~epuhlir uf f4r J4ilippines
COMMISSION ON AUDIT
@unnnanfuealf4 J\Uenue, ®urzau @if1J, J4ilippiues
No:
CIRCULAR
W15-005
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Date:
jlJI
\
6 2013
TO
All Heads of National Government Agencies (NGAs)
including State Universities and Colleges (SUCs), GOA
Assistant Commissioners, Directors, and Auditors; and
All Others Concerned
SUBJECT
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 governmentowned 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 of annual Financial
Statements (FSs) and Budget and Financial Accountability Reports (BFARs) of
national government agencies.
e development of these two application systems is part of the automation
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projec s of 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 of 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 fchieved .
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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 of 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 of 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 of the oversight agencies.
They have the following features:
3.1
AFRS
3.1.;
~litates
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 of Financial Position
3.1.1.3
Statement of Financial Performance
3.1.1.4
Statement of Changes to Net Assets/Equity
3.1.1.5
Statement of Cash Flows
3.1 .1.6
Statement of Comparison of Budget and Actual
Amount
2
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~cilitates 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)
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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
Obligations (ADDO)
3.2.1.7
FAR No. 4- Monthly Report of Disbursements
3.2.1.8
FAR No. 5 - Quarterly Report of Revenue and other
Receipts
of Due and
Demandable
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 elearning modules/online video tutorials to capacitate
the users on how to use the system without undergoing a
classroom-type of training .
4.0
MISCEL~US
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.coa.gov.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 elearning Portal and/or in the "Utilities" menu of the AFRS and BFARS.
4
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 in a
newspaper of general circulation.
JO~
Commissioner
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Annex A
Commission on Audit
Government Accountancy Sector
Accounting Systems Development and Other Services Office
Technical Assistance and Help Desk Services
Commonwealth Avenue, Quezon City
ONLINE SUBMISSION OF ANNUAL FINANCIAL REPORTS
AGENCY REGISTRATION FORM
Agency Information
Department Name:
Agency Name:
Address:
Contact No./s.:
User Information
Name: *(Preferably the ChiefAccountant or Head ofAccounting Unit)
(Last Name, Middle Name, First Name, Name Extension (e.g. Sr.,Jr.))
Employee No.:
Email Address:
Unit Assigned
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(e.g. Accounting/Admin
.:
Position/Designation:
Recommended By:
Approved By:
Supervisor/Head of
Finance/Administration Office
Agency Head
Instruction:
Please submit accomplished and approved Agency Registration Form to Accounting Systems Development and Other Services
Office, Government Accountancy Sector at 4tl' Floor, Main Building, Commission on Audit, Commonwealth Avenue, Q uezon 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
Chief, TAHDS
Annex B
Commission on Audit
Government Accountancy Sector
Accounting Systems Development and Other Services Office
Technical Assistance and Help Desk Services
Commonwealth Avenue, Quezon City
ONLINE SUBMISSION OF BUDGET AND FINANCIAL
,ACCOUNTABILITY REPORTS
AGENCY REGISTRA TfON FORM
Agency Information
Department Name:
Agency Name:
Address:
Contact No./s.:
User Information
Name: *(Preferably the Head ofBudget Unit/Office)
(Last Name, Middle Name, First Name, Name Extension (e.g. Sr.,Jr.))
Employee No.:
Unit Assigned
. .
(e.g. Budget/Admin, e~(
'
Email Address:
Position/Designation:
...
Recommended By:
Approved By:
Supervisor/Head of
Finance/Administration Office
Agency Head
Instruction:
Please submit accomplished and approved Agency Registration Form to Accounting Systems Development and Other Services
Office, Government Accountancy Sector at 41h Floor, Main Building , Commission on Audit, Commonwealth Avenue, Quezon City,
or thru email at coa asdosotahds@gmail.com or thru fax at 931 -75-77 .
.................................................................................................................................................................
Registration No. :
To be filled up by Commission on Audit:
Username: I
Date Assigned:
Assigned By:
TAHDS Staff
I Password: I
Approved By:
Chief, T AHDS