/budget information

needed

in

the preparation of the required Annual Report

on

Appropriations, Allotment, Obligations and Disbursements

(ARAAOD)

3.2.6 Provides ele rning modules/online video tutorials to capacitate

the users on how to use the system without undergoing a

classroom-type of training .

M I S E L ~ U S

NGAs including SUCs can access the AFRS and BFARS through the link

www.gas.

coa.govJ2fJ..

. Alternatively, these systems' banner can be found at COA

website www coagov ph

The GAS, this Commission, shall give access credentials to the different

agency users. Agencies shall fillout the Agency Registration Form for AFRS (Annex

A) and for BFARS (Annex

B

and submit the accomplished forms to the GAS.

Online tutorial modules on the use of the systems can be accessed

in

the

COA ele rning Portal and/or in the Utilities menu of the AFRS and BFARS.

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5.0 SAVING CLAUSE

Any clarification on issues not covered by this Circular may be directed to the

Government Accountancy Sector, this Commission.

6.0

EFFECTIVITY

This Circular shall take effect after fifteen (15) days from publication

n

a

newspaper of

general circulation.

: ~ : . \ COti

MI

.$.SION

UOIT

OFF

ICI

OF 11-fl: COMMISSI

ON Cit

b.RIAT

- :;::1_: ;;

MIG

Chairperson

5

O ~

Commissioner


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Commission on Audit

Government Accountancy Sector

Accounting Systems Development and Other Services Office

Technical Assistance and Help Desk Services

Commonwealth A venue, Quezon City

Annex A

ONLINE SUBMISSION OF ANNUAL FINANCIAL REPORTS

AGENCY REGISTRATION FORM

Agency Information

Department Name:

Agency Name:

Address:

Contact

No

./s.:

User Information

Name: * Preferably the Chi

f

Accountant or Head

o f

Accounting Unit)

Last Name, Middle Name, First Name, Name Extension

e

.

g.

Sr.,Jr.))

Employee No.: Email Address:

Unit Assigned ~

(e.g. Accounting/Admin . :

Position/Designation:

Recommended By:

Supervisor/Head of

Finance/Administration Office

Instruction

Approved By:

Agency Head

Please submit accomplished and approved Agency Registration Form to Accounting Systems Development and Other Services

Office, Government Accountancy

Sec

tor at 4tl Floor, Main Building,

Co

mmission on Audit, Commonwealth Avenue, Quezon City, or thru

email at coa.asdosotahds gmail.com or thru fax at 93 1-75-77

Date Assigned:

Assigned By:

Approved By:

TAHDS Staff

C

hief

, T AHDS


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Department Name:

Agency Name:

Address:

Contact No./s.:

Commission on Audit

Government Accountancy Sector

Accounting Systems

De

velopment and Other Services Office

Technical Assistance and Help Desk Services

Commonwealth A venue, Quezon City

ONLINE SUBMISSION OF BUDGET ND FINANCIAL

ACCOUNTABILITY REPORTS

AGENCY REGISTRA TfON FORM

Agency Information

User

Information

Name: * Preferably the

ead

ofBudget Unit/Office)

Last Name, Middle Name, First Name, Name Extension e.g. Sr.,Jr.))

Employee No.:

Email Address:

Unit Assigned . .

(e.g. Budget/

min

,

~

Position/Designation:

Annex B

Recommended

By

: Approved By:

Supervisor/Head

of

Finance/Administration Office

Instruction:

Agency Head

Please submit accomplished and approved Agency Registration Fo

rm

to Accounting Systems Development and Other Services

Office Government Accountancy Sector at 4

1

h

Floor Main Building Commission

on

Audit Commonwealth Avenue Quezon City

or thru email at coa [email protected] or thru fax at

931

-75-77

.

Registration No. :

o be filled up by Commission on Audit:

Username

I

IPassword I

Date Assigned

Assigned By:

Approved By:

TAHDS Staff

Chief, T AHDS

Documents

Availability of Web-based AFRS and BFARS_coa2015-005