JINSI YA KUTUMIA FFARS USER GUIDE
FFARS Tamisemi | FFARS Tamisemi Live | FFRAS Online Login | Tanzania Facility Financial Accounting and Reporting System (FFARS)| FFARS website | Log in FFARS | FFARS USER GUIDE GENERAL INFORMATION
FFARS is an application that allows recording Budget disbursement, and expenditure and generating reports at the Facility level, Council lever, Regional level, and Ministry level.
The application provides an electronic version of the Facility level Facility Financial Accounting and Reporting System. The application serves data collected to Database and it operates on mobile devices with the android application system and also through a web application.
FFARS USER GUIDE
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1. INTRODUCTION
Facilities or service providers are key organs at the lower level of government that deal with the direct provision of services to the citizens. They are therefore wings of Local Government Authorities (LGAs) and hence accountable to the same.
For quite some time, accounting and reporting system at the facility level has been characterized by individual sectoral systems, health and education sectors being dominant. This has led to a lack of a unified system of accounting and reporting and difficulties in LGAs capturing accurately expenditures spent at the facility level.
There are also significant current developments aimed at improving the LGA Planning and Reporting System (PlanRep) as well as the LGA accounting software (EPICOR). These improvements aim to make the high level LGA systems interoperable or able to talk/integrate with Facility Financial Accounting and Reporting System (FFARS) especially on planning & budgeting (PlanRep), and expenditures tracking (EPICOR).
There is a significant increase of funds at the disposal of the facilities. For instance, the government, with effect from 1st January, 2016 started disbursing funds for education directly to facility bank accounts (primary and secondary schools) to cover for capitation grants, compensation for school fees and food.
Similarly on the side of health sector, user fees, results-based financing (RBF), community health fund (CHF) and National Health Insurance Fund (NHIF) are disbursed directly to health facility bank accounts and health basket funds (HBF) will start being disbursed directly to health facility bank accounts with effect from 1st July, 2017.
The requirements of laws, regulations and standards must also be considered. For instance, IPSAS 35, with effective from 1st January 2017, demands consolidated financial statements which includes accounts of all levels in the LGA i.e. both higher and lower government levels.
Therefore, there is urgent need for existence of sound and proper system of accounting, financial management and reporting (as required by law) at the facility level to ensure maintenance of complete, realistic and accurate accounting records; preparation of timely and realistic financial reports and ensure proper accounting and utilization of financial resources received by and/or availed to facilities hence contribute to effective and quality delivery of services.
In that endeavor, PO-RALG, MoHCDGEC, MoEST in collaboration with PS3 and HPSS worked together to develop this system to address the above-mentioned challenges and arising issues.
The responsible authorities are well aware that introducing FFARS is an ambitious effort that must be accomplished step-by-step including the shift from manual to automated systems. Facilities are able to manage and perform financial accounting and reporting and are already undertaking many of the tasks.
FFARS will help them consolidate, improve and link current accounting and reporting activities through a strengthened and comprehensive system.
The accounting activities at the facility level are part and parcel of the accounting activities at the council level and thus directly link the two as explained below:
<> Planning and budgeting at the facility level feeds into the planning and budgeting at the Council level. Hence budget codes used at the council level will also apply at the facility level i.e. cost Centre codes, fund type, same GFS codes for inputs
<> Classification of income and expenditure items will be the same at both levels.
<> Coding of transactions at facility level will be according to the coding at the LGA level.
<> Actual expenditures at the facility level are accumulated to determine budget performance over a given period of time e.g. end of the year at the LGA level.
<> Preparation of financial reports at the facility level should allow consolidation of the same into the LGA accounts.
<> Auditing undertaken at the facility level is part and parcel of the auditing taking place at the LGA levels, such as ethics, standards and performance
Chart of Account Coding systems
As already explained in earlier sub-section 1.2, the coding system used within the LGA, which includes facilities as part and parcel of the LGA is the guiding system across all facilities.
However, at the facility level, there will be fewer coding segments, at most four (4) segments to enable simplicity at this level. The following segments will constitute the coding system at the facility level:
• Facility Code– This is the facility registration number
• Fund Source Code– Code number as provided in the LGA Chart of Accounts
• Activity Code– Code number as provided in the LGA Chart of Accounts
• Input Code- Code number as provided in the GFS Manual
Example related to a service input for the health sector:
Facility: Fulwe Dispensary in Morogoro Region
Fund Source: Community health financing schemes (NHIF and User Fees)
Activity: Train 6 in charges of health facilities for 3 days on Malaria prevention.
Input: Allowance.
| Facility Code | Fund Source Code | Activity Code | Input Code |
|---|---|---|---|
| 101159-2 | 8 | ABCDSS | 210303 |
Example related to a service output or actual delivery of services to population:
Facility: Fulwe Dispensary in Morogoro Region
Fund Source: Community health financing schemes (NHIF and User Fees)
Activity: deliver malaria services to the population
Input: maybe supplies, lab test, and drugs? To show that different inputs will combine to produce malaria service output?
| Facility Code | Fund Source Code | Activity Code | Input Code |
|---|---|---|---|
| 101159-2 | 8 | ||
| 101159-2 | 8 | ||
| 101159-2 | 8 |
Purpose of this Manual
This manual has been prepared to provide for a unified, simple and practical system (both paper and electronic system) of accounting and reporting covering all sectors at the facility level.
It will therefore act as a reference and working tool at this level geared towards guiding the facility officials in ensuring proper accounting, utilization and reporting of all financial resources (both own and external financial resources) that are availed at the facility.
Scope
This Manual applies to all types facilities in Education and Health sectors such as Primary School and Secondary School for Education Sector and , Dispensary and Health Center for Health.
Compliance with Legal Requirements
This manual complies and refers to various laws, regulations, standards and circulars as listed below:
- Public Finance Act (2001) as revised 2004 and amended 2010 Local Government Finance Act (1982) revised edition 2000 Local Authority Financial Memorandum (LAFM),
- 2009 Local Authorities’ Accounting Guideline (LAAM),
- 2009 Public Procurement Act (2011) as amended 2016 and its related Regulations Budget Act (2015) IPSAS related to Local Government Authorities PlanRep and Epicor Implementation in Local Government Authorities.
Various reporting formats such as Council Financial Report (CFR) and Council Development Report (CDR). Government Financial Statistics (GFS) codes in the Local Authorities Accounting. * Other instruments from sectors (Health,Education and other sectors.
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2. System overview
FFARS is an application that allows to record Budget disbursement, expenditure and generating report at Facility level, Council lever, Regional level and Ministry level.
The application provides an electronic version of Facility level Facility Financial Accounting and Reporting System.
The application serves data collected to Database and it operates on mobile devices with android application system and also through web application.
3. Organisation of manuals
The user manual consist of five sections:
- General information, System summary, Getting started, Using the System and Report.
- General information explain in general terms the system and its purpose for which it is intended.
- System summary section provide a general overview of the system, the summary explain the use of software and hardware requirement, system configuration and the access level and system behavior of any challenges.
- Getting started section explain how to get FFARS and install it on device(mobile device),the section presents briefly system menu.
- Using the system provide detailed description of the system functions.
- Reporting section describes in what way information collected by the system are presented and how to access the information.
4. System summary
Provide a general overview of the system, the summary explain the use of software and hardware requirement, system configuration and the access level and system behaviour of any challenges
5.System configuration.
FFARS operates as both as web based application as well as mobile application.As mobile application is compatible with android 4.1 and higher version.
The application requires internet connection in order to access the application use and serve data to database.
Data served in database can be viewed using any web browser. After insatallation on mobile device,FFARS can be used without any further configuration.
6. User access level
Only registered users are able to access,use,retrieve data and serve data to FFARS database. The system is divided into four user levels,and are categorized according to their functionalities to suit the needs of Users.
- Ministry level(Super Admin Level)
- Region Level
- Council Level
- Facility Level,
7. Contingencies
Incase there is no internet connection or disruption of internet connection, data can be served locally. Incase of power failure on your device(computer, laptop or mobile device) data can not be served
8. Getting started.
By the time you have received this manual and you want to access FFARS, you should already have access to the internet. This manual assumes the following:
- You have provided a Uniform Resource Locator (URL):ffars.herokuapp.com
- You have an administrative privilege on the site. If you do not have a username/password, contact for developers.
9. Login
Username and Password will be provided by the appropriate level. After the first login, the system will take you out so as to change default Password by choosing password of their choices.
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