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COMMISSION ON AUDIT
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1.0 BACKGROUND
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.
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.
3.1 AFRS
Amount
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3.1.1. 7 Statement of Management Responsibility
3.1.3 Enables the auditor to tag as 'Audited ' the FSs/reports in the
central database.
3.2 BFARS
3 ' Jb
3.2.1.5 FAR No. 2-A - Statement of Approved Budget,
Utilizations, Disbursements and Balances by Object of
Expenditures (SABUDBOE)
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.
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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 in a
newspaper of general circulation.
JO~
Commissioner
MIG
llllllllllllll Chairperson
5
' . 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
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.))
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:
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.))
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 I Password: I
Date Assigned: